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, p. 173-182. ISBN 978-80-7510-456-4. |
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@inproceedings{56663, author = {Halaška, Michal}, address = {Karviná}, booktitle = {3rd International conference on Decision making for Small and Medium-Sized Enterprises}, editor = {DUHÁČEK ŠEBESTOVÁ, J., ŠPERKA, R., SUCHÁNEK, P., ČEMERKOVÁ, Š., RYLKOVÁ, Ž., MATUŠÍNSKÁ, K., BAUEROVÁ, R., MAZUREK, J., DOLÁK, R.}, keywords = {ABC; costing systems; process mining; TDABC}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Karviná}, isbn = {978-80-7510-456-4}, pages = {173-182}, publisher = {Silesian University in Opava, School of Business Administration in Karviná}, title = {Why should a time-driven activity-based costing approach be integrated with process mining?}, url = {https://demsme.opf.slu.cz/images/DEMSME_2021_Proceedings.pdf}, year = {2021} }
TY - JOUR ID - 56663 AU - Halaška, Michal PY - 2021 TI - Why should a time-driven activity-based costing approach be integrated with process mining? PB - Silesian University in Opava, School of Business Administration in Karviná CY - Karviná SN - 9788075104564 KW - ABC KW - costing systems KW - process mining KW - TDABC UR - https://demsme.opf.slu.cz/images/DEMSME_2021_Proceedings.pdf N2 - 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. ER -
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. \textit{3rd International conference on Decision making for Small and Medium-Sized Enterprises}. Karviná: Silesian University in Opava, School of Business Administration in Karviná, 2021, p.~173-182. ISBN~978-80-7510-456-4.
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