Activity-based budgeting: creating a nexus between workload and costs

Activity-based budgeting is an outgrowth of activity-based costing, similar to zero-based budgeting and accounts for how staff members allocate their efforts among activities. To illustrate activity-based budgeting, Shane presents the activities of a hypothetical police department's patrol forc...

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Bibliographic Details
Published in:FBI law enforcement bulletin 2005-06, Vol.74 (6), p.11
Main Author: Shane, Jon M
Format: Magazinearticle
Language:English
Subjects:
Budget
Budgeting
Decision making units
Law enforcement
Laws, regulations and rules
Methods
Police administration
Political aspects
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Summary:Activity-based budgeting is an outgrowth of activity-based costing, similar to zero-based budgeting and accounts for how staff members allocate their efforts among activities. To illustrate activity-based budgeting, Shane presents the activities of a hypothetical police department's patrol force to determine the number of officers required to handle the workload; the cost of salaries, materials, and equipment; and the distribution of time across three primary categories of patrol work: calls for service, administrative duties, and proactive functions.
ISSN:0014-5688
1937-4674