aktivitásalapú
Aktivitásalapú, meaning activity-based in Hungarian, refers to an approach or methodology that prioritizes the concept of activities or tasks as the fundamental unit of organization, measurement, or understanding. This perspective is applied across various fields, influencing how work is managed, how costs are allocated, and how systems are designed.
In the realm of business management and accounting, activity-based costing (ABC) is a prominent example. ABC
Beyond costing, the activity-based approach can inform project management, where tasks and their dependencies are central