- Tytuł:
- The use of Time-Driven Activity-Based Costing (TDABC) for calculating the costs of information processes
- Autorzy:
- Czerwiński, Adam
- Powiązania:
- https://bibliotekanauki.pl/articles/529771.pdf
- Data publikacji:
- 2014
- Wydawca:
- Wyższa Szkoła Bankowa we Wrocławiu
- Tematy:
-
Time-driven activity-based costing
TDABC, cost of information
cost of information process information process efficiency analysis - Opis:
- The purpose of the paper is to present ways of applying Time-Driven Activity-Based Costing (TDABC) as an effective tool for evaluating the efficiency of information activities and processes. Measuring the costs of information and of information activities is difficult for a number of reasons. Therefore, information economics does not offer a separate concept or methodology for this type of costing. There is also a lack of suitable tools for assessing the value not only of information but also of information products. Time-driven activity-based costing may be used for measuring the costs of information processes. The paper demonstrates the above on the example of an "Request for Proposal (RFP) - offer" process that has been modelled as a network of activities. Then, time and labour resources required for the execution of the activities forming part of the process, as well as their drivers, have been identified. The above enabled to build time equations and cost formulas for the process. Using the above formulas, time and cost efficiency of the above information process for various customers were analysed. Then, it was possible to further study the impact of the cost structure of the labour resource on process efficiency.
- Źródło:
-
Central and Eastern European Journal of Management and Economics (CEEJME); 2014, 2, 1; 43-54
2353-9119 - Pojawia się w:
- Central and Eastern European Journal of Management and Economics (CEEJME)
- Dostawca treści:
- Biblioteka Nauki
Artykuł