Evaluation of business processes using probability-driven activity-based costing

Mark Thomas Stelling, Rajkumar Roy, Ashutosh Tiwari and Basim Majeed

The Service Industries Journal, 2008, vol. 30, issue 13, 2239-2260

Abstract: The design of business processes often ignores detailed consideration of service cost. With competitive market pressure, this has become a key factor for the service sector. The ideas discussed in this paper are a result of research into automating the re-engineering of business processes. This paper presents a methodology for estimating the cost of a process, crucial to the evaluation of the process, using a novel variation of activity-based cost estimation. The majority of the research in this project has concentrated on the service sector and these types of processes are used as examples.

Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:taf:servic:v:30:y:2008:i:13:p:2239-2260

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DOI: 10.1080/02642060802706972

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