활동기준예산의 적합성을 위한 자원상호간의 관계 분석

초록

This paper analyzes the economic characteristics of activity-based budgeting(ABB) systems, with an emphasis upon the comparison of ABB and activity-based costing(ABC). The economic analyses of the activity- based approach have been enabled due to its emphasis upon causal and thus functional relationships among production volume, activities and resources based on economic efficiency. This study shows that ABB requires more stringent condition than ABC in the formulation of activity categories, which is called weak homothetic separability. This is because ABB demands ex ante optimization of resource allocation with the consideration of interactions among diverse resources, while ex post ABC requires only local homotheticity. This suggests that ABB systems utilizing existing ABC systems may lead to non-optimal resource allocation. This paper also compares and contrasts ABB and traditional two-stage budgeting used in various consumer behavior analyses.

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