Economic Themes (2011) 49 (3) 3, 379-396

ZERO BASED BUDGETING AND ACTIVITY BASED BUDGETING AS ALTERNATIVE SYSTEMS OF BUDGETING


Ljilja Antić, Bojana Novićević

Abstract: New business environment and the driving factors in terms of the information revolution, technology and globalization lead to significant changes in business enterprises. Among other things, changes have begun to question traditional approaches to accounting planning as the basis for successful business management. The paper analyzes the zero-based budgeting and activity based budgeting, as well as alternative accounting budgeting systems adapted to new business conditions.

Keywords:  budget; activities; costs; rates of resource consumption; the activity consumption rate; zero-based budgeting; activity-based budgeting

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