BudgetingForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › BudgetingThis topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts November 4, 2017 at 12:02 pm #414297 adarsh1997ParticipantTopics: 637Replies: 282☆☆☆☆Hi John!Could you explain how marketing, sales and distribution are discretionary in nature and therefore making ZBB more appropriate? November 4, 2017 at 2:28 pm #414309 John MoffatKeymasterTopics: 56Replies: 53798☆☆☆☆☆They are discretionary because it is up to the company what sort of marketing etc. to do and how much to spend. Whereas something like the cost of raw material is not discretionary – they are going to have to buy them to make the product.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In