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Value Creation
Group®, Inc.
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Why Activity Based BudgetingIn our book Driving Value Using Activity Based BudgetingActivity based budgeting "places responsibility and accountability on employees to manage their activities to achieve their performance targets. Activity based budgeting presents a more realistic view of workloads including the impact of service levels. Activity based budgeting yields insights into causes of variation that are actionable. Activity based budgeting provides an ability to understand how products/services create demand (or "pull" for specific activities that in turn drive the requirements of resources. Activity based budgeting embeds a process view, which more explicitly illustrates departmental interdependencies. Activity based budgeting creates the ability to monitor and control at a more actionable level. Activity based budgeting provides visibility into managing excess and/or insufficient capacity." Borjesson, Sofia, "A Case Study on Activity-Based Budgeting", Journal of Cost Management, Winter 1997, Vol. 10, No. 4., p. 7. Contact our experienced Activity Based Budgeting consultants to help you reach your organization goals at 972-980-7407 |
Send email to: john.antos@activitybasedmgmt.com
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