%0 Journal Article %T Draving Up a Budget Using The Activity Based Budgeting Methodology Through The Simulation Of Processes %A Dita Jan¨Şkov¨˘ %J Quality Innovation Prosperity %D 2011 %I Technical University of Kosice %X This paper deals with a connection between financial and quality management systems. These departments only rarely cooperate on projects, which could be a loss, because this connection has many improvement opportunities. The author shows through the simple example of catering deliveries a possible procedure of how to reach a more realistic evaluation of production costs for each product and how to connect budgeting and process analysis. %K ctivity Based Budgeting %K Activity Based Costing %K process analysis %K quality management system %K simulation %U http://www.qip-journal.eu/index.php/QIP/article/download/45/32