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- W2998689751 abstract "All businesses focus on profit. Therefore, the use of costs in the company needs to be managed as efficiently as possible. For this reason, companies need a system that can measure the benefits of cost usage. The efficiency measurement is even more important in small-medium enterprises as it can increase a company’s sustainability.In small software companies with Scrum methodology, the team is encouraged to participate in backlog completion regardless of their competency level The cost implication of the task being done by a non-expert team member can be higher than when the company hires more employee with specific expertise.This paper proposes the use of Activity Based Costing to measure the cost per task time in Scrum companies. By measuring the efficiency of task assignment (the right person for the right job) and cost-effectiveness (shorter worktime for smaller cost), the process can be reviewed and companies can move towards a leaner process that improves their sustainability.The research is done in ABC Company which implements Scrum. The research also considers the cost driver in the company and the value expected for the activity. The design validation shows that the system can be used more than just cost measurement, but also measuring resource usage, and indicating employee’s competencies for strategic planning." @default.
- W2998689751 created "2020-01-10" @default.
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- W2998689751 date "2019-07-01" @default.
- W2998689751 modified "2023-09-24" @default.
- W2998689751 title "Designing Cost Measurement System in A Small Scrum Based Software Company Using Activity Based Costing Model (Case Study: ABC Company)" @default.
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- W2998689751 doi "https://doi.org/10.1109/icoiact46704.2019.8938480" @default.
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