Draving Up a Budget Using The Activity Based Budgeting Methodology Through The Simulation Of Processes

Dita Janíková

Quality Innovation Prosperity, 2011, vol. 15, issue 2

Abstract: 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.

Keywords: activity Based Budgeting; Activity Based Costing; process analysis; quality management system; simulation (search for similar items in EconPapers)
JEL-codes: Z (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:tuk:qipqip:v:15:y:2011:i:2:3

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