İŞLETMELERDE FAALİYET TABANLI BÜTÇELEME

As Activity - based costing model moved into the early 1990s, some companies wanted to apply this system. After the applying the activity - based costing system, other systems that applied in the companies must be with together it. Activity - based management model has developed. With activity -based management model activity management understanding give answer to the companies' questions that are related to operational management and performance management. As a part of activity - based management, the activity - based budgeting system has developed last years. In this article, the creating of activity - based budgeting system and necessary steps viewed. In the creating the activity - based budgeting model, two main parts organized: creating the activity - based budgeting model and application and modification of this model for gaining the expected results. In addition to, being part of a costing system, activity - based budgeting is part and parcel of an overall strategic planning process for achieving an organization's goals. As all budgeting systems, the objective of activity -based budgeting system is to forecast an organization's needs. In addition to forecasting needs, activity - based budgeting system must define the necessary steps for defining and achieving the goals. After the forecasting step, the relations between the cost objects, activities and resources determined. At first, relation between the cost object and activities defined. In this relation, cost objects consume activities. An activity's consumption by cost object is measured with consumption rate. Like this, activities consume resources. An resource's consumption by activity is measured with consumption rate. This consumption relations is reverse of activity -based costing model. Activity - based budgeting model starts with at the bottom of the basic activity based costing model. But, activity based costing model starts with at top. In activity based budgeting model, after the determining the demands for product/services, process goes from bottom to up. This process show the consumption relations. In addition to , activity based budgeting model, the data is expressed in operational or quantitative terms. This quantitative format is started demanding cost objects and goes through to activities and resources. In the activity - based budgeting model, resources must be determined according to consumption and operational usage rates. System established getting establishing the operational usage. If the operational balance is not established, required modifications must do. If the operational balance is not established, finance balance never established. Because of this, at both operational and financial level required modificationmust do until to getting balance. Otherwise, budgeting will be a time-consuming function for companies. Activity - based budgeting is a part of business planning system. In the companies that apply the activity - based budgeting system, budgeting process and understanding is well-growed with operational and financial balance understanding. As a result, companies must be ready for future's unknown conditions. For this companies must have well - organized budgeting and planning systems like activity - based budgeting system.