Abstract
The ability to steer business operations in alignment with the true origins of costs, and to be informed about this on a real-time basis, allows businesses to increase profitability. In most organisations however, high-level cost-based managerial decisions are still being made separately from process-related operational decisions. In this paper, we describe how process-related decisions at the operational level can be guided by cost considerations and how these cost-informed decision rules can be supported by a workflow management system. The paper presents the conceptual framework together with data requirements and technical challenges that need to be addressed to realise cost-informed workflow execution. The feasibility of our approach is demonstrated using a prototype implementation in the YAWL workflow environment.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
References
Booth, P., Matolcsy, Z., Wieder, B.: The impacts of enterprise resource planning systems on accounting practice–the Australian experience. Australian Accounting Review 10(22), 4–18 (2000)
Chung, L., Nixon, B., Yu, E., Mylopoulos, J.: Non-functional requirements in software engineering. Kluwer (2000)
Grabski, S., Leech, S., Sangster, A.: Management accounting in enterprise resource planning systems. CIMA Publishing (2009)
Hyvönen, T.: Exploring Management Accounting Change in ERP Context. PhD thesis, University of Tampere (2010)
Kettinger, W., Teng, J., Guha, S.: Business process change: a study of methodologies, techniques, and tools. MIS Quarterly 21(1), 55–80 (1997)
Professional Accountants in Business Committee. Evaluating and improving costing in organizations (July 2009)
Reijers, H., Mansar, S.: Best practices in business process redesign: an overview and qualitative evaluation of successful redesign heuristics. Omega 33(4), 283–306 (2005)
Russell, N., van der Aalst, W.M.P., ter Hofstede, A.H.M., Edmond, D.: Workflow resource patterns: Identification, representation and tool support. In: Pastor, Ó., Falcão e Cunha, J. (eds.) CAiSE 2005. LNCS, vol. 3520, pp. 216–232. Springer, Heidelberg (2005)
ter Hofstede, A.H.M., van der Aalst, W.M.P., Adams, M., Russell, N.: Modern Business Process Automation: YAWL and its support environment. Springer (2010)
van der Aalst, W.M.P.: Process Mining: Discovery, Conformance and Enhancement of Business Processes. Springer (2011)
van der Aalst, W.M.P., Dustdar, S.: Process mining put into context. IEEE Internet Computing 16, 82–86 (2012)
vom Brocke, J., Sonnenberg, C., Baumoel, U.: Linking Accounting and Process-Aware Information Systems - Towards a Generalized Information Model for Process-Oriented Accounting. In: European Conference on Information Systems, pp. 1–13 (2011)
Weske, M.: Business Process Management: Concepts, Languages, Architectures. Springer-Verlag, New York, Inc., Secaucus (2007)
Wynn, M.T., Low, W.Z., Nauta, W.: A framework for cost-aware process management: Generation of accurate and timely management accounting cost reports. In: Conferences in Research and Practice in Information Technology, CRPIT (2013)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2013 Springer-Verlag Berlin Heidelberg
About this paper
Cite this paper
Wynn, M.T. et al. (2013). Cost-Informed Operational Process Support. In: Ng, W., Storey, V.C., Trujillo, J.C. (eds) Conceptual Modeling. ER 2013. Lecture Notes in Computer Science, vol 8217. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-41924-9_16
Download citation
DOI: https://doi.org/10.1007/978-3-642-41924-9_16
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-41923-2
Online ISBN: 978-3-642-41924-9
eBook Packages: Computer ScienceComputer Science (R0)