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The Complementariness of the Business Process Reengineering and Activity-Based Management

Author

Listed:
  • Violeta DOMANOVIC

    (University of Kragujevac, Faculty of Economics)

  • Vesna STOJANOVIC-ALEKSIC

    (University of Kragujevac, Faculty of Economics)

Abstract

In order to sustain long term growth and development, an enterprise has to envisage and implement contemporary management innovations altogether. In transition economies, like Serbia is, it is of great importance to redesign business processes and activities, to analyse activity profitability in order to select value-added activities and reduce non-value added ones. This paper considers the possibility for complementary implementation of the business process reengineering and activity based management in the process of long term efficiency improvement. Namely, the basic postulate of business process reengineering concept might be established in the process of activity based management implementation and conversely.

Suggested Citation

  • Violeta DOMANOVIC & Vesna STOJANOVIC-ALEKSIC, 2010. "The Complementariness of the Business Process Reengineering and Activity-Based Management," Scientific Bulletin - Economic Sciences, University of Pitesti, issue 9, pages 123-130.
    • Handle: RePEc:pts:journl:y:2010:i:1:p:123-130
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    References listed on IDEAS

    as
    1. Hammer, Michael & Champy, James, 1993. "Reengineering the corporation: A manifesto for business revolution," Business Horizons, Elsevier, vol. 36(5), pages 90-91.
    2. Armstrong, Peter, 2002. "The costs of activity-based management," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 99-120.
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    More about this item

    Keywords

    business process reengineering; activity based management; enterprise; efficiency;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • L53 - Industrial Organization - - Regulation and Industrial Policy - - - Enterprise Policy

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