Activity Based Costing and Process Simulations

Abstract

The article is focused on the usage of Activity Based Costing (ABC) and process modelling, Business Process Model and Notation (BPMN) to be precise for simulation modelling. This connection is applied to the predictive simulation of costs of Alzheimer's Disease (AD). The aim of the article is to describe the application of these two methods in a new problem domain and in doing so possibly outlay a new way of use. The article builds on the already existing applications of the combination of ABC and BPMN on specific processes and elaborates it in a more abstract process which operates with a high rate of coincidence.

Specialization of Business Process Model and Notation Applications in Medicine—A Review

“…Indirect: Legal [109,130];Administrative [106,115,127];Financial = Cost and Care costs [51,59,67,74,81,83,86,99,114,121,123,128,140,145,156];Regulatory [130,138]. …”

“…Reason for care:Alzheimer’s Disease (AD) [59,81,123];Arbovirus infection [102];Cancer [63,69,71,72,73,74,83,105,106];Contraceptive [64];Diabetes Mellitus [83,88];Elderly [61]Chronic Obstructive Pulmonary Disease [86,111];Kidney disease [55];Occupational diseases [121];West Nile Virus [102]. …”

Specialization of Business Process Model and Notation Applications in Medicine—A Review

“…Indirect: Legal [109,130];Administrative [106,115,127];Financial = Cost and Care costs [51,59,67,74,81,83,86,99,114,121,123,128,140,145,156];Regulatory [130,138]. …”

“…Reason for care:Alzheimer’s Disease (AD) [59,81,123];Arbovirus infection [102];Cancer [63,69,71,72,73,74,83,105,106];Contraceptive [64];Diabetes Mellitus [83,88];Elderly [61]Chronic Obstructive Pulmonary Disease [86,111];Kidney disease [55];Occupational diseases [121];West Nile Virus [102]. …”

Using a Process Approach to Pandemic Planning: A Case Study

“…Cimler and others [4] analyzed suitable simulation models for population prediction, and finally, Cimler et al [79] predicted Alzheimer's disease treatment and care costs in European countries using a simulation model. Simultaneously, Kopecky and Tomášková [80] linked costs and process approach, and Tomášková, Kopecký, and Marešová [81] compiled the Alzheimer's disease process cost management model.…”

The Business Process Model and Notation Used for the Representation of Alzheimer’s Disease Patients Care Process

“…[43][44][45][46]. The use of modeling techniques to calculate the cost of treatment for AD is relatively unique, we can mention for example, the works [7][8][9][47][48][49] .…”

“…There are cost values for some activities and some items in the healing and nursing process, but there is no overall view or simulation environment. Therefore, our group developed a simulation model using BPMN and linked it to activity-based costing (ABC) in a simulation model [8,9]. However, the preparation of this model demonstrated how few scientific papers are devoted to the description and modeling of treatment and care for Alzheimer's patients.…”

Specialization of Business Process Model and Notation Applications in Medicine—A Review

“…Indirect: Legal [109,130];Administrative [106,115,127];Financial = Cost and Care costs [51,59,67,74,81,83,86,99,114,121,123,128,140,145,156];Regulatory [130,138]. …”

“…Reason for care:Alzheimer’s Disease (AD) [59,81,123];Arbovirus infection [102];Cancer [63,69,71,72,73,74,83,105,106];Contraceptive [64];Diabetes Mellitus [83,88];Elderly [61]Chronic Obstructive Pulmonary Disease [86,111];Kidney disease [55];Occupational diseases [121];West Nile Virus [102]. …”

Using a Process Approach to Pandemic Planning: A Case Study

“…Cimler and others [4] analyzed suitable simulation models for population prediction, and finally, Cimler et al [79] predicted Alzheimer's disease treatment and care costs in European countries using a simulation model. Simultaneously, Kopecky and Tomášková [80] linked costs and process approach, and Tomášková, Kopecký, and Marešová [81] compiled the Alzheimer's disease process cost management model.…”

The Business Process Model and Notation Used for the Representation of Alzheimer’s Disease Patients Care Process

“…[43][44][45][46]. The use of modeling techniques to calculate the cost of treatment for AD is relatively unique, we can mention for example, the works [7][8][9][47][48][49] .…”

“…There are cost values for some activities and some items in the healing and nursing process, but there is no overall view or simulation environment. Therefore, our group developed a simulation model using BPMN and linked it to activity-based costing (ABC) in a simulation model [8,9]. However, the preparation of this model demonstrated how few scientific papers are devoted to the description and modeling of treatment and care for Alzheimer's patients.…”

Specialization of Business Process Model and Notation Applications in Medicine—A Review

“…Indirect: Legal [109,130];Administrative [106,115,127];Financial = Cost and Care costs [51,59,67,74,81,83,86,99,114,121,123,128,140,145,156];Regulatory [130,138]. …”

“…Reason for care:Alzheimer’s Disease (AD) [59,81,123];Arbovirus infection [102];Cancer [63,69,71,72,73,74,83,105,106];Contraceptive [64];Diabetes Mellitus [83,88];Elderly [61]Chronic Obstructive Pulmonary Disease [86,111];Kidney disease [55];Occupational diseases [121];West Nile Virus [102]. …”

Using a Process Approach to Pandemic Planning: A Case Study

“…Cimler and others [4] analyzed suitable simulation models for population prediction, and finally, Cimler et al [79] predicted Alzheimer's disease treatment and care costs in European countries using a simulation model. Simultaneously, Kopecky and Tomášková [80] linked costs and process approach, and Tomášková, Kopecký, and Marešová [81] compiled the Alzheimer's disease process cost management model.…”

The Business Process Model and Notation Used for the Representation of Alzheimer’s Disease Patients Care Process

“…[43][44][45][46]. The use of modeling techniques to calculate the cost of treatment for AD is relatively unique, we can mention for example, the works [7][8][9][47][48][49] .…”

“…There are cost values for some activities and some items in the healing and nursing process, but there is no overall view or simulation environment. Therefore, our group developed a simulation model using BPMN and linked it to activity-based costing (ABC) in a simulation model [8,9]. However, the preparation of this model demonstrated how few scientific papers are devoted to the description and modeling of treatment and care for Alzheimer's patients.…”