KOSZTOWE ASPEKTY ZARZĄDZANIA PROCESAMI BIZNESOWYMI
COST ASPECTS OF BUSINESS PROCESS MANAGEMENT

Summary/Abstract: The aim of the article is to analyze the method of valuing the costs of processes and activities within the concept of Resource and Process Consumption Accounting (RPCA) in the context of business process management of the enterprise. RPCA has been defined as systematic and comprehensive management cost accounting which integrates assumptions of German Grenzplankostenrechnung (GPK) and Anglo-American Activity Based Costing (ABC), processing financial and non-financial data, according to strictly defined rules, into management information about costs of resources and processes, as well as costs and profitability of products, services, and customers. The implementation of the purpose required the submission of proposals for the definition of the concept of process and activity. The article points out the limitations in the method of capturing activities and processes in the ZPRK model and proposed a modification of this model. The specific production company was made the reference point for the considerations.

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