HALAŠKA, Michal and Roman ŠPERKA. Application of TDABC Systems and Their Support with ABMS Approach. In Jezic, G., Chen-Burger, YH.J., Kusek, M., Šperka, R., Howlett, R.J., Jain, L.C. Smart Innovation, Systems and Technologies. Singapore: Springer, 2023, p. 109-118. ISSN 2190-3018. Available from: https://dx.doi.org/10.1007/978-981-99-3068-5_10. |
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@inproceedings{69801, author = {Halaška, Michal and Šperka, Roman}, address = {Singapore}, booktitle = {Smart Innovation, Systems and Technologies}, doi = {http://dx.doi.org/10.1007/978-981-99-3068-5_10}, editor = {Jezic, G., Chen-Burger, YH.J., Kusek, M., Šperka, R., Howlett, R.J., Jain, L.C.}, keywords = {TDABC; ABMS; Cost systems; Business process simulation; Business process analysis}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Singapore}, pages = {109-118}, publisher = {Springer}, title = {Application of TDABC Systems and Their Support with ABMS Approach}, url = {https://link.springer.com/chapter/10.1007/978-981-99-3068-5_10}, year = {2023} }
TY - JOUR ID - 69801 AU - Halaška, Michal - Šperka, Roman PY - 2023 TI - Application of TDABC Systems and Their Support with ABMS Approach PB - Springer CY - Singapore KW - TDABC KW - ABMS KW - Cost systems KW - Business process simulation KW - Business process analysis UR - https://link.springer.com/chapter/10.1007/978-981-99-3068-5_10 N2 - Business process simulations (BPS) are considered a relevant and highly appli-cable method of analysis. BPS allow analysis of business processes under dif-ferent conditions. There are several approaches towards simulation of business processes such as discrete event simulations (DES), agent-based modelling and simulation (ABMS) or system dynamics (SD). This research focuses on ABMS approach towards simulation of business processes and its importance for sim-ulation of costs using time-driven activity-based costing (TDABC). Using ABMS approach, active elements of the system are represented by software agents which are programmed to follow some behavioral rules and autono-mously interact with each other. This is especially important for TADBC ap-proach to simulation of costs as simulation of resources has a direct impact on activity durations which drives the costs in TDABC approach. We present a case study, where is shown, how important is a process flow and organizational perspective for simulation of process costs using TDABC approach. The re-quired detail of business process simulation can be achieved through the use of ABMS approach. After that, we discuss other shortcomings of traditional busi-ness process simulation techniques which might have a significant impact on allocation of costs using TDABC and its simulations. ER -
HALAŠKA, Michal and Roman ŠPERKA. Application of TDABC Systems and Their Support with ABMS Approach. In Jezic, G., Chen-Burger, YH.J., Kusek, M., Šperka, R., Howlett, R.J., Jain, L.C. \textit{Smart Innovation, Systems and Technologies}. Singapore: Springer, 2023, p.~109-118. ISSN~2190-3018. Available from: https://dx.doi.org/10.1007/978-981-99-3068-5\_{}10.
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