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MCS,PHD
Argosy University/ Phoniex University/
Nov-2005 - Oct-2011
Professor
Phoniex University
Oct-2001 - Nov-2016
Traditional budgeting systems are incremental in nature and tend to focus on cost centres. Activity based budgeting links strategic planning to overall performance measurement aiming at continuous improvement.
(a) Explain the weaknesses of an incremental budgeting system.
(b) Describe the main features of an activity based budgeting system and comment on the advantages claimed for its use.
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