Towards the implementation of a software platform based on BPMN and TDABC for strategic management

Abstract

The strategic management of resources and processes has become a key element to enable industries to achieve their goals of minimising costs and maximising profits. Business Process Management (BPM) and Time-Driven Activity-Based Costing (TDABC) are two important tools that allow business managers to identify both activities performed and resources used within a company. Therefore, taking advantage of the integration of these tools may result in a deeper analysis of the state of a company. This paper presents the development of a platform for integrating Business Process Management Notation (BPMN), to represent and store process flows, and TDABC, to obtain an estimation of their associated costs. To achieve this aim, the study reviews some methodologies used for modelling costing-oriented processes and for estimating process costs. The resulting software is a tool to support the first three phases of the BPM lifecycle, i.e., process identification, discovery and analysis, and the TDABC calculations.