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.