activity based budgeting


activity based budgeting
сокр. ABB фин., учет = activity-based budgeting

Англо-русский экономический словарь.

Смотреть что такое "activity based budgeting" в других словарях:

  • activity based budgeting — Fin the allocation of resources to individual activities. Activity based budgeting involves determining which activities incur costs within an organization, establishing the relationships between them, and then deciding how much of the total… …   The ultimate business dictionary

  • 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

  • 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

  • activity based management — Gen Mgt a management control technique that focuses on the resource costs of organizational activities and processes, and the improvement of quality, profitability, and customer value. This technique uses activity based costing information to… …   The ultimate business dictionary

  • 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

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