Management Concept Knol Series
Activity based budgeting focuses on the budgeted cost of activities (for ex. R&D, training, supply, processing of each range of products and services, quality control, accounting, logistic, distribution, customer service, marketing, promoting and selling....) necessary to produce and sell products and services.
This approach to budgeting entails formulating budgets for each activity in its activity management system
Horngren Charles, T., George Foster, and Srikant M. Datar, Cost Accounting, 10th Edition, Prentice Hall Inc.
Activity based budgeting
Antos, John and James A. Brimson, Driving Value Using Activity Based Budgeting, (NY, NY: John Wiley & Sons, 1999)
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