Activity based budgeting involves defining the activities that underlie the financial figures in each function and using
the level of activity to decide how much resource should be allocated, how well it is being managed and to explain variances from budget.
以活动为基础的预算方法:制定预算的方法,过程为列举机构内每个部门所有牵涉成本的活动,并确立各种活动之间的关系,然后根据此资料决定对各项活动投入的资源