Процессный подход к управлению затратами и его роль в эволюционном реинжиниринге бизнес-процессов

Abstract

The aim of the paper is to investigate the role of the process approach to cost management in the evolutionary reengineering of business processes and to develop tools for its implementation. To achieve the specified goal, the following tasks were set in this work: analyze the essence of the process-oriented cost management approach and its connection to business process reengineering; present an algorithm for implementing the process-oriented cost management approach with the aim of subsequent business process reengineering; develop a mathematical toolkit that describes the essence of the approach and allows evaluating the effective-ness of the process-oriented cost management from the perspective of optimizing business processes. As a result of the study, the key aspects of the identified approach and its applicability for the implementation of evo-lutionary reengineering of business processes were highlighted, the main advantages and limitations of this type of activity were characterized. The algorithm is presented and a mathematical model of implementation and performance evaluation of the process approach to cost management with subsequent reengineering of business processes is developed.