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Executive Summary—Implementing Business Process Redesign
Source: This article is excerpted from The Society of Management Accountants of Canada Strategic Management Accounting Practices series.
By: Mohan Kharbanda

Introduction

Defining Business Process Redesign (BPR)

Objectives of BPR

 

Introduction

 

Efficient and effective business processes are critical to any enterprise that hopes to maintain, or improve, its competitive position. Improvement in quality, time, and costs can result in increased profit. The way an enterprise structures and manages its business processes has a great impact on these outcomes.

Business processes are becoming more important as customers' expectations are increasing and there is a need to become focused on providing customer value. Simultaneously, time-based competition—shorter planning cycles, shorter lead time, shorter product development cycles, shorter product life cycles—is becoming prevalent. Many enterprises are not ready to meet the concurrent demands of customer-focused, time-based, and low-cost competition because key business processes are poorly structured.

Poorly structured processes often result from a history of neglect, rather than poor initial design. Few enterprises pay as much attention to process research and development as they do to product research and development. Consequently, their processes remain static while the environment of the enterprise changes. The traditional organization of business activities into separate functions such as sales, purchasing, inventory management, production, and distribution may be inadequate to support the new cross-functional requirements of the economic environment. Cross-functional requirements become important in a Just-in-Time (JIT) environment in an environment where global demands and rising customer expectations need to be satisfied along market lines. Implementing these changes requires redesigning an organization's business process(es).

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Defining Business Process Redesign (BPR)

According to Hammer and Champy, a business process is a "collection of activities that takes one or more kinds of input and creates an output that is of value to the customer."

Hammer and Champy define BPR as "the fundamental rethinking and radical redesign of business processes to achieve dramatic improvements in critical, contemporary measures of performance, such as cost, quality, service, and speed." These improvements are a result of analyzing the enterprise's core business processes independently of current reporting lines and functional work units.

 

BPR involves soliciting input from customers, as well as studying and questioning established practices throughout the organization. It is neither a minor nor an easy exercise. BPR requires changes in organizational structures, management systems and processes, jobs and skills, and culture and values.

Although all BPR projects are unique, most of them share the following six characteristics:

 

·         there is a fundamental rethinking of the way in which activities are carried out and work gets done;

·         there is a structural reorganization with changes to existing jobs;

·         there are new information technologies, taking advantage of decreasing costs and increasing functionality, to improve access to information and speed of decision making;

·         there is a new value system, focusing on value from the customer's viewpoint and on employee empowerments;

·         there is a new performance measurement system to measure both processes and outputs; and

·         BPR is carried out through teamwork

 

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Objectives of BPR

 

BPR must ensure that activities are consistent with the enterprise's currently stated strategic and operational objectives. Different enterprises emphasize different objectives. For example, an enterprise that is competing on the basis of customer service will redesign its business processes with customer service as the primary goals, while an enterprise attempting to be a least-cost producer will redesign its business processes with cost as the primary goal.

 

In order to meet these enterprise-wide objectives, BPR focuses on achieving dramatic, breakthrough improvements in the effectiveness and efficiency of business operations. The overall aim is to satisfy multiple business objectives simultaneously.

 

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This article was prepared with the advice and counsel of Sondra Berry, Elizabeth Bluemke, Tony Carter, Dennis Daly, Sandy Denarski, Tom Dolan, Eric Erickson, K. David MacFarlane, William McMahon, and Richard Wong.
Copyright © 2000 by The Society of Management Accountants of Canada.