本研究提出結合成本會計與資訊之創新方法，在流程探勘上運用時間導向作業基礎成本制 (time-driven activity-based costing) 的原理，來計算流程各部分的詳細成本。當管理者需要分析及改進流程的時候，這些資訊將會非常的有用。本研究透過服務業與製造業的案例，來驗證完整的應用方法。

SUMMARY
This study proposes a novel method that combines cost accounting and information technology. We make use of the principle of time-driven activity-based costing (TDABC) in process mining in order to provide users an overall picture of the costs in different parts of their processes. Such information will be useful when managers analyze and improve the processes under their supervision. Through this study, we verify our a novel method by taking service and manufacturing firms as cases.
Keyword: process mining, time-driven activity-based costing, cost estimate.

INTRODUCTION
Due to the rapid changes in the open market, the size of enterprise grows faster than ever, resulting in complexity and precision required in the calculation of process cost. Enterprise organizations can use IT and cost accounting to help them understand the operating conditions. In the field of accounting, Kaplan proposed ABC costing system, a more accurate and reliable approach on cost-sharing performance. However, it’s costly to collect each activity’s cost driver. In order to lower input cost, Kaplan (2003) again proposed a "time" based cost driver to allocate overall production process cost which significantly reduces the cost of data collection. In the field of information technology, Van der Aalst et al., (2011) gave an approach that allows enterprise to restore a realistic process through historical trajectory (log), called process mining.

MATERIALS AND METHODS
In this paper, we take the airline compensation process as our example to illustrate the use of process mining in order to carry out detailed process analysis. According to Kaplan & Anderson. (2004), we use time-driven activity-based costing (TDABC) to calculate the cost for each activity. In our empirical research, we take a semiconductor testing company as a sample to verify our methodology.

RESULTS AND DISCUSSION
The case 1 in this paper (airlines compensation cases), we design a transition diagram to calculate the expected cost in the path for further analysis. The case 2 (semiconductor manufacturing company called ” A” company) in this paper, we accordance with TDABC to calculate the detail cost of the process and provide relevant information for decision making.

CONCLUSIONS
Through this study, we bring up two cases (airlines compensation process and semiconductor manufacturing company) to explain an innovative concept by using historical information to assess the expected cost of each activity flow. Assume there are no major changes in the production schedule, we can avoid the unexpected impact from activity costing and enhance the accuracy by using process mining to delete special process steps (outliers) in the log.
In terms of cost assessment, TDABC is based on "time" driver, especially when dealing with the assessment of the "people" or "time" part (services industry) that may cause significant impact of production, delivery and other related industries as well. Besides, cost of capacity supplied that calculated by A company is based on average estimated testing cost of industry. The estimated value of each activity will directly affect the results of resource cost allocation, resulting in a variety of process cost there will be ups and downs of the phenomenon.

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