활동기준원가를 고려한 확장 워크플로우 모델

Extended Workflow Model considering Activity Based Costing

Workflow is a collection of tasks organized to accomplish some business processes. It also defines the order of task invocation or conditions under which task must be invoked, task synchronization, and information flow. And activity based costing(ABC) provides accurate cost information for decision making. In ABC systems, costs must be separable into cost pools each of which corresponding to a single cost driver. These two systems are closely related to each other. But recent research deals with workflows and ABC systems separately. Thus, this research proposes an extended workflow model which is expressed cost information using activity based costing.