BUSINESS PROCESS MANAGEMENT NOTATION FOR A COSTING MODEL CONCEPTION

This study was conducted to map and model the business processes of the HEI (Higher Education Institutions). It aims to show the importance of business processes modelling as a precondition for information system design. It shows the concepts of Activity-Based Costing (ABC) and its update, the TDABC (Time-Driven Activity-Based Costing), to support the development of a costing system for public universities. For the modelling of business processes, it was used the BPMN (Business Process Management Notation). It can be conclude that public processes implemented in public services are both complex and bureaucratic, mainly due to regulations. A bidding procedure of acquisition materials or services demand eight sectors activities. The contribution of this study is to present how a business process modelling should be applied to public service for the optimization of resources. This research presents the normal flow of bids, but in practice there is some variation