“Using Time-Driven Activity-Based Costing to Manage Digital Forensic Readiness in Large Organisations”

Reddy, Venter, and Olivier

2012

Citation information

K. Reddy, H. S. Venter, and M. S. Olivier. “Using Time-Driven Activity-Based Costing to Manage Digital Forensic Readiness in Large Organisations”. In: Information Systems Frontiers 14.5 (2012), pp. 1061–1077

Abstract

A digital forensic readiness (DFR) programme consists of a number of activities that should be chosen and managed with respect to cost constraints and risk. Traditional cost systems, however, can not provide the cost of individual activities. This makes it difficult or impossible for organisations to consider cost when making decisions about specific activities. In this paper we show that the relatively new cost system, time-driven activity-based costing (TDABC), can be used to determine the cost of implementing and managing activities required for DFR. We show through analysis and simulation that the cost information from a TDABC model can be used for such decisions. We also discuss some of the factors that ought to be considered when implementing or managing the use of TDABC in a large organisation.

Definitive version

The definitive version of the paper is available from the publisher.
DOI: 10.1007/s10796-011-9333-x

BibTeX reference

@article(abc-dfr,
AUTHOR={Kamil Reddy and Hein S Venter and Martin S Olivier},
TITLE={Using Time-Driven Activity-Based Costing to Manage Digital Forensic Readiness in Large Organisations},
JOURNAL={Information Systems Frontiers},
Volume={14},
number={5},
pages={1061--1077},
YEAR={2012} )


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