A Viewpoint for Representing Costs in Enterprise Architectures

Costs are fundamental in any organization, but Enterprise Architecture(EA) lacks a viewpoint for costs despite being widely used to cover many other stakeholders concerns. In this paper we propose a viewpoint for ArchiMate to represent costs based on the Time-Driven Activity Based Costing (TDABC) method. The proposed viewpoint includes the concepts, relationships and attributes that represent costs according to TDABC in the context of an enterprise architecture. The proposal was evaluated using a demonstration based on Harvard case study about a pharmacy. We conclude that representing costs in the architecture enables a higher degree of transparency and better decisions based on costs.

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