AD ALTA
JOURNAL OF INTERDISCIPLINARY RESEARCH
Business Process Modeling – is a mapping of business processes
oriented by objectives, developed according to certain
systematics and form of presentation.
The objectives of business process modeling are aimed at
ensuring that business processes of the enterprise can be
documented in order to receive data in a timely manner; to
represent the actual situation in the organizational unit of the
enterprise, transfer business processes to other divisions,
regulate work processes and methods through external
management mechanism in order to fulfill obligations to
business partners or the business community (for example, on
enterprise certification), meet current legal norms, train or
introduce employees, avoid loss of knowledge (for example,
when an employee is fired), support quality management and
environmental management. (10)
2.1 Business processes modeling
Business modeling methodology is a combination of methods
and principles for constructing business modeling models.
Modeling is carried out with the help of graphic elements (a
combination of notations) and the rules for their use. Currently,
the most common methodologies are IDEF0, ARIS, etc.
The modeling methodology distinguishes such approaches as
functional and object-oriented.
In a functional approach to modeling, the main element is a
function (operation), and a business process is represented as a
sequence of functions that transform process inputs into outputs
using certain resources. (11)
In terms of the relevance of the content of the model are divided
into:
1.
Model “As is” reflects the REAL state of affairs at the time
of the description, actually existing, established technology
of work.
2.
Model “To be” reflects the target state, which is supposed
to be implemented in the future. For example, a working
model of a newly opened enterprise, or a new (completely
new or improved old) procedure for performing any work.
3.
Model “Should be” reflects the “idealized” state of affairs
(for example, according to regulatory documents, while the
actual scheme of work may, in reality, be somewhat
different). In practice, the need to build such models is
infrequent.
Moreover, these models of the same process can vary quite
significantly.
Example. Let’s consider an example of improving the business
processes of the accounting department based on the
introduction of the target model of the mining industry by the
example of the implementation of the target model of the
accounting process for the fixed assets of the mining industry.
The target model for the accounting of fixed assets of the
extractive industry enterprise, which was developed considering
the subsequent automation of the process in the accounting
system. Detailing the target model is designed to structure and
control the completeness of the development and approval of
process documentation.
When introducing the above target model for the accounting of
fixed assets, the resulting fact is the optimization of the process
of the accounting of fixed assets by reducing the processing time
of accounting information in the accounting system, reducing the
time required to prepare reporting forms for accounting for fixed
assets, and also reducing the time for entering accounting
information into the data system by a single input information
into the accounting system and its mapping in various modules
of the system and obtaining operational information from the
system by users and the international stakeholders.
Description of the target model for the accounting of fixed
assets. Accounting operations and controls for the asset
accounting section in the target model while improving the
business process are carried out according to the following
process maps:
1.
Implementation of accounting operations and controls on
the site of accounting for fixed assets.
2.
Reception of primary documents, their scanning,
processing
3.
Verification of documents on formal grounds
4.
Incorporation of documents into the electronic document
management system
5.
Preparations for the closure of the fixed asset accounting
section.
6.
Preparation of information about objects according to
accounting data (list, cost)
7.
Preparation of information on the technical condition
8.
Verification of information
9.
Assessment of the amount of impairment of non-current
assets
10.
Verification of the Fixed Assets Assessment Report
11.
Approval of the report on revaluation/impairment of fixed
assets
12.
Check of completeness and correctness of operations and
documents on the site
13.
Preliminary depreciation calculation
14.
Conducting results of valuation/impairment of long-term
assets in accounting
15.
Adjusting for proper depreciation
16.
Productive depreciation calculation.
17.
Analysis of the accounts for the accounting of the
unfinished capital investments after the calculation of the
cost price
18.
The final control of the site for recording non-current
assets (fixed assets, intangible assets, construction-in-
progress).
3. Results and Discussion
3.1 Business processes optimization
Consider a method of optimizing business processes (department
of the control unit of the mining enterprise), which was
developed based on the “target model of the enterprise”. The
methodology consists of the following successive steps:
1.
Building a model “As is”;
2.
Then the analysis is performed;
3.
A “Should be” model is being developed, parameters,
resources, infrastructure, and workflow of the business
process are being rebuilt;
Development of the target model “Should be”. A plan for the
implementation of an optimized business process is being
developed, the transition to the “Should be” state.
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