| Summary: | 碩士 === 國立成功大學 === 會計學系 === 102 === SUMMARY
This study proposes a novel method that combines cost accounting and information technology. We make use of the principle of time-driven activity-based costing (TDABC) in process mining in order to provide users an overall picture of the costs in different parts of their processes. Such information will be useful when managers analyze and improve the processes under their supervision. Through this study, we verify our a novel method by taking service and manufacturing firms as cases.
Keyword: process mining, time-driven activity-based costing, cost estimate.
INTRODUCTION
Due to the rapid changes in the open market, the size of enterprise grows faster than ever, resulting in complexity and precision required in the calculation of process cost. Enterprise organizations can use IT and cost accounting to help them understand the operating conditions. In the field of accounting, Kaplan proposed ABC costing system, a more accurate and reliable approach on cost-sharing performance. However, it’s costly to collect each activity’s cost driver. In order to lower input cost, Kaplan (2003) again proposed a time based cost driver to allocate overall production process cost which significantly reduces the cost of data collection. In the field of information technology, Van der Aalst et al., (2011) gave an approach that allows enterprise to restore a realistic process through historical trajectory (log), called process mining.
MATERIALS AND METHODS
In this paper, we take the airline compensation process as our example to illustrate the use of process mining in order to carry out detailed process analysis. According to Kaplan ＆ Anderson. (2004), we use time-driven activity-based costing (TDABC) to calculate the cost for each activity. In our empirical research, we take a semiconductor testing company as a sample to verify our methodology.
RESULTS AND DISCUSSION
The case 1 in this paper (airlines compensation cases), we design a transition diagram to calculate the expected cost in the path for further analysis. The case 2 (semiconductor manufacturing company called ” A” company) in this paper, we accordance with TDABC to calculate the detail cost of the process and provide relevant information for decision making.
CONCLUSIONS
Through this study, we bring up two cases (airlines compensation process and semiconductor manufacturing company) to explain an innovative concept by using historical information to assess the expected cost of each activity flow. Assume there are no major changes in the production schedule, we can avoid the unexpected impact from activity costing and enhance the accuracy by using process mining to delete special process steps (outliers) in the log.
In terms of cost assessment, TDABC is based on time driver, especially when dealing with the assessment of the people or time part (services industry) that may cause significant impact of production, delivery and other related industries as well. Besides, cost of capacity supplied that calculated by A company is based on average estimated testing cost of industry. The estimated value of each activity will directly affect the results of resource cost allocation, resulting in a variety of process cost there will be ups and downs of the phenomenon.
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