An application of activity-based budgeting: A UK experience

doi:N/A

eISSN: 1848-137X / ISSN: None

Journal of Cost Management

Volume 17, Issue 5 : 30-36

Review Article

An application of activity-based budgeting: A UK experience

Lana Yj Liu

John J. Robinson

John Martin

Newcastle University, Accounting and Finance Department, Newcastle, United Kingdom; Newcastle Business School, Northumbria University, Newcastle-upon-Tyne, United Kingdom

Abstract

Various aspects of the activity-based budgeting (ABB) and activity-based costing (ABC) techniques are discussed. The need for separating ABC and ABB systems, optimal level of details in activity/process analysis, and adequate training for users are also discussed. The requirement of a stable market for the ABB to provide appropriate and timely information are also elaborated.

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