Performance Evaluation of Accounting Business Process Reengineering Based on AHP Optimization DEA Model

Abstract

It is well known that accounting business process reengineering is constantly improving, and this change is usually closely related to incentive mechanisms. The establishment of this incentive mechanism requires performance appraisal of accounting business process reengineering. Although there are many evaluation indicators for the success of business process reengineering, there is a lack of a simple and easy standard. In order to reduce the complexity of business process reengineering (BPR) performance evaluation, the paper regards BPR as a closed input and output system from a systematic point of view, and a corresponding input-output evaluation index system is established for BPR performance based on the resource input support system. By using super-efficiency data envelopment analysis (DEA) and utilizing the advantages of adversarial cross-evaluation and analytic hierarchy process (AHP), a performance evaluation DEA model for accounting business process reengineering is proposed. The model is used to evaluate the performance of QCFF company after business process reengineering. The research results can focus on the supervision and improvement of the departments with poor performance by completely ranking the performance of each process unit. The proposed method for assessing the performance of BPR thus serves a practical purpose and can be used to support the subsequent development of BPR.