procedure used in ZERO-BASE BUDGETING when a manager specifies recommended and alternative ways to undertake a proposed project (e.g., product). Dollars and time involved with the recommended and alternative means of  accomplishing the project are specified. Thus, upper management has three possible choices: (1) not funding the project at all; (2) accepting the project as recommended; or (3) accepting the project in an alternative form. Note that an alternative means of performing the project may be chosen because it is less expensive than the recommended way.