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An application of activity-based budgeting: A UK experience

Lookup NU author(s): Dr Lana LiuORCiD

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Abstract

Various aspects of the activity-based budgeting (ABB) and activity-based costing (ABC) techniques are discussed. The need for separating ABC and ABB systems, optimal level of details in activity/process analysis, and adequate training for users are also discussed. The requirement of a stable market for the ABB to provide appropriate and timely information are also elaborated.

Publication metadata

Author(s): Liu LYJ, Robinson JJ, Martin J

Publication type: Review

Publication status: Published

Journal: Journal of Cost Management

Year: 2003

Volume: 17

Issue: 5

Pages: 30-36

ISSN (print): 0899-5141

ISSN (electronic):

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