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.


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

Full Text:



Kihn, L. A. (2011). “How Do Controllers and Managers Interpret Budget

Targets?”, Journal of Accounting & Organizational Change, Vol. 7, Issue 3,

pp. 212 - 236.

Partridge, M., Perren, L. (1998). “An integrated framework for activity-based decision making”, Management Decision, Vol. 36 Issue 9, pp. 580 –588

Popesko, B. (2009). Moderní metody řízení nákladů (Modern methods of cost control), 1st edition, Prague: Grada Publishing, a.s., p. 240, ISBN 978-80-247-2974-9

DOI: http://dx.doi.org/10.12776/qip.v15i2.45


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Copyright (c) 2011 Dita Janíková

ISSN 1335-1745 (print)
ISSN 1338-984X (online)
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