Setting up an activity-based costing system is a prerequisite for improving business processes and for any re-engineering programme (see article).

ECONOMIST: Idea

"Restoring farmers' confidence will depend on the agency's improving its business processes and IT systems to the point where it can process claims efficiently and promptly and tell farmers when they are likely to be paid, " he said.

BBC: EU farm subsidy 'errors persist'

The Systems of Process build upon the SoR to extend and enhance the processes of the business thereby improving the efficiency, accuracy and visibility of all participants.

FORBES: The Move from Systems of Record to Systems of Engagement