This chapter explains the components of an Activity-Based Budgeting (ABB) model for a police department. By analyzing workload data and distributing officer time across reactive, proactive, and administrative tasks, the model provides a data-driven approach to resource allocation. This chapter highlights the importance of balancing the “craft” of policing (judgment, experience) with the “science” of data analysis in developing and implementing an effective ABB model. The findings demonstrate how ABB can support informed decision-making, such as justifying increased staffing for enhanced proactive policing while maintaining adequate response to service calls.