What Is Process
What is the Process
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Process Definition SiteMap

James Brimson in his book "The Handbook of Process-based Accounting, Leveraging Processes to Predict Results published by American Institute of Certified Public Accountants, defines a process as:

  • "A process is a repeatable series of operations that consume resources to alter material, energy, or information into outputs that are provided to customers."

So all processes are "repeatable" they are not one time events although the environment may be different. Investing is a repeatable process, however the trend of the market, status of hedge funds, etc. may affect how you trade.

  • "Each process has its own unique function to perform in the enterprise., There are clear boundaries between the outcomes of an enterprise' various processes"
The accounting process is very different from the purchasing process. So there are clear boundaries. However, some processes may overlap. For example, IT provides computers and phones to both new and current employees.

5.0     IT would have a process called "Provide employees with computers and phones".
5.1: A subset of that process would be "Provide computers and phones to new employees"

  • "All processes are necessary to sustain the organization. ...This requirement does not mean that the process must be performed inside the organization; the enterprise can outsource the process."

An organization can not stop paying employees or stop purchasing. However it can outsource these processes, perform less frequently, automate, etc.

  • All processes must continue to function effectively over time. An enterprise's processes cannot remain static but mush continuously adapt to a shifting business environment"

The world is constant changing. Cell phones now allow us to access email, data, and internet. If organizations remain static they will fall behind their competition

Call John Antos, Jim Brimson or Pat Dowdle at 972-980-7407 to find out more about Process Management.

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