Title: A framework for analysing cost structures in business process reengineering
Authors: S. Kanthi Herath, Atul Gupta
Addresses: School of Business, Clark Atlanta University, James P. Brawley Drive at Fair Street, Atlanta, GA 30314, 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 (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.
Keywords: management accountant; business process reengineering; BPR; cost management; activity-based costing; ABC; services; standards.
International Journal of Services and Standards, 2006 Vol.2 No.1, pp.84 - 100
Published online: 22 Nov 2005 *
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