Pesudavil
Activity-based budgeting workshop session with engaged participants

Past speaking engagements

Budget talks
people actually stay for

Activity-based budgeting rarely gets a reputation for being interesting. These sessions have been trying to change that, one department at a time.

2023 – present

Where we've presented

Since Pesudavil started in 2023, speaking engagements have ranged from municipal finance departments to post-secondary business programs in and around Markham.

Most sessions run 60 to 90 minutes and are designed for mixed audiences — staff who work with budgets daily sit alongside managers who approve them but rarely dig into the numbers.

The format stays practical: participants work through a condensed ABB exercise using a fictional department, then apply the same logic to their own context. Questions are built into the session, not tacked on at the end.

14
sessions delivered
6
organizations hosted
340
participants reached
1

Regional municipality finance team

A half-day workshop for budget analysts transitioning from line-item to activity-based models. Focus was on cost driver identification and how to document assumptions that hold up to audit review.

Public sector
2

Continuing ed business certificate program

Guest lecture series integrated into a corporate finance module at a Markham-area college. Students worked through a live ABB scenario with a simulated service department and overhead pool.

Education
3

Mid-size logistics company offsite

Operations managers needed to understand how ABB differs from traditional department budgets when activities cut across multiple functions. The session used their actual service list as source material.

Private sector

Topics covered across sessions

Each engagement is shaped by its audience, but these themes come up consistently because they're where most organizations actually get stuck.

What an activity actually is

Most teams confuse activities with departments or functions. Getting this distinction right is the difference between a budget that reveals cost drivers and one that just mirrors the org chart.

Resource consumption logic

How time, equipment, and shared services get traced to the activities that actually use them — not split evenly or assigned by headcount.

Variance without the spreadsheet panic

Reading budget-to-actual gaps in an ABB context means asking whether volume changed, not assuming someone overspent.

Building the first ABB model

  • Mapping activities before assigning costs
  • Choosing cost drivers that reflect real usage
  • Handling shared services fairly

When ABB fits — and when it doesn't

Not every organization benefits equally. Sessions cover the structural and cultural conditions that make ABB worth the transition effort, alongside honest scenarios where a simpler model is the better call. Participants leave with a practical checklist, not a sales pitch for the methodology.

Interested in hosting a session?

Formats range from 45-minute lunch sessions to half-day workshops. Reach out through the contact page to discuss what fits your team.

Get in touch