Application of TDABC Systems and Their Support with ABMS Approach
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F23%3AA0000387" target="_blank" >RIV/47813059:19520/23:A0000387 - isvavai.cz</a>
Result on the web
<a href="https://link.springer.com/chapter/10.1007/978-981-99-3068-5_10" target="_blank" >https://link.springer.com/chapter/10.1007/978-981-99-3068-5_10</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/978-981-99-3068-5_10" target="_blank" >10.1007/978-981-99-3068-5_10</a>
Alternative languages
Result language
angličtina
Original language name
Application of TDABC Systems and Their Support with ABMS Approach
Original language description
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.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
10201 - Computer sciences, information science, bioinformathics (hardware development to be 2.2, social aspect to be 5.8)
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Smart Innovation, Systems and Technologies
ISBN
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ISSN
2190-3018
e-ISSN
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Number of pages
10
Pages from-to
109-118
Publisher name
Springer
Place of publication
Singapore
Event location
Rome, Italy
Event date
Jun 14, 2023
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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