Title: A framework for analysing cost structures in Business Process Reengineering (BPR)

Authors: S. Kanthi Herath, Atul Gupta

Addresses: School of Business and Economics, Lynchburg College, 1501 Lakeside Drive, Lynchburg, VA 24501, USA. ' School of Business and Economics, Lynchburg College, 1501 Lakeside Drive, Lynchburg, VA 24501, USA

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

Keywords: management accounting; business process reengineering; BPR; cost management; activity-based costing; ABC; services; standards; management accountants.

DOI: 10.1504/IJSS.2005.007474

International Journal of Services and Standards, 2005 Vol.1 No.4, pp.494 - 511

Published online: 22 Jul 2005 *

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