Activity-Based Budgeting Program for Philippine Businesses
This isn't another theoretical finance course. We built this program after working with dozens of Metro Manila businesses who were tired of budgets that looked pretty but didn't reflect how money actually moved through their operations.
What This Program Actually Covers
Most budgeting treats expenses like line items on a spreadsheet. We teach you to connect spending directly to the activities that drive your business—whether that's customer service calls, production runs, or distribution logistics.
The approach works especially well for businesses in Ortigas, Makati, and BGC where operational complexity makes traditional budgeting feel disconnected from reality. You'll learn how to track costs at the activity level, which means better decisions about where to invest and where to cut back.
How the Program Unfolds Over Six Months
We start in September 2025 and run through February 2026. Each phase builds on the previous one, and you work with actual data from your business throughout.
Foundation Phase: Understanding Your Activities
September - October 2025
We start by mapping what your business actually does. Not the org chart—the real work. You'll identify cost drivers, break down processes, and learn to categorize expenses by activity rather than department. Most participants realize they've been blind to where money goes during this phase.
Implementation Phase: Building Your ABB Framework
November 2025
Now you construct your activity-based budget. We provide templates adapted for Philippine business contexts—accounting for seasonality, irregular cash flows, and the specific challenges of operating in Metro Manila. You'll work with your own financial data under guidance from practitioners who've done this before.
Analysis Phase: Reading What Your Budget Tells You
December 2025
The budget is built. Now what? This phase focuses on interpretation—learning to spot inefficiencies, understand variance patterns, and identify which activities deliver value versus which ones drain resources. It's detective work, basically.
Optimization Phase: Making Strategic Adjustments
January - February 2026
You'll learn how to adjust resource allocation based on what your ABB analysis revealed. This includes scenario planning, preparing for business expansion or contraction, and building flexibility into your financial planning. By the end, you should have a working system that evolves with your business.
Questions We Get Asked Frequently
These come up in almost every intake conversation. Figured we'd answer them upfront.
Practical Guides Written by Program Instructors
These articles come from questions that came up repeatedly during past program sessions. Real problems, practical solutions.
Setting Up Activity Centers That Actually Make Sense
The biggest mistake businesses make is creating too many activity categories. This guide walks through how to identify the 5-8 activity centers that matter for your operation, using examples from retail, manufacturing, and service businesses in Manila.
Reading Cost Variance Patterns Without Overreacting
Not every variance means something's wrong. Learn which budget deviations signal real problems versus normal business fluctuation. Includes specific thresholds and decision frameworks used by Philippine businesses across different industries.
Using ABB Data to Make Capacity Decisions
When should you hire another employee? Lease more space? Invest in automation? Your activity-based budget contains these answers if you know where to look. This guide shows you the specific calculations and benchmarks.
Excel Templates That Don't Break When You Scale
Most budget spreadsheets become unusable once your business grows past a certain size. Here's how to structure your ABB workbook so it remains functional whether you're tracking 5 activities or 50, with formulas that won't randomly error out.