A Holistic Business Performance Measurement Framework

Sezenias, E.; Farmakis, Alexandros; Karagiannis, Giorgos; Diagkou, Evaggelia; Glykas, Michael

doi:10.1007/978-3-642-28409-0_3

Cited by 4 publications

(3 citation statements)

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“…It uses the cost of these activities as a basis for allocating costs to other items -cost carriers, such as products or services." While for Sezenias et al, (2013), the activity-based costing system is defined as the method that allocates all direct and indirect costs per activity and allocates the costs of activity to the products, with the help of the relevant cost guide (Sezenias et al, 2013).…”

Section: Activity Based Costing -Abcmentioning

confidence: 99%

Process Mining Human Resources Cost Calculations In Time Driven Activity Based Costing

Eleni¹

2022

The European Proceedings of Social and Behavioural Sciences

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The issue of allocating human resources costs in a realistic manner to products, processes, activities and individual employees has been an issue of research and practice in the field of accounting during the last two decades. The major problem is that the cost of calculating human resources costs has proven to be very high in the vast majority of cases. Also, in the vast majority of approaches the validity of the calculation of time allocated to resource usage has been questioned putting costing estimations in doubt. Approaches like activity based costing have been enhanced by incorporating the element of Time and led to the creation of the so called Time Driven activity based costing approaches. However, even these approaches are depended on the calculations of unit costs of time usage per resource and in the majority of cases have also been questioned if unit costs have been calculated correctly and also if the time allocated to individual employees per activity are realistic. Our research presented in this paper proposes the use of a process mining approach for human resource cost estimations based on data-records captured in event logs that enhances existing Time Driven activity based costing approaches.

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Section: Activity Based Costing -Abcmentioning

confidence: 99%

Process Mining Human Resources Cost Calculations In Time Driven Activity Based Costing

Eleni¹

2022

The European Proceedings of Social and Behavioural Sciences

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“…Hence, it is very important that BPR processes are well-accompanied with adequate performance measurement methodologies. In this regard, it is worth noting the software tool ADJUST that enables to monitor and assess real time process performance in a much more holistic manner Sezenias et al, 2013;Plakoutsi et al, 2013). The recent advances to Business Process Re-engineering with special focus on Information Technology (IT), workflow, process modeling and HR tools were also found well analyzed in literature (Glykas ed., 2013).…”

Section: Business Process Reengineering (Bpr)mentioning

confidence: 99%

Quality and Process Management Systems in the UAE Maritime Industry

Glykas

George²

2017

International Journal of Productivity Management and Assessment Technologies

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The growing maritime industries in the global economy signify the need for applying the science of quality management systems to study the interdisciplinary nature of products and services offered by this sector. In particular, considering the strategic location and liberal trade policies, the maritime sector in the United Arab Emirates (UAE) is considered a critical player and key enabler of international trade. To further strengthen and enhance the role of UAE's maritime sector in supporting the global maritime industry, it is highly desirable to identify the contributing factors that influence business processes and service efficiency and empirically verify the findings. This study builds on the significance of Quality Management Systems in Marine Industry with special focus on the UAE's maritime sector.

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“…With the ever increasing pace in market conditions only organizations that can evolve and adapt fast to new conditions can survive and prosper. The need for proper design, implementation and utilization of Performance Measurement Systems, is greater than ever for organizations to respond to this challenge (Eccles & Roeser, 2011).The core of performance measurement systems, is the set of measures selected (Ampantzi et al, 2013;Chytas & Glykas, 2011;Glykas et al, 1993a;Glykas et al, 1993b;Glykas et al, 1993c;Glykas et al 1993d;Glykas & Valiris 1992;Pappa et al, 2013;Plakoutsi et al 2013;Sezenias et al, 2013;Valiris et al, 2005;Valiris & Glykas, 2004;Valiris & Glykas, 2000;Valiris & Glykas, 1999a;Valiris & Glykas, 1999b;Valiris & Glykas 1998;Wilhelmij et al 1993a;Wilhelmij et al, 1993b;Xirogiannis & Glykas, 2007). Of equal importance are the relationships that exist among measures and in particular the cause and effect relationships among them ought to be properly specified (De Waal, 2003;Glykas, 2013b;Glykas, 2013c;Glykas, 2013d;Glykas, 2013a;Glykas, 2012;Glykas & Chytas, 2004c;Glykas & Chytas, 2004d).…”

Section: Introduction: Performance Measurement and The Balanced Score...mentioning

confidence: 99%

Fuzzy Cognitive Strategic Map Hierarchies In Performance Measurement, Modeling And Reorganization

Ioulia¹

2022

The European Proceedings of Social and Behavioural Sciences

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The paper focuses on the use of Fuzzy Cognitive Mapping (FCM) in the Balanced Scorecard (BSC) performance measurement framework. We present a state of the art in the areas of performance measurement and BSC. We highlight the limitations of BSC frameworks and the drawbacks identified in strategic maps. We then present the FCM algorithm and its use in decision making as a solution to identified limitations and drawbacks. We elaborate on an FCM methodology and a supporting FCM software application called FCM Modeler for the development of FCM hierarchies. The methodology and the tool are used for the application of BSC in Operations Management (OM). The aim is to facilitate the OM decision making process by utilizing and exploiting the predictive modeling and analysis capabilities of FCMs. We present the design and simulation capabilities of the FCM Modeler tool and the analysis reports that can be produced in an OM Enterprise Resource Planning (ERP) case study.

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A Holistic Business Performance Measurement Framework

Cited by 4 publications

References 0 publications

Process Mining Human Resources Cost Calculations In Time Driven Activity Based Costing

Process Mining Human Resources Cost Calculations In Time Driven Activity Based Costing

Quality and Process Management Systems in the UAE Maritime Industry

Fuzzy Cognitive Strategic Map Hierarchies In Performance Measurement, Modeling And Reorganization

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