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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Basic information
Original name Why should a time-driven activity-based costing approach be integrated with process mining?
Authors HALAŠKA, Michal (203 Czech Republic, guarantor, belonging to the institution).
Edition Karviná, 3rd International conference on Decision making for Small and Medium-Sized Enterprises, p. 173-182, 10 pp. 2021.
Publisher Silesian University in Opava, School of Business Administration in Karviná
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50204 Business and management
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
WWW URL
RIV identification code RIV/47813059:19520/21:A0000270
Organization unit School of Business Administration in Karvina
ISBN 978-80-7510-456-4
Keywords in English ABC; costing systems; process mining; TDABC
Tags Reviewed
Changed by Changed by: Ing. et Ing. Michal Halaška, Ph.D., učo 34141. Changed: 20/1/2022 13:46.
Abstract
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.
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