Business Process Management Analysis with Cost Information in Public Organizations: A Case Study at an Academic Library
Abstract
:1. Introduction
2. Theoretical Background
2.1. Business Process Management
2.2. BPM and BPMS
2.3. BPM in the Public Sector
2.4. Activity-Based Costing and Time-Driven Activity-Based Costing
2.5. The Use of TDABC in Academic Libraries
3. Methodology
4. Results
5. Discussion and Conclusions
Author Contributions
Funding
Institutional Review Board Statement
Informed Consent Statement
Data Availability Statement
Conflicts of Interest
References
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Feature | ABC Method | TDABC Method |
---|---|---|
Cost allocation | In two stages | In one stage |
Estimation of drivers | Subjective | Objective |
Action for an additional activity | Survey | Estimation of the unit time of the new activity |
Method cost | Expensive | Easy to create and maintain |
System building | Per season or per year | Per event |
System update | Expensive | Flexible |
Information | Less precise | Precise |
Transparency | Good | Very good |
Overestimation of costs | Yes, possible overestimation of unit cost and sale price | No |
Differentiation of service level | No | Yes |
Oversimplification of activities | Yes | No |
Capacity planning | Neglects unused capacity | May perform further capacity analysis |
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Kissa, B.; Gounopoulos, E.; Kamariotou, M.; Kitsios, F. Business Process Management Analysis with Cost Information in Public Organizations: A Case Study at an Academic Library. Modelling 2023, 4, 251-263. https://doi.org/10.3390/modelling4020014
Kissa B, Gounopoulos E, Kamariotou M, Kitsios F. Business Process Management Analysis with Cost Information in Public Organizations: A Case Study at an Academic Library. Modelling. 2023; 4(2):251-263. https://doi.org/10.3390/modelling4020014
Chicago/Turabian StyleKissa, Barbara, Elias Gounopoulos, Maria Kamariotou, and Fotis Kitsios. 2023. "Business Process Management Analysis with Cost Information in Public Organizations: A Case Study at an Academic Library" Modelling 4, no. 2: 251-263. https://doi.org/10.3390/modelling4020014
APA StyleKissa, B., Gounopoulos, E., Kamariotou, M., & Kitsios, F. (2023). Business Process Management Analysis with Cost Information in Public Organizations: A Case Study at an Academic Library. Modelling, 4(2), 251-263. https://doi.org/10.3390/modelling4020014