[1] Zhou Xiaojun, Cao Jian,. Research on workflow meta modelsupporting activity based costing [J]. Journal of Southeast University (English Edition), 2003, 19 (4): 324-330. [doi:10.3969/j.issn.1003-7985.2003.04.005]

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Research on workflow meta modelsupporting activity based costing()

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Journal of Southeast University (English Edition)[ISSN:1003-7985/CN:32-1325/N]

Volumn:

19

Issue:

2003 4

Page:

324-330

Research Field:

Computer Science and Engineering

Publishing date:

2003-12-30

Info

Title:

Research on workflow meta modelsupporting activity based costing

Author(s):

Zhou Xiaojun;  Cao Jian

Computer Integration Technology Laboratory, Shanghai Jiaotong University, Shanghai 200030, China

Keywords:

activity based costing;  workflow;  meta model;  object constraint language;  enterprise model

PACS:

TP391.9

DOI:

10.3969/j.issn.1003-7985.2003.04.005

Abstract:

Activity based costing(ABC)is a method which can solve many limitations of the traditional cost systems in manufacturing management. In this paper, we investigate how to integrate ABC with workflow technology, and build a workflow meta model supporting ABC. Firstly, the concept and concept model of activity based costing(ABC)are introduced. Next, the meta model of P_-PROCE(Process, Product, Resource, Organization, and Cost & Evaluation)is presented. Then the cost meta model is defined by adding ABC to P_-PROCE model. Object constraint language(OCL)is used to express meta model and constraints. Finally, we show an enterprise modeling and simulation tool based on the workflow meta model. We can systematically construct an enterprise model and easily and efficiently conduct simulation. Moreover it enables us to analyze and evaluate business processes and its costs.

References:

[1] Tatsiopoulos I P, Panayiotou N. The integration of activity based costing and enterprise modeling for reengineering purposes [J]. International Journal of Production Economics, 2000, 66(1):33-44.
[2] Gert Zulch, Bernd Brinkmeier. Simulation of activity costs for the reengineering of production systems [J]. International Journal of Production Economics, 1998, 56, 57(9):711-722.
[3] Spedding T A, Sun G Q. Application of discrete event simulation to the activity based costing of manufacturing systems [J]. International Journal of Production Economics, 1999, 58(1):289-301.
[4] Cooper R, Kaplan R S. Measure costs right: make the right decisions [J]. Harvard Business Review, 1998, 2(3): 97-98.
[5] Tzvi Raz, Dan Elnathan. Activity based costing for projects [J]. International Journal of Project Management, 1999, 17(1): 61-67.
[6] Fu Qian. Research on workflow simulation for software process improvement [D]. Shanghai: Department of Computer Science and Engineering, Shanghai Jiaotong University, 2002.(in Chinese)
[7] Richters M, Gogolla M. On formalizing the UML object constraint language OCL [A]. In: Ling T W, Ram S, Lee M L, eds. Proc of 17th Int Conf Conceptual Modeling[C]. Berlin: Springer, 1998. 1507-1516.

Memo

Memo:

Biographies: Zhou Xiaojun(1975—), male, graduate; Cao Jian(corresponding author), male, associate professor, cao-jian@cs.sjtu.edu.cn.

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