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


  • Dita Janíková


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.

Suggested Citation

  • Dita Janíková, 2011. "Draving Up a Budget Using The Activity Based Budgeting Methodology Through The Simulation Of Processes," Quality Innovation Prosperity, Technical University of Košice, Department of integrated management, vol. 15(2).
  • Handle: RePEc:tuk:qipqip:v:15:y:2011:i:2:3

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    activity Based Budgeting; Activity Based Costing; process analysis; quality management system; simulation;

    JEL classification:

    • Z - Other Special Topics


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