Using time-driven activity-based costing to manage digital forensic readiness in large organisations

Reddy, Kamil; Venter, Hein S.; Olivier, Martin S.

doi:10.1007/s10796-011-9333-x

Cited by 17 publications

(19 citation statements)

References 34 publications

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“…The cost of the capacity supplied refers to the resources used to perform the activity (Reddy et al, 2012). On the other hand, the denominator of the fraction is an estimate of the time that workers actually spend doing their work activities with the resources available in a particular cost centre (Stout and Propri, 2011;Kee, 2012;Tanis and Ozypici, 2012;Campanale et al, 2014).…”

Section: From Abc Pitfalls To Tdabcmentioning

confidence: 99%

“…On the other hand, the denominator of the fraction is an estimate of the time that workers actually spend doing their work activities with the resources available in a particular cost centre (Stout and Propri, 2011;Kee, 2012;Tanis and Ozypici, 2012;Campanale et al, 2014). This means that it is not the theoretical amount of time available for a given activity, but the actual amount of time dedicated to doing it (Dalci et al, 2010;Reddy et al, 2012).…”

Section: From Abc Pitfalls To Tdabcmentioning

confidence: 99%

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Time-driven activity-based costing

Barros

Ferreira

2017

QRAM

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Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector. Findings The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors. Research limitations/implications The designed model is compared to other models presented in the literature. Practical implications This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations. Originality/value As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.

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Section: From Abc Pitfalls To Tdabcmentioning

confidence: 99%

Section: From Abc Pitfalls To Tdabcmentioning

confidence: 99%

Time-driven activity-based costing

Barros

Ferreira

2017

QRAM

View full text Add to dashboard Cite

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“…Reddy et al . () utilize time‐driven ABC to help manage IT security, an important and specific IT problem that is not widely affected by business process management. None of these studies address change management directly.…”

Section: Combining Business Activity Modeling and Activity‐based Costingmentioning

confidence: 99%

“…Roztocki and Weistroffer (2004) discuss how ABC might be applied to make decisions about IT investment; however, the discussion is theoretical and is not supported by actual data. Reddy et al (2012) utilize time-driven ABC to help manage IT security, an important and specific IT problem that is not widely affected by business process management. None of these studies address change management directly.…”

Section: Combining Business Activity Modeling and Activity-based Costingmentioning

confidence: 99%

Capturing Process Knowledge and Measuring Systems' Cost Savings Through Business Activity Modeling and Activity‐Based Costing

Orwig

Pendley

Baker³

et al. 2015

Knowl Process Manag

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The motivation for business change is to either improve the quality of products or services or decrease the costs of current operations that create those products or services. Because implementation of an information system causes business change, that implementation should demonstrate some explicit value in improvement of quality or decreased costs (or both). Quantifying the value provides justification for information systems implementation. Through a case study of four real‐world examples, this paper shows how time‐based activity costing determines costs associated with a set of business activities prior to a business change and then again after the implemented system. Four separate municipal organizations' business activity models were built prior to implementation of web‐based electronic payment systems and then after the implementation. Activity‐based costing analysis demonstrated benefits of reduced costs in a range from 15% to 28% in three cases. However, costs actually increased by 7% in a fourth case. In this fourth case, quality improvements were difficult to quantify, but workers felt that the increased costs were worth the changes in business activities. Copyright © 2015 John Wiley & Sons, Ltd.

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“…A DFRMS should therefore assist staff in determining the cost of DFR measures so that these costs can be weighed against potential losses. Cost is not discussed in any further detail in this paper since, at the time of writing, we have proposed a novel approach to cost and DFR that forms the basis of Reddy et al (2011).…”

Section: Costmentioning

confidence: 99%

The architecture of a digital forensic readiness management system

Reddy¹,

Venter²

2013

Computers & Security

Self Cite

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A coordinated approach to digital forensic readiness (DFR) in a large organisation requires the management and monitoring of a wide variety of resources, both human and technical. The resources involved in DFR in large organisations typically include staff from multiple departments and business units, as well as network infrastructure and computing platforms. The state of DFR within large organisations may therefore be adversely affected if the myriad human and technical resources involved are not managed in an optimal manner. This paper contributes to DFR by proposing the novel concept of a digital forensic readiness management system (DFRMS). The purpose of a DFRMS is to assist large organisations in achieving an optimal level of management for DFR. In addition to this, we offer an architecture for a DFRMS. This architecture is based on requirements for DFR that we ascertained from an exhaustive review of the DFR literature. We describe the architecture in detail and show that it meets the requirements set out in the DFR literature. The merits and disadvantages of the architecture are also discussed. Finally, we describe and explain an early prototype of a DFRMS.

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Using time-driven activity-based costing to manage digital forensic readiness in large organisations

Cited by 17 publications

References 34 publications

Time-driven activity-based costing

Time-driven activity-based costing

Capturing Process Knowledge and Measuring Systems' Cost Savings Through Business Activity Modeling and Activity‐Based Costing

The architecture of a digital forensic readiness management system

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