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General overview of the activity-based budgeting
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[QUOTE="Umoh1, post: 324098, member: 99571"] On my own context, activity-based budgeting is a budgeting approach that links financial resources to the activities that are required to deliver a product or service. In ABB, the budget is developed based on the specific activities that will be required to achieve a particular goal or objective. It starts with identifying the activities that are necessary to achieve the organization's goals and objectives. These activities are then assigned a cost, based on the resources required to perform them. The cost of each activity is then aggregated to form a total cost for each goal or objective. The process is useful because it provides a more accurate picture of the resources required to achieve specific goals and objectives. It helps to eliminate waste by focusing on the most critical activities and ensures that the resources are allocated to the most important tasks. It also encourages organizations to continuously evaluate their processes and identify opportunities for improvement. [/QUOTE]
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General overview of the activity-based budgeting
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