HALAŠKA, Michal. Why should a time-driven activity-based costing approach be integrated with process mining? In DUHÁČEK ŠEBESTOVÁ, J., ŠPERKA, R., SUCHÁNEK, P., ČEMERKOVÁ, Š., RYLKOVÁ, Ž., MATUŠÍNSKÁ, K., BAUEROVÁ, R., MAZUREK, J., DOLÁK, R. 3rd International conference on Decision making for Small and Medium-Sized Enterprises. Karviná: Silesian University in Opava, School of Business Administration in Karviná, 2021, s. 173-182. ISBN 978-80-7510-456-4.
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Základní údaje
Originální název Why should a time-driven activity-based costing approach be integrated with process mining?
Autoři HALAŠKA, Michal (203 Česká republika, garant, domácí).
Vydání Karviná, 3rd International conference on Decision making for Small and Medium-Sized Enterprises, od s. 173-182, 10 s. 2021.
Nakladatel Silesian University in Opava, School of Business Administration in Karviná
Další údaje
Originální jazyk angličtina
Typ výsledku Stať ve sborníku
Obor 50204 Business and management
Stát vydavatele Česká republika
Utajení není předmětem státního či obchodního tajemství
Forma vydání tištěná verze "print"
WWW URL
Kód RIV RIV/47813059:19520/21:A0000270
Organizační jednotka Obchodně podnikatelská fakulta v Karviné
ISBN 978-80-7510-456-4
Klíčová slova anglicky ABC; costing systems; process mining; TDABC
Příznaky Recenzováno
Změnil Změnil: Ing. et Ing. Michal Halaška, Ph.D., učo 34141. Změněno: 20. 1. 2022 13:46.
Anotace
Costing systems play a crucial role in the process of providing information to companies´ managers. Modern costing systems should allow for computation of different types of cost objects, while being dynamic, flexible and considering diversity and complexity of modern business processes. Activitybased costing systems (ABC) provide several advantages over traditional costing systems (TCS). In this research, we focus on time-driven activity-based costing (TDABC) systems, which are based on ABC. We established following two research questions: 1) what are the benefits of integration of TDABC and process mining (PM), and 2) how can be PM used in the initial stage of TDABC implementation. Based on the systematic review of literature, we summarize advantages and disadvantages of TDABC. Then, we show the use of PM in the initial phase of the implementation of TDABC in the form of proof of concept with use of real-world data. Finally, we discuss how can integration of PM and TDABC strengthen the advantages and limit the disadvantages of TDABC.
VytisknoutZobrazeno: 25. 5. 2024 07:29