Applications of Business Process Management （BPM） in Chinese Firms： A Managerial Accounting Perspective

Based on a questionnaire survey, the aim of this paper is to explore the relationship of business process management （BPM） with managerial accounting system （MAS） and their economic performance consequences in Chinese firms. Statistical data show that more firms accept business process improvement （BPI） other than business process reengineering （BPR） and optimize their activity chains other than supply chains. Through the construction of three elements, i.e., goal-setting, monitoring, and incentive schemes, of MAS, the study finds that when implementing BPM, firms usually use accounting indexes to set goals of the effect of business processes and combine the goals with monitoring and incentive schemes. Statistical data also show that incentive schemes get the lowest usage degree compared with goal-setting and monitoring. In addition, there are differences in their managerial accounting usages for BPM among firms considering ownership, industry, and scale. The main finding of this paper is that BPM empirically brings favorable changes to firms＇ economic performance via managerial accounting in general, and via goal-setting, monitoring, and incentive schemes in particular.

Value Creation of Business Process Management （BPM） and Managerial Accounting System （MAS）： A Case Study

This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.

PERFORMANCE-DRIVEN BUSINESS PROCESS MANAGEMENT METHODOLOGY FOR SMALL AND MEDIUM SIZED-ENTERPRISES

Based on the analysis of the common limitations of business processmanagement (BPM) methodologies and the requirements of small and medium sized-enterprises (SMEs),the importance of a 'performance construct' of BPM methodologies is identified, a six-phaseperformance-driven BPM methodology for the production and operation processes of Chinese SMEs isdeveloped. A case study on the process management of a medium-sized enterprise shows a successfulexample of running the methodology.

Analyzing and Designing Business Processes Management System Based on Transformation of Instantiated Ontology’s State

The paper discusses efforts of finding a simple and transparent method to analyze business processes and developing its management system architecture. By introducing ontology and its state, the approach tried to find a unified representation and a flexible choreography of business processes. The main idea of the paper is the transformation of ontology＇s states, which are the most important scenarios of enterprises. The business activity composition, that is, case composition based on an AI technique, Case Based Reason （CBR）, which is to solve new problems by retrieving solutions to previous problems, and then store the modified solution. The main interest in CBR relies on that it allows a system to avoid past failures and exploit past successes.

Process Discovery and Refinement of an Enterprise Management System

The need for the analysis of modern businesses is rapidly increasing as the supporting enterprise systems generate more and more data.This data can be extremely valuable for executing organizations because the data allows constant monitoring,analyzing,and improving the underlying processes,which leads to the reduction of cost and the improvement of the quality.Process mining is a useful technique for analyzing enterprise systems by using an event log that contains behaviours.This research focuses on the process discovery and refinement using real-life event log data collected from a large multinational organization that deals with coatings and paints.By investigating and analyzing their order handling pro-cesses,this study aims at learning a model that gives insight inspection of the processes and performance analysis.Furthermore,the animation is also performed for the better inspection,diagnostics,and compliance-related questions to specify the system.The configuration of the system and the conformance checking for further enhancement is also addressed in this research.To achieve the objectives,this research uses process mining techniques,i.e.process discovery in the form of formal Petri nets models with the help of process maps,and process refinement through conformance checking and enhancement.Initially,the identified executed process is reconstructed by using the process discovery techniques.Following the reconstruction,we perform a deep analysis for the underlying process to ensure the process improvement and redesigning.Finally,some recommendations are made to improve the enterprise management system processes.

Research on Business Performance Management in China

In China, performance management is much more emphasized than before. This paper analyzes the status quo and problems of performance management in enterprises of China, brings forward its necessity to integrate business performance management, and then gives a framework of business performance management. The conclusions of this paper will be benefited to further study on how to improve performance through implementing BPM for enterprises.

On Computing the Suitability of Non-Human Resources for Business Process Analysis

Business process improvement is a systematic approach used by several organizations to continuously improve their quality of service.Integral to that is analyzing the current performance of each task of the process and assigning the most appropriate resources to each task.In continuation of our previous work,we categorize resources into human and non-human resources.For instance,in the healthcare domain,human resources include doctors,nurses,and other associated staff responsible for the execution of healthcare activities;whereas the non-human resources include surgical and other equipment needed for execution.In this study,we contend that the two types of resources(human and non-human)have a different impact on the process performance,so their suitability should be measured differently.However,no work has been done to evaluate the suitability of non-human resources for the tasks of a process.Consequently,it becomes difficult to identify and subsequently overcome the inefficiencies caused by the non-human resources to the task.To address this problem,we present a three-step method to compute a suitability score of non-human resources for the task.As an evaluation of the proposed method,a healthcare case study is used to illustrate the applicability of the proposed method.Furthermore,we performed a controlled experiment to evaluate the usability of the proposed method.The encouraging response shows the usefulness of the proposed method.

Competency Driven Resource Evaluation Method for Business Process Intelligence

Enterprises are continuously aiming at improving the execution of processes to achieve a competitive edge.One of the established ways of improving process performance is to assign the most appropriate resources to each task of the process.However,evaluations of business process improvement approaches have established that a method that can guide decision-makers to identify the most appropriate resources for a task of process improvement in a structured way,is missing.It is because the relationship between resources and tasks is less understood and advancement in business process intelligence is also ignored.To address this problem an integrated resource classification framework is presenting that identifies competence,suitability,and preference as the relationship of task with resources.But,only the competence relationship of human resources with a task is presented in this research as a resource competence model.Furthermore,the competency calculation method is presented as a user guider layer for business process intelligencebased resource competence evaluation.The computed capabilities serve as a basic input for choosing the most appropriate resources for each task of the process.Applicability of method is illustrated through a heathcare case study.

Business Process Analysis and Simulation: The Contact Center of a Public Health and Social Information Office

This article proposes a framework, called BP-M* which includes: 1) a methodology to analyze, engineer, restructure and implement business processes, and 2) a process model that extends the process diagram with the specification of resources that execute the process activities, allocation policies, schedules, times of activities, management of queues in input to the activities and workloads so that the same model can be simulated by a discrete event simulator. The BP-M* framework has been applied to a real case study, a public Contact Center which provides different typologies of answers to users’ requests. The simulation allows to study different system operating scenarios (“What-If” analysis) providing useful information for analysts to evaluate restructuring actions.

Exploring the Characteristics of Business Process Modeling Solutions in the Saudi Market

Business Process Modeling (BPM) is a mechanism that separates all business aspects from the underlying technological and implementation features of a system. The aim is to capture an organization’s processes and achieve its business objectives. Currently, there are many solutions for Business Process Modeling and Design offered by vendors. However, the selection of one solution or another by customers is usually conducted in an ad-hoc manner. Given the underlying environment that a customer might have and their limitations, there is no standard methodology that can help in the selection of the most appropriate solution. This paper therefore highlights the key characteristics of BPM solutions in the market to facilitate an understanding of the compatibility of a given solution with customer’s environments;hence, customers can then make informed decisions regarding their selections.

Multiperspective Representation of Internal Controls in Business Processes

The internal control process, which is designed to help an organization accomplish specific control objectives, is one of the most important processes, as it can determine whether or not the organization is in compliance with its internal or external requirements. Internal controls emerge from different perspectives. Currently, experts view and act on one control perspective at a time, which creates inefficiencies and duplication. This software engineering research is aimed at proposing a multiperspective framework for representing internal controls, in order to obtain a centralized and comprehensive view of all internal control mechanisms. To carry out this research, we also needed to represent the many different stakeholder perspectives of internal controls. Based on a literature review of mathematical and psychological analysis, we searched for the most suitable multiperspective representation of internal controls, and assessed the many representation options using the AHP (analytical hierarchical process) sensitivity analysis approach. This approach has been applied to a study group which has been called to answer to a questionnaire.

Creating a Business Process Monitoring System ＂A-IOMS＂ for Software Development

In this paper, the authors establish the Amalab-integrated operation management system （A-IOMS） as a new way to carry out software development and monitor business processes. This new system puts the previously constructed the Amalab-project planning navigation system （A-PPNS） to work throughout the entire organization. The A-IOMS has several key elements. Specifically, the authors have constructed： （1） a Hi-reliability estimation system diagnostic tool that pinpoints problems with software development estimates and offers a prescription for resolving them; （2） a QA table map that allows for an immediate, thorough, and consistent quality assurance process; （3） a system for sharing software development schedules throughout the organization; and （4） a technological asset completion reporting system for passing down and cultivating software development technologies and strategically expanding them. The authors verified the effectiveness of the A-IOMS at company A, a systems integration company, and the given outcomes were obtained.

Modeling of Business Processes of Project Financing

Need of transformation of means of support of project financing for commercial banks is proved.The analysis and modeling of business processes of project management by the contextual chart and the chart of decomposition is carried out that allowed to describe the main stages of project financing.With use of tools of programming the business application of project management which will promote operational assessment on selection of introduced drafts is created.

Artifact-centric workflow management system

Data-centric modeling approach for workflow specification and design has received considerable attention from research and development communities.An architecture for a workflow management system named EZFLOWS was outlined.Key components and research issues associated with the development of EZFLOWS were discussed.

Unscramble to the national standard of quality management in China

This paper introduces the main content of the national standard of quality management in China---the GB/T 19580 Criteria for Performance excellence.The scope,purpose,the difference from ISO 9001 and evaluation requirements are described.

面向主动式BPM的IoT服务动态绑定方法

在现有的物联网(IoT)服务及业务流程管理(BPM)系统研究的基础上,提出一种面向主动式BPM的IoT服务动态绑定方法。首先,该方法构建了从时序序列中学习情境信息及IoT服务绑定规律的模型,并预测可绑定的IoT服务列表。该模型基于双向门控循环单元(Bi-GRU)搭建编码器解码器结构网络模型,引入注意力机制,通过优化神经网络结构提取时序数据依赖关系,从而通过该预测模型提升BPM系统的主动性。其次,将用户任务与边界非中断事件相结合实现IoT服务动态绑定活动,该活动通过集成上述预测模型和IoT服务动态切换及多IoT服务并行运行架构实现BPM系统在运行时动态绑定IoT服务。实现面向主动式BPM的基于情境感知的IoT服务动态绑定系统,基于液化天然气(LNG)危化品海上运输安全监管场景进行案例分析,对系统中预测模型的性能进行了定量的实验评价。经过对比,提出的预测模型在多项指标中均优于其他模型。案例分析和实验结果验证了方法的有效性。

A Requirement Driven Learning Management Architecture Based on BPEL

With the prosperity of the Intemet, e-learning has been greatly improved. By supporting multiple learners and multiple roles in a learning activity, the IMS Leaming Design （LD） specification provides a collaborative scenario for participants. However, IMS LD provides insufficient support for interaction among learning activities and can not dynamically integrate learning resources to meet the continually changing service requirements. In this paper, a Business Process Execution Language （BPEL） enhanced requirement driven learning management architecture to address the issues of personalize adaptive learning was proposed. It models the learning activity by combining IMS LD with BPEL and matches optimal learning sequence based on Case-based reasoning （CBR） method. By providing expandable secure learning sequences flexibly, it satisfies the different actual demands for personalize learning

基于血站管理信息系统的业务全流程监督管理体系构建

目的 血站管理者可以实时对血站全流程关键业务运行态势进行全流程掌握,实现对血站业务全流程的监督管理,提升业务工作效率和保障血液质量。方法 从编制依据、血站业务范围、岗位监督管理内容、总体框架设计、管理系统和监督管理界面设计、物理数据库设计、程序开发和上线调试等多个方面,建立业务全流程监督管理体系,并将其与血站管理信息系统进行对接,及时、全面地记录从采血到供血全过程的业务流程关键指标信息,通过手机APP的方式进行展示和管理,于2023年投入血站使用后对2023年和2022年总采集量、总制备量、总供应量,以及检验不合格报废率和非检验不合格报废率(不含乳糜)进行统计分析。结果 建立了基于血站管理信息系统的业务全流程监督管理体系的手机APP,实现了“移动办公”式监督管理,2023年正式投入使用后,2023年总采集量、总制备量和总供应量均高于2022年,分别增长5.88%(13 247/225 454 U)、4.73%(24 156/510 698 U)、6.70%(34 814/519 914 U),检验报废率(0.54%,2 868/534 854 U)显著低于2022年(0.60%,3 047/510 698 U)(P<0.01),非检验报废率(不含乳糜)(0.12%,649/534 854 U)显著低于2022年(0.19%,991/510 698 U)(P<0.01)。结论 基于血站管理信息系统的业务全流程监督管理体系的构建,可以满足血站不同管理者不限时间和地点的标准化管理服务需求,实现对业务全流程的监督管理,还可以持续提升血站业务工作和血站管理的规范化、科学化水平,保障血液资源供应。

有效合规管理的基本原则

为有效地预防企业发生违法违规行为,避免企业遭受重大的系统性合规风险,需要确立一些基本的合规管理原则,使之成为指导企业建立有效合规管理体系的基本准则。企业无论是搭建日常性合规管理体系,还是在危机发生后进行合规整改,都应遵循“风险导向原则”“相称性原则”“高层承诺原则”“权威性原则”“业务流程渗透原则”“可持续性原则”等方面的要求。这是避免纸面合规、形式化合规或无效合规的制度保障,也是企业实现有效合规管理的最低要求。