A framework for analysing cost structures in business process reengineering. (23rd November 2005)

• Record Type: Journal Article
• Authors: Herath, S. Kanthi; Gupta, Atul
• Is Part Of: International journal of services and standards. Volume 2:Number 1(2006)
• Page Start: 84
• Page End: 100
• Publication Date: 2005-11-23
• Subjects: management accountant -- business process reengineering -- BPR -- cost management -- activity-based costing -- ABC -- services -- standards; Standardization -- Periodicals; Customer services -- Standards -- Periodicals; 389.605
• Languages: English
• ISSNs: 1740-8849

Abstract

This paper provides a cost management framework using Activity-Based Costing (ABC) for studying the management accountant's contribution in Business Process Reengineering (BPR). When percent reliable cost data are established, they become base standards upon which future cost management systems are developed and they will improve the management accountant's services to the BPR project.