Document Type : Original Article
1 Assistant professor in Accounting of Raja Higher Education Institute, Qazvin, Iran
2 Master of Science in Industrial Management, Imam Khomeini International University, Qazvin, Iran
For the purposes of business process efficiency management it is not sufficient to monitor and manage only the economic value added, it is necessary to simultaneously confront it with efficiency and value added to processes, calculated on the basis of the value added index, which maps the real value stream in complex business process. In this article we analysis the key index of business process on the basis of economic value added and value added index.