An implementation of Bayes’ theorem based cost-informed process mining
碩士 === 國立成功大學 === 會計學系 === 103 === In order to improve business process and decrease cost, enterprise keeps exploring effective way of achieving targets. Providing analytic view of enterprise internal system process through collecting precise detailed cost and process mining in management accounting...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/24888164941382560576 |
| Summary: | 碩士 === 國立成功大學 === 會計學系 === 103 === In order to improve business process and decrease cost, enterprise keeps exploring effective way of achieving targets. Providing analytic view of enterprise internal system process through collecting precise detailed cost and process mining in management accounting (Time-Driven Activity-Based Costing) makes enterprise flexibly react to face fast-changing competitive environment. This research implements a system which combines process mining and management accounting. Therefore, enterprise can use this system to accurately and quickly calculate cost of operating procedures, thereby contributing to bring process costs under control.
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