ABB

(redirected from Activity-Based Budgeting)
Also found in: Financial.
AcronymDefinition
ABBAllman Brothers Band (band)
ABBAsea Brown Boveri (Billingstad, Norway)
ABBAmerican Body Building
ABBAbbreviation
ABBAsea Brown Boveri Ltd (Zurich)
ABBArchitecture Building Block
ABBAmerican Business Brokers (Fort Myers, FL)
ABBAffin Bank Berhad (Malaysia)
ABBActivity-Based Budgeting (budgeting methodology)
ABBActivity Based Budgeting
ABBArchitecture Building Block (computing)
ABBAnybody but Bush (politics)
ABBAny Branch Banking (various locations)
ABBAlex Boncayao Brigade (terrorist group)
ABBArchives of Biochemistry and Biophysics
ABBAmerican Board of Bioanalysis (est. 1968; St. Louis, MO)
ABBAssociation of British Bookmakers (UK)
ABBAustralian Barley Board (Adelaide, South Australia)
ABBArgentina, Bolivia and Brazil (energy sector)
ABBAnalog Baseband
ABBArab Bangladesh Bank
ABBAfrican Blood Brotherhood (New York, NY)
ABBAdaptive Body Bias
ABBAmerican Association of Bioanalysts
ABBAirborne Brigade
ABBAverage Bank Balance
ABBAuthority Black Book (e-book)
ABBArt behind Bars (prisons)
ABBAdvantech Benelux BV (Advantech Co. subsidiary)
ABBAverage Blues Band (band)
ABBInternational Bank of Azerbaijan
ABBAllegheny Brass Band (Pittsburgh, PA)
ABBAmerica's Best Bootfitters
ABBActief Bodembeheer (Dutch: active soil management)
ABBAmateur Boat Building
ABBAccelerated Book Build (financial method of placing of equity stock)
ABBActivity Based Benefits
ABBAmerican Brotherhood for the Blind
ABBAustrian Brass Band
ABBAll 'Bout Business (Qwest Communications)
ABBAsian Bad Boys (gang)
ABBAutomated Bill Book (Texas)
ABBAssociato Brasileira de Buiatria (Brazilian Veterinary Cattle Association)
ABBAnkara Buyuksehir Belediyesi
References in periodicals archive ?
Separate chapters on scratch, incremental, flexible, zero-base, program, and activity-based budgeting compare different approaches to forecasting output and revenue.
decisions are made too early and at too senior a level." In response to these limitations, two alternatives have evolved over the last several decades: activity-based budgeting (ABB) and abandoning traditional budgeting altogether.
It also endorses zero-based budgeting, in which all expenses must be justified for each new period, and activity-based budgeting, in which activities that incur costs are recorded and their relationships defined and analyzed.
Such criticism resulted in new methods being introduced, such as activity-based budgeting and beyond budgeting.
Under the leadership of commissioners committed to making a positive change, Chester County shifted to activity-based budgeting across all departments in 2010.
Attended by over 134 employees from the finance and strategy sections of government bodies in Abu Dhabi, the workshop stressed the importance of integrating the strategic, recurrent and capital levels of annual budgeting, under the activity-based budgeting methodology.
Therefore only 1/4 of companies have an overview about modern budget methods such as Activity-Based Budgeting (ABB), Zero Based Budgeting (ZBB) or Beyond Budgeting (BB).
The literature contains many references to the use of Activity-Based Budgeting (ABB) and Beyond Budgeting (BB) to overcome the disadvantages of a traditional budgeting process.
The subjects it tackles include the effective delivery of activity-based costing; delivering activity-based costing and management (ABC/M) and customer profitability; and implementing real activity-based budgeting. The book doesn't provide cookie-cutter solutions to any challenges.
However, one style, activity-based budgeting, has gained popularity over the last few years because of its ability to link activities to expenses, giving executives a better understanding of the full costs of service and resource allocation.
This system is necessary in order for the judicial branch to meet its constitutional and statutory requirements for activity-based budgeting. The judiciary cannot exercise good stewardship of appropriated funds if it cannot adequately account for them, especially since some of the legislatively established elements of the state courts system that must be accounted for became part of the state courts system upon implementation of Revision 7 to Article V on July 1, 2004.
As the rapporteur, Anne Elisabet Jensen (ALDE, DK), spelled out, extra posts in the administration for enlargement should be provided, but only where there is clear justification for the new spending, in terms of activity-based budgeting. Parliament also insisted on developing institutional redeployment and co-ordination in order to make further savings, over and above those derived from reforming administrative structures.
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