An application of activity-based budgeting at the company in the renewable energy sector

This research examines the applicability of activity-based budgeting (ABB) method to photovoltaic solar panel manufacturing processes. The renewable energy sector, especially solar panel manufacturing, is rapidly growing with technological developments and increasing environmental awareness. This sector draws attention with its high technology requirements and sensitive management of costs. ABB facilitates the association of costs with activities, enabling better management of this complexity and allowing for strategic cost control. The purpose of the research is to adapt ABB to solar panel production processes to achieve more effective cost management. To this end, a literature review and case analysis methods were used. The theoretical foundations of ABB were detailed in the literature, and developments related to this method were discussed. Subsequently, solar panel production processes were analyzed to evaluate how ABB could be applied to these processes. During the implementation phase of the research, an ABB model was applied in a photovoltaic panel production enterprise, and the results of this model were analyzed. The findings demonstrate that ABB not only ensures the accurate management of costs but also plays a critical role in helping the enterprise achieve its strategic goals. Especially with the integration of artificial intelligence and digital technologies, ABB contributes to increasing business efficiency, sustainable growth, and gaining a competitive advantage. This study aims to provide a valuable reference point in the field by highlighting the benefits of ABB in solar panel production processes. These findings will help solar panel manufacturing businesses optimize their cost management strategies and enhance their competitive power in the industry.