Research

year 2004 
author Moontae Hwang 
Keyword Workflow, Activity based costing, Business process 
Abstract As business and environment changes rapidly, right information becomes more necessary for organizations to survive. So, Workflow to support rapid change and ABC to support right information using right costing has been necessaries.
Workflow and ABC have been studied continuously separately which are rushed to adopt.
Many organizations have adopted workflows to conduct their repetitive activities more efficiently. Workflows are automations of business processes using computers and networks, therefore it becomes easier to store and retrieve the activities results to support workers in workflow environments. And, ABC has received a great deal of attention by academia and practitioners as a rightful substitute for outdated traditional costing methods.
This research proposes an extended workflow model to express costing information, to support costing, redesign, and assessment, using Activity based costing. 
c MS 

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