search query: @freeterm ACTIVITY-BASED BUDGETING / total: 2
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| Author: | Bleeker, R. |
| Title: | Key features of activity-based budgeting |
| Journal: | Journal of Cost Management
2001 : JUL/AUG, VOL. 15:4, p. 5-20 |
| Index terms: | ACTIVITY-BASED COSTING BUDGET |
| Freeterms: | ACTIVITY-BASED BUDGETING |
| Language: | eng |
| Abstract: | The activity-based budgeting (ABB) process offers a forward-looking, demand-driven budgeting and planning solution that high-lights capacity issues. By focusing on operational feasibility and balance before adding financial information, needless budget cycles are avoided, thus improving the productivity of the budgeting process. This solution improves the understanding of how function and process interrelate, which facilitates additional well-thought-out analysis for balancing the needs of these two perspectives. |
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