... to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives...

...Lorella Cannavacciuolo; Maddalena Illario; Adelaide Ippolito; Cristina Ponsiglione Purpose – The purpose of this paper is to set out a methodological framework to investigate how the integration of an activity-based costing (ABC) logic into the pre-existent accounting system supports healthcare...

... © Emerald Group Publishing Limited 2014 Accounting Process performance Activity-based costing Event-driven BPM Process analysis Process simulation Resource event agent Process accounting model Process mining Process audit Many researchers have described the expectations...

...) and activity‐based‐costing (ABC) are approaches used for manipulating various product information. Various operational rules on objects are also used to reduce the information iterations required for the product definition, resulting in the shortening of product development time. Every product is made up...