Activity-based costing for S-BPM

Abstract

Process controlling is a major issue in today's performance manage ment efforts of enterprises. Activity-Based Costing (ABC) offers a conceptual framework to integrate cost-related indicators into process controlling. Workflow engines store a lot of quantity- and time-related data incurring when process instances are executed. Enriching those by cost data can deliver valuable management information in the sense of ABC. This contribution shows how the Subject-oriented Business Process Management (S-BPM) approach and related software can support establishing Activity-Based Costing. © 2013 Springer-Verlag.