Activity Based Budgeting Model Integrated With Balanced Scorecard As A Cycle Of Increasing Corporate Performance
Kurumsal Performansı Arttırma Döngüsü Olarak Balance Scorecard İle Entegre Edilmiş Faaliyet Tabanlı Bütçeleme Modeli

Author : Orhan ELMACI - Kadir TUTKAVUL
Number of pages : 280-287


Accounting has an active, effective and strategic importance in extracting meaningful analysis from financial and non-financial data collected in strategic layers, establishing systems that will show latent patterns between data and preparing budgets. Budgets, supported by the information produced in accounting, provide the information required to fulfill the strategic functions of the senior management. In addition, it serves as a guide for accountability to management and supervisory boards. Budgeting and evaluation studies are the leading reflex behavioral models developed to protect and sustain enterprise assets. This study focuses on the integration of Balanced Scorecard and Activity Based Budgeting model. It is predicted that this integration will bring multiple benefits to businesses. First of all, through this integration, cause-effect relationships are established between strategies in the planning process. Subsequently, a model is developed to eliminate strategies that do not contribute to the financial strategies of the business. When analyzed from the perspective of performance, it was observed that this integration enabled more efficient performance analysis. It was also confirmed that it would contribute to meeting strategically focused expectations. In the study, how an integrated methodology can be created to ensure the unity of Balanced Scorecard and Activity Based Budgeting was examined descriptively. The study was presented in a theoretical framework, and the conditions for realization in practice were left open to discussion.


Balanced scorecard, activity-based budgeting, performance metric, performance analysis.

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