摘要：Business processes management (BPM) becomes influential in the management discipline. But the BPM lacks clear theoretical fundamentals. Literature on the BPN has normative character and is concerned with practical aspects of the BPM implementation and with the consequences of its implementation. The theoretical vacuum, in which the authors of the BPM move, causes damage to the management practice. Literature registers the cases of the implementation of the BPM that frequently produce undesirable results. This paper shows that the transaction costs theory TCT can explain the redesign of the business processes and offer useful orientation for the professionals of BPM. This is a theoretical paper, which tries to establish the fit between the postulates of the BPM and the principles of the TCT.
关键词：Transaction costs, business process;costos de transacción, proceso de negocios.
