2015.07.31 15:20
author | Moontae Hwang |
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2nd author | Jongkyoung Park Eoksu Sim Jinwoo Park |
presenter | |
info | This conference paper has been presented by Jongkyoung Park on the 대한산업공학회/한국경영과학회 춘계공동학술대회. The conference has been held in Chungjoo, Korea, 2005/5/13 ~ 2005/5/14 . Additional information about the conference(conference paper) is '충북대학교'. |
year | 2005 |
category | DC |
start / end date | |
city / nation | |
학회 | 공동학회春 |
keywords | workflow, activity based costing, business process |
abstract | Workflow is a collection of tasks organized to accomplish some business processes. It also defines the order of task invocation or conditions under which task must be invoked, task synchronization, and information flow. And activity based costing(ABC) provides accurate cost information for decision making. In ABC systems, costs must be separable into cost pools each of which corresponding to a single cost driver. These two systems are closely related to each other. But recent research deals with workflows and ABC systems separately. Thus, this research proposes an extended workflow model which is expressed cost information using activity based costing. |
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