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Activity-based costing
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=== Transition to automated activity-based costing accounting === The prerequisite for lesser cost in performing ABC is automating the data capture with an accounting extension that leads to the desired ABC model. Known approaches for event based accounting simply show the method for automation. Any transition of a current process from one stage to the next may be detected as a relevant event. Paired events easily form the respective activity. The state of the art approach with authentication and authorization in [[IETF]] standard [[RADIUS#Accounting|RADIUS]] gives an easy solution for accounting all workposition based activities. That simply defines the extension of the ''Authentication and Authorization'' (AA) concept to a more advanced ''AA and Accounting'' (AAA) concept. Respective approaches for AAA get defined and staffed in the context of mobile services, when using [[smart phone]]s as e.a. [[intelligent agent]]s or smart agents for automated capture of accounting data .
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