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AI do škol
(2024) Zizienová, Marta; UKN
Utilization of time-driven activity-based costing and process simulation in cost management of organization
(2024-04-10) Halaska, Michal; Sperka, Roman
The deployment of information and communication technologies in organizations is on the rise. Many organizations consider the application of technologies to be a crucial key to improve their processes. However, traditional costing systems are not suitable for cost estimation of business processes due to the use of volume-based cost drivers, which are often not adequate for the structure of today’s organizations. In this research, we present an overview of how the TDABC (time-driven activity-based costing) model can be combined with process mining and business process simulation for cost estimation of such processes. The objective of this paper is to use the cost dimension as a major attribute for the potential implementation of robotic process automation (RPA) in companies. However, information and communication technologies could be considered in general. We demonstrate our approach in a case study that takes advantage of a real-life event log containing transactional data representing the loan application process in an insurance company. The event log is analyzed and processed using process mining techniques. Based on the preprocessing, a simulation model representing the original loan application process is designed. The designed simulation model is then used for simulation of partial and full implementation of RPA through separate scenarios. Then, we add the cost dimension to the simulation by enriching the event log with cost data based on a formalized cost model. We show that even though partial implementation of RPA might not deliver significant increase in efficiency in the process, it might still represent significant cost savings.
Navigating the Industry 4.0 frontier: Unveiling perceived risk and cost moderators in technology adoption
(2024-04-10) Jum’a, Luay; Alkhodary, Dina
The advent of Industry 4.0 (I4.0) brought about significant transformations within the realm of business management. Industries are increasingly adopting innovative practices and implementing smart supply chain operations through the adoption of I4.0 technologies. Therefore, this study aims to investigate the factors that influence the adoption of I4.0 in supply chain operations. To accomplish this, an extended unified theory of acceptance and use of technology (UTAUT) model was applied, with perceived risk and cost acting as moderators in the context of the manufacturing sector. The study used a quantitative research methodology, with a sample size of 276 participants who held managerial positions at various levels within the sector. The data were obtained through the use of a structured questionnaire employing a judgmental sampling technique. The findings of the study revealed that both social influence and facilitating conditions had a significant impact on the adoption of I4.0. However, the relationship between social influence and I4.0 adoption was only moderated by perceived risk and cost. The aforementioned findings indicate that it is imperative that firms give precedence to the establishment of a conducive environment and culture that nurture innovation and promote the assimilation of cutting-edge technologies. Furthermore, it is essential for individuals to prioritize the establishment of strong networks and collaborations in order to effectively leverage the advantages offered by the I4.0. The implications of this study offer valuable insights for policymakers, practitioners, and researchers in the field of I4.0 and technology adoption. These insights pertain to the significant factors that influence the decision to adopt I4.0 and the anticipated applications of I4.0 within the supply chain.