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Activity-based budgeting  (ABB) - Financial definition

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Translations:      FR  budgétisation par activités (n.f.)     ES  presupuestación por actividades (n.f.)     DE  tätigkeitsbezogene Budgetierung (n.f.) 

  Concise definition of the term activity-based budgeting

Activity-based budgeting is a budgeting method where costs are associated with corporate activities, and expenditures are then budgeted based on the expected level of activity.

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