@article{2019,title={ACTİVİTY BASED BUDGETİNG İN THE CONSTRUCTİON SECTOR AND A PRACTİCE},abstractNode={Activity based budgeting is a modern budgeting process which allows to budget in basis of activities in order to meet the output of the future activity period plannings. The enterprises should have be ready to face the possible future obscurities in order to achieve their goals. Activity based budgeting makes a budget through combining budgeting with activity based processes in order to achieve strategic goals and for this reason it makes possible to determine the need for resources to suply for the future demand for products and services and help to procure the funds in more effective ways. This study shows importance of the activity based budgeting technique as a modern approach and the aim of the study is to evaluate the differences between traditional and modern budgeting techniques in conclusion.},author={Erem İsmail SAYGI-- Günay Deniz DURSUN},year={2019},journal={The Journal of Social Sciences}}