Activity-Based Budgeting (ABB) Activity-Based Budgeting concentrates on the costs incurred for the activities that produce goods or services. Pros Costing Accurate: As this model emphasizes activities, ABB helps better identify and allocate overhead costs. Costs Align with Activities: It links every activity to costs such that business organizations may understand their cost drive... https://finxl.in/financial-modelling-course.html