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حسابداری و مالی::
بودجه مبتنی بر عملکرد
The use of activity-based cost drivers gives rise to activity-based budgeting (ABB), a bud- geting method that focuses on the budgeted cost of the activities necessary to produce and sell products and services.
For an example, see Sofia Borjesson, "A Case Study on Activity-Based Budgeting," Journal of Cost Management 10, no. 4 (Winter 1997): 7-18.
activity-based budgeting (ABB) (p. 209)
6-25 Activity-based budgeting.
The Jerico store of Jiffy Mart, a chain of small neighborhood convenience stores, is preparing its activity-based budget for January 2015.
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