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2021 | OriginalPaper | Chapter

Process Cost Calculation Using Process Data Mining

Authors : A. Menges, C. Dölle, M. Riesener, G. Schuh

Published in: Production at the leading edge of technology

Publisher: Springer Berlin Heidelberg

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Abstract

In times of competitive market environments, offering customized products becomes a crucial success factor for manufacturing companies. High variance in the product portfolio leads to expanding costs along the value chain. These costs are not allocated cause-related, which results in cross-subsidization and competitive disadvantage. Process-oriented approaches proved high potential to improve cost allocation. The determination effort often is uneconomically high and results are arbitrarily imprecise. That might result in wrong decisions according the product portfolio and production system. The increasing execution of activities in information systems allows reductions in costs and time as well as increasing quality in process-oriented cost accounting. The aim of this paper is to develop a methodology that uses event data gathered in information systems to determine variant-specific process costs using Process Data Mining.

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Title: Process Cost Calculation Using Process Data Mining
Authors: A. Menges
C. Dölle
M. Riesener
G. Schuh
Publisher: Springer Berlin Heidelberg
Book: Production at the leading edge of technology
Print ISBN: 978-3-662-62137-0

Electronic ISBN: 978-3-662-62138-7

Copyright Year: 2021
DOI: https://doi.org/10.1007/978-3-662-62138-7_58

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