... 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...

... that draw on direct costing or oversimplified and misconstrued activity-based costing approaches. Economic implications of individual process states are not accounted for. PAIS create and capture vast amounts of business events, which are stored in event logs, transaction logs, data bases...

.... Product development Mass customization Activity‐based costing Quality function deployment Nowadays, global competition has put significant pressure on manufacturers to shorten the product development time cycle with more varieties of product ranges to cope with the ever‐changing requirements...