Impact of digitization with process mining and the blockchain on Timed riven Activity-based Costing

Autor(en): Teuteberg, Frank 
Toennissen, Stefan
Stichwörter: Business; Business & Economics; Management
Erscheinungsdatum: 2020
Herausgeber: VERLAG NEUE WIRTSCHAFTS-BRIEFE
Journal: BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS
Volumen: 72
Ausgabe: 1
Zusammenfassung: 
One recent trend has been the digitization of business processes in companies, along with the massive generation of data. At the same time, the degree of vertical integration is reduced with a shift in value added to the efficiency of the processes and an increase in the indirect output ranges. The ensuing overheads can no longer be purposefully mapped using traditional cost accounting methods. A suitable solution is time-driven activity-based costing (TD ABC), which is currently used very little in companies. The aim of the article is to use a literature review and expert interviews to record the problems of the TD ABC and to solve them using blockchain technology as well as process mining. The result is a concept that extracts the process knowledge from the existing data and makes it usable for the TD ABC.
ISSN: 03405370

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