K. Donald Tham

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There is an urgent need to formalize Activity-Based Costing (ABC) for purposes of implementation and usage in enterprises so that enterprises have access to the critical element of global success, viz., strategic management accounting. To make this possible, the authors present a core cost ontology and micro-theory of costing for enterprise modelling that(More)
What a company needs to know about its business environment (i.e., its activities, resources, markets, customers, products, services and costs) to plan for its current and future successful functioning needs to be disseminated organization-wide. One of the basic challenges for senior management is creating a mindset about the present and the future in order(More)
In the last 15 years, the adoption of enterprise level data networks had increased dramatically. This is mainly due to reasons, such as better use of IT resources, and even better coordination between departments and business units. These great demands have fuelled the push for better and faster connectivity to and from these networks, and even within the(More)
A company's profits may be defined as the positive difference between its income revenues and operational costs. Today, most companies use traditional costing methods and/or traditional Activity-Based Costing (ABC) to determine their operational costs with a view to direct operational and business process changes so that profits are realized. A tripartite(More)
Organizations are apprehensive about developing e-business systems because the endeavor is novel. If e-business is considered as the conduct of business using the Internet—a network of networks—then e-business systems design can be represented as a network design problem. This paper outlines an approach for analysis and design of business process and(More)
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