Draving Up a Budget Using The Activity Based Budgeting Methodology Through The Simulation Of Processes
DOI:
https://doi.org/10.12776/qip.v15i2.45Keywords:
Activity Based Budgeting, Activity Based Costing, process analysis, quality management system, simulationAbstract
This paper deals with a connection between financial and quality management systems. These departments only rarely cooperate on projects, which could be a loss, because this connection has many improvement opportunities. The author shows through the simple example of catering deliveries a possible procedure of how to reach a more realistic evaluation of production costs for each product and how to connect budgeting and process analysis.
References
Kihn, L. A. (2011). “How Do Controllers and Managers Interpret Budget
Targets?”, Journal of Accounting & Organizational Change, Vol. 7, Issue 3,
pp. 212 - 236.
Partridge, M., Perren, L. (1998). “An integrated framework for activity-based decision making”, Management Decision, Vol. 36 Issue 9, pp. 580 –588
Popesko, B. (2009). Moderní metody řízení nákladů (Modern methods of cost control), 1st edition, Prague: Grada Publishing, a.s., p. 240, ISBN 978-80-247-2974-9
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