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

Author

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  • Dita Janíková

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.

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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    File URL: http://www.qip-journal.eu/index.php/QIP/article/download/45/32
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    More about this item

    Keywords

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

    JEL classification:

    • Z - Other Special Topics

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