Application of TDABC Systems and Their Support with ABMS Approach

@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.