A Software Platform for Processes-Based Cost Analysis in the Assembly Industry

  • Erik Sigcha
  • Eliezer Colina-Morles
  • Villie Morocho
  • Lorena Siguenza-GuzmanEmail author
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 918)


Processes and resources management are important current discussions related to decision making in the industrial field. This fact motivates companies to search for management models to improve their processes and services continuously. In order to achieve this purpose, approaches such as Business Process Management (BPM) and Time-Driven Activity-based Costing (TDABC) are used as bases for models design. This article describes the validation process of a software platform constructed using Business Process Model and Notation (BPMN) and TDABC paradigms aimed at analyzing processes costs in assembly companies. This work contemplates a description of the methodologies applied, functionalities implemented and validations steps performed. The platform also serves to generate process diagnosis in assembly companies prior to full BPM implementation.


BPMN TDABC Process Cost Management 



This work is part of the research project “Modelo de Gestión para la Optimización de Procesos y Costos en la Industria de Ensamblaje” supported by the Research Department of the University of Cuenca (DIUC). The authors gratefully acknowledge the contributions and feedback provided by the IMAGINE Project team.


  1. 1.
    van der Aalst, W.M.P., Rosa, M.L., Santoro, F.M.: Business process management. Bus. Inf. Syst. Eng. 58, 1–6 (2016)CrossRefGoogle Scholar
  2. 2.
    Kaplan, R.S., Anderson, S.R.: Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press, Boston (2007)Google Scholar
  3. 3.
    Siguenza-Guzman, L., Van den Abbeele, A., Vandewalle, J., Verhaaren, H., Cattrysse, D.: Recent evolutions in costing systems: a literature review of time-driven activity-based costing. ReBEL Rev. Bus. Econ. Lit. 58, 34–64 (2013)Google Scholar
  4. 4.
    Cabrera Encalada, P., Ordoñez Parra, C.: Desarrollo de un módulo TDABC, aplicado al Centro de Documentación Regional Juan Bautista Vázquez, Tesis de Pregrado, Universidad de Cuenca (2012).
  5. 5.
    Siguenza-Guzman, L., Cabrera, P., Cattrysse, D.: TD-ABC-D: time-driven activity-based costing software for libraries. In: 80th IFLA General Conference and Assembly, Lyon, France (2014)Google Scholar
  6. 6.
    Merchán, E., Sigcha, E., Morocho, V., Cabrera, P., Siguenza-Guzmán, L.: Análisis y diseño de un software de gestión de procesos y costos en empresas de ensamblaje. Maskana 9, 79–88 (2018)CrossRefGoogle Scholar
  7. 7.
    Sigcha, E., Morocho, V., Siguenza-Guzman, L.: Towards the implementation of a software platform based on BPMN and TDABC for strategic management. CCIS, vol. 895 (2018)Google Scholar
  8. 8.
    Everaert, P., Bruggeman, W., Sarens, G., Anderson, S.R., Levant, Y.: Cost modeling in logistics using time-driven ABC: experiences from a wholesaler. Int. J. Phys. Distrib. Logist. Manag. 38, 172–191 (2008)CrossRefGoogle Scholar
  9. 9.
    Andrade Serrano, E., Elizalde Lima, B.: Levantamiento de procesos de ensamblaje de televisores para la empresa Suramericana de motores Motsur Cia. Ltda, Tesis de Pregrado, Universidad de Cuenca (2018).
  10. 10.
    Dumas, M., La Rosa, M., Mendling, J., Reijers, H.A.: Fundamentals of Business Process Management. Springer, Heidelberg (2013)CrossRefGoogle Scholar

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.Department of Computer Sciences, Faculty of EngineeringUniversity of CuencaCuencaEcuador
  2. 2.Research DepartmentUniversity of CuencaCuencaEcuador

Personalised recommendations