business intelligence, activity based costing, process management as promising tools for profitable...

7/30/2019 Business Intelligence, Activity Based Costing, Process Management as Promising Tools for Profitable Business

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International Conference on Production Research

BUSINESS INTELLIGENCE, ACTIVITY BASED COSTING, PROCESS MANAGEMENT

AS PROMISING TOOLS FOR PROFITABLE BUSINESS

J. Oleskow, M. Fertsch, P. Golinska

Institute of Management Engineering, Faculty of Computing and Management, Poznan University ofTechnology, Strzelecka 11 Str., 60-965 Poznan, Poland

AbstractIn business today, only the profitable will survive. While companies may strive to ramp up sales, increasemarket share, or hit customer service targets - there is no model to sustain a successful business withoutprofits. Thought it sounds logical, many companies dont strive for profitability, as the objective. It is oftenmortgaged, sometimes unwittingly, because management does not have a firm grasp on all cost factors.Hereby paper will prove how application of systems: Activity Based Costing (ABC), Business Intelligence(BI) and Process Management can increase profitability, reduce external and internal business risks andguarantee smooth business running. The main focus is business intelligence: how implement effectively BIsystems on the basis of practical cases, what opportunities and advantages arise from their ap plication aswell as how successfully overcome challenges facing ERP systems thanks to integration with BI systems.

Keywords:Business intelligence, activity based costing, process management

1 INTRODUCTION

1.1 Business Intelligence solutions

Current state

Business intelligence has become essential in mostorganizations. BI is not constrained to individualdepartments in organizations, but rather is viewed asessential at the corporate level with many organizationsnow focusing on growing their BI maturity vis-a-vis priorstates as well as peer organizations. BI isbecoming partof business processes, It is being integrated with workflow,business automation and proactive systems, and is notconstrained by any measure to post-operational processesalone.[1] Business intelligence solutions typically offer theability to analyze quantitative data and produce informationthat monitors business performance. The analyses may besummaries or drill downs that present details on subsets ofdata.The BI infrastructure consists usually of the serverplatform, operating system, database managementsystem, communications facilities, performance tools, BItools and security tools. All data in the BI environment iscreated under a single architecture. Data flow in BI

systems shows figure 1.

Figure 1: Data flow in BI systems [21]

If companies want to introduce business intelligencesoftware they shall obey above all following rules:[2]

1. Understandenterprise its business processes, dataand how data is used by people

2. Involve key users, such as line-of-business executives,early in the selection process. Get sponsorship fromsenior executives and find out what they want toaccomplish through business intelligence

3. Make sure components of the business intelligencesystem work well together. Some of these might havebeen cobbled together as the result of an acquisitionor two. Also ensure that the offering integrates with theexisting back-end systems.

4. Be mindful that different employee groups will wantdifferent interfaces, such as dashboards andspreadsheets, and take that into account whenevaluating products

5. Consider making application broadly available througha portal such as an enterprise intranet

6. Create a competency center where IT and businessusers can share best practices, align businessobjectives and departmental priorities with business

intelligence technology, and drive more strategic useof software.

Generally Business intelligence is intended to be used forachieving undermentioned goals [3]:

Provide all employees with a common view of thestrategy and goals and a clear understanding of howtheir role impacts overall performance.Create a foundation for collaboration facilitatingdecisions based on common information.

Provide the ability to act on facts to drive betterperformance.

Provide the ability to bring together disparatemanagement measures, including operational,financial and sales, to enable faster and more effective

decisions.Link managers together across the company soeveryone can act in a shared context from a singleversion of the truth.


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Create a culture around decision making so the rightpeople have insight into the company's performanceand are empowered to influence it.

Choice of a proper business intelligence system is a veryimportant decision and can be supported by varioussurveys and analysises such as report prepared byGartner Group. According to its results the main softwarevendors that should be considered by organizations

seeking to develop business intelligence (BI) applicationsare presented on Magic Quadrant for Business IntelligencePlatforms (see Figure 2). Buyers should evaluate vendorsin all four quadrants, including those from the NichePlayers and Visionaries quadrants, as these vendors aredriving innovation in many areas such as interactivevisualization, in-memory data analysis, real-timedashboards, wizard-based application development andspreadsheet-based reporting. Gartner analysts alsoperformed a detailed analysis of the technical capabilitiesof each BI platform.[4]

Figure 2: Magic Quadrant for Business IntelligencePlatforms [4]

Future of business intelligence

According to IDC data, in year 2005 world market of BIsolutions raised about 11,5 percent, reaching the value of5,7 bn dollars. The most for implementations was spentbyAmerican companies (52,9 percent from above amount),on the second position were countries from EMEA region

(mainly Europe 35,8 percent), on the third place placedusers from Asia and Pacific (11,3 percent). Among BIsoftware providers dominates a threesome: BusinessObjects, SAS Institute and Cognos. Remarkably growth ofshare in the market achieves Microsoft, that actually owns6,2, percent of world market. In Poland BI leadingcompany is SAS Institute which, depending on researchsource, comprises from 33 to 50 percent of the wholemarket. Next positions are occupied among other thingsby: Oracle, SAP, Hyperion, Business Objects.[5]

Suppliers of business intelligence software are actuallyshifting focus towards offering performance managementapplications that are linked more closely to business needsthan traditional BI tools.

In the nearest years BI will be increasingly embedded inpre-packaged applications and services. Built-in BIcapabilities allow monitoring and analysing theperformance of an application or service and even more

important allow changing parameters to fine-tune theperformance based on the collected and analysed data.

Two major trends dominated the BI platform market in2006 and will continue to drive factors in future [4]:

1. The industry adopted a process- and strategy-drivenvision of BI that goes well beyond just deliveringreports and measurements to users with process-driven BI, reports and analyses are embedded directly

within the workflow of a business process. Strategy-driven BI ties BI to corporate planning andperformance management efforts. Vendors will usethis broader vision of BI in an attempt to increaseswitching costs and sustain average sales prices ontechnology that is reaching parity. Also, expect to seeincreased commingling between BI and businessprocess management (BPM) vendors

2. Large application and software infrastructure vendorsincluding Microsoft, Oracle and SAP all significantlyincreased their focus and competitive strength in theBI platform market. This could trigger other largesystem vendors such as IBM, HP and Sun to increasetheir presence in the BI platform market. At the same

time, numerous "flattening technologies," includingAjax front ends, the MDX query language, in-memoryanalysis for improved performance and Excel Servicesfor Office integration, have made it easier for softwarevendors in general to provide BI functionality. Thisflattening effect will diminish the technical advantageheld by the traditional, pure-play BI vendors.

The future BI infrastructure will include the followingelements [6]:

static data warehouses and dynamicallyuserconfigurable data shopping malls where users canselect the data sources they require,

meta-data information for the whole enterprise,

taxonomies and ontologies for describing contents and

providing semantic content information,information about the context of data sources,

advanced ETL tools for gathering and feeding data toanalytical tools this new generation of ETL

tools will be able to extract, transform and load data fromunstructured data such as customer

feedback, e-mails, reports, etc, in addition to databases,

feedback mechanisms to operational systems.Directions of BI development are shown on figure 3.

Figure 3: Directions of real time BI development [22]

As it was mentioned over the next two years, Business

Objects, Cognos, Hyperion and SAS certainly will shiftfrom traditional business intelligence to businessperformance management applications. One reason for theshift is the availability of open source business intelligencetools. Components that users originally paid for as part of


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their business intelligence package such as reportingand analytical tools now exist as open source tools thatIT directors can incorporate into their own businessintelligence systems.Another factor is Microsoft's foray into business intelligenceapplications with the launch later this year of OfficePerformancepoint Server 2007. The product combinesMicrosoft Office Business Scorecard Manager 2005 with

recently acquired Proclarity technology to provide a single,integrated performance management application.According to Microsoft, Performancepoint can be used toimprove operational and financial performance. Theproduct, which can be downloaded as part of Microsoft'scommunity technology preview programme, will offer scorecarding, analytics and planning. [7]

1.2 Practical examples of BI applications

Many companies have achieved considerable success inusing BI tools. Wal-Mart, General Electric, and Cisco andothers have all expended huge sums on BI solutions, andgive these a great deal of credit in helping themsuccessfully manage their business. For example SiebelSystems, by virtue of tight controls on processes and doingthings right from the start, has also created and internal BI

system that is a model for what many companies are tryingto do. [8]Usually company starts out by getting its base systemsinfrastructure in order, moves away from direct attacheddisk to an enterprise storage solution, normalizes the datathat it stores, aggregates applications, collects information,and finally produces BI that the enterprise can use. Thisslow process requires considerable commitment fromexecutive management and steady investment in ITresources, which, if all goes well, will have increasing valueto the business. Some selected companies which withsuccess implemented BI systems exhibits table 1 .

Table 1 : Practical examples of BI implementations- scope, objective and results [23]

Company Scope Objective ResultsTelekomunikacjaPoland

- a common reportingplatform (CRP)- BusinessObjects technologychosen for the first stageof CRP deployment,

- users gain access toreports preparedaccording to their needs,

- in future stages newinformation areas will beadded and users will beable to create reports andperform multidimensionalanalysis on their own.

one point of access to reportsfor business users

- improvement of theinformation flow betweenbusiness users and IT staffby clearly dividingresponsibility for individualtasks in the process of reportcreation,

- IT staff can concentrate oncollecting data and ensuringits high quality,

- inspiring of the employees tosearch for new ideas forexploring companyinformation resources.

Toyota - analysis of training needsin order to produce abespoke plan to meet thevarious needs of all theirstaff,

- development ofcustomized trainingcourses, using datareferencing the carindustry.

- expand usage of BI system,- the integrated query,

reporting and onlineanalytical processing tool(OLAP).

- improved knowledge andusage of system,

- promotion of successfulproject across the company.

Audi AG - development of data

warehouse based on anOracle database and thebusiness intelligence (BI)solutions.

- obtaining information from

the existing systems tomeasure the performance,optimize processes, andsupport strategic decisions.

- most key metrics are

available within minutes,- all employees can prepare

their own reports and trackthe volume and efficiency oftheir area,

- improved accuracy andvalidity of the data,

- insight into the entire processchain,

- raised awareness of dataquality.


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Cisco Systems - the extranet combiningTechmar's responsemanagement internetapplication NetKARMAand WebIntelligence, thequery, reporting, andonline analyticalprocessing (OLAP) tool

for the Web from BIsystem.

innovative Web-basedextranet application.

- employees, partners, andchannels use extranet as thesingle, integrated Websolution for all their sales andmarketing analysis.

- straight forward link betweencompany and the customer

- determination of the exact

return on investment of theircampaigns- observation of the

performance of each channelpartner in a much morequantifiable manner.

In Poland in province Wielkopolska leading companyenabling implementation of state of the art BI system isInForum Business Intelligence. Its offer comprisessoftware solutions supporting the creation of analyticalenvironments based on Inforums own tool. Customers can

find assistance regarding integration and transformation ofdata, design and construction of data warehouse, complexquery-reporting systems and multidimensional analysis ofhuge amounts of data. Solutions developed by InForumBusiness Intelligence are running in over hundred clientsfrom Germany, Switzerland, Poland, Great Britain, Italy,France.

1.3 How to improve ERP systemsperformance through BI tools

Performance of ERP systems is not satisfactory for theirusers. Various shortages arise when ERP runs andexecutes pre-defined goals. The most crucial challengesfacing ERP systems are as follows [9]:

Budgeting capability. Corporate budgets can beidentified and controlled in various ways. Budgetarychanges, however, need to be handled outside the ERPsystem, which meant that the budget data within theERP system will soon become obsolete

Systems integration capability. Another weakness ofERP systems is its limited integration capability withother systems. For example, CRM and sales forceautomation systems forecasting capability could beused to empower business decision if they can beintegrated with ERP systems. Also, the budgeting toolsare often not well integrated with ERP systems, whichcause concerns on financial data consistency.

Practical problems. Since ERP are complex systems,

implementing such systems can be difficult, timeconsuming, and expensive. Because ERP are complexin nature, user training becomes a burden to each ERP-adopted organization. Another practical concern to thetop management is that most ERP implementations donot offer corporate decision-making functions.

Organizations recognize the wealth of information withinERP systems, the challenge lies in the ways of miningthem. Since ERP systems were not originally designed toprovide real-time reports to massive users, the entiresystem could not facilitate the decision support function. BIsystems can pull the data in ERP systems and thenperform various analyses and deliver superior reporting,which help users make timely and accurate decisions.

More and more organizations extend their ERP systemsbeyond the level of back-office to improve sales, customersatisfaction, and business decision-making

BI tools are capable of analyzing the long- and the short-term business scenarios using existing data captured from

the enterprise information systems. BI technology can beused for any organization to structure the information inERP systems and other data repositories such as datawarehouses and data marts for performing optimized andeffective decision-making.The integration of the BI system and the ERP systemcontributes additional value to the business community, for

example [9]:Providing meaningful analyses. Although operationalreports from ERP system provide recent businessevents, they do not satisfy managers needs for adhoc, forecasting, and exceptional reports. BI systems,on the other hand, provide online analytical processing(OLAP) and data mining tools to discover meaningfultrends and patterns. Business users can use BI toolsto obtain more detailed information to generate best-or worst-case scenarios for business planning.

Optimizing the ERP investment. By integrating BI andERP systems, organizations can continuously improvetheir competitive advantage. For example, a sound BIsolution might allow purchasing personnel to discover

patterns in pricing, which in turn allows the companyto obtain better pricing by changing purchasingprocesses. These discoveries are then used toenhance ERP system.

2 ACTIVITY BASED COSTING

Fundamentals of ABC

Another approach that can significantly improve businessresults and enhance profitability of the processes is ActivityBased Costing - ABC.Cost accounting had traditionally allocated overhead toproducts or services using only one volume-sensitivedriver, typically direct labor.ABC improves upon the traditional approach by using a

two-stage allocation procedure and multiple cost drivers[10,11,12]. In the first stage, significant activities areidentified and overhead costs are assigned to each activityin proportion to the resources used. Cost drivers are thenidentified for each of these cost pools. In stage two, theoverhead is allocated from the cost pool to the finaloutputs, or cost objects, in proportion to the amount of thecost driver consumed.A cost system based on ABC requires organizationalchanges, employee acceptance, investment in softwareand hardware, equipment for data collection, and so on.Although, ABC has been successfully used in many largecompanies it does not guarantee a payback in a shortperiod of time. By using the proposed method forimplementing an ABC costing system, the risk of switchingfrom a traditional costing system to an extensive ABCsystem can be reduced significantly.[13]


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Implementation of ABC-present and future

During the late 1980s and early 1990s, the ABC approachwas implemented in a number of large manufacturingcompanies. Managers armed with the ABC system wereable to reduce costs, identify opportunities forimprovement, and determine a more profitable product mix[14]. Because of its perceived superiority, ABC wasexpected to gradually replace traditional methods. The

results of earlier studies suggest, however, that the rate ofdiffusion of ABC has been slower than expected [15,16].

As it is proved ABC has helped many companies identifyimportant cost- and profit-enhancement opportunitiesthrough the repricing of unprofitable customer relationships,process improvements on the shop floor, lower-costproduct designs, and rationalized product variety. ABCalso identifies and reports complex processes in a simpleway and provides a powerful negotiation tool whencompanies have to deal with customers.Polish and foreign companies experiences show thatcooperation only with a small part of customers generatesatisfactory profits. Servicing the majority of clients solelyenables to reach a break-even point or is responsible for

huge losses. Activity Based Costing/Managementmeasures the profitability levels for customers andfurthermore answer the question which client shall beconsidered as the most important one.Today, ABC systems have evolved and spread beyondmanufacturing. These cost management systemsemphasize process improvement as well as product andservice costs. But global competition in many industries isincreasingly severe, and many managers remaindissatisfied with the information from their managementaccounting systems, including ABC. The truth is that manycompanies have not adopted ABC, and many companiesthat have tried ABC have abandoned it [17].Companies that have done ABC well have realized

benefits that make the initiative worthwhile. Research byAccenture suggests that an ABC project's identification ofopportunities for step changes typically reduces costs bybetween 3 percent and 5 percent. This research alsoshows that ABC's ability to focus organizations on marginmanagement and on growing profitable areas of thebusiness can lead to revenue growth in the range of 5percent to 15 percent [18].

Either in polish companies or companies placed in differentcountries ABC is not widely used and is not likely tobecome widely used. Users agree that the advantages ofABC outweighed the disadvantages their views are mixedregarding the usefulness of ABC information. Usersexpressed agreement, uncertainty and/or disagreement asto the effect of ABC information on important decisions,whether ABC led to significant cost reductions, whether thebenefits of ABC covered the costs and whether ABC metthe companies expectations. Nonusers generally do notbelieve that the financial benefits of ABC would cover itscosts or that the advantages of ABC outweigh itsdisadvantages. Nonusers somewhat agree that ABCinformation is useful and that it may have a significanteffect on important decisions.[19]

Some of the most popular polish companies dealing withABC implementations are DC Business IntelligenceSolutions, IMSolutions and Domdata. IMSolutions is a firstcompany in Poland which implemented Time-Driven ABCsystem based on Acorn EPS application in SigmaKalonDeco Poland Ltd. Other companies have not manage yetto find such business partner. Generally larger firms arebeing more likely to adopt this method than smaller firms.

Actually ABC is evolving also as part of BI systems andtherefore is simultaneously implemented jointly with them.

Without doubt it is very profitable method but expectedoutputs can be achieved after detailed analysis and carefulprocedure for system implementation.

3 BUSINESS PROCESS MANAGEMENT

The third approach that shall be emphasized in terms ofprofitability and cost optimization is process management.From a process perspective, Business Process

Management is regarded as a best practice managementprinciple to help companies sustain competitive advantage.From a process improvement perspective, BPM hasbecome an important topic in the language of manyorganizations.By definition BPM is a software product that allows one todesign, execute and manage full end-to-end businessprocesses within a single environment. BPM is atechnology that can reduce a company's automation costsand aid in regulatory compliance, but according to oneindustry analyst, "most of the industry is not doinganything" to implement it. [20]

Business process management creates value for customerand companys owners. Each system, application or IT tool

supporting management comprise processes andtransactions, therefore a proper BPM system is a must.Software and organizational approaches for BPM giveeach other mutual support. From software point of viewBPM provides indispensable information and tools formonitoring and continuous processes improvement. BPMtools are not critical but facilitate management, offeringanalytical, control and simulation possibilities. BPM marketis not homogeneous. It is divided on methodologies market(i.e. Rummlera-Bracha or Aris Value Engineering) and ITsolutions market. Additionally IT market is splitted into atleast two domains: first modeling and analysis toolsdeveloped by IDS Scheer, iGrafx, Telelogic, Casewise,Microsoft (Visio application) and second one - modeling,

automation and process management tools, includingintegration of different systems and applications. In thisfield act Ultimus, FileNet, Staffware, Pegasystems.[24]

Process management do not have to be executed solelyby branch solutions. There can be applied also BusinessIntelligence software. It provides visualization, analysis,process simulations. Detailed data regarding pre-definedprocesses are received thanks to BI. Therefore this kind oftool is becoming more widely popular in terms of processmanagement.

4 CONCLUSIONS

Most organizations do not get the information they want

from their existing systems.Software systems in enterprises, among other thingsdiscussed BI systems, ABC and BPM software, are amature industry that has been globally available for sometime and this means a lot of competition in the market.Further, with hundreds of suppliers, from start-ups to multi-billion dollar companies, the market is highly fragmentedwith enterprise application software suppliers, severaltechnology suppliers, packaged applications suppliers, andmultiple competing approaches. Given the constantlychanging business environment, even these solutionsneed to adapt and evolve on continuous basis. Thissegment, once again is gearing up for unprecedentedgrowth due to advancement in enterprise and datamanagement technologies, as well as falling profitability

and increasing competition for enterprises. These newtrends, with emergence of new technologies and players,are changing the industry landscape and creating manynew and exciting opportunities in existing as well as


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unexplored market segments. To stay ahead ofcompetition leading players need to overcome challengesand find answers to questions faced by them today, whilethey differentiate their products from others and resolvevaried and complex strategic issues faced by their clients. as seen unprecedented growth due to various factors. Oneof the most important reasons behind unprecedentedgrowth of technology in each company is advancement

and innovation in enterprise applications technology aswell as the pace of such advances, including rightfullyhyped emerging enterprise technologies like BI, SOA andBPM. With more technology breakthroughs andinnovations, visible as well as invisible, destined in nearfuture, global trend looks very positive. This positive growthis likely to be accompanied by dramatic changes in theindustry value chain. Observation of trends and directionsof these technology segments is vital not just becausesome of them are growing at rate unheard of so far, butalso because future of enterprise is directly dependent onthem. These new advances are changing and will changethe companies industry landscape.However some organizations are still sceptical about toolssuch as BI systems, ABC, BPM tools. Some businessesare even willing to continue with manual documentationand reporting and traditional business running in spite ofthe lost productivity, while others are waiting to see howcompetitors behave and what results they achieve thanksto new systems.On the basis of companies in Poland and all over the worldit is proved that sophisticated software and approaches arethe path leading to more efficient business and furthermorea strong competitive position in the market.

5 REFERENCES

[1] W.Mcknight, Rafting into the Business intelligencefuture, part 1, October 2004, DM review, pp.68-71.

[2] S. Swift, 6 tips for embracing business intelligence,Baseline November 2006, pp.67[3] L. Barton, L. Trigwell, A smarter approach to Businessintelligence tools, Bank Technology news, August 2005

[4] C.Graham, Gartner BI Summit 2007[5] J. Horodecki, Pozna swoje dane, Manager magazynNumer 9 (22), September 2006[6] B Azvine, Z Cui and D D Nauck, Towards Real-timebusiness intelligence, BT Technology Journal, Volume: 23,Issue: 3, July 2005, pp. 214225[7] BIsuppliers move towards performance management,By: Saran, Cliff, Computer Weekly, 00104787, 1/23/2007[8] P.J. Windley, Being smart about business intelligence,Info World Test Center Analysis, Services 2003[9] D.C. Chou, H.B. Tripuramallu, BI and ERP integration,Information Management & Computer Security, vol.13,no.5, 2005, pp. 340-349[10] Cooper, R., 1987, "The Two-Stage Procedure in CostAccounting - Part One," Journal of Cost Management,Vol. 1, No. 2, pp. 43-51.[11] Cooper, R., 1987, "The Two-Stage Procedure in CostAccounting - Part Two," Journal of Cost Management,Vol. 1, No. 3, pp. 39-45.[12] Cooper, R., 1989, "The Rise of Activity-Based Costing- Part Three: How Many Cost Drivers Do You Need, andHow Do You Select Them?," Journal of Cost Management,Vol. 2, No. 4, pp. 34-46.[13] N. Roztocki, J. F. Valenzuela, J. D. Porter, R. M.

Monk, K. LaScola Needy, A procedure for smoothimplementation of Activity based costing in smallcompanies, Engineering Management Journal, Vol. 16, no4, December 2004, pp.19-27

[14] Cooper, R. and Kaplan, R. S., 1991, "Profit PrioritiesFrom Activity-Based Costing," Harvard Business Review,Vol. 69, No. 3, pp. 130-135.[15] Benjamin, C. O., Siriwardane, H. P., and Laney, R.,1994, "Activity-Based Costing in Small Manufacturing

Companies - The Theory/Practice Gap," EngineeringManagement Journal, Vo l. 6, No. 4, pp. 7-12.

[16] Innes, J. and Mitchel, F., 1997, "The Application of

Activity-Based Costing in the United Kingdom's Largest

Financial Institutions," The Service Industries Journal, Vol.17, No. 1, pp. 190-203.[17] L.P. Grasso, Are ABC and RCA accounting systemscompatible with lean management, ManagementAccounting Quarterly, Fall 2005vol.7, no. 1, pp.12-27[18] R. Barrett, Time-driven costing the bottom line of thenew ABC, Business Performance Management, March2005, pp.35-39

[19] J. Geiger, Managing the Business IntelligenceInfrastructure, July 2006, DM Review, pp.8

[20] A.J. Hedge, Business Process Managementcomponents, May/June 2004, AIIM E-DOC, pp.58.

[21] N. Natarajan, A tour of Microsoft businesstechnologies, http://msdn2.microsoft.com/

[22] Business forum, Corporate PerformanceManagement, SAS Institute, 22.03.2007.

[23] Business Objects, http://www.businessobjects.com

[24] Process management, a new fashion or somethingmore? Economic Monthly New Industry, 10.04.2007
http://www.businessobjects.com/http://msdn2.microsoft.com/


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