Design of the structure accounting and contractual process of the Fabrica de Licores de Antioquia - Colombia, through process mining.

Abstract

In today’s business environment, it is crucial to have systems that can analyze, diagnose, enhance processes, and optimize organizational outcomes. Currently, there is limited research related to process design using process mining algorithms, such as the Alpha algorithm. This highlights the significance of validating the interaction between two fundamental axes of a company: the accounting and budgetary processes versus the contractual processes. These are among the most critical components at the Liquor and Alcohol Factory of Antioquia in Colombia, where agility and assertiveness are paramount in each contracting process to prevent delays in production. This paper introduces a methodology that includes an analysis of the annual procurement plan, along with its corresponding accounting entry and budgetary item, based on process mining. The objective is to identify deficiencies originating from the accounting and budgetary processes. The research results in a methodology for implementing process mining in organizational management, which facilitates the identification of various bottlenecks in budgetary items due to the volume of contracting, as well as the constraints that some programs face when managing the provided databases. Process mining offers a robust alternative to traditional process modeling frameworks like BPMN.