Business Process Management Notation for a Costing Model Conception

Abstract

Purpose -Aims to show the importance of business processes modeling as a precondition for information system design. Although many managers worry the entity's expenses, some are unaware of the processes and procedures adopted by his subordinates. Searching is to calculate spending on each step to a proper business process management.Design/methodology/approach -It shows the concepts of Activity-Based Costing (ABC) and its update, the TDABC (TimeDriven Activity-Based Costing), to support the development of a costing system for public universities.Findings -It can be concluded that public processes implemented in public services are both complex and bureaucratic, mainly due to regulations. The bidding procedure of acquisition materials or services demand eight sectors activities.Research limitations/implications -The contribution of this study is to present how the business process modeling should not be applied to public service for the optimization of resources. This research presents the usual flow of bids, but in practice there is some variation.Practical implications -The article provides a starting point for process redesign and complex and inefficient procedures in order to reduce costs.Originality/value -Although the cost accounting to present different types of costing methods, managers need to know and criticize the existing business processes.Keywords: business modeling, costing, business processes management, BPMN, TDABC. ABSTRACTABEPRO

Business process management systems in port processes: a systematic literature review

“…The BPMS need to design a model of the process that is used to obtain the graphic representation of a current or future process within the organization. 1 Analysis of the business is a prerequisite for the design and development of information systems, since it can reduce the amount of problems caused by misunderstandings between people who work in the business area and information technology equipment (Bernardino Araújo et al, 2016). These systems are not intended to replace existing applications within the organization; they add those applications to a new process and use their information, integrating all that information in a more flexible and adaptable way than if software was reprogrammed (as is the case with workflows, which are also process automation tools).…”

Activity Based Costing and Process Simulations

“…That can be in practice solved in different ways, for example, the principle of causal link or the principle of tolerability [4,5]. We shall define the basic terms which are bound to the costs' allocation (according to [2,8]):…”

“…BPMN and Time Driven Activity Based Costing were used in the article [17] where the testing and evaluation of abilities of chosen BPM tools in relation to the model of costs based on TD ABC were presented. The article [2] demonstrated the use of TD ABC when analysing the proposed system with the help of BPMN for state universities. Articles [8,9] show detailed process model of business sources and administering the costs inspired by the accounting principles based on the activity (ABC).…”

Business Process Management Analysis with Cost Information in Public Organizations: A Case Study at an Academic Library

“…Unlike the Activity-Based Costing (ABC) method, TDABC evaluates efficiently the indirect costs and avoids subjective and time-consuming activities [4]. However, academic libraries should first model the most important processes before adopting a costing method [5]. The library's managers should adopt Business Process Modelling for various reasons.…”