학술논문

A Cost-Object Model for Activity Based Costing Simulation of Business Processes
Document Type
Conference
Source
2014 European Modelling Symposium Modelling Symposium (EMS), 2014 European. :221-226 Oct, 2014
Subject
Aerospace
Bioengineering
Communication, Networking and Broadcast Technologies
Components, Circuits, Devices and Systems
Computing and Processing
Engineered Materials, Dielectrics and Plasmas
Engineering Profession
Fields, Waves and Electromagnetics
General Topics for Engineers
Geoscience
Nuclear Engineering
Photonics and Electrooptics
Power, Energy and Industry Applications
Robotics and Control Systems
Signal Processing and Analysis
Transportation
Context modeling
Business
Petri nets
Context
Analytical models
Unified modeling language
Logic gates
Business process simulation
Activity Based Costing
BPMN
Colored Petri Nets
Language
Abstract
The achievement of business goals is heavily affected by the capability of enterprises to design, enforce and govern business processes. The dynamism of the market requires business goals to be constantly tuned, thus obliging the enterprise to continuously re-design processes. The cost for process re-engineering may be not negligible, if we consider that it may require several refinement steps and that tuning processes on-the-job may impair regular business activities. To this end, there is a growing interest towards tools that simulate the processes' performance before they get actually enforced. In this paper we propose a novel business process simulator which makes use of a cost-object resource model to allow for Activity Based Costing (ABC) analysis of the simulation results. The simulator works with business processes modelled in the Business Process Model and Notation (BPMN) and exploits the rigor of the Colored Petri Nets' (CPNets) formalism. A case study test has been conducted on a prototype implementation and related results are presented.