Consulting expenses are common in the business setting to realize value. The value derived can range from Strategic direction, Project management, cost restructuring, technology integration, or Merger and Acquisition activity among others. Discuss how you would use Zero Based Budgeting to plan consulting expenses for the next year. In your analysis, use compare and contrast to share your learning of top down and bottoms up budgeting in order to draw in the context of zero based budgeting as best course of action for these expenses.