| Abstract: |
The complexity of organizations has become difficult to manage and organizations have lost the traceability between their essential transactions and the respective implementation costs. Most organizations do not have a coherent, comprehensive and consistent vision of the costs directly or indirectly related to the organization essential operations. This essential operations are based on networks of subjects that interact in order to coordinate and perform work, contributing for global performance. The lack of understanding of where costs occur leads to difficulties when taking decisions, limiting what can be achieved in a planned way, reason for the need of a properly cost analyses. A solution could contribute to a better understanding of where costs occur, providing managers with more information to support their decisions, so they can improve organizations in order to be more profitable. In our research we propose a DEMO-based Cost Model to address this problem, which intends to reduce the complexity of analysing costs, mapping the implementation costs with the essence of organizations. Our proposal allows analysing costs from different perspectives, by act, actor role, transaction and business process. The demonstration was applied to Invoice Management of a research and development unit. This research was conducted using DSRM. |