Abstract
The concept of Supply Chain Management is one of the most important themes we have to cover. We might have a few chances to talk about the concept of Business Process Reengineering. SCM concentrates on inter-business relationships, but it isn't fundamentally different from BPR specifically concerning the focus on the business process. Most companies have to tackle reengineering specifically the process of in-company and inter-business relationships. This article will show you how to put the methods of Activity Based Costing and Process Simulator into operation. I am going to explain what these methods are, and how to apply them to BPR.