Doctrinal Fundamentals of ABB and its relationship with ABC / ABM and Strategic Planning

Activity based budgeting (ABB) is a modern budgeting technique based on the budgeting of the amount and costs of the resources to be consumed for the activities that must be performed to meet the planned output for the next activity period. The main aim is to create cost budgets within the enterprise budget system on the basis of an activity based cost system. To realize this aim, systematically planning of all activities that the company must develop in value and volumes, in a certain period, controlling of the management of income and expenses of the company and measuring quantitative, qualitative results,establishing responsibilities in the different dependencies of the organization to achieve compliance with the foreseen goals, coordinating the different cost centers and relating the activities of the organization are of great importance. By this article, it has been clearly provided that how the action-based budgeting process will benefit a business in many respects, but it has been made clear how the enterprises will adapt the activity-based budgeting process to the organizational structure and business processes in the studies on the activity-based budgeting a sample illustration. In particular, the implementation process of the technique, especially the budgeting of resources , which is thought to be the most important stage in the application of the technique, has been demonstrated in this paper.

کلیدواژه ها:

Budgeting ، ABB ، Strategic Finance ، Controlling ، Activities