Finansowe aspekt modelowania procesów w przedsiębiorstwie
Financial aspects of modeling of processes in a company

Summary/Abstract: The article presents the management accounting tools useful for modeling of processes. The first part of the paper defines terms “model” and “modeling of processes”. The next section discusses the matter of modeling and presents the most important planes of the process management, which are necessary for the rational design of process in company. The last part of the article presents the importance of the analysis of processes’ value, activity based costing and activity based budgeting, which are the most important in modelling of process. The main objective of this paper is to present financial modeling of processes and show the effects of the use of management accounting tools on a designed model. The thesis of the article is that the management accounting tools for the management of processes allow rational modeling and process management.

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