BUSINESS PROCESS MANAGEMENT NOTATION FOR A COSTING MODEL CONCEPTION

Marcelo Bernardino Araújo,Rodrigo Franco Gonçalves,Bruno Amado Rodrigues Filho

doi:10.14488/bjopm.2016.v13.n3.a2

Marcelo Bernardino Araújo, Rodrigo Franco Gonçalves + Show 1 more

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https://doi.org/10.14488/bjopm.2016.v13.n3.a2

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Abstract

This study was conducted to map and model the business processes of the HEI (Higher Education Institutions). It aims to show the importance of business processes modelling as a precondition for information system design. It shows the concepts of Activity-Based Costing (ABC) and its update, the TDABC (Time-Driven Activity-Based Costing), to support the development of a costing system for public universities. For the modelling of business processes, it was used the BPMN (Business Process Management Notation). It can be conclude that public processes implemented in public services are both complex and bureaucratic, mainly due to regulations. A bidding procedure of acquisition materials or services demand eight sectors activities. The contribution of this study is to present how a business process modelling should be applied to public service for the optimization of resources. This research presents the normal flow of bids, but in practice there is some variation.

Highlights

The research method uses a case study approach combined with Business Analysis techniques from Business Analysis Body of Knowledge (BABoK) to model the business process for information system design
This paper aims to show the complexity of the bidding process in public service to purchase goods and services
We use through business process modeling technique by BPMN notation

Summary

Introduction

The responsibility of a public university is teaching, and provide extension activities and resources for research of specific areas. As part of the public administration, entities are under excessive rules and regulations, either in Brazil or in the United Kingdom, as shown by some researches (Andrews et Boyne, 2014). In addition to legal enforcement, public expenditure control is necessary for a proper allocation of key resources in areas of the Brazilian government (Araújo, 2011). In Brazil, all spent conducted by the Public Administration needs to be approved by the legislature through an annual budget law. It is necessary to analyze the quality of public spending. Among the various methods of costing international public universities have adopted ABC (activity-based costing) (European University Association, 2008)

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