Budgetary Control Based on Activities Cost, Total Quality and ISO 9000 Norms

Abstract

The traditional budget, aimed at control, presents certain deficiencies that we try to overcome by introducing activity-based management (ABM) and activity-based costing (ABC) systems, which allow us to formulate the activities mix and their importance in relation to the strategies formulated by the firm. These systems will allow an efficient allocation of financial resources and will be the foundation for realistic budgeting. Further, if in the budgetary control based on ABM and ABC we apply as a guide the International ISO 9000 Norms in the procedures for correcting measures in the firm's quality manual, the development and explotation of the Total Qualify system will be facilitated.