activity based budgeting
ABB A budgeting methodology that focuses on an organization’s cost-incurring activities and operations. See *activity based costing.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • activity-based budgeting — ABB Establishing the activities that incur costs in each function of an organization, defining the relationships between activities, and using the information to decide how much resource should be allowed for each activity in the budget. ABB also …   Accounting dictionary

  • activity-based budgeting — ABB Establishing the activities that incur costs in each function of an organization, defining the relationships between activities, and using the information to decide how much resource should be allowed for each activity in the budget ABB also… …   Big dictionary of business and management

  • Activity-Based Budgeting - ABB — A method of budgeting in which the activities that incur costs in every functional area of an organization are recorded and their relationships are defined and analyzed. Activities are then tied to strategic goals, after which the costs of the… …   Investment dictionary

  • Activity-based Costing — L’activity based costing, ou méthode ABC est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC… …   Wikipédia en Français

  • Activity Based Costing — L’activity based costing, ou méthode ABC est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC… …   Wikipédia en Français

  • Activity-based costing — L’activity based costing, ou méthode ABC, est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC …   Wikipédia en Français

  • Performance Based Budgeting — Adopting Public Sector’s Performance Based Budgeting to the private sector using the CPM framework. [Philip G. Joyce and Susan Sieg, Using Performance Information for Budgeting: Clarifying the Framework and Investigating Recent State Experience,… …   Wikipedia

  • Zero-based budgeting — is a technique of planning and decision making which reverses the working process of traditional budgeting. In traditional incremental budgeting, departmental managers justify only increases over the previous year budget and what has been already …   Wikipedia

  • Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …   Wikipedia

  • Programme budgeting — is the budgeting system that, contrary to conventional budgeting, describes and gives the detailed costs of every activity or programme that is to be carried out in a budget. Objectives,outputs and expected results are described fully as are… …   Wikipedia

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