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Original Article

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

Eleni Sachini
,
Evdokia Nikou
,
Michail Glykas

Keywords: Activity based costing, event logs, effort based costing, full time equivalents, human resources accounting, time driven activity based costing process mining

Article no: 15

Pages 170-193

Doi: 10.15405/epsbs.2022.12.02.15

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