ABRP has proved to be a fairer approach to internal budget allocation.
A better method was urgently needed and the ABRP system, which helped to allocate limited budgets between areas based on their relative past performance, was seen by senior managers as "the better tool to allocate running-cost budgets cost-effectively".
ABRP has proved to be a useful tool in external funding reviews, providing a clearer causal link between resource utilisation and performance.
Quantities, not values, are used in ABRP so the omission of values in Step 3 has no effect on the planning result in Step 4.
ABRP decreases the excess capacity account (Table 3) under the planning scenario to compensate for increased cabin crew demand.
The enhancements that result from incorporating resource consumption accounting principles into a planning method, ABRP in this instance, offer the following advantages: