Costing as a Service

André Machado, Carlos Mendes, Miguel Mira da Silva, João Almeida

2015

Abstract

Cost awareness and cost efficiency have always been major concerns to organizations from all industries but in the last few years its importance grew due to the global economic and financial crisis. Considering their small size and market exposure, Small and Medium Enterprises (SMEs) need cost awareness and efficiency more than ever. However, efficient and accurate costing methodologies are out of reach for most SMEs. In this research we propose that costing should be offered as a service to reduce the cost of cost analysis. Our research proposal is a cloud-based costing system that offers costing as a service using Time-Driven Activity Based Costing (TDABC) methodology and the concept of Business Process Costing Templates. When combined, they reduce the cost of cost analysis, especially for SMEs. We used the Design Science Research Methodology (DSRM) to conduct our research. This proposal was demonstrated in three Portuguese organizations and evaluated with feedback gathered from interviews and results from the system instantiation in all organizations.

Paper Citation

in Harvard Style

Machado A., Mendes C., Mira da Silva M. and Almeida J. (2015). Costing as a Service . In Proceedings of the 17th International Conference on Enterprise Information Systems - Volume 3: ICEIS, ISBN 978-989-758-098-7, pages 173-181. DOI: 10.5220/0005373401730181

in Bibtex Style

@conference{iceis15,
author={André Machado and Carlos Mendes and Miguel Mira da Silva and João Almeida},
title={Costing as a Service},
booktitle={Proceedings of the 17th International Conference on Enterprise Information Systems - Volume 3: ICEIS,},
year={2015},
pages={173-181},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0005373401730181},
isbn={978-989-758-098-7},
}

in EndNote Style

TY - CONF
JO - Proceedings of the 17th International Conference on Enterprise Information Systems - Volume 3: ICEIS,
TI - Costing as a Service
SN - 978-989-758-098-7
AU - Machado A.
AU - Mendes C.
AU - Mira da Silva M.
AU - Almeida J.
PY - 2015
SP - 173
EP - 181
DO - 10.5220/0005373401730181