Celem niniejszego artykułu jest – po przedstawieniu istoty zarządzania ryzykiem i roli audytu w procesie zarządzania ryzykiem – zaprezentowanie modelu dojrzałości zarządzania ryzykiem oraz jego aspektów procesowych i na tym tle scharakteryzowanie zakresu wsparcia tego modelu przez technologie informatyczne wykorzystywane w ramach audytu, w tym przez rozwiązania nowatorskie rozwijane przez autora artykułu.
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The purpose of this article is – after the presentation of the essence of risk management and the role of audit in the risk management process – to demonstrate the maturity model for risk management and process aspects, and on this background characteristic of the support of this model by information technology used in the audit, including the innovative solutions developed by the author of the article.
W artykule zaproponowano metodę odkrywania procesu dla potrzeb analizy międzyorganizacyjnych procesów biznesowych. Aby przedstawić praktyczne aspekty proponowanej metody analizy zrealizowano procedurę ekstrakcji danych procesowych (z bazy danych przykładowego systemu klasy ERP) oraz zaprezentowano rezultaty analizy charakterystyk badanego procesu.
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This paper proposes a method of process mining for the analysis of interorganizational business processes. To demonstrate the proposed method of analysis was carried out procedure for extracting process data (from a database sample ERP system), and presents the results of analysis of the characteristics of an exemplary process.
Business model that articulates the economic logic of how an organization creates and delivers value should underlie every performance measurement system and should explain how the important nonfinancial and financial variables in the performance measurement system are related to each other. Due to the lack of research in this area, the conceptual framework for analyzing elements of the business model and relations between them has been proposed. This paper explores also the concept of business model life cycle and controlling as a part of this concept. For analysis of business models this study proposes resource and process consumption accounting (RPCA) method. Its components (resources, activities, products/services, customers) are at the same time elements associated with the Osterwalder’s Business Model Canvas (BMC).
Before we create a common taxonomy of business rules and business process models, it is necessary to understand the relationship between rules, process models, and processes. This paper contains two main parts. Section 2 defines the relationship between rules, processes, and process models (the relationship between process models and processes is clear, so we omit it). Section 3 reviews some existing research on various facets of that relationship.
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