Why should a time-driven activity-based costing approach be integrated with process mining?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F21%3AA0000270" target="_blank" >RIV/47813059:19520/21:A0000270 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Why should a time-driven activity-based costing approach be integrated with process mining?
Original language description
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.
Czech name
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Czech description
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Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
3rd International conference on Decision making for Small and Medium-Sized Enterprises
ISBN
9788075104564
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
173-182
Publisher name
Silesian University in Opava, School of Business Administration in Karviná
Place of publication
Karviná
Event location
Karviná
Event date
Jan 1, 2021
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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