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

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

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50204 Business and management

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

References:

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

Abstract

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

Detailed Information on Publication Record