The integration of activity based costing and enterprise modeling for reengineering purposes

Tatsiopoulos, IP; Panayiotou, N

dc.contributor.author	Tatsiopoulos, IP	en
dc.contributor.author	Panayiotou, N	en
dc.date.accessioned	2014-03-01T01:15:55Z
dc.date.available	2014-03-01T01:15:55Z
dc.date.issued	2000	en
dc.identifier.issn	0925-5273	en
dc.identifier.uri	https://dspace.lib.ntua.gr/xmlui/handle/123456789/13826
dc.subject	reengineering	en
dc.subject	benchmarking	en
dc.subject	activity based costing	en
dc.subject	enterprise modeling	en
dc.subject.classification	Engineering, Industrial	en
dc.subject.classification	Engineering, Manufacturing	en
dc.subject.classification	Operations Research & Management Science	en
dc.title	The integration of activity based costing and enterprise modeling for reengineering purposes	en
heal.type	journalArticle	en
heal.identifier.primary	10.1016/S0925-5273(99)00080-8	en
heal.identifier.secondary	http://dx.doi.org/10.1016/S0925-5273(99)00080-8	en
heal.language	English	en
heal.publicationDate	2000	en
heal.abstract	This paper describes an approach to integrate the Activity Based Costing (ABC) technique within the framework of GRAI Integrated Methodology (GIM) in order to assist business process reengineering justification and evaluation. The first step of integration is to have ABC adopt cost pools and lists of activities derived from GIM process modeling. Further on ABC is involved in two stages of the methodology: (a) ABC adds to the ECOGRAI method of performance modeling by supporting the determination of the right performance indicators that are responsible for business process costs. (b) ABC is a sound approach to translate operational performance indicators not found in accounting ledgers into financial terms and the company's profit bottom line. The approach has been developed during the Esprit research project REALMS and implementation results from two industrial partners are presented. (C) 2000 Elsevier Science B.V. All rights reserved.	en
heal.publisher	ELSEVIER SCIENCE BV	en
heal.journalName	INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS	en
dc.identifier.doi	10.1016/S0925-5273(99)00080-8	en
dc.identifier.isi	ISI:000087613500004	en
dc.identifier.volume	66	en
dc.identifier.issue	1	en
dc.identifier.spage	33	en
dc.identifier.epage	44	en