Also known under the name of " Business Workflow Analysis " (BWA) the software packages of strategic enterprise management supply in a working team, (a company, a public administration or a hospital complex) with tools of help in the piloting of the chain of internal value, to estimate the own progress, to control its functioning and its dysfunctions, to settle tensions between its members and the other groups of the environment. By these tools the study group controls itself, is reflected and controls itself in least costs and for the best possible result.
A project of improvement of results is effective only if three conditions are performed: -It does not pull an increase of the costs of capacity relative to the loads of the staff; -It allows reaching collectively objectives of economic performances and objectives of social performances (socio-economy of processes); -It is self-financed by the realized savings and not by an increase of budgets.
The device business management is a structural genetic approach, organizational systems capable of generating a dynamics of auto regulation of costs hidden from dysfunctions, cause outlays (apathy, discouragement, conflicts, deficits, liquidation).-Methods ABC (Activity-based costing) and ABM (Activity-based management) who always have acts separately, booking costs, which the other one would try to reduce afterward by looking for causes;The BWA technology crosses on one hand the vertical approach (piloting of the organization by specialized functions) and the transverse vision / piloting by process: continuation of activities which from several entrances (inputs), produces a result (output), establishing a value for the external customer (suppliers, consumers, users) and the internal customer (staff, owners or investors).
Business workflow analysis approach unifies of this fact in its global and systematic vision the perspectives which up to there met difficulties taking into account necessity for organizations to be reduced costs to real time and not to put back them on the customer or on the following exercises to make better:
-Method cost killing which makes cups on the loads of staff and externalizes services,
-Method Applied Information Economics (AIE) which recommends a better distribution of the information with the co-workers.
-The technique of benchmarking which tries to reveal the best practices of optimization inside or outside;
- «Yield Management ", still called «Revenue Management» which covers the techniques of optimization of management of capacities;
- The Japanese KAIZEN which appeals to the voluntary service of the staff to reduce costs fixing arbitrarily for every exercise an objective of reduction of 10 %. What said that <
BWA system bases on the contrary on an universal data, interest, motivation or profit which the employees pull of the reduction of costs in real time. The effects of actions are visible at once on the accounts of management (count loads, and produced accounts distances of which are reduced). They would not be so if there had not been in advance any quantified diagnosis and regularly updated.
The AVD (added value distributed in premiums of objective, profit-sharing, salaries in the merit, the increases of the contractual pay) bases on the diagnosed potential. Diagnosed reserve is the precaution that the employees are not paid twice for the same turnover; the VAD guarantees the infringement of the standard objective of the company: the creation of wealth measured by the profit.
The AVD assures the realization of the AEV, (added economic value or operational profit of the investors). The calculation of added value on human resources supplies besides rate necessary for the audit of consolidation and the elaboration of earnings reports projected realists, because sat on the human resources value of which varies according to the indicator ‘’rotation - forming of the staff ": learning, hiring and departures.
2-Three levels of strategic control of companies//
A system of strategic Management of companies is generally divided into four levels of control of piloting of the chain of internal value
-Software packages of control of the global management of the functions of the company
-Software packages of global strategic regulation of costs - performances in real time
-Software packages specialized of the extension of particular functions ABC-ABM
2-1/Software packages of control of the global management of the functions of companies.//
They are tools:
-Of diagnosis and quantification of the indicators of piloting and the recoverable potential
-Of organization and strategic economic planning with consideration of the system of pay and motivation (premiums of objective, profit-sharing, salaries in the merit)
-Of evaluation and reporting of accounting results
2-2/ Software packages of global strategic regulation of costs – performances//
They are the software packages of mastery in real time of the costs of regulation 5 generative basic dysfunctions of outlays and the distances from accounts of management:
-Master costs of absenteeism
-Master costs of occupational accidents
-Master costs of qualitative defect
-Master costs of relative direct distances from productivity in the time of hand of work and consumption materials
-Mastery of the costs of rotation and forming (training) of the staff
2-3/ Software packages specialized of the extension of particular functions ABC-ABM//
They are software packages
-Of strategic management of human resources
-Of strategic management of the productivity
-Of strategic management of the logistics / supply chain
-Of strategic management of knowledge, memory of the company,
-Of strategic management of the quality / Industry - Business - services;
-Of strategic management of the quality / Health
3- The tools of control of the global management of the functions of the company.//
3-1/ Software packages of diagnosis and quantification of the indicators of piloting and the recoverable potential//
These tools supply in the financial and accounting service the tools of help in the diagnosis of the potential of costs led by dysfunctions: identification and quantification of the inductors of costs on which the frame can act, evaluation of the indicators of piloting of the value, the development of the performance and the strategic watch.
Three tables of seizure
•Table of seizure of the data of analysis of the distances from earnings reports of the last 3 exercises;
•Tables of calculation of the indicators of piloting of the value and the strategic watch:
-Recording of the data of calculation of the margin on variable costs (MVC) and the added economic value (AEV);
-Calculation of the value CSMVC (Contribution schedule to the margin on variable costs): the indicator of the construction of the profit, necessary for the operational piloting of the chain of internal value and strategic watches;
-Calculation of added value human resources (AVHR) from the data of the curve of learning: this indicator gives you the growth rate of your figure of business N+1 on the basis of the acquired know-how;
•Table of constitution of the data of analysis of the accounts of management (count loads / accounts products exercise N-1): to establish these data in dialogue with your co-workers or your committee of piloting.
Analysis and data processing//
All the processes of analysis, calculation and the report are generated automatically.
3-2/ Software packages of organization and the strategic economic planning with consideration of the system of pay and motivation (premiums of objective, profit-sharing, salaries in the merit)//
These tools supply in the head office of company the tools of organization of the company with centres of costs and strategic economic planning, which besides the classic process, takes into account, the system of motivation of the staff in the reduction of costs and in the infringement of fixed objectives.
Modules of organization:
•Railing of organization of the centres of costs and responsibility
•Table of declension of the missions of the centres of costs in strategic objectives:
-Specification of the structural constituents of the objectives of performance;
-Specification of social constituents;
-Specification of socioeconomic objectives.
Modules of economic planning:
•Keys of elaboration of standards and preparation of the plans of mastery of costs and added economic value (MCAEV).
•Table of economic forecasts integrating visible costs and costs hidden from dysfunctions
•Key of distribution of Distributed Added value (DAV): premiums sat on the performance and the diagnosed potential.
•Structure thresholds of motivation
•Action plan persons who has right of way MCAEV of the centres of responsibility
•Key of declension of strategic objectives at the level of the individuals and the teams.
- Index card automated of transfer of periodic results in tools f organization / economic planning and in the tools of accounting evaluation and reporting.
3-3/ Software packages of evaluation and reporting of accounting results//
One distinguishes two groups of tools
Tools automated by data processing accounting intermediate (quarterly / biannual) in real time:
-Name specific State of collective and individual performances: rates of the centres of responsibility and the employees in the collective result
•Synthesis of the data of evaluation of accounting performances by indicators of costs
•Periodic Balance by constituents of led costs
•File of transfer of accounting data and calculation of the distances from variable costs (accounts of loads and count products)
•Key of distribution of distributed added value (DAV) of period
•Index card - key of evaluation of individual performances and transfer of the premium DAV in the pay
Index card automated of transfer of the periodic results in purposes of realization of the potential, in purposes of operational follow-up and in tools of general accounting.
4-The tools of global strategic regulation of costs and performances in real time//
The result of the exploitation is determined by the difference between sales and the loads which are brought back to them.
•The tools of global strategic regulation of costs and performances in real time supply in operational directions tools to act on what is controllable by them, (variable costs) and to optimize margin, distance between sales and variable costs.
•The action of these decision-makers is effective only if they can identify the causes of distances. The engine of diagnosis identifies five basic abnormalities to which the attention of operational directions is attracted in a global and systematic way, taking into account their effects of structure and distribution in a step of management by process. This one grants priority to the common result and to the cohesion of group to play collective.
•The tools of regulation are directed to the mastery in real time of the costs of absenteeism, occupational accidents, qualitative defects and distances from direct productivity and from the distances from integrated rotation - forming.
5-Software packages specialized of extension of particular functions ABC-ABM//
5-1/ one distinguish 2 categories of software packages specialized of strategic extension of the functions of companies:
•Tools of management of the quality in standards ISO 9001 / on 2000
•Tools to measure in answer to particular preoccupations:
-Concerns of Management of human resources
-Concerns of Management of the productivity
-Concerns of Management of the logistic function and the supply chain
-Concerns of Management of knowledge
We give below details on the tools of management of the quality
5-2/ tools automated by management of the quality industry / business / services //
They are consisted generally by two types of modules:
•Files of transfer of the data of results of performance quality from software 4 to software 9 for the purposes of reporting
-Synthesis of the strategic actions of improvement of the structures of the company
-Synthesis of the strategic actions of the social by composing performance
-Synthesis of social performances and economic performances of mastery of the reducing dysfunctions of the value for the external customer and for the internal customer
Modules of food of the repository modules qualities of controllable actions on site where at distance by the body of accreditation quality:
- Modulate rights and information of the customer (RIC)
-Modulate management of the establishment and the sectors
-Modulate management of human resources (MHR)
-Modulate management of logistic functions (MLF)
-Modulate management of the system of information (MSI)
-Modulate management of the quality and prevention of risks (MQPR)
-Modulates surveillance, prevention and control of risks (SPCR)
5-3/ Tools automated by management of the quality in the establishments of health//
They are consisted generally by two types of modules:
•Files of transfer of the data of results of performance quality from software 4 to software 10
-Synthesis of the strategic actions of improvement of the structures of the company
-Synthesis of the strategic actions of the social by composing performance
-Synthesis of social performances and economic performances of mastery of the reducing dysfunctions of the value for the external customer and for the internal customer
Repository modules of controllable actions of quality on site where at distance:
-Modulate rights and information of the patient (RIP)
-Modulate file of the patient (FP)
-Modulate organization of the coverage of the patient (OCP)
-Modulate management of the establishment and the sectors (MES)
-Modulate management of human resources (MHR)
-Modulate management of logistic functions (MLF)
-Modulate management of the system of information (MSI)
-Modulates sanitary attentiveness of blood transfusion safety (SABT)
-Modulates surveillance, prevention and control of the infectious risk (SPCI)
6-Treatment of the difficulties of implementation of tools//
The biggest obstacle in the application of the solutions of strategic management of the companies is to convince the frame and the staff of the utility of these tools.
Consensus is generally obtained on one hand by the initial diagnosis of the recoverable potential.
•The importance of the recoverable potential reserve by the reduction of costs hidden from dysfunctions arouses first of all interest and membership of the staffs centre responsible for the management and for the balance of the company.
-As information the average costs of dysfunctions by sector with regard to their salary mass are 109 % in the industry, 43 % in insurances and banks, 48 % in hospital complexes, 65 % in the administration and the local governments.
-The rate of recovery of the diagnosed potential is 85 %.
• The system of motivation based on the distribution of the potential to be got back between the company and its employees arouses generally interest and membership of the staff of execution.
•The staff of frame and the users receives besides a training strengthening the mastery of tools and the corporate culture in strategic management.
7-Example of system network p2p of strategic management of company//
Complete system arranging features described above is ‘’Oberon BWA " (Business Workflow Analysis).
7-1/ applications installed at the customer are written in PHP, Flash and HTML. The data base of Oberon BWA is MYSQL.
The demo of diagnosis of the potential of costs and the indicators of piloting is accessible by personal identification numbers and free by the link: www.oberon-bwa.com
7-2/ Technology used ODBC makes system business compatible management Oberon to all the information systems using this language ODBC. Besides the support of the normal ODBC, the ODBC unified by PHP gives access to different data bases which borrowed semantics of the API ODBC to implement their own API. Instead of maintaining multiple pilots who are similar, these pilots were collected in a game of only functions ODBC.
-Compatible ODBC applications (often called ‘’applications customer ") send requests to the others application compatible ("applications server ODBC ") through the administrator of pilots ODBC, situated on the machine customer.
-The administrator of pilots ODBC determines which the used source of data is and which pilot ODBC can communicate with this particular source.
-Request is then sent by way of the pilot to the server ODBC - usually a data base. The data base can be local, on the same computer or distant.
-Data resulting from the request are then sent back by way of the administrator of pilots ODBC to the application - customer.
-Language ODBC is a combination (overall) of appeals to the functions of the API ODBC and the language of interrogation SQL.
7-3/ Oberon BWA uses the pilot ODBC unified to share and importer of the data of analysis of costs and performances with the software packages of company:
OBERON BWA uses ODBC unified for:
-To import tables of complete data of DBMS of company (as Oracle, Sybase, or SQL SERVER Microsoft),
-To create data bases by service from systems back-office,
- To look for data on specific criteria Oberon of systems of company or the other data bases,
-To convert data of Access Microsoft,
-To create reports and models.
OBERON BWA uses ODBC unified for:
-To make mailings with Microsoft Word (Windows),
- To create graphs or tables with double entrance with Microsoft Excel, to protect information in SGDB of company, as SQL SERVER Microsoft,
-To analyze in depth data by tools of requests or analysis as Brio Query or Crystal Reports to create graphs, adequate requests or reports, to create an Microsoft application Visual Basic to reach the data of the pilots OCBD.
See Also:
• Accounting software
• manufacturing
• marketing
• management
• information technology management
• management information systems
• supply chain management
• material resource planning
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• list of companiesTools automated by data processing annual and of projected analysis of accounts:
•Files of transfer of the annual data of diagnosis in modules of diagnosis.
-Transfer of the data of analysis and calculation of the distance - type of the accounts of variable costs
-Transfer of the data of calculation of the value of the indicators of piloting and strategic watch
-Transfer of the data of realization of the recoverable potential
•Reporting and audit of consolidation of the data of accounting performances:
-Operators, objective and methodology
-Analysis and programming of indicators and ratios of piloting of the performance
-Analysis and programming of the earnings reports of synthesis
-Analysis and programming of the ratios of structures, and automatic release of successive accounting processes by taking into account updated standards: capacity of self-financing, breakeven points, synthetic balance, detailed balance, funds statement, cycles of exploitation, synthetic finance, table of investment, table of depreciations, activities of trade, activities of production, external loads, taxes and taxes, loads of the staff and the others and detailed finance.The tools of regulation are generally constituted by 5 types of tables:
• Railing of analysis and quantification
• Dashboard of recording of weekly data
• Dashboard of monthly synthesis
• Summary statement of performances by team and a person
• Index card automated with transfer of the periodic results of the tools of regulation in the tools of evaluation and reporting in the accounting purposes of reporting and in the purposes of reporting quality.