Process Oriented Activity-Based Costing for Business Process Management

2017 ◽  
pp. 21-36
Author(s):  
Yoshiyuki Nagasaka ◽  
Gunyung Lee
Keyword(s):  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Activity Based Costing ◽  
Process Oriented ◽  
Oriented Activity

scholarly journals GESTÃO DE CUSTOS NA VISÃO DE BUSINESS PROCESS MANAGEMENT: UMA SIMULAÇÃO COM O MÉTODO DE CUSTEIO ACTIVITY BASED COSTING

ABCustos ◽  
2020 ◽  
Vol 15 (3) ◽  
Author(s):  
Marino Luiz Eyerkaufer ◽  
Rodrigo Rengel ◽  
Rodrigo Wamser
Keyword(s):  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Activity Based Costing ◽  
Santa Catarina

Este estudo objetiva definir a modelagem na visão de Business Process Management (BPM) de um processo de trabalho em uma empresa prestadora de serviços contábeis e seu custeamento por meio do método Activity Based Costing (ABC). A pesquisa é descritiva quanto aos objetivos e qualitativa quanto à abordagem do problema, empírica na forma de um estudo de caso realizado em uma empresa prestadora de serviços contábeis de Santa Catarina. Os resultados demonstram que o método de custeio ABC pode ser aplicado por meio da visão de BPM na mensuração dos processos de trabalho, sendo útil tanto para medição dos valores dos processos, quanto como instrumento para o gerenciamento das diversas atividades das empresas prestadoras de serviços contábeis. Conclui-se que o principal desafio da gestão de custos na visão do BPM em processos de trabalho é a implantação do modelo, bem como a sua onerosidade nesta fase, por outro lado, as organizações que persistem com este modelo de gestão unificado ao método de custeio ABC, reúnem informações relevantes e precisas que permitem redução de custos, assim como a melhoria contínua dos processos e consequentemente a prestação dos serviços de qualidade.

Process Oriented Data Virtualization Design Model for Business Processes Evaluation(PODVDM) Research in Progress

2015 ◽  
Vol 72 (4) ◽  
Author(s):  
Ayad Hameed Mousa ◽  
Norshuhada Shiratuddin ◽  
Muhamad Shahbani Abu Bakar
Keyword(s):  
Process Evaluation ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Business Processes ◽  
Design Model ◽  
Log Files ◽  
Process Oriented ◽  
Data Virtualization ◽  
The Right

During process enactment in the business process management (BPM) lifecycle, information collected on execution plans are stored in the form of log files and database tables by using information systems (IS). In the past decade, a new approach based on the applications of Business Intelligence (BI) in business process management has emerged. The approach implements process-oriented data warehouse and mining techniques. However, the main issue is providing the right information at the right time to facilitate process evaluation that can be used for performance analysis and improve business process. Existing techniques have limitations, including huge data in database log files, performance of Process Warehouse (PW), which is highly dependent on specific design), complexity of PW design, lack of convergence between business processes and PW specifications, and the need for real data during process evaluation stage. Objects such as processes, storage, and data repositories can be virtualized to address these limitations. The main aim of this study is to propose a process-oriented data virtualization design model for process evaluation in BPM. The model will be validated through expert reviews and prototype development as well as through a case study. In this paper, we describe the research motivation, questions, approach, and methodology related to addressing the described limitations by designing a model for evaluation in business processes using the Data Virtualization technique.

scholarly journals Editorial: Learning, teaching and disseminating knowledge in business process management

2012 ◽  
pp. 390-394
Keyword(s):  
Empirical Evidence ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Global Markets ◽  
Special Issue ◽  
Initial Effort ◽  
Process Oriented ◽  
Client Needs

Process-oriented thinking has become the major paradigm for managing companies and other organizations. The push for better processes has been even more intense due to rapidly evolving client needs, borderless global markets and innovations swiftly penetrating the market. Thus, education is decisive for successfully introducing and implementing Business Process Management (BPM) initiatives. However, BPM education has been an area of challenge. This special issue aims to provide current research on various aspects of BPM education. It is an initial effort for consolidating better practices, experiences and pedagogical outcomes founded with empirical evidence to contribute towards the three pillars of education: learning, teaching, and disseminating knowledge in BPM.

scholarly journals BUSINESS PROCESS MANAGEMENT NOTATION FOR A COSTING MODEL CONCEPTION

2016 ◽  
Vol 13 (3) ◽  
pp. 244 ◽  
Author(s):  
Marcelo Bernardino Araújo ◽  
Bruno Amado Rodrigues Filho ◽  
Rodrigo Franco Gonçalves
Keyword(s):  
Business Process ◽  
Public Service ◽  
Business Process Management ◽  
Process Management ◽  
Business Processes ◽  
Normal Flow ◽  
Activity Based Costing ◽  
Business Process Modelling ◽  
Information System Design ◽  
Costing System

This study was conducted to map and model the business processes of the HEI (Higher Education Institutions). It aims to show the importance of business processes modelling as a precondition for information system design. It shows the concepts of Activity-Based Costing (ABC) and its update, the TDABC (Time-Driven Activity-Based Costing), to support the development of a costing system for public universities. For the modelling of business processes, it was used the BPMN (Business Process Management Notation). It can be conclude that public processes implemented in public services are both complex and bureaucratic, mainly due to regulations. A bidding procedure of acquisition materials or services demand eight sectors activities. The contribution of this study is to present how a  business process modelling should be applied to public service for the optimization of resources. This research presents the normal flow of bids, but in practice there is some variation.

Rola modelu CMMI w organizacjach procesocentrycznych

2013 ◽  
pp. 25-30
Author(s):  
Arkadiusz Jurczuk
Keyword(s):  
Business Process ◽  
Business Process Management ◽  
Process Management

W artykule przedstawiono istotę i zasady oceny dojrzałości procesowej przedsiębiorstw oraz rolę modeli dojrzałości w podnoszeniu efektywności organizacji w kontekście paradygmatu Business Process Management. Zasadniczym celem poznawczym artykułu jest określenie zasad oceny dojrzałości według modelu CMMI oraz prezentacja nakładów i efektów wynikających z wdrożenia tego modelu. Wskazano także czynniki determinujące sukces wdrożenia modeli dojrzałości w praktyce biznesowej. (abstrakt oryginalny)

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