Investigating Cost and Business Process Management: A Systematic Literature Review (SLR)

This paper presents a Systematic Literature Review (SLR) to investigate the relationship of cost with Business Process Management (BPM). Cost is part of finance, so cost is often addressed in a broader sense related to finance. Previous studies show contradictory views on cost and BPM. Several studies state that finance did not have a direct relationship with business processes and other studies state the lack of theory relating cost to BPM. However, other studies saw a positive relationship and consider cost aspects to perform efficiency and optimization by using BPM. Further and in-depth research needs to investigate, the relationship between cost aspects and BPM particularly related to Information Technology applications.