Analysing Process Costs
Process simulation includes cost accounting to determine monetary indicators. Cost distribution can be determined for the actual processes as well as for possible process alternatives. The result is a process-based or a product-based table of costs which lists the underlying costs.
In IYOPRO, in addition to the direct costs, the overhead costs can also be offset depending on the expenses corresponding to the time taken to run a process. Therefore compared to costing based on surcharge rate, the table of costs is accurate and consequently, there is a clear validity increase.
Variable Cost Factors
Cost factors in IYOPRO are either activity quantity induced or activity quantity neutral. Activity quantity induced costs can be dependent on the frequency of a processing, duration of the processing or other indicators. Even neutral costs can be assigned to activities and can be offset by taking into account the expenses. You enter your cost factors clearly in an organisation chart and assign them within the BPMN model to your activities.
Your cost factors are not limited to monetary units but can be assigned freely. This helps, for instance, in creating a life cycle assessment for the simulated processes.
Process and Product Based Table of Costs
The end result that you receive is an overview of the total costs incurred for the process. It consists of activity quantity induced costs, neutral costs distributed according to expenses and costs for resource utilisation. Products can be defined in an organisational chart, which can be assigned to the separate processes. Usually in a process, various products can be processed. The end result that you receive is a second overview in which individual cost factors are aggregated for the respective product.
Costs for Employees and Resources
Resource costs can be either be fixed costs or defined as variables depending on the duration of time for which the resources were utilised. In the simulation process, it is checked for which activities the resources were used, so that the costs in both cases can be distributed according to expense.