TDABC and Estimation of Time Drivers Using Process Mining

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F21%3AA0000203" target="_blank" >RIV/47813059:19520/21:A0000203 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1007/978-981-16-2994-5_41" target="_blank" >http://dx.doi.org/10.1007/978-981-16-2994-5_41</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-981-16-2994-5_41" target="_blank" >10.1007/978-981-16-2994-5_41</a>

Jazyk výsledku

angličtina

Název v původním jazyce

TDABC and Estimation of Time Drivers Using Process Mining

Popis výsledku v původním jazyce

Costing systems play a crucial role in many managerial decisions; thus, it is crucial that costing systems provide appropriate information. Time-driven activity-based costing systems (TDABC) are successors of activity-based costing systems (ABC). ABCs were created in order to address shortcomings of traditional costing systems, while TDABCs were created to address mostly implementational shortcomings of ABCs. In this research, we focus on the advantages of integration of process mining (PM) and TDABC for estimation of activity durations used as time drivers for allocation of overhead costs. Thus, we have stated two research questions: (1) Can PM be used for estimation of time drivers? and (2) What are the benefits of using PM for the estimation of time drivers? To address these questions, we present a proof of concept, where we analyze two real-world datasets representing loan application process. Firstly, we clean both datasets, and then, we use PM techniques to discover process models representing the process. We show that PM can be used for time estimation and time drivers’ determination and that there are potential benefits to this approach. Furthermore, we discuss the possibility of using actual times instead of estimates.

Název v anglickém jazyce

TDABC and Estimation of Time Drivers Using Process Mining

Popis výsledku anglicky

Costing systems play a crucial role in many managerial decisions; thus, it is crucial that costing systems provide appropriate information. Time-driven activity-based costing systems (TDABC) are successors of activity-based costing systems (ABC). ABCs were created in order to address shortcomings of traditional costing systems, while TDABCs were created to address mostly implementational shortcomings of ABCs. In this research, we focus on the advantages of integration of process mining (PM) and TDABC for estimation of activity durations used as time drivers for allocation of overhead costs. Thus, we have stated two research questions: (1) Can PM be used for estimation of time drivers? and (2) What are the benefits of using PM for the estimation of time drivers? To address these questions, we present a proof of concept, where we analyze two real-world datasets representing loan application process. Firstly, we clean both datasets, and then, we use PM techniques to discover process models representing the process. We show that PM can be used for time estimation and time drivers’ determination and that there are potential benefits to this approach. Furthermore, we discuss the possibility of using actual times instead of estimates.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Smart Innovation, Systems and Technologies

ISBN

—

ISSN

2190-3018

e-ISSN

—

Počet stran výsledku

11

Strana od-do

489-499

Název nakladatele

Springer

Místo vydání

Singapore

Místo konání akce

online

Datum konání akce

14. 6. 2021

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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