COMEX: A cost management expert system

Grahovac, Danijela; Devedžić, Vladan

doi:10.1016/j.eswa.2010.04.073

Cited by 10 publications

(8 citation statements)

References 6 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The most widely used techniques and theories used for BPR performance measurement are based on the Analytical Hierarchy Process (Yen, 2009), contingency theory (Trkman, 2010), micro and macro process analysis (Han et al ., 2009), quantitative methods based on time series intervention (Lam et al ., 2009), Quality Function Deployment (Jagdev et al ., 1997), activity based costing and activity based management (Tan et al ., 2007; Grahovac and Devedzic, 2010), queuing theory (Cheng et al ., 2009), structural equation modelling (Reijers and van der Aalst, 2005; Škerlavaj et al ., 2007; Trkman et al ., 2010) strategic analysis based on goal, business objective and critical success factors linking with processes with the use of strategy maps (Trienekens et al ., 2005; Nudurupati et al ., 2007; Trkman, 2010), collaborative supply chain techniques (Reijers and van der Aalst, 2005; Gruat La Forme et al ., 2007), employee performance measurement (Gregoriades and Sutcliffe, 2008a), human performance shaping factors (Gregoriades and Sutcliffe, 2008a, b), Bayesian Belief Networks (Gregoriades and Sutcliffe, 2008a), process cycle time analysis (Gregoriades and Sutcliffe, 2008a), systems theory (Van Der Merwe, 2002; Ng, 2004), risk theory in Business Process Outsourcing (Gewald and Dibbern, 2009) and audit risk assessment (Carnaghan, 2006; Dunn, 2006; Durigon, 2006), business rules (Muehlen and Indulska, 2010; Lee et al ., 2007; Gašević et al ., 2010).…”

Section: Performance Measurement Techniques and Tools In Bprmentioning

confidence: 99%

“…Business Process Modelling Languages (BPML) describe different aspects of processes (organization, activities and processes, job descriptions, data items, etc). Process modelling is the first step in every BPR project (Reijers and Mansar, 2005; Decker and Mendling, 2009; Grahovac and Devedzic, 2010; Muehlen and Indulska, 2010; Rodríguez et al ., 2010). Business process models are abstract models which ontain key information about the tasks that are being carried out to achieve the company's goals.…”

Section: The Adjust Toolmentioning

confidence: 99%

See 1 more Smart Citation

Effort based performance measurement in business process management

Glykas

2011

Knowl Process Manag

View full text Add to dashboard Cite

Aegean Technopolis, The Technology Park of the Aegean RegionThis paper presents a holistic methodology and associated toolset for business process modelling and analysis. The importance of integrating performance measurement (PM) indicators and tools in business process management has been identified in the literature as well as contemporary approaches that attempt to give a solution to this problem. However, most of these approaches propose solutions based on theories and techniques used in other disciplines or research fields which approach the issue of performance measurement in BPR from their individualistic perspective. In the majority of cases the proposed theories and techniques prove to be inadequate to measure performance holistically and integrate, organizational, human resource management, process management and workflow management concepts. The resulting methodology and toolset is based on business analysis ratios that define and measure key performance indicators in qualitative and quantitative terms and identify the relationships between them. These ratios allow enterprises to achieve a performance evaluation tool for continuous improvement in their attempt to respond and adapt quickly to turbulent markets. The performance measurement toolset (called ADJUST) is used for (1) planning different reorganization scenarios for the achievement of desired performance, (2) for assessing real time performance and (3) reporting deviations from desired planned performance. In order to monitor and assess real time performance the ADJUST software tool provides interfaces to three kinds of management tool categories, namely:Process management tools (PMT): business models, cycle time, primitive cost, etc. Human resource management (HRM) tools: job descriptions, performance measures, etc. Workflow management (WFM) tools: transactions, business rules, workflow models, etc.The ADJUST business analysis engine is based on employee effort analysis and provides meta-analysis of data analysed in PMT and HRM tools. Data like activity sequencing, cycle times, primitive costing, etc. from PMT tools are analysed in ADJUST in order to assess the percentage of high-business and low value added activities, mission-non mission activities, concentration analysis, etc. Knowledge management elements are integrated to job descriptions and associated with performance measures and workflow elements. Similarly, job descriptions and performance measurement data that are provided by HRM tools are analysed further in terms of cost to manage, principal-agent analysis etc. In the case of WFM tools the ADJUST system provides not only meta-analysis of workflow processes, transactions and document flows but also dynamic monitoring of their performance in real time.

show abstract

Section: Performance Measurement Techniques and Tools In Bprmentioning

confidence: 99%

Section: The Adjust Toolmentioning

confidence: 99%

Effort based performance measurement in business process management

Glykas

2011

Knowl Process Manag

View full text Add to dashboard Cite

show abstract

“…A fundamentação do modelo é concebida de acordo com a noção de esforço produtivo, sendo tal dispêndio relacionado ao funcionamento da máquina, tarefas de natureza humana, rentabilização e outras direta ou indiretamente aplicadas, considerando como total o somatório de cada uma, que resultará na medida do esforço despendido pela fábrica para produzir [6,8,18].…”

Section: Método De Unidade De Produçãounclassified

“…Com todo cadastramento da indústria realizado, definitivamente entra-se nas mensurações do tempo necessário (D f γ ) para que os processos possam ser realizados por quilo de carne para cada família (s/kg ou h/kg), derivados dos valores encontrados para os esforços operativos D g γ , que resultaram da mensuração de realizada em cada processo operativo, conforme a relação descrita pela equação (6),…”

Section: Métodos Multicritérios De Apoio a Tomada De Decisãounclassified

See 1 more Smart Citation

A gestão da competitividade industrial por meio da aplicação dos métodos UP e multicritério no setor frigorífico de bovinos

Costa

Siluk

Júnior³

et al. 2015

Ingeniare. Rev. chil. ing.

View full text Add to dashboard Cite

O presente trabalho busca mostrar o desenvolvimento de uma modelagem capaz de revelar os custos dispendidos com a manufatura em uma empresa do ramo frigorífico, por meio da aplicação do método de Unidade de Produção em conjunto com conceitos a respeito dos métodos multicritérios. A fim de verificar o seu comportamento na prática, buscou-se aplicar o modelo em uma empresa situada no estado do Rio Grande do Sul, Brasil entre o período de Março a Agosto de 2012, visualizando-se, ao final, que o produto denominado como "Costilhar" é o mais oneroso (CQ 6 b = R$ 1,05 ≅ US$ 0,43), devido principalmente ao tempo necessário para o desenvolvimento dos seus processos (∂ 6 b = 280,7 UP). Em específico, encontraram-sevalores satisfatórios em relação ao contexto de produção para quatro dos seis períodos avaliados, em relação ao valor estipulado como ideal (CQ fb = R$ 0,65), no qual demonstra a boa situação da empresa perante o contexto abordado. Palavras-chaves: Gestão estratégica, competitividade, unidades de produção, custos de produção, métodos multicritério, frigorífico de bovinos.

show abstract