Why should a time-driven activity-based costing approach be
integrated with process mining?

D 2021

Why should a time-driven activity-based costing approach be integrated with process mining?

HALAŠKA, Michal

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

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"

Odkazy

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

Změněno: 20. 1. 2022 13:46, Ing. et Ing. Michal Halaška, Ph.D.

Anotace

V originále

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.

Citovat

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.

@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, s.~173-182. ISBN~978-80-7510-456-4.

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