scholarly journals Theoretical model of business process reengineering taking into account common service centers in the company structure

2020 ◽  
Vol 7 (4) ◽  
pp. 1-5
Author(s):  
M. Oborin ◽  
Mikhail Gorodilov ◽  
Timofei Mikriukov

The article is devoted to the study of the current state of business processes related to accounting and analytical services to companies, assessment of their impact on financial and economic activities and the appropriateness of delegating some functions to third-party enterprises or internal separate structures. The aim of the article is the formation of a theoretical model of the business process of a manufacturing company based on the accounting and analytical functions of service centers in order to identify their impact on improving the efficiency and performance of economic agents. The basic research methods were statistical methods, modeling of economic and production processes. The study was based on the results of the authors’ study of the indicators of the accounting (financial) statements of common service centers (CSC) in Russia, for these purposes a sample of organizations was formed according to the criteria corresponding to the CSC of large holdings. As a result, the authors revealed that the specifics of the CSC activities is that they perform secondary, servicing functions and are one of the company's cost centers. The effect of the СSC activities is to optimize the model of business processes and save technological, time and financial resources. The complexity of evaluating the centers’ activities lies in the indirect effect, which is carried out on the basis of the scientific substantiation of managerial decisions and rationalization of the powers of managerial personnel and decision-makers at each stage of the business model.

2021 ◽  
Vol 1 (516) ◽  
pp. 279-285
Author(s):  
V. V. Prokhorova ◽  
◽  
V. I. Chobitok ◽  

The article is aimed at analyzing the organizational and managerial provision of the reengineering of business processes at enterprise in the conditions of digitalization. According to the results of the research, it is identified that in turbulent economy conditions to improve the financial and economic state of business processes at domestic enterprises, there is a need to use innovative and progressive technologies, one of which is the reengineering technology. The main goal of business process reengineering is qualitative improvement of specific spheres of activity of enterprises. The essence of the formation of business processes of enterprise is the development and adaptation of the enterprise management system in accordance with modern challenges in the conditions of digitalization. For each business process, an aggregate of input resources, rules of work and expected results are formed. The digitalization technologies to provide the reengineering of business processes at enterprise allow to organize the most personalized interaction, which is preferred by most customers. Digital communication channels, artificial intelligence, robotics – all this should be implemented by the enterprise to achieve success. The digital transformation of business processes at enterprise is designed to provide conditions for making effective managerial decisions in order to quickly adapt the work to the requirements of our time and meet the needs of consumers. The process of providing the reengineering of business processes at enterprise on the basis of digitalization opens up opportunities for innovative ways of their development, which has become effective due to the large number of the instruments used.


2020 ◽  
Vol 14 (1) ◽  
pp. 54-61
Author(s):  
L. M. Kupriyanova ◽  
O. V. Schneider

Profitability analysis of business segments in Russian and foreign practice is an instrument of operational activity and strategic development for any company. Such analysis allows making effective managerial decisions based on its results. The subject of our scientific research was the segmentation of business and its processes to develop the main methodological aspects in the field of financial and economic activities of companies in various areas of activity. The purpose of the analysis of the profitability of business segments of economic entities in current severe operating conditions is predetermined by the timely and operational identification of ‘sick’ places of financial and economic activity. The objectives of this study are due to the importance of developing a methodological and methodological approach to identify positive and negative results of financial and economic activities through operational and geographical segmentation of the company’s business processes.


2021 ◽  
Vol 2 (2) ◽  
pp. 121-132
Author(s):  
Alfatih Sikki Manggabarani ◽  
Munasiron Miftah ◽  
Alfida Alfida

Business process analysis is a term that has a broad enough meaning for a.structere of different tactics such as simulation and diagnosis, verification and performance analysis of business processes This study aims to 1)analyze the business processes of manufacturing MSMEs ranging from production processes to marketing 2)How problems and constraints on business performance conditions now and in the future 3) What factors cause fluctuating performance of MSMEs , knowing what problems and constraints arise in the business process of MSMEs , 4) Knowing the size of the performance of MSMEs, analyzing the data and concluding the right problem solutions to improve the business processes of MSMEs and.utilizing information technology more maximally for the business processes of MSMEs. So that in the end, it can increase its income more maximally by itself can contribute to increase the income of rural communities. Considering that the village is still classified as a lagging village. The methods used to answer the problems in this study are Location Quotient Analysis (LQ), Descriptive Analysis, and SWOT Analysis. The result of LQ is known that in Kec.Cileles there are 6 sectors that are the base sector, namely agriculture, mining and quarrying, building, trading, home industry and restaurant, finance rental and corporate services, as well as other services, Then the absorption of labor dominant sector is in the processing industry sector. While swot results are known that the strategy that can be done is to maximize the potential of the industrial sector of holticulture product processing, improve the quality of human resources, and provide specifications on the type of superior products.    


2019 ◽  
Vol 8 (2) ◽  
pp. 4652-4661

This study is based on the use of discriminant analysis techniques in order to individualize the analytical tools to assess the efficiency of managing the operating assets of economic agents. It has been determined that for the enterprises belonging to the Group of Companies, different integral indicators with different levels of discrimination are created while using identical discriminant variables, according to which the opposite conclusions can be drawn about the population belonging to a particular class with the same values for each subject. The developed empirical compartment functions prove the thesis of the erroneousness of universalization and generalization of conclusions when applying statistical methods. In other words, the need to identify problems at enterprises, their development potential, and the specifics of made managerial decisions remains an urgent task of analyzing financial and economic activities.


2019 ◽  
Vol 11 (1) ◽  
pp. 66-92 ◽  
Author(s):  
Karim Zarour ◽  
Djamel Benmerzoug

The business process outsourcing (BPO) remains among the most adopted strategies by organizations to cope with the harsh competition of today's market. This practice has been intensified with the advent of the Cloud computing that has attracted companies by its new way of consuming and paying for resources. Nevertheless, the exposure of business processes (BPs) to Cloud-related threats and non-compliance risks as well as the diversity of Cloud offers in terms of price and quality are ones of the biggest obstacles in BPO to the Cloud. The organizations should therefore examine different factors to determine which BP parts to outsource and to assign them the most suitable Cloud offers. This article proposes a decision-making support called DMS4BPO that helps organizations in outsourcing their BPs to the Cloud by considering security, compliance, cost and performance criteria. DMS4BPO includes on the one hand an AHP-based method for the Cloud offer selection, and on the other hand, a Business Intelligence-based method for the exploitation of the execution history.


2016 ◽  
Vol 36 (9) ◽  
pp. 1037-1064 ◽  
Author(s):  
Martina Gerbl ◽  
Ronan McIvor ◽  
Paul Humphreys

Purpose The purpose of this paper is to develop a framework that incorporates both firm- and process-level factors for understanding location distance choice in the business process outsourcing (BPO) decision. Design/methodology/approach The research involved undertaking in-depth case study analysis of a number of BPO decisions in six German companies, and employing transaction cost economics (TCE) and the resource-based view (RBV) as a theoretical basis. Findings The findings have shown that existing literature in the operations management (OM) literature does not provide a complete understanding of the complexities of location distance choice in the BPO decision. This decision requires an understanding of a range of factors at both the firm- and process-level. The findings here enhance the understanding of how these factors interact to influence the potential distance options. Practical implications The findings have shown how organisations can influence the factors that affect the location distance choice including modularising business processes, developing outsourcing capabilities, and supplementing internal skills in areas such as cultural management and performance monitoring. Originality/value This is one of the first studies in the OM field to analyse how organisations make the decision in relation to local, nearshore, and offshore location distance options. The paper has highlighted the importance of OM concepts such as performance management and continuous improvement to this phenomenon, and the paper has offered a number of important areas for further research.


Author(s):  
Jesu´s Arias Fisteus ◽  
Carlos Delgado Kloos

Business-process management (BPM) is nowadays a key technology for the automation and support of processes in medium-sized and large organizations. This technology has been successfully applied to business-to-consumer (B2C) and business-to-business (B2B) e-commerce since the ’90s, and it is now being applied also in e-government for the management of administrative procedures. As stated in Aalst, Hofstede, and Weske (2003), the origins of BPM technologies can be found in the ’70s with the research on office information systems. Research in this area was almost stopped in the ’80s, but it rose again in the ’90s under the name of work-flow management. Now it is evolving with a more integral approach and a new name: BPM. It is defined in Aalst, Hofstede, and Weske (2003, p. 4) as “supporting business processes using methods, techniques, and software to design, enact, control, and analyze operational processes involving humans, organizations, applications, documents and other sources of information.” The main functionalities provided by a BPM system are defining business processes, automatically enacting them, controlling their enactment, and analyzing them. This article is focused on the last functionality: business-process analysis (BPA). BPA can be defined as a set of technologies that provide support for obtaining relevant properties of business-process models in order to reason about them, detect functional errors, or improve their performance. BPA was a neglected area in the work-flow management systems developed in the ’90s. Will van der Aalst (1998) was one of the first researchers in this field. He proposed the use of petri nets for modeling business processes and the application of the analysis theory developed for this formalism to demonstrate the correctness of the developed processes, analyze performance, and so forth. Since then, other approaches, based on formal methods, were proposed. BPA is important for BPM because it provides the technology for improving the reliability and efficiency of the business process of organizations. Reliability considerably reduces expenses caused by errors in transactions. Efficiency reduces expenses caused by an inefficient use of resources and can improve the satisfaction of customers. The next section provides a background on the most important analysis technologies: functional verification and performance measuring. Then, the discussion is focused on functional verification. An overview on how different authors applied functional verification to business processes is presented. Then these works are analyzed and an open, modular, and extensible architecture for the functional verification of business processes is presented. Later, the future trends on this topic are outlined. Finally, the conclusion highlights the main concepts introduced in this article.


2021 ◽  
Vol 3 (139) ◽  
pp. 27-38
Author(s):  
Sahira Ahmed Mahmood

         Publication is only one of the tools used by public relations, like advertising is one-way communication. Advertising , as a tool, has a great importance and influence  in various business processes. It is a means of communication that based on the influence of one or more individuals; by the use of  one of the means of promotion available to build communication between consumers and products; advertising is the method used by the trader to effect the buyer.         A range of non-personal communication means and methods ; to convey ideas and promote products and services. The Declaration is an important  means of media used by different  enterprises to communicate with the public and the target customers of their business; so that , to advertise great importance in the work environment.        Advertising or publicity is an indispensable information activity for economic activities such as industry, trade, services and other economic activities, as well as for charitable and non-profit organizations and organizations, without announcing their efforts, they will not receive the social and financial support necessary to continue their work and performance of their mission.       The aims of this paper are to examine and identify the aspects of advertisements and  to clarify the linguistic features by explaining all issues which are related to it with examples and giving a detailed account about the grammatical issue of ‘A linguistic study of advertisement in English and Arabic’  hoping  to would  be more interesting  for English students and those who are specialized in English linguistics.


2017 ◽  
Vol 5 ◽  
pp. 138-143
Author(s):  
Katarína Gašová ◽  
Martina Kováčiková ◽  
Katarína Repková Štofková

Business activities (managerial, administrative, commercial, manufacturing, etc.), which are focused on production or the services provision should be managed as a whole, containing the activities liable to certain logistic in their arrangement and interconnection. The business activities’ transformation on processes and management (identification, modelling, mapping, analysis, measurement and improvement) through the process management can be understood as a type of methodology suitable for the analysis, evaluation and improvement of key processes in the business.An aim of the application of business process management is to create a process model consisting of managerial, core, transparency supporting, measurable, and possible improvement processes. The principles of business process management application can lead to continuous improvement of business processes and to the position improvement of the business in a constantly evolving competitive environment. During the evaluation process, it is important to focus on one of the most important factors – the measurability of process performance


Author(s):  
Vasyl Rudnytskyi ◽  
Olena Rudnytska

Introduction. Today’s increased competition and deepening process of globalization have raised the issue of information provision of managers at all levels of management, particularly accurate and timely information on financial and economic performance of enterprises. For making effective managerial decisions, managers do not only need financial information, but also non-financial information that is found in managerial accounting reports. Therefore, this is an up-to-date issue, which should be further considered. Purpose. The purpose of the study is to examine types of the reporting format of managerial accounting in foreign and national economic studies and to concentrate on managerial accounting reporting by main business processes in trading enterprises. Methods. The methods used for exploring issues relevant to preparing managerial accounting reports are based on general and specific approaches to examining economic processes, phenomena and facts, particularly those that are relative to budgetary performance of purchasing departments, transportation, storing an selling in trading enterprises. The key methods applied include the following: the monographic and graphic methods; the method of grouping and comparison of indicators; analysis of the dynamics and structure of expenses; modeling and budgeting of expenses of main processes in trading enterprises; planning steps for improving managerial reporting. Results. Budgetary performance plays an important role in managerial accounting. Therefore, separate reports by the main business processes in trading enterprises are supposed to be prepared, namely on purchasing, transportation, storing and selling. The organizational structure of trading enterprises, types and total sales volumes, and other specific features of the trading industry have a significant impact on centres of responsibility, and therefore, on types and structure of managerial accounting reporting. The process of preparing reports on budgetary performance involves determining items of expenditure specific for each department of a trading enterprise and its activity. Discussion. Further research efforts should be aimed at improving managerial accounting reports with respect to budgetary performance, particularly at developing a ‘Consolidated Record of Financial Results from Selling Goods by Direct-Cost System’. The authors argue that the format of consolidated record of financial results from selling goods can be applicable to other systems. Such a consolidated record can serve as a basis for preparing ‘The Trading Company Performance Report”. This practice should be introduced in trading enterprises in line with specific characteristics of their financial and economic activities.


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