During the 1970’s the world’s economy began slowing even as government programs were growing as a result of fiscal distress, and Zero-Based Budgeting (ZBB) was seen as an attempt to rationally manage the size and scope of government as well as a remedy for dealing with the austerity. The aim of this study, therefore, is to ascertain whether the perceived benefits of Zero-Based budgeting would significantly influence its adoption in Borno state. Stratified sampling technique was used to arrive at a sample size of 103 drawn from the total population of 139. Binary logistic regression was employed to predict whether the predictor variable namely, perceived benefits have significant influence or not on the dependent variable, that is, the adoption of ZBB. The finding of the study establish that it is possible to adopt ZBB in Borno state because it is politically feasible as the covariate suggest, perceived benefits was statistically significantly related to the adoption of ZBB in the state. We, therefore, recommend for the adoption of ZBB in the state So as to embark upon administrative reforms to incorporate policies and prioritize their public spending projects based on the fundamental principles of zero-based budgeting system in order to accomplish it perceived benefits.