Activity Based Budgeting
Cost Analysis Techniques for Businesses
Resource Allocation
Cost Accounting
Resource Allocation
Cost Analysis
Cost Structures
Drive Financial Performance
Cost Analysis Techniques for Businesses 
Activity-
Based Costing (ABC) Activity-Based Costing is a cost analysis technique that assigns costs to specific activities or processes based on their consumption of resources
...Standard costing helps businesses control costs, improve
budgeting accuracy, and identify areas for cost reduction or process improvement
...
Resource Allocation Top-Down Allocation In this method, senior management decides how to allocate resources
based on strategic priorities
...Zero-Based
Budgeting Zero-based budgeting requires all expenses to be justified for each new period, starting from a "zero base
...Activity-Based Costing Activity-based costing allocates resources based on the actual consumption of resources by different activities
...
Cost Accounting It is an essential tool for businesses to make informed decisions regarding pricing,
budgeting, and overall financial management
...Activity-
Based Costing Costs are allocated based on the activities that drive them
...
Resource Allocation It is a fundamental component of prescriptive analytics, which provides recommendations for actions
based on predictive modeling and optimization techniques
...Zero-Based
Budgeting: Every resource allocation starts from a "zero base," requiring justification for every expense
...Activity-Based Costing: Allocating resources based on the activities that drive costs, ensuring alignment with strategic goals
...
Cost Analysis Budgeting and Forecasting: Assists in creating accurate budgets and financial forecasts
...Interpret Results: Draw conclusions
based on the analysis and make recommendations
...Activity-Based Costing Allocates overhead costs based on the activities that drive costs
...
Cost Structures Costs can exhibit different behaviors
based on the level of
activity within a business
...This information is instrumental in
budgeting, pricing strategies, and overall financial performance evaluation
...
Drive Financial Performance Budgeting and Forecasting Creating budgets and forecasts helps organizations plan for the future and allocate resources effectively
...Techniques include: Zero-
Based Budgeting: Every expense must be justified for each new period
...Techniques include:
Activity-Based Costing (ABC): Allocating overhead costs based on actual activities
...
Cost Analysis Purpose of Cost Analysis
Budgeting: Helps organizations allocate resources efficiently
...Methodology Description Use Case
Activity-
Based Costing (ABC) Allocates overhead and indirect costs to specific activities
...
Resource Advantages Disadvantages Top-Down Allocation Resources are allocated by upper management
based on overall strategy
...Zero-Based
Budgeting Every resource allocation starts from a "zero base," requiring justification for all expenses
...Activity-Based Budgeting Allocates resources based on the activities that drive costs
...
Resource Allocation Zero-
Based Budgeting In zero-based budgeting, every department starts from a "zero base," and resources are allocated based on needs and costs rather than historical spending
...Activity-Based Costing This method allocates resources based on the activities that drive costs within an organization
...
Eine Geschäftsidee ohne Eigenkaptial 
Wenn ohne Eigenkapital eine Geschäftsidee gestartet wird, ist die Planung besonders wichtig. Unter Eigenkapital zum Selbstständig machen versteht man die finanziellen Mittel zur Unternehmensgründung. Wie macht man sich selbstständig ohne den Einsatz von Eigenkapital? Der Schritt in die Selbstständigkeit sollte wohlüberlegt sein ...
Deutsch
Österreich
Italiano
English
Français
Español
Nederlands
Português
Polski
