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Business process re-engineering

Business process re-engineering fundamentally rethinks and redesigns an end-to-end process to achieve substantial improvements in outcomes such as cost, quality, speed or service. It is more radical than small incremental improvements and often challenges functional hand-offs and existing assumptions. Technology can enable redesign but automating a poor process is not enough. Consider implementation, people, data, controls and disruption as well as the intended benefit.

Worked example

A business redesigns order-to-cash around a single validated workflow rather than simply making each existing departmental form electronic.

Common mistake

BPR is not merely buying software or reducing headcount; redesign must address how the whole process delivers value.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA APM Direct September 2026–June 2027
ACCA SBL Direct September 2026–June 2027