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Activity Based Budgeting
(redirected from Activity-based costing)

    Also found in: Acronyms, Wikipedia 0.02 sec.
Activity Based Budgeting
A way to budget that analyzes potential activities in which a company can engage. These activities are organized according to the company's goals, and the costs of each are organized to compile the budget. ABB contrasts with traditional budgeting, which usually simply increases the previous year's budget to account for inflation and the like; rather, ABB seeks out new opportunities and allocates resources in the budget based on them. Proponents say that ABB is a more accurate way to forecast budgeting.
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Kaplan is co-developer of both activity-based costing and the balanced scorecard.
Linking strategy to operations: balanced scorecard and activity-based ... by Journal of Accountancy
Paper topics include cross-linked performance indicators for sustainability evaluations, performance assessment as a management tool for water facilities governance in developing countries, web-based applications, activity-based costing and benchmarking, proactive crisis management, technical performance indicators in urban areas, optimal utility incentives in local settings, and benchmarking the process of customer meter reading and meter replacement.
Performance assessment of urban infrastructure services by SciTech Book News
The best part concerns "value add management" in chapter five, which contains useful insights into resource-based versus activity-based costing.
Financial Ratios by Bate, Benedict / Financial Management (UK)
 
 
 
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