Developing recommendations for a user access model in Horizon Europe projects using time-driven activity-based costing : Case: Euro-BioImaging ERIC
Ruohonen, Zorica (2025)
2025
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025051812921
https://urn.fi/URN:NBN:fi:amk-2025051812921
Tiivistelmä
This thesis investigates the personnel costs associated with user access management at Euro-BioImaging ERIC under Horizon Europe projects by applying
the Time-Driven Activity-Based Costing (TDABC) method. A constructive research approach was used, combining semi-structured expert interviews for data
collection with content analysis used for data analysis.
Based on the interview data, TDABC process maps were developed for user access management in projects (AgroSERV, canSERV, ISIDORe), including time
estimates for each activity. A group validation session with the research participants was conducted to validate the process maps and time estimates. Following
this feedback, the TDABC process maps and time estimates were adjusted and
TDABC model was constructed. The findings revealed a significant variation in
personnel costs for the different stages of user access management process,
whereas the overall variation in personnel costs across projects was within a
range of ten percent.
The thesis offers several recommendations for future projects, including incorporating the TDABC model into proposal budget planning, integrating Euro-BioImaging ERIC’s internal access procedures in projects, adapting the access request
template and developing a reviewer strategy.
Finally, the thesis identifies future research directions, such as the relationship
between a resource-intensive pre-application stage and successful user access
application outcomes, assessing the costs of the set-up phase in user access
management, and evaluating the automation potential of repetitive user access
management tasks.
the Time-Driven Activity-Based Costing (TDABC) method. A constructive research approach was used, combining semi-structured expert interviews for data
collection with content analysis used for data analysis.
Based on the interview data, TDABC process maps were developed for user access management in projects (AgroSERV, canSERV, ISIDORe), including time
estimates for each activity. A group validation session with the research participants was conducted to validate the process maps and time estimates. Following
this feedback, the TDABC process maps and time estimates were adjusted and
TDABC model was constructed. The findings revealed a significant variation in
personnel costs for the different stages of user access management process,
whereas the overall variation in personnel costs across projects was within a
range of ten percent.
The thesis offers several recommendations for future projects, including incorporating the TDABC model into proposal budget planning, integrating Euro-BioImaging ERIC’s internal access procedures in projects, adapting the access request
template and developing a reviewer strategy.
Finally, the thesis identifies future research directions, such as the relationship
between a resource-intensive pre-application stage and successful user access
application outcomes, assessing the costs of the set-up phase in user access
management, and evaluating the automation potential of repetitive user access
management tasks.