當今企業對於其流程所花費的時間與成本皆不斷的尋求有效的改進方法，通過流程探勘找出企業內部實際的流程與管理會計計算細部成本，可以讓企業掌握其成本花費之所在，並做出改進的決策。本篇論文即是實作一個程式，它是基於貝氏定理具有成本分析資訊之流程探勘，藉由擷取財務報表資訊，讓企業可以利用此程式，快速且精確的計算出作業流程與個別作業的成本，因而可以支援成本控制上面的諸多決策。

In order to improve business process and decrease cost, enterprise keeps exploring effective way of achieving targets. Providing analytic view of enterprise internal system process through collecting precise detailed cost and process mining in management accounting (Time-Driven Activity-Based Costing) makes enterprise flexibly react to face fast-changing competitive environment. This research implements a system which combines process mining and management accounting. Therefore, enterprise can use this system to accurately and quickly calculate cost of operating procedures, thereby contributing to bring process costs under control.

(一)中文文獻
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(二)英文文獻
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