Activity-based budgeting

Explain the concept of activity-based budgeting and the benefits it brings to the budgeting process. 

How does activity-based budgeting differ from more traditional budgeting methods ... 

Applying ABC concepts to the budgeting process yields activity-based, budgeting (ABB). Under ABB, the first step is to specify the products or services to be produced and the customers to be served. Then the... 

Activity-Based Costing (ABC) Activity-Based Budgeting (ABB)... 

Figure 18-3. Activities-based costing versus activity-based budgeting.

USING ACTIVITY-BASED BUDGETING TO PREPARE THE MASTER BUDGET... 

Activity-based budgeting is ideal for tracking plant engineering functions. Identifying activities actually performed along with the cost drivers aUows real-time information to be generated and problem areas identified quickly. Cost distributions between plant engineering and other departments can be done more equitably, and non-value-added activity can be spotted more easUy. 

In addition to N assimilation, nitrogen compounds in nature can also be used as electron sources or sinks, especially by prokaryotes (but not exclusively, see Zvyagil skaya et al., 1996). The enzymes that mediate these dissimilatory reactions have been studied extensively in the context of inputs and losses of fixed N in the marine N budget. Many of these measurements have been based on enzyme activities (e.g., dissimilatory nitrate reductase). Since dissimilatory reactions have been reviewed elsewhere in this volume (Chapter 5 by Ward and Chapter 6 by Devol, this volume), these wiU not be discussed further and we refer the reader to these chapters. 

Manager, Analytical Research in Shell Development s Analytical Department of 175 people. Moved to Houston, Texas in 1972 with the consolidation of Shell s research activities there. Responsible for program generation, technical excellence and relevance of all broadly based analytical research. Accountable for annual budget of 1,300,000 (in 1975 dollars). Research spanned the entire analytical field Separations, molecular spectroscopy, physical measurements, organic analysis, electrochemistry, elemental analysis, etc. Initiated programs in a number of new techniques... 

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