Cost Allocation for Business Process Simulation Models

Author:

Barber K D1,Dewhurst F2,Pritchard M C3

Affiliation:

1. Bradford University School of Management, Bradford, UK

2. Decision Sciences and Operations Management, The University of Manchester, Manchester, UK

3. Singapore Institute of Manufacturing Technology, Singapore

Abstract

This paper considers how object costing can be incorporated into business process simulation models for decision support. Conventional and activity-based costing (ABC) methods are assessed in order to determine their suitability for business process simulation and decision support. An extension of ABC is proposed, in which costs are divided between resources rather than activities, and cost allocation rates are refreshed after each event so that emergent changes are taken into account. An application built into a simulation model of a UK SME is presented and illustrated through the evaluation of downsizing a sales department.

Publisher

SAGE Publications

Subject

Industrial and Manufacturing Engineering,Mechanical Engineering

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