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activity based budgeting
fin.	以活动为基础的预算案 (一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动,并确立各种活动之间的关系，然后根据此资料决定对各项活动投人的资源)
proj.manag.	以活动为基础的预算案
English thesaurus
Activity Based Budgeting
abbr., fin.	ABB (LyuFi)