표준원가회계방식을 적용한 워크플로우 인스턴스의 비용 평가 모형

A Cost Evaluation Model for Workflow Instances based on Standard Cost Accounting

  • 발행 : 2008.10.31

초록

This study tries to apply standard cost accounting model to evaluate the cost of workflow instances. Previous studies mainly focus on matching workflow activities into the elements of Activity based costing in order to assign cost drivers, but rarely examine how to evaluate their instance cost. In this study, we estimate unrealized standard cost from workflow model, and realized cost from accomplished instances. On running, workflow engine cumulates cost of finished activities and it enables to monitor the difference between the target cost and the actual cost dynamically at each step of workflow processes. We implemented a prototype which shows that the proposed work can evaluate effectively the cost of various workflow patterns.

키워드