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1. Consider the following narrative describing the process of filling a customer’s order at a Starbucks branch:

A Starbucks customer entered the drive-through lane and stopped to review the menu. He then ordered a Venti coffee of the day and a blueberry muffin from the barista. The barista recorded the order in the cash register. While the customer drove to the win- dow, the barista filled a Venti cup with coffee, put a lid on it, and retrieved the muffin from the pastry case and placed it in a bag. The barista handed the bag with the muffin and the hot coffee to the customer. The customer has an option to pay with cash, credit card, or Starbucks gift card. The customer paid with a gift card. The barista recorded the payment and returned the card along with the receipt to the customer.

Use BPMN to model Starbucks’ process of taking a customer order using the following independent assumptions:

  1. No additional assumptions. Identify the start and end events and the tasks that the barista performs. Include any gateways whenever there are alternative tasks. LO 2-5

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Chapter 2 Accountants as Business Analysts Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Learning Objectives 1. Describe the roles of the accounting/finance function in business and why those roles require knowledge of technology and business processes 2. Understand the importance of business process documentation 3. Recognize the value of business models 4. Articulate the characteristics of activity models 5. Understand and apply the building blocks for BPMN (activity) diagrams 6. Use pools and lanes to identify process participants 7. Apply message flows to show interactions between pools 8. Understand and apply flow object types 9. Recognize and model repeating activities 10. Understand and apply data objects and stores to model data created, updated, transferred and deleted in a process Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-2 LO# 1 Changing Roles of Accountants in Business • In the past accountants focused on – Stewardship and reporting functions – Preparing financial reports – Auditing • Now accountants also take active role in – Helping enterprises optimize processes – Achieving competitive advantage – Maximizing shareholder value Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-3 LO# 1 Changing Roles of Accountants in Business • Rapid changes in technology increase availability of data – Business intelligence systems – ERP systems • Information produced by systems must support the information requirements of the enterprise’s decision makers • Accountants involved in supporting evidence-based decision making – Strategic planning – Process improvement – Compliance management Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-4 LO# 1 Roles of Accountants in Business Stewardship and Reporting Accounting/Finance Operations Business Management Support Regulatory compliance Finance and accounting processes Management information Tax returns Financial close Planning budgeting and forecasting Stakeholder assurance Financial reporting and analysis Performance measurement Investor relations Providing management information Performance management Raising capital and loans People management Risk management – from strategic to operational including fraud risk Board reports Using IT to make finance and accounting processes more efficient and effective Investment appraisal Statutory reporting Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Cost management Supply chain management 2-5 LO# 1 Changing Roles of Accountants in Business • To prepare for their changing roles accountants must: – Understand the business and how it collects summarizes and communicates business information – Understand how the business delivers value to its customers – Understand the risks that the business faces and the internal controls in place to mitigate those risks – Understand how accounting information systems collect summarize and report business process information Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-6 LO# 2 Definitions • Business Process: a defined sequence of business activities that use resources to transform specific inputs into specific outputs to achieve a business goal. • Business Analysis: the process of defining business process requirements and evaluating potential improvements. • Business Model: a simple abstract representation of one or more business processes. • Documentation: explains how business processes and business systems work; a tool for information transmission and communication Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-7 LO# 2 Importance of Business Process Documentation • Documentation includes: – Business process models – Business rules – User manuals training manuals – Product specifications – Software manuals – Schedules – Organization charts – Strategic plans Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-8 LO# 2 Importance of Business Process Documentation • Sarbanes-Oxley Act of 2002 – Made documentation essential for businesses – Requires managers to assess and attest to the business’s internal control structure and procedures – Requires external auditors to audit management’s assessment of the effectiveness of internal controls and express an opinion on the company’s internal control over financial reporting Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-9 LO# 2 Importance of Business Process Documentation • Documentation supports the following: – Employee training – Internal and external audit requirements – Accountability – Standardized communication within the enterprise – Standardized communication between the enterprise and its customers, suppliers, and other stakeholders Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-10 LO# 2 Importance of Business Process Documentation • Facilitates process improvement – Effectiveness – are the outputs obtained as expected? – Efficiency – can outputs be produced with fewer inputs? – Internal control – are controls working? – Compliance – does the process comply with constantly changing local, state, federal, and international laws and regulations Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-11 LO# 3 Value of Business Models • How many words would it take to provide the same information as this map of San Diego? • Similarly, business processes and systems can also be difficult to describe concisely using words alone. • Business models – like this map allow us to depict the important features of business processes and systems clearly and concisely. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 12 LO# 3 Value of Business Models • Organizational changes, including mergers, acquisitions, outsourcing, offshoring, product innovation, and continuous process improvement, and other business transformations are common. • Change, however, can be expensive and risky. Careful planning is necessary to implement change in a way that minimizes those costs and risks. • Business models create value by providing communication, training, analysis and persuasion tools. – – – – – – Presenting information more concisely and clearly than a written description Managing complexity by incorporating only the essential elements Eliciting requirements when used to interview involved parties Reconciling viewpoints by providing an integrated view Simulating potential changes Specifying requirements for the actual business process Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-13 LO# 3 Types of Business Models Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-14 LO# 4 Activity Models • Used to analyze business processes and design changes since well before 1920 • Describe the sequence of workflow in a business process • Represent the sequential flow and control logic of a set of related activities • Tools for planning, documenting, discussing, and implementing systems Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-15 LO# 4 Activity Models • Variety of activity models – changing as technology changes – Flowcharts – Data flow diagrams – Business process maps – IDEF0 functional models Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-16 LO# 4 Activity Models - Must be Able to Describe 1. 2. 3. 4. 5. Events that start, change, or stop flow in the process Activities and tasks within the process The sequence of flow between tasks Decision points that affect the flow Division of activity depending on organizational roles Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-17 LO# 5 BPMN for Activity Diagrams • BPMN stands for business process modeling notation • The Object Management Group maintains the BPMN specification • First specification issued in 2004 widely adopted • Specifically designed for process modeling • Designed to be understood by business people • Software available to support modeling and subsequent process simulation Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-18 LO# 5 “Good” BPMN Models • They are correct; they do not violate BPMN standards. • They are clear; they describe the logic of the business process. • They are complete; they show all the important elements of the process. • They are consistent; the process logic should always result in a similar model. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 19 LO# 5 BPMN Basic Building Blocks - Events • Events include start, intermediate, and end events. Intermediate events affect the flow of a process, but do not start or end the process. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-20 LO# 5 BPMN Building Blocks - Activities • Activities represent specific steps in the business process. Basic activities are modeled as rounded rectangles • Each activity is described with a short verb phrase Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-21 LO# 5 BPMN Building Blocks – Sequence Flows • Represented by arrows to indicate the progression of activity within the process Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-22 LO# 5 BPMN Building Blocks – Gateways • Show process branching and merging as the result of decisions • Usually gateways appear as pairs on the diagram. The first gateway shows the branching and the second gateway shows merging of the process branches. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-23 LO# 5 BPMN Example Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-24 LO# 5 BPMN Pools and Swimlanes • Identify participants in a business process • Pools identify organizations • Lanes identify departments or individuals within the organizations • Tasks/activities are assigned to one participant to show responsibility • Each pool must include one start and at least one end • The sequence flow must not break between the start and end Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-25 LO# 5 BPMN Pools and Swimlanes - Example Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-26 LO# 5 BPMN Pools and Message Flows • Exchanges between two participants (pools) in the same process are represented as message flows • Message flows are shown as dashed lines with an arrow on the destination end and a small circle on the source end • Message flow content should be described with text Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 27 LO# 5 BPMN Pools and Message Flows - Example Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-28 LO# 6, 7 BPMN Pools and Message Flows - Example Usually, modelers are not very interested in activities in the external pool. Yet, we remain concerned about the message flows between the pools. So, we can make the patient’s pool opaque, hiding the activities, but still showing the message flows. Note that the message flows now attach to the edge of the patient pool. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 29 LO# 8 The Token Concept • A start event generates a token. • That theoretical token must be able to flow through the process – along every potential path - until it reaches an end event. • Tokens only travel along sequence flows and pass through process flow objects. • Tokens do not traverse message flows. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 30 LO# 8 Flow Object Types • Flow objects include events, activities, and gateways. • Sequence flows only connect to flow objects. • Each flow object can be further characterized by type by adding a type icon to the specific flow object symbol. • For example, a “timer” event would show the event with a clock face icon inside, and a “message” event would show the event with an envelope icon inside. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 31 LO# 8 Gateway Types Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 32 LO# 8 Exclusive Gateway The Trip Involves Air Travel or Car Travel but not Both Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 33 LO# 8 Inclusive Gateway The Trip may involve either Air Travel, Car Travel, or Both Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 34 Parallel Gateway The Trip involves Air Travel, Car Travel, and Hotel Stays Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 35 LO# 8 Event Types Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 36 LO# 8 Message Events Example The process starts with a start message events that receives (catches) the “Request” message from the external participant. The process proceeds to the “Evaluate Request” task, and then the intermediate message event sends (throws) the “Evaluation” message flow to the external participant. The process flow continues to the next intermediate message event where it waits (the token stops) until the external participant responds with the “Confirm” message flow. When the event catches the message, the sequence flow continues to the “Do Something” task and then the process ends. The end message event throws a message to the external participant that the process is done. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 37 LO# 8 Timer and Boundary Events The start timer begins the process two weeks before the birthday to be celebrated. The “Plan Party” task has an intermediate error event attached to its boundary (a boundary event). Specifically, this is an example of an interrupting boundary event that affects process flow when an error occurs in the Plan Party task. If an error occurs, then the process flows to the “Cancel Party” task and then ends. However, if the Plan Party task completes successfully, the process flows to the intermediate timer event and then waits two weeks (the token waits to proceed). After two weeks, the process continues to the “Hold Party” task and then ends. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 38 LO# 9 Subprocesses and Repeating Activities Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 39 LO# 10 Data Objects, Data Stores, and Associations Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 40 LO# 10 Data Objects Example The process starts and the actor buys concert tickets. The tickets data object is created. Time passes until the date of the concert and then the actor attends the concert where the tickets data object is used. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 41 LO# 5 BPMN Modeling – Best Practices • • • • Focus on one business process at a time. Clearly identify the events that start and end the process. Include essential elements, but avoid distracting detail. Think about a token flowing from the start event through the process to the end event; the flow of the token should be clear for all paths through the process. • Label activities clearly with a verb and an object, e.g., pay invoice. • Model iteratively, getting feedback to improve accuracy and clarity. Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 2-42
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BPMN Model of Starbucks Process of Taking Customer Order
The model below shows the process through which a c...


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