This is a real-world medical entrance exam question, please give the true answer based on the question and selection. Topic name: Health Planning and Management, Subject name: Social & Preventive Medicine
True about "Zero base budgeting" is? 
Select and explain. 
A. Relies on data of previous budget, B. Proceeds from resources to target, C. Proceeds from target to resource, D. Not a priority based budgeting
C: Proceeds from target to resource
Answer: C: Proceeds from target to resource 
Explanation: Ans. (c) Proceeds from target to resourceRef: CIMA official Learning System Management According-Performance-p 209