Extended Workflow Model considering Activity Based Costing

활동기준원가를 고려한 확장 워크플로우 모델

  • 황문태 (삼성전자 정보통신총괄) ;
  • 박종경 (서울대학교 산업공학과) ;
  • 심억수 (삼성전자 메카트로닉스 연구소) ;
  • 박진우 (서울대학교 산업공학과)
  • Published : 2005.05.13

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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