A cost ontology for enterprise modelling
نویسندگان
چکیده
There is an urgent need to formalize Activity-Based Costing (ABC) for purposes of implementation and usage in enterprises so that enterprises have access to the critical element of global success, viz., strategic management accounting. To make this possible, the authors present a core cost ontology and micro-theory of costing for enterprise modelling that spans the knowledge representation of activity, status of activity, time, causality, and resources. This ensures that ABC may be generically deployed in any enterprise to achieve effective activitybased cost management irrespective of the enterprise belonging to the manufacturing or service sectors. Area: Cost Ontology, Activity-Based Costing (ABC), Strategic Cost Management, Enterprise Modelling, Business Process Reengineering, Enterprise Integration Framework.
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