Combining process simulation with cost accounting permits the assignment of costs to processes and/or products. The result is a table-based costing overview, where row headers represent the types of cost and column headers represent processes or cost-driving products.
Using cost accounting within simulation requires at least three steps:
The activity-based mapping of resource costs (e.g. human workers or machines) to processes or products requires additional steps:
If you define products, you can map the costs on these products. Also the process behaviour may depend on current products.
The result section explains the expected result table, in particular the meaning of the different rows.