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Dictionary by pitch.dog
Budgets, forecasts & scenarios · Specialist

Activity-based budgeting

Also called: ABB

ELI5

Budgeting built from planned activities and their resource requirements.

Used in conversation

“Can you walk me through how activity-based budgeting works in the model?”

Pitch context

You will see “Activity-based budgeting” in financial models, budgets, board packs and investor materials when the discussion reaches budgets, forecasts & scenarios.

Why it matters: In budgets, forecasts & scenarios, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.