Application of TDABC Systems and Their Support with ABMS Approach

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Application of TDABC Systems and Their Support with ABMS Approach

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Application of TDABC Systems and Their Support with ABMS Approach

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

10201 - Computer sciences, information science, bioinformathics (hardware development to be 2.2, social aspect to be 5.8)

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

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

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ISSN

2190-3018

e-ISSN

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Počet stran výsledku

10

Strana od-do

109-118

Název nakladatele

Springer

Místo vydání

Singapore

Místo konání akce

Rome, Italy

Datum konání akce

14. 6. 2023

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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