Faculty of Engineering and Management

M.Sc. Engineering and Management (MEGM)

Robotic Process Automation (RPA) in

Invoice Processing

Augustine Sopulu Abdulla Rahoof Isaac Chikamma

Surname, Name
Onyebuchi Kayal Vakkath Chuku

Matriculation
00136036 00132468 00148230
number

Pages 1-2, 26-31, 40 – 46, 48 20-25, 32-39, 47 3-19

Course: Digital Factory

Submitted on: 16.01.2024

Examiner: Prof. Dr.-Ing. Bernhard Axmann

Declaration

We hereby declare that this research paper is our original work, that we have not presented it
elsewhere for examination purposes, and that we have not used any sources or aids other than
those specified. We've labelled direct and indirect quotations as such.

Ingolstadt, 16/01/2024

Augustine Sopulu Onyebuchi

Abdulla Rahoof Kayal Vakkath

Isaac Chikamma Chuku

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 TABLE OF CONTENTS
Declaration .................................................................................................................................. ii

List Of Figures............................................................................................................................. vi

List Of Tables ............................................................................................................................. vii

List of Abbreviation .................................................................................................................. viii

1. Introduction .........................................................................................................................1

2. State of Knowledge..............................................................................................................3

2.1 Overview of invoice processing............................................................................................. 3

2.1.1 Invoice processing steps: ................................................................................................ 3

2.1.2 Traditional invoice processing ........................................................................................ 4

2.1.3 Modern invoice processing ............................................................................................ 6

2.2 E-Procurement Enabler of Invoice Processing ...................................................................... 7

2.3 Modern Invoice processing technologies ............................................................................. 9

2.3.1 E-invoicing & EDI............................................................................................................. 9

2.3.2 Cloud-based Invoice Processing Software ...................................................................... 9

2.3.3 OCR Technology ............................................................................................................ 10

2.3.4 Blockchain technology .................................................................................................. 10

2.3.5 Robotic process automation (RPA)............................................................................... 10

2.4 RPA in Invoice Processing ................................................................................................ 11

2.4.1 Roles of RPA in Invoice Processing ............................................................................... 13

2.4.2 Benefits and Applications ............................................................................................. 14

2.4.3 Applications .................................................................................................................. 15

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 2.4.4 Limitations of RPA: Invoice Processing ......................................................................... 16

2.5 RPA invoice Processing tools ............................................................................................... 17

2.5.1 Automation Anywhere ..................................................................................................... 17

2.5.2 UiPath ........................................................................................................................... 17

2.5.3 BluePrisim ..................................................................................................................... 18

2.5.4 Microsoft Power Automate .......................................................................................... 18

3. Methods ................................................................................................................................20

3:1 Literature Review ................................................................................................................ 20

3.2 Case Study ........................................................................................................................... 21

3.3 Business Process Modelling and Notation .......................................................................... 21

3.3.1 Key Components of BPMN ........................................................................................... 21

3.4 Cost Benefit and Break-Even Analysis ................................................................................. 22

3.4.1 Cost Benefit Analysis .................................................................................................... 22

3.4.2 Break Even Analysis ...................................................................................................... 24

4. Result ....................................................................................................................................26

4.1 Case Study: Deutsche See Gmbh ........................................................................................ 26

4.2 RPA for the solution And Flowchart .................................................................................... 27

4.3 Programming Efforts in Implementing Solution ................................................................. 28

4.3.1 Flow 1 (Bot1)................................................................................................................. 29

4.3.2 Flow 2 (Bot 2) ................................................................................................................ 30

4.3.3 Flow 3 (Bot 3) ................................................................................................................ 31

4.4 Combining RPA Technology with BPMN Standard in Invoicing Processes ......................... 32

4.4.1 Visual Representation and understanding ................................................................... 33

4.4.2 Optimization and Productivity...................................................................................... 35

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 4.4.3 Collaboration and Choreography ................................................................................. 36

4.4.4 Streamlining Approval Processes ................................................................................. 38

4.4.5 Enhancing Data Accuracy ............................................................................................. 39

4.5 Cost Benefit Analysis (CBA) ................................................................................................. 40

4.5.1 Cost Estimates and Analysis ......................................................................................... 40

4.5.2 Cost Estimation of Manual Invoice Processing ....................................................... 43

4.5.3 Cost Estimation of Automated Invoice Processing ...................................................... 44

4.5.4 Break Even Analysis ...................................................................................................... 47

5. Conclusion .............................................................................................................................48

5.1 Review of Research Questions and Goals ........................................................................... 48

5.2 Limitations and Suggestions for Future Research ............................................................... 48

6. Reference ..............................................................................................................................49

7. Appendix ............................................................................................................................56

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 List Of Figures
Figure 1: Traditional invoicing and eInvoicing (Source: MessageXchange, 2019) ....................... 6
Figure 2: Automated invoicing processing (Source: Yokoy, 2023) ................................................ 7
Figure 3: Invoice processing software application flow (Source: Ufcinc , 2023) .......................... 8
Figure4:invoice processing flowchart (Source: Airational , 2019) ............................................... 14
Figure 5: Benefits of RPA ............................................................................................................ 15
Figure 6: RPA Applications (Source: Edureka ,2023) .................................................................. 16
Figure 7: BPMN Gateway Diagram (c.f conceptdraw, n.d.) ........................................................ 22
Figure 8: Flowchart for the RPA implementation ......................................................................... 27
Figure 9: Detailed End to End of Invoice Processing with RPA Flows ........................................ 28
Figure 10: RPA flow for Bot1 ....................................................................................................... 29
Figure 11:RPA Flow for Bot2 ....................................................................................................... 30
Figure 12:RPA flow for Bot3 ........................................................................................................ 32
Figure 13: Example of a BPMN model for invoice processing (conceptdraw, n.d.) .................... 34
Figure 14: Optimized BPMN Model for Invoice Processing ....................................................... 35
Figure 15: BPMN Model Enhancing Collaboration and Adaptability (Gustav Aagesen, 2015) .. 37
Figure 16: Streamlined BPMN Model for Approval Processes (c.f conceptdraw, n.d.) ............... 39
Figure 17: the service options of Power Automate Premium and Power Automate Process ....... 42
Figure 18: Cost Comparison and Benefit...................................................................................... 46
Figure 19: Break-Even Analysis ................................................................................................... 47

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 List Of Tables

Table 1:Research Questions ............................................................................................................ 2

Table 2: Research Goals.................................................................................................................. 2
Table 3: cost components for automating the invoice process ..................................................... 41
Table 4: the total cost of manual process in invoice processing ................................................... 43
Table 5: Human Resources Implementation cost.......................................................................... 44
Table 6: RPA Software Running cost ............................................................................................ 45
Table 7: Support and Maintenance Cost ....................................................................................... 45
Table 8: Summary of all the Cost for Automated Invoice Processing .......................................... 46

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 List of Abbreviation

LCAP Low-Code Application Platform

AI Artificial Intelligence

RPA Robotic Process Automation

BPM Business Process Management

FTE Full Time Equivalent

OCR Optical Character Recognition

ERP Enterprise Resource Planning

AP Account Payable

IDP Intelligent Document Processing

EP Electronic Procurement

EDI Electronic Data Interchange

B2C Business to Commerce

B2B Business to Business

B2G Business to Government

ROI Return on Investment

NVP Net Present Value

MEP Message Exchange Patterns

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 1. Introduction

In today’s fast paced world derived by technology, organizations are constantly seeking for ways
to improve efficiency, reduce costs, and enhance productivity. According to (Gartner, 2021),
organizations by 2024 are expected to reduce their operational cost by 30% combing
hyperautomation technologies. This Hyperautomation is an approach that facilitates organizations
to swiftly identify, verify, and automate numerous activities through the utilization of many
technologies. Essentially, several technologies have been developed and implemented in different
Business Process Management (BPM) areas to automate repetitive and time-consuming tasks.
Research by Gartner as stated by (Riney, 2021) conveys that professionals take an average of 18
minutes to repetitively locate a document manually which is about 50% of work time when done
severally, thus reducing productivity by minimizing the time to be spent on tangible business
matter. These repetitive tasks can easily be automated to allow workers focus on more pressing
business problems. RPA as indicated in (Enriquez, 2020) is one of the most innovative and practical
technologies for automating BPM and reducing repetitive tasks. (Chakraborty et al., 2023) opined
that BPM is a key area of use for RPA.

RPA described by (Rajagopal & Ramamoorthy, 2023) simply means software robots that mimic
human activities in performing complex and repetitive tasks. In the variety of organizations, RPA
primarily automates repetitive, time-consuming works by defining business logic and rules, which
interacts with variety of information systems, through existing graphical or programming user
interface. According to (Dasgupta, 2023), the working process of RPA has made it a quick fix in
automating BPM. And they are easy to configure which works well in operations that are rule-
based. Interestingly, many business processes are rule based, making RPA to have a wide range of
applications.

The invoice processing is one of the key areas of application of RPA; According (Filho et al.,
2018), automating invoice processes using software can be 3.6 times faster than manual process,
thus reducing the waiting time from 25 minutes to 8 minutes. And a report by technology services
company Aberdeen Group affirms that it takes between 4 to 16 days for companies using manual
effort to process an invoice from receipt through to payment approval (Sahu, 2020). In addition,

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there are often errors and high labor costs associated with manual process. Hence, automating
invoice process with RPA can save up to 80% of labor time by programming complex, redundant
and rule-based tasks (Verma et al., 2020), and efficiency can be improved by over 200% (Ling &
Wang, 2020). Although RPA has its many benefits but decision making of process to automate is
significantly complex (Quille et al. 2023). These issues are not a general case, as RPA for invoice
processing can also be challenging for organizations due to included factors like identifying
suitable invoice processing tasks, integration of RPA process into existing systems, lack of
information on cost benefit analysis, process and workflow change management and more. As
such, the technology seems difficult to implement in organization because of business cases
complexities (Verma et al. 2020). Thus, studying these problems, the following research questions
were raised:

Question ID Questions Asked

Q1 What are the roles of RPA in Invoice Processing?
Q2 How can Power Automate be integrated in industrial invoice processing
automation?
Q3 What is the cost of implementing and maintaining a Power Automate based RPA
for invoice processing
Q4 What are possible limitations and challenges of implementing RPA in invoice
processing using Power Automate
Table 1:Research Questions

Consequently, the following research goals were defined to answer the questions and to guide the
structure of the project.

Goals ID Goal statement

G1 Perform literature review to identify the needs of RPA in Invoice Processing
G2 Develop and implement an RPA Power Automate solution for invoice processing
G3 Develop RPA flow and Perform Cost Benefit Analysis (CBA)
G4 Analyze the CBA and explore the previous state of knowledge

Table 2: Research Goals

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 2. State of Knowledge

2.1 Overview of invoice processing

When businesses purchase goods or services from vendors, it is essential to pay them promptly
and by the agreed-upon terms. The process of receiving an invoice from a vendor and making the
payment is referred to as invoice processing. This crucial task falls under the purview of the
accounts payable department and plays a vital role in maintaining strong business relationships
and ensuring a steady supply of essential goods and services. Invoice processing is defined as a
comprehensive process that handles the entire payment cycle for goods and services received from
vendors. It ensures that vendors are paid promptly, promoting positive business relationships, and
maintaining a steady supply of essential resources. From receiving invoices to making payments,
this process plays a crucial role in the Source-to-Pay and Procure-to-Pay workflows. Historically,
invoice payment processing lacked automation and advanced technologies, relying entirely on
manual procedures. Each stage of invoice processing involved the intervention of an account
payable expert, who would receive the invoice, validate its accuracy, oversee its progression
through the approval workflow, initiate payment to the vendor, and ultimately, document the
transaction in the appropriate accounts (Kingsbury, 2023).

2.1.1 Invoice processing steps:

1. Invoice Receipt: The initiation point is when a business receives an invoice from a vendor,
delivered through various formats such as paper, email, PDF, or an electronic invoicing
system.
2. Invoice Capture: This phase encompasses capturing invoice details for processing, which
may involve manual data entry, scanning of paper invoices, or automatic data extraction
for electronic invoices.
3. Invoice Validation: Businesses rigorously validate captured data for accuracy, cross-
referencing with purchase orders and delivery notes to ensure alignment with ordered
goods or services. Compliance checks are performed, including verification of a valid
invoice number, supplier details, and the correct payment amount.
4. Invoice Approval: Upon successful validation, the next step involves approving the
invoice for payment. Depending on organizational size and invoice amounts, this may
necessitate one or multiple approval levels.

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 5. Payment: Post-approval, the invoice is scheduled for payment in accordance with its
terms, whether due upon receipt.
6. Recording and Archiving: The paid invoice is recorded in the accounting system,
facilitating financial tracking, reporting, and audit purposes. It is subsequently archived,
adhering to the business's document retention policy.
The evolution toward automation in invoice processing is gaining momentum across many
organizations, driven by the desire to reduce manual efforts, optimize efficiency, and mitigate
errors. This transformative approach involves leveraging software equipped to seamlessly manage
crucial tasks like capture, validation, routing, approval, and payment. By streamlining these
processes, automation not only accelerates the overall workflow but also empowers staff to shift
their attention to more strategic and value-added endeavors. As we delve into the realm of invoice
processing, it is crucial to understand the traditional counterpart of manual invoice processing and
explore the disparities that automation seeks to address (Stripe, 2023).

2.1.2 Traditional invoice processing

In managing accounts payable (AP), efficient invoice processing is crucial for the timely and
accurate handling of vendor invoices. The traditional manual approach, once prevalent but now
deemed outdated and error-prone, has given way to a transformative shift with the introduction of
robotic process automation (RPA). This innovative solution addresses challenges, enhances
efficiency, and brings a significant transformation to overall financial operations. In the dynamic
landscape of procurement, where time is of the essence, establishing a seamless invoicing process
is essential. Despite the technological revolution in various business operations, there was a time
when invoicing followed traditional methods rather than the modern, more efficient approaches
available today. Delving into the history of traditional invoices reveals the familiar paper
documents that once traversed desks, imprinted with official seals, and meticulously filled out by
hand. These invoices served as the lifeblood of procurement processes for centuries, playing a vital
role in maintaining the smooth operation of businesses. A traditional invoice transcends being
merely a payment request on paper; it is a comprehensive document serving as proof of a
transaction between a buyer and seller. Despite variations in format, key components commonly
found on traditional invoices include a prominently displayed "Invoice" header, a unique
identification number, date, and contact details for both parties involved. This structuring aids in
precise record-keeping and facilitates easy reference for dispute resolution or inquiries. Traditional

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invoicing has been a longstanding approach in procurement processes, offering familiarity and
established procedures for many businesses. This method provides detailed information in
invoices, encompassing item descriptions, quantities, prices, tax calculations, payment terms, and
due dates, fostering transparency and accountability (Doxey and Wiley,2021).

While traditional invoicing has its advantages, it also presents challenges. Manual data entry is a
notable hurdle, especially with paper-based or emailed PDF invoices, demanding careful input into
accounting systems and risking errors. The reliance on physical or digital file systems for record-
keeping poses challenges in managing large volumes of paperwork, potentially leading to
misplaced documents or retrieval difficulties. Furthermore, delays in invoice processing can result
from factors like postal delivery times or errors in data entry validation, disrupting cash flow
management for both buyers and suppliers.

The coordination involved in the transaction cycle, where physical or emailed attachments
circulate among parties (buyer-supplier-auditor), may become complex, particularly when
multiple stakeholders are dispersed globally. Despite these challenges, many organizations persist
with traditional invoicing due to ingrained practices and familiarity within their industry sectors,
especially in conventional environments where technology adoption may not be at the forefront
(T. Oboloo, 2023).

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 Figure 1: Traditional invoicing and eInvoicing (Source: MessageXchange, 2019)

Traditional invoicing, marked by manual handling and data re-entry, introduces errors, slows
processing, and risks misdelivery. This labor-intensive method, exacerbated when staff multitask,
leads to significant payment delays, particularly detrimental to smaller businesses. The estimated
processing time for paper invoices ranges from 23 days under optimal conditions to up to 90 days
in error-prone situations. Recognizing the need for a quicker approach, this led to the introduction
of Robotic Process Automation (RPA) in invoice processing.

2.1.3 Modern invoice processing

As the name implies, modern invoice processing, also known as automated invoice processing,
enters data from an invoice automatically, checks for accuracy, and processes payment using
cutting-edge technologies. Automation of invoices reduces the hazards. Additionally, it minimizes
errors, expedites invoice approvals, and lowers processing expenses. By moving away from time-
consuming, manual processes and adopting invoice processing software, companies can
standardize their processes for both incoming invoices and approved invoices. When all invoices
run through the same, standardized process, and are received, processed, and stored in the same

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invoice processing system, finance teams gain full visibility into their accounts payable processes.
An invoice processing solution can streamline all the steps from extracting the information from
supplier invoices to feeding the data into your ERP system. This way you always have a clear
picture of how far along an invoice is in the process, while also building the basis for timely and
accurate payments. Moreover, automated invoice processing workflows help to eliminate errors
and discrepancies, saving the accounts payable team valuable time (Spadaro, 2023).

Figure 2: Automated invoicing processing (Source: Yokoy, 2023)

2.2 E-Procurement Enabler of Invoice Processing

Electronic procurement (EP) can be simply characterized as the online buying and selling of goods,
services, works, or supplies in business-to-consumer (B2C), business-to-business (B2B), or
business-to-government (B2G) transactions. These transactions occur through the Internet and
various networking and information systems, including enterprise resource planning (ERP) and
electronic data interchange (EDI), which categorizes B2B electronic commerce into four segments,
considering supplier power and information exchange: e-procurement, e-marketplace, e-
partnerships, and e-distribution. E-commerce transaction comprises three generic key stages: (1)
marketing and procurement of product information, (2) exchange of legally binding documents,

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and (3) electronic payment. These stages encapsulate the overall process of a transaction. The
stages include the pre-contract stage, contract stage, contract administration stage, and post-
contract stage.

E-procurement offers a range of benefits, but cost savings on invoicing stand out as a primary
advantage. By digitizing procurement procedures, e-procurement streamlines business
transactions between companies and suppliers, leading to reduced costs. E-procurement also
functions as a valuable management tool, freeing up buyers from time-consuming and low-value
tasks so they can focus on core business activities. This enhancement of procurement services
improves employee productivity and strengthens the overall quality of procurement department
operations. However, implementing e-procurement requires careful consideration of available
procurement software and service procurement systems. The goal is to involve all stakeholders in
the procurement chain to maximize its effectiveness (Manutan, 2022).

Figure 3: Invoice processing software application flow (Source: Ufcinc , 2023)

The gradual shift from the manual to more digitalized formats for the execution of procurement-
related tasks has not only been steadily progressive but has also sparked the creation of even more
advanced tools related to procurement to support the global digital transformation of businesses
and statutory institutions. It must be emphasized that, despite advancements in digitalization of the
EP stages and related activities aimed at boosting efficiency, productivity, timely execution, and
increased value, the activities encompassed within the stages are generally similar, irrespective of
the procurement method or system utilized (Albert and Emmanuel, 2022).
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2.3 Modern Invoice processing technologies
The world of invoice processing has evolved significantly in recent years, moving away from
traditional manual methods towards modern, automated solutions. This transformation has been
driven by the increasing volume of invoices, the complexity of data capture, and the need for
improved efficiency and accuracy.

2.3.1 E-invoicing & EDI

E-invoicing, or electronic invoicing, is the overarching concept that involves the digital
transformation of the invoicing process. It utilizes specialized software or services to automate
various invoicing stages. An electronic invoice (e-invoice) is a specific manifestation of this
concept, referring to a digital document facilitating seamless exchange between a supplier and a
buyer. E-invoices are issued, transmitted, received, processed, and stored in specific digital
formats, such as XML, maintaining a digital form throughout their entire life cycle (Stening, 2023).

Electronic data interchange (EDI) refers to the direct interchange of business-related documents,
such as purchase orders, invoices, and request supports, electronically between two computers
using a standardized format. Different EDI codes can be used by businesses to streamline B2B
transactions and operations. Within EDI transactions, data seamlessly transfers from a computer
application in one organization to a corresponding application in another. The structure and
sequence of information in a document format are dictated by EDI standards. This automated
functionality facilitates swift data sharing, a stark contrast to the extended periods of hours, days,
or weeks associated with traditional paper documents or alternative methods (IBM, 2023).

2.3.2 Cloud-based Invoice Processing Software

Cloud-based solutions empower businesses to conveniently retrieve their invoicing data from any
location with an internet connection. This heightened flexibility significantly facilitates the
seamless management of invoices by procurement teams, enabling real-time tracking of payments
and the instant generation of comprehensive reports with automatic capture and routing. The
accessibility provided by cloud-based systems enhances the efficiency and responsiveness of
invoicing processes, contributing to more agile and informed decision-making within the business
environment.

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2.3.3 OCR Technology
Optical Character Recognition (OCR) technology is a sophisticated solution that automates the
extraction of relevant information from invoices. It functions by converting scanned or
photographed invoices into machine-readable data, seamlessly inputting this data into accounting
software. The advantage of OCR lies in its ability to carry out this process without requiring
manual intervention, significantly diminishing the necessity for human data entry. This expedites
the invoicing procedure and minimizes the likelihood of errors associated with manual input.

2.3.4 Blockchain technology

Blockchain facilitates secure and transparent transactions by allowing peer-to-peer interactions
without relying on intermediaries like banks or payment processors. In the context of invoicing,
blockchain offers a swift and secure method for processing transactions. Each transaction is
recorded in a block, which is linked to the previous one, forming a chain of blocks, hence the term
"blockchain." This decentralized and distributed ledger ensures that every participant in the
network has access to the same information. Consequently, the transparency of the transaction
process is enhanced, reducing the potential for fraud or discrepancies (T. Oboloo, 2023).

2.3.5 Robotic process automation (RPA)

Software technology known as robotic process automation (RPA) makes it simple to create,
implement, and oversee software robots that mimic human behavior when dealing with software
and digital systems. Software robots have the same abilities as humans, including the ability to
comprehend what's displayed on a computer, execute precise keystrokes, navigate through
systems, recognize, and retrieve data, and carry out a variety of predetermined tasks. However,
software robots can do it more quickly and reliably than humans, and they don't need to take breaks
for coffee or stand up to stretch (UiPath Inc, 2017).

Even while traditional invoicing was crucial to procurement for a long time, it is clear that new
developments in technology have made it possible to handle invoices more effectively. With
automated systems and e-invoicing becoming more popular, organizations may increase accuracy,
expedite payment procedures, and obtain important economic management data. Organizations
can maintain an advantage in the competitive marketplace by adopting these contemporary options
(T. Oboloo, 2023).

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2.4 RPA in Invoice Processing
Invoices pose a challenging and time-intensive endeavor that can prove cumbersome to streamline.
Nevertheless, for enterprises aiming to enhance the efficiency of their invoice processing,
embracing robotic process automation (RPA) emerges as a valuable and transformative solution.

RPA, or Robotic Process Automation, is a type of automation designed to streamline repetitive and
standardized tasks traditionally performed by humans. This technology offers significant
advantages to businesses seeking efficient solutions. RPA is a contemporary and transformative
technology available for a wide range of industries, facilitating the automation of various business
processes. Its implementation has resulted in decreased operating expenses and has provided
substantial benefits to enterprises. Notably, RPA is versatile enough to be applied across the
spectrum of businesses, from start-ups to large corporations. This concept is primarily driven by
enterprise principles, employing a user-friendly interface to interact with various intelligent
systems. One of its key functionalities involves utilizing software bots to automate repetitive rule-
based actions within operations. As RPA has evolved, its scope has expanded to encompass
integration with data analytics, process mining, artificial intelligence (AI), and cognitive
computing. The integration of AI and RPA enables Intelligent Document Processing (IDP), which
leverages machine learning to transform document data into structured data, enhancing document
comprehension (Quasmi, 2021).

This integration has transformed RPA from automating routine tasks to re-implementing complex,
knowledge-intensive, value-added operations, such as invoice processing, which is the focus of
this paper, incorporating Robotic Process Automation (RPA) into invoice processing results in
what is known as "Invoice Processing Automation." This strategic utilization is embraced by
businesses to enhance and streamline their Accounts Payable (AP) procedures. It encompasses a
comprehensive range of tasks, including the scanning and extraction of invoice data, as well as the
seamless integration of this data into an Enterprise Resource Planning (ERP) or accounts payable
system.

The ultimate benefit of this synergy is the ability to expedite payment processes, potentially
completing transactions within a matter of minutes. The advantages extend beyond efficiency
gains, as automated invoice processing effectively tackles significant challenges associated with

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manual AP procedures. This includes reducing errors, enhancing accuracy, and ultimately
contributing to a more efficient and reliable financial workflow for businesses (Shailza, 2023).

Invoice processing is an essential component of accounts payable (AP) operations, involving the
prompt and accurate collection, verification, and processing of vendor invoices. Handling this
process manually can be resource-intensive, error-prone, and time-consuming. Here's where
robotic process automation (RPA) steps in, providing a game-changing way to optimize and
streamline procedures related to invoice processing. This includes the management of incoming
bills from their arrival until they are recorded in the accounting system. Despite the variety of
invoice formats and structures, the combination of AI and RPA allows for more efficient and clear
document processing.

Microsoft power automate, which is a company that provides robotic process automation (RPA)
software offers an accounts payable RPA solution known as the Hyperautomation menu, serving
as a comprehensive payment platform. Due to its automated nature, all visible data is digitized and
arranged for easy viewing. Invoice processing using Robotic Process Automation (RPA) and
Automation Anywhere simplifies document handling for future reference, streamlining invoice
management. This not only eliminates storage hassles and prevents invoice loss but also reduces
the costs associated with transitioning from paper-based billing to electronic invoicing (Desai et
al., 2021).

In contrast to traditional manual invoice processing, the potential of automation in the context of
invoice processing is substantial. Financial processes play a crucial role in the overall functionality
of companies, leading to uncertainties about the capabilities and success rates of Robotic Process
Automation (RPA) in handling accounts payable tasks, such as invoice processing.

Invoices received from suppliers often come in diverse formats, including paper copies, Word
documents, PDF email attachments, or faxes. The company's finance team is tasked with manually
transferring data from these varied invoice formats into the company's database and addressing
any discrepancies that may arise. The challenges presented by these diverse formats make it
challenging to adopt a consistent approach to invoice handling, prompting company employees to
resort to manual processing. Additionally, the unstructured nature of data in these invoices further
complicates the manual transfer process, making it time-consuming and susceptible to errors.

12
However, the question arises: is there a necessity for these operations to be carried out manually?
In short, and perhaps unsurprisingly, the answer is no.

2.4.1 Roles of RPA in Invoice Processing

The content in this section responds to the primary question raised in Q1, to increase efficiency
and accuracy in invoice processing within businesses, a comprehensive solution is introduced. In
the context of invoice processing, RPA bots execute a sequence of actions to adeptly manage the
task.
1. Identification of Invoices: Initially, RPA bots are trained to locate invoices from diverse
sources, including vendor portals, email accounts, or Electronic Data Interchange (EDI)
systems.
2. Extraction of Critical Information Automated: The service uses advanced software to
extract critical information from invoices automatically. This reduces the possibility of
errors during human input and allows for a quick and accurate transfer of data into financial
systems.
3. Matching with Purchase Orders: A critical step is to match invoices to the purchase order
system so that they are precisely in line with the original purchase order. This ensures that
all financial transactions are fully documented and that disparities are kept to a minimum.
Putting this service into use has many advantages, such as time savings from less manual
data entry and a markedly lower chance of human error. By improving data accuracy, the
matching and validation procedures lay a solid basis for making financial decisions. The
services offer a comprehensive approach to simplifying the processing of invoices,
resulting in higher precision and productivity. Using this cutting-edge strategy enables
businesses to maximize the capabilities of their financial systems, opening the door for a
more responsive and flexible financial operation (Sahu et al., 2020).
4. Validation Process: The service conducts a comprehensive validation process that goes
beyond simple data entry. Purchase Order numbers, supplier names, quantities, and other
predetermined data files are checked against invoices to guarantee the correctness and
integrity of the invoiced data.
5. Posting Payments to the System: RPA bots seamlessly post approved and paid invoices
to the system, ensuring accurate data and creating a detailed audit log throughout the entire

13
 process. This automation not only eliminates errors but also enhances efficiency,
contributing to an improved and streamlined invoice processing workflow (Stridely, 2023).

Figure4:invoice processing flowchart (Source: Airational , 2019)

Organizations that use this service can benefit from improved data accuracy, fewer human tasks,
and more efficient financial processes. First, invoices must be captured from a variety of sources,
including fax machines, email accounts, electronic images, and paper copies. This requires no
manual data entry; instead, invoices must be captured and integrated into the system.

2.4.2 Benefits and Applications

When it comes to automating business invoices and organizational procedures, Robotic Process
Automation (RPA) offers many benefits. Additionally, the complementary application of Artificial
Intelligence (AI) methods and methodologies enables RPA processes to be executed more
accurately and precisely, especially concerning information extraction, recognition, classification,
forecasting, and process optimization. This synergy results in an elevation in customer happiness
through the swift and precise service delivered by the combined forces of RPA and AI (Ribeiro et
al., 2021).

Also based on the 2023 findings from Blueprint's research on the RPA landscape, the research
indicates that the foremost areas for improvement within RPA scale, standardization, and cost
reduction are garnering considerable attention. This progress is facilitated with the help of the most
used RPA platform, Microsoft Power Automate (Kosmopoulos, 2023).

14
 Figure 5: Benefits of RPA

2.4.3 Applications
Numerous instances of robotic process automation can be found in our daily routines. These days,
a lot of global corporations use this technology to automate their daily operations. These businesses
are achieving high productivity rates with precise, dependable, and consistent outputs thanks to
RPA. Making the appropriate choice of business processes and activities is one of the most crucial
parts of the Robotic Process Automation program. By automating repetitive and rule-based tasks,
it guarantees positive outcomes. Many different sectors are using AI and RPA Applications these
days. Including:

1. Financial services: Data input, customer support, and fraud detection are just a few of the
jobs that RPA and AI are being utilized to automate.
2. Healthcare: Automation of procedures including insurance claim processing, appointment
scheduling, and patient registration is accomplished through the use of RPA and AI.
3. Retail: Activities like inventory management, price optimization, and customer support
are being automated with the help of RPA and AI. Manufacturing: Activities like supply
chain management, production scheduling, and quality control are being automated with
the help of RPA and AI (Tpoint, 2022).

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 Figure 6: RPA Applications (Source: Edureka ,2023)

2.4.4 Limitations of RPA: Invoice Processing

While robotic Process Automation (RPA) offers significant advantages in automating repetitive
tasks, there are some limitations, particularly in the context of invoice processing. Here are some
limitations specific to invoice processing, this section addresses the query posed in Q4

1. Handling Unstructured Data: RPA encounters difficulties when processing invoices with
unstructured data, as it primarily relies on predefined rules and templates. The adaptability
of RPA to diverse invoice formats and layouts is limited without additional cognitive
capabilities.
2. Diverse Input Sources: Invoices originating from different channels, such as emails,
scanned documents, or online portals, may pose integration challenges for RPA. It may
require customization to seamlessly handle invoices from various sources and formats.
3. Process Efficiency Improvement: RPA is most beneficial when applied to well-defined
and optimized processes; applying it to inefficient processes may not yield significant
improvements.

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 4. Exception Handling: Invoice processing often involves exceptions that require human
intervention, and RPA may struggle with complex decision-making in such scenarios. RPA
may not be fully equipped to handle intricate decision points and exceptions that demand
human judgment and interpretation (Airational,2020).

2.5 RPA invoice Processing tools

RPA invoice processing software tools operate effectively in diverse environments, including
desktop, web, and Citrix environments. These tools are designed to facilitate the logical creation
and deployment of bots for specific purposes, requiring less programming language expertise.
They enable data acquisition from various sources, with the capability to save RPA bots in cloud
locations for efficient reuse. Additionally, a management module is essential for tasks such as
versioning, maintaining audit trails, scheduling, and collaboration.

The top three RPA tools, namely UiPath, Automation Anywhere, and BluePrism, embody these
features and functionalities, offering businesses comprehensive solutions for efficient and effective
robotic process automation (Sameera, 2022).

2.5.1 Automation Anywhere

Automation Anywhere is a leading RPA tool that operates on a client-server architecture. Its key
components include Bot Creator, Control Room, and Bot Runner. Bot Creator facilitates easy
design and automation of bots, Control Room manages bot execution, scheduling, security, and
permissions, while Bot Runner runs bots and records analytics sent back to the Control Room.
Automation Anywhere supports three bot types: Task Bots for rule-based tasks, Meta Bots for
reusable building blocks, and IQ Bots with cognitive features for unstructured data.

2.5.2 UiPath

UiPath, a global software company, offers a platform for developing software bots to automate
business processes. UiPath uses a web orchestrator architecture and comprises UiPath Studio,
UiPath Orchestrator, and UiPath Robots. UiPath Studio allows easy bot design with a drag-and-
drop approach, while the Orchestrator manages bot deployment, resources, queues, and logs.
UiPath Robots, either attended or unattended, perform tasks. UiPath provides five types of

17
recorders for various activities, and its Orchestrator is crucial for managing multiple bots, assets,
workload, queues, and maintaining audit trails and logs (Jorge, 2020).

2.5.3 BluePrisim

Another well-known provider of RPA technologies and solutions is BluePrism. Its drag-and-drop
bot design approach is based on the Java and.NET foundation. Process diagram, process studio,
object studio, and application modeller are the four primary parts of BluePrism. Process diagrams
are business workflows made with the help of fundamental programming ideas. These process
graphical representations are used to build, evaluate, adjust, and expand business capabilities. A
platform for creating process diagrams with different drag-and-drop activities is offered by Process
Studio. Visual Basic objects used to interface with other applications are created using Object
Studio. The feature that allows you to construct application models with Object Studio is called
Application Modeller (Sameera, 2022).

2.5.4 Microsoft Power Automate

For this research seminar, we harnessed the capabilities of Microsoft Power Automate, which was
formerly known as Microsoft Flow, it stands as a cloud-based tool specifically advantageous for
streamlining and automating various aspects of the invoice processing workflow. This software
empowers employees to effortlessly create automated flows that efficiently manage tasks related
to invoice handling across multiple applications and services. Users can design flows that dictate
specific actions triggered by events within the invoicing process.

Once configured, these flows can be conveniently managed either through desktop interfaces or
mobile applications, providing a versatile approach to overseeing invoice processing automation.
Crucially, Microsoft Power Automate seamlessly integrates with various Microsoft services and
applications, offering enhanced compatibility with tools commonly employed in the invoice
processing realm. This includes integration with Power BI for business analytics, PowerApps for
application development, Dynamics 365 for customer relationship management, and Microsoft
365 for comprehensive office productivity (Rowena and Lauren, 2022).

For the practical test, a proficient automated invoicing system has been created by leveraging
Microsoft Power Automate as the Robotic Process Automation (RPA) and integrating the Windows

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OCR engine. This solution has demonstrated outstanding performance by attaining a flawless
99.9% accuracy rate in extracting data from invoice images and seamlessly entering the data into
the web application.

In summary, Microsoft Power Automate plays a pivotal role in augmenting efficiency and reducing
manual efforts in the intricate landscape of invoice processing, offering a user-friendly yet
powerful solution for automating tasks and workflows related to managing invoices (Ashik et al.,
2022).

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 3. Methods

This research seminar provides a comprehensive perspective on RPA applications in invoice

processing by using a multidimensional methodology consisting of literature Review, Case Study,
Business Process Modeling and Notation (BPMN), Cost-Benefit Analysis, and Break-Even
Analysis. These processes will be guided by the following questions: Q1: How can the invoice
process be modeled and how can it be automated (RPA)?) To answer this question, BPMN will be
used. The BPMN is a standard for visualizing business processes, will provide a clear picture of
how the invoice process is done. This will help identify RPA opportunities through Power
Automate. Q2: What are the financial implications of implementing RPA in the invoice process?
The Cost-Benefit Analysis approach will be used to unravel this question. Using a Cost-Benefit
Analysis, this question will be answered. A systematic evaluation of the costs and benefits
associated with implementing and maintaining an RPA solution using Power Automate is provided.
Both direct and indirect costs and benefits will be identified and monetized. Q3: How long will it
take for RPA implementation to become profitable? To answer this question, Break-Even Analysis
will be conducted. This technique will provide an estimation of the point at which the total cost of
RPA implementation equals the derived financial benefits, thereby providing a clearer perspective
on the feasibility of the investment.

3:1 Literature Review

The literature review in this research seminar focuses on RPA in Invoice Processing and aims to
provide a comprehensive understanding of key aspects relating to Robotic Process Automation
RPA projects within this field. To grasp different aspects of RPA in the context of invoice
processing, this seminar incorporates a systematic exploration of existing research, meticulous
documentation of the review method, and extensive literature exploration. This approach is
essential for identifying gaps, synthesizing knowledge, and justifying the research objectives
within the broader RPA implementation landscape for efficient invoice processing. This review
utilizing a systematic approach by reviewing a thorough selection of books, scholarly articles, and
relevant publications. (Snyder, 2019)

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3.2 Case Study
This study utilizes a critical case research method to gain a better understanding of the
implementation of robotic process automation in invoice processing. With the aim of extracting
valuable insight into the practical aspects and impacts of RPA in invoicing, we examine the
integration of RPA into the invoice processing system of Deutsche See GmbH, a leading seafood
supplier in Germany.

Our goal is to closely examine Deutsche See GmbH's journey towards RPA implementation, with
a focus on identifying specific strategies employed, challenges encountered, and results achieved
for RPA invoicing. The case study illustrates the benefits and potential obstacles of digital
transformation initiatives by demonstrating how RPA can transform traditional invoicing
processes.

With the integration of these detailed case studies and broader insights from the literature review,
our qualitative approach aims to provide a nuanced and comprehensive examination of the various
changes occurring in the invoicing process because of RPA. As a result of the synthesis of case-
specific findings and existing academic literature, this study provides a holistic view of RPA in
invoicing, allowing businesses considering similar digital transformations to gain valuable
knowledge and guidance.

3.3 Business Process Modelling and Notation

A Business Process Modelling and Notation helps businesses understand the steps involved in
processes through graphical notation and enables them to share this information in a standard way.
In addition, the graphical notation will make it easier to understand the flow of information
between those steps and business transactions between the organizations. It will also help
businesses adapt to new situations fast. (Stephen A. White, 2008)

3.3.1 Key Components of BPMN

Pools and lanes: pools are departments in the organization and lanes are the job positions within
those organizations.

Activities: it can be manual or automated tasks are performed within a process.

Gateways: it is a decision points in a process where RPA identify the conditions to perform tasks
manually.

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 Invoice amount > 2000
CFO Approval

Invoice amount > 2000

Submit Invoice Finance Director
X Approval

Manager Approval

Figure 7: BPMN Gateway Diagram (c.f conceptdraw, n.d.)

Sequence Flows: it connects activities and gateways.

Data Objects: provides the information’s used and transformed in a process.

One of the main advantages of using BPMN is that it provides a common language to describe the
business processes to stakeholders and helps better understanding. Furthermore, BPMN helps
optimize productivity by pinpointing bottlenecks and automating tasks which leads to time savings
and cost reductions.

BPMN can used to model the entire invoice processing steps from beginning to end. For instance,
it will show the steps of extracting data from invoices, verifying details and automation of
approvals. This will give a better understanding of the workflow and find opportunities to use RPA.

3.4 Cost Benefit and Break-Even Analysis

3.4.1 Cost Benefit Analysis

Cost benefit Analysis is a systematic framework for assessing an projects financial sustainability.
It includes a methodical collection of financial and technical data particular to company’s function.
The data gathered helps with resource allocation and decision making for alternate options. This
approach analysis the return on investment (ROI) by considering the total financial inputs and

22
expected returns from the project by comparing the scenarios with and without it. The results can
be used to evaluate other options, giving strong support for a proposal and securing management
approval. Conducting this analysis before making crucial organizational decisions provides a
significant financial benefit by allowing the breakdown of essential data such as the firms value
chain or the projects return on investment. (Stobierski, 05 SEP 2019)

Steps Of Conducting Cost Analysis Method

• Define the framework for the analysis:

Examine the Scenario before and after implementing a policy change or investing in a specific
project. Analyze the costs associated with maintaining the existing the state. Firstly, to measure the
potential gains from choosing to invest or make a change instead of maintain the current situation.
Sometimes staying in the current state might be the most financially advantageous position.
(Vaidya, 2019)

• Identify and classify costs and benefits:

To comprehend the impact of each cost and benefit, its crucial to categorize them
effectively:
• Direct Costs: costs and benefits directly associated with main goal.
• Indirect costs: Unanticipated costs and benefits that indirectly result from the
project.
• Tangible: Costs and benefits that are straightforward to quantify and measure.
• Intangible: Costs and benefits that are challenging to identify and measure
precisely.
• Real: Elements that genuinely contribute to the overall positive outcome.
• Transfer: Involves money transactions between parties.

Effectively Classifying costs and benefits in these ways ensures a comprehensive

understanding of their implications. (Vaidya, 2019)

• Drawing a timeline for expected costs and revenue.

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In decision-making, the timing is critical. It's essential to map out when costs and benefits will
happen and the extent of their impact over time. This serves two key purposes. Firstly, having a
clear timeline helps businesses meet the expectations of everyone involved. Secondly,
understanding the timeline allows for planning how costs and revenue will affect operations. This
empowers businesses to manage things efficiently and take proactive steps in case of any
unforeseen issues. (Vaidya, 2019)

• Monetize costs and benefits.

It's important to express all costs and benefits in the same currency for clear and consistent
financial analysis. (Vaidya, 2019)

• Discount costs and benefits to obtain present values.

This involves turning future costs and benefits into their current value, a process known as
discounting cash flows or benefits using an appropriate discount rate. Each business typically uses
a unique discount rate. (Vaidya, 2019)

• Calculate net present values.

This is achieved by deducting costs from benefits. If the outcome is positive, it indicates an
efficient investment. Nevertheless, additional factors require careful consideration. (Vaidya, 2019)

3.4.2 Break Even Analysis

Break even analysis is a financial technique that helps to identify the overall sales from a business
endeavor equals the total costs involved. This assessment will evaluate the profitability of the
venture and determine the minimum level of sales or production needed to cover all expenses
without experiencing losses. (Mitchell, March 16, 2023)

To conduct a break-even analysis, one should follow these steps:

• Identify Fixed Costs:

which include expenses like rent or equipment depreciation.

• Recognize Variable Costs:

Variable costs encompass items like raw materials or labor expenses.

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 • Calculate the Break-Even Point:

Break-even point using the formula.

fixed costs fixed costs

BEV = revenue per unit−variable cost per unit = unit margin

• Interpret Results:

This method proves valua ble in interpreting project profitability, where a lower break-even point
indicates a more lucrative venture. (Norton, 2018) (Houston, 2015) (C. Warren Nielsen, 2013)

Using cost analysis break-even in invoice processing helps evaluate the financial feasibility of
employing RPA. Through NPV and payback period calculations, businesses can decide if investing
in RPA for invoice processing is a wise choice for their financial goals.

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 4. Result

4.1 Case Study: Deutsche See Gmbh

We sourced for virtual case study from Gray literature and was able to retrieve Deutsche See
invoice processing problem from (Inspire Technology, n.d). The essence of the virtual case study
is to understand the real-world practical problem of invoice processing. The case study is described
as follow;

Deutsche See GmbH is Germany's largest supplier of fish and seafood. The firm purchases seafood
on a daily basis from international marketplaces and uses advanced refrigerated logistics to
transport the products throughout Germany at the peak of freshness. The firm receives about
60,000 invoices from 9,400 suppliers every year, and 164 per day if invoices are received at the
same rate, meaning that efficiency is not only required in production and logistics but also in the
daily operations of the business like the invoice processing. So, invoice processing and the
accounts payable (AP) process plays a vital role in the company’s finances and overall business.
The organization’s efficiency will definitely drop if they try to manage all this AP and invoice
processes manually. Thus, the process if done manually is as follow;

1. The employees of the AP team might need to read each individual emails that has an invoice
attached to it.
2. Login into the business's internal system to locate the supplier's ID
3. Manually extract the data from each invoice
4. Enter the information into the internal accounting system
5. Compare the invoice and Purchase Order sent to the vendor
6. Convey the outcome of step 5 to AP manager if the match corresponds, so the vendor could
get paid.

This process will be repeated for every invoice, a task that will take about 25 days to fully process
and pay a single invoice (Southern, 2020). This is quite cumbersome and unsustainable without
automation over the long term.

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 4.2 RPA for the solution And Flowchart
In order to answer Q2 of “How can Power Automate be integrated in industrial invoice processing
automation?” This section is dedicated in answering the question by providing one possible way
of automating invoice processing using Microsoft Power Automate.

The RPA for the solution was developed using Microsoft Power Automate cloud flow, this was as
a result of the easy availability of the software for the Microsoft office student’s account. The
flowchart which shows all the steps to be taken to solve the problem is shown below.

Start

Email Download Extract Verify

Received Invoice to data from document
via Inbox OneDrive Invoice to with PO
Folder Excel

Send not
Matching email
to AP Manager

Send matching
email to AP
Manager

End

Figure 8: Flowchart for the RPA implementation

From the flowchart the Microsoft cloud flow is automatically triggered when the email is received
from the vendors containing a subject keyword “invoice”. The following steps are executed
sequentially after the trigger:

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 1. The bot downloads the emails containing invoice’s attachment to onedrive directory of the
AP team’s organization.
2. The bot will extract the invoice using Power Automat’s pre-trained AI model.
3. The extracted data is then entered into an excel file.
4. Invoice data in excel is compared with the purchase order data, and if there are
discrepancies. The AP team is alerted with a No-match message and urge them to review
the file. However, if the PO matches the invoice the flow continues and go to the next step
5. A match message is delivered to AP manager’s email to process the vendor’s payment.

4.3 Programming Efforts in Implementing Solution

From the fig 6, we were able to design a solution flowchart to automate invoice processing. The
flowchart was divided into 3 flows to implement our solutions. A smaller flow makes maintenance
easier, allows multiple people to work on automation, makes error handling less sophisticated and
more (Taiki-Yoshida & Kathyos, 2022). Thus, the need for splitting our flow into 3 bots.

Read email Download file Instant Extract pdf

received into directory Trigger file to excel

Bot 1 Bot 1 Bot 2 Invoice

Provides data Search for Instant

for matching Invoice and Trigger
PO

Bot 3 Invoice and Bot 3

Send email to AP manager PO
for either match or not
match

Figure 9: Detailed End to End of Invoice Processing with RPA Flows

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The 3 bots work together to achieve an optimal result for Invoice processing. Each of the bots
depend on the outcome of the previous to function. For instance, bot2 depends on result of bot1
and bot3 depends on the result of bot2. The programming steps of the flows are described below:

4.3.1 Flow 1 (Bot1)

The Flow 1 is the simplest Flow for our solution and it is an unattended RPA. It has two actions
and one iteration statement. Although it is simple, it still performs a vital function which is serving
as invoice data entry to the flows. It triggered automatically when an email is received and if two
conditions are; Having a subject keyword “Invoice” and having attachment to the inbox email.
Here is the description of the two actions and iteration statement in this flow

1. When an email arrives action: This action acts as automatic trigger to our when we receive
email to a specified account.
2. Iteration statement: The iteration statement used here is Apply to each and it has the
responsibility of looping through attachments when there is more than one attachment.
3. Create file action: This action is charged with the responsibility of the downloading the file
to a specified folder on a OneDrive account.

Figure 10: RPA flow for Bot1

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4.3.2 Flow 2 (Bot 2)
The second Flow is an attended RPA charged with responsibility of extracting data from the
downloaded file. The choice for opting for attended instead of unattended is as a result of limitation
in the Power Automate subscription of the student’s account. The flow could have been triggered
automatically when a file is created on OneDrive but it results to an error timeout leaving us with
the choice of using attended. Although we sourced attended bot as the second choice there are still
benefits of using it like quick return on investment, easy maintenance and handling of heavyweight
back-end processing (UiPath, 2021). In addition, unattended can be used with attended RPA to
form a hybrid which can serve as an enterprise solution (Blueprism, 2023), which in our case
served as one.

Figure 11:RPA Flow for Bot2

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Flow 2 has the following integrated actions, connectors and iteration statement:

1. Feeback Loop Variable: The variable indicates if the feedback loop action should be
activated
2. AI model: Responsible for Optical Character Recognition (OCR) and extraction of data.
The AI model was trained with two collections of documents each containing 6 different
unique invoices. An accuracy of 99% was achieved in our model meaning the model can
solve the underlying problem of extracting the required data to each cell.
3. For Each Statement: We used “For each” statement to iterate through the output of AI
model and grab the required data for each cell.
4. Excel Connector: Used to hold the extracted data from the AI model, arranged well in rows
and columns.

4.3.3 Flow 3 (Bot 3)

The third flow is the final flow for the project and is responsible for performing two-way matching.
The two-way matching in invoice processing involves matching product or service descriptions in
the invoice and purchase order to verify if the ordered items are what have been supplied or
serviced (Maurya, 2020). So, in the project we used the conditional statement to check the
description on both the invoice and purchase order.

31
 Figure 12:RPA flow for Bot3
The following are the connectors and actions used in the follow:

1. List rows present in a table: This is an excel connector used to connect the excel file from
OneDrive to the flow
2. Initialize Variable: Used to declare a placeholder variable that was used to implement the
matching condition
3. Apply to each: Looping statement for iterating through the excel rows.
4. Condition: An action that is used to compare the descriptions of the invoice and purchase
order.

4.4 Combining RPA Technology with BPMN Standard in Invoicing Processes

The integration of RPA with BPMN unfolds as a strategic approach to optimizing invoicing
processes. An RPA solution offers a solution to common operational challenges and reduces error
risks by simulating human actions on software user interfaces, as previously described.

32
A detailed discussion of BPMN, as outlined in the previous method section, has demonstrated its
effectiveness as an approach to process modeling and it provides a standardized way to represent
process flows, increasing clarity for stakeholders involved in the invoicing process.

Combining RPA and BPMN in the invoicing processes provides several advantages:

• Documenting processes with BPMN is an effective way to identify potential automation

candidates or determine which steps are most suitable for automation (in this case, the
process will be automated incrementally).
• RPA technologies, along with robust technical tools, can be used to automate repetitive and
standard tasks directly from the business flow design using BPMS (Business Process
Management Software).
• Process definitions are easier to understand for all stakeholders than plain text
documentation. Additionally, it is easier to highlight where automation can improve the
process.
• With the automation design, alternative paths and error handling can be identified quickly.
• The automation could incorporate additional requirements that are not related to the
business process, such as process notifications and log generation.

By combining RPA and BPMN strategically, invoicing processes can be optimized. This integrated
approach ensures a holistic understanding of the workflow, identifies automation opportunities,
and enhances efficiency when handling alternative paths and potential errors associated with the
invoicing process. (Pussey, 2022) (conceptdraw, n.d.)

The integration of BPMN in Deutsche See GmbH’s has improved invoice processing workflow
and led to enhancing various aspects of the accounts payable (AP) process. The following sections
detail the outcomes across six key categories.

4.4.1 Visual Representation and understanding

BPMN provide a visual representation of business processes, which is one of its primary
advantages. Using graphical notation, stakeholders across departments and roles can gain a clear
understanding of the flow of a process.

33
 Figure 13: Example of a BPMN model for invoice processing (conceptdraw, n.d.)
The BPMN diagram visually outlines the entire invoice process. It starts with the receipt of an
email, goes through a series of steps, such as invoice detection and data extraction. Using this
visual representation, stakeholders can easily see the flow of information and the sequence of
activities.

A BPMN diagram also contains a variety of elements, including pools and lanes, activities,
gateways, sequence flows, and data objects, among others. A pool and lane represent a particular
department or role within an organization; an activity represents a particular task that must be
completed in the processing of invoices, a gateway represents a decision point, and a sequence
flow represents the flow of control between two tasks. Data objects could represent the invoices
and other data used in the process.

In addition to visualizing the process, BPMN helps identify bottlenecks, inefficiencies, and
possibilities for improvement. For example, long-running or error-prone tasks can be easily
identified and optimized.

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4.4.2 Optimization and Productivity
By using BPMN to process Deutsche See GmbH's invoices, Deutsche See GmbH has improved
productivity significantly. By providing a clear visual representation of the entire workflow,
BPMN was able to identify inefficiencies and bottlenecks.

Manual processes took a long time to perform, such as reading individual emails, locating supplier
IDs, extracting data from invoices, and entering the information into the internal accounting
system. This slowed down the overall workflow and reduced productivity because these tasks were
identified as bottlenecks in the process.

This task was identified as a potential improvement area with the help of BPMN, which allowed
the process diagram to be clearly marked. These tasks were then automated using Robotic Process
Automation (RPA) with Microsoft Power Automate, which resulted in a substantial increase in
productivity due to the reduction in time spent on invoices.

Additionally, automating these tasks allowed employees of AP to concentrate on more complex

and value-added tasks, freeing them from repetitive and mundane tasks. This not only increased
the AP team's productivity, but also improved their job satisfaction and motivation.

Email Receipt and

Invoice Detection

Data Extraction and

Validation

Automated Approval
Workflow

Integration With RPA

Figure 14: Optimized BPMN Model for Invoice Processing

35
from the above figure 2, the BPMN automation detects the invoices upon the receipt of emails.
And then it will extract the data from the invoices for accuracy this process helps to reduce the
chance of errors. BPMN shows a clearly defined automated approval workflow in the next step,
demonstrating an accelerated approval process for invoices. The last step is pivotal, as it
incorporates Microsoft Power Automate's Robotic Process Automation technology, which
automates repetitive tasks and the BPMN model showcasing the eliminated manual steps and the
automated processes, and it significantly boosts productivity.

The use of BPMN has significantly improved the efficiency of the invoice processing process and
the productivity of the accounts payable team at Deutsche See GmbH. BPMN identified
bottlenecks and automated tasks, leading to significant improvements in productivity.

4.4.3 Collaboration and Choreography

BPMN has provided a clear visual representation of information flow, which has encouraged
collaboration between departments and job positions within the organization.

The different lanes in the BPMN diagram represent different departments or roles within an
organization. This clear delineation of roles and responsibilities has facilitated a collaborative
environment since stakeholders are more aware of their role and responsibilities. It has also made
it easier to identify handoffs between departments or roles, which can cause miscommunication or
delay in the process.

Moreover, the BPMN model has also allowed the business to adapt quickly to new situations. For
instance, if a new supplier was added or if the invoice format changed, the model was easily
modified. A BPMN diagram could also be used to identify inefficiencies in the process so that the
process could be quickly redesigned to fix them.

As shown in the below figure 4, there are pools and lanes, with one pool designated for customers
and one for the organization, with each lane representing a specific organizational function. When
a customer sends an order, the sales department receives it as a message start event. Finance
department conducts credit checks on customers, and if they are approved, order fulfillment
begins. If the originally ordered item is unavailable, a replacement item is recommended to the
customer. A replacement order will be fulfilled once the customer accepts. Upon completion of the
order or failure of the order, the customer will receive an invoice.

36
 Figure 15: BPMN Model Enhancing Collaboration and Adaptability (Gustav Aagesen, 2015)

An overview of the BPMN model is provided in this figure 4, emphasizing the different roles and
departments involved in the process and showing how the structured framework makes an
organization more adaptable.

BPMN's Choreography provides a unique perspective on invoice processing that diverges from
traditional collaboration approaches. As a distinct alternative, Choreography emphasizes high-
level interactions and message exchanges between participants instead of internal activities within
pools and lanes. When organizations are reluctant to disclose internal processes for privacy reasons
or when detailed process flows aren't yet defined, this is invaluable. The choreography, depicted
outside pools, represents a simplified version of Collaboration, emphasizing message exchange
patterns (MEP) via task objects. The Choreography tool is able to represent both one-way and two-
way interactions, providing a nuanced view of communication and document flows. However, the
limitation of choreography is its inability to oversee internal processes and susceptibility to error.
As a result, Choreography's emphasis on participant interactions and document/material exchange

37
can simplify and streamline invoice processing. By defining the roles of the participants, tasks like
submitting purchase orders, requesting raw material, shipping, and invoicing can be modeled
differently, making the billing process easier to understand.

The difference between BPMN Collaboration and Choreography is evident when comparing them.
While both notations capture interactions, Collaboration is specifically suited to modeling
comprehensive business processes, which makes it ideal for depicting detailed workflows within
organizations and external interactions with them. A major advantage of Collaboration is its micro-
level view, allowing users to understand the intricacies of an organization and provide a robust set
of tools to model process details in detail. However, its extensive set of tools may lead to more
complex and less readable models. As a result, Choreography excels at providing a high-level
overview of communication between organizations, abstracting intricate details, and protecting
confidential business logic. The focus on message exchange in Choreography makes it useful for
modeling complex bureaucratic processes. However, it has some limitations, including a lack of a
central data control system, a lack of emphasis on internal communication, and an exclusive
reliance on message exchange. It is crucial to understand these nuances when determining how to
optimize invoicing processes.

4.4.4 Streamlining Approval Processes

The BPMN identifies critical decision points, often called gateways. This visual clarity helps
streamline the workflow approval process.

A gateway represents a decision point in the BPMN diagram. For Deutsche See GmbH, one crucial
decision point is when the bot verifies that the purchase order matches the invoice data during
invoice processing. As shown in the BPMN diagram, a gateway represents a critical step in the
approval process.

As a result of BPMN, this gateway was clearly highlighted in the process diagram, allowing it to
be identified as an area that could be automated. This decision point was then automated using
Robotic Process Automation , specifically Microsoft Power Automate. By automating this process,
the approval process has been simplified and the verification process has been streamlined.

38
 Mail Invoice to Accounts payable

Review Invoice for Compliance

Return Invoice To supplier Invoice Meet

Requirements

Dept Included
Invoice placed on a hold, Dept Required
Invoice Placed in Payment queue
Notified of Required Action Information
& approvals

Payment Processed
Action
Taken Issue
Resolved

Figure 16: Streamlined BPMN Model for Approval Processes (c.f conceptdraw, n.d.)

An overview of the BPMN model is provided in this figure, highlighting streamlined approval
processes and decision points.

BPMN has played a pivotal role in streamlining approval processes within Deutsche See GmbH's
invoice processing. BPMN helped identify and automate critical decision points, which
contributed to improved processing efficiency.

4.4.5 Enhancing Data Accuracy

BPMN facilitates a detailed understanding of how data is used and manipulated throughout
processes by providing a visual representation of how data moves and transforms.

39
BPMN diagrams contain data objects, which represent invoices and other data used throughout the
process. For instance, Deutsche See GmbH's invoice processing involves manipulating these data
objects to extract data from invoices and compare it with purchase order data.

BPMN made it easier to identify these tasks as potential automation areas, as they were clearly
marked in the process diagram. The next step was to automate these tasks using RPA, specifically
Microsoft Power Automate. This automation not only reduced the time required to complete each
invoice, but also improved the accuracy of the data extraction and PO matching process.

As a result of the application of BPMN, Deutsche See GmbH's invoice processing has achieved
significant improvements in data accuracy. BPMN has improved data accuracy by providing
insights into data flows and transformations, as well as automating tasks that can be error-prone.

A transformational improvement has been achieved across the accounts payable (AP) process in
Deutsche See GmbH since Business Process Model and Notation (BPMN) was integrated into
their invoice processing process. As a powerful tool for understanding, communication, and
improvement, BPMN has provided a clear visual representation of the entire workflow.

By optimizing productivity, identifying opportunities for Robotic Process Automation (RPA),

fostering collaboration and adaptability, streamlining approval processes, and improving data
accuracy, BPMN has significantly improved the efficiency and accuracy of the process. The case
study of Deutsche See GmbH illustrates the transformative potential of BPMN and RPA in
business operations. As a result of applying BPMN, the process has been significantly improved
in terms of efficiency and accuracy.

4.5 Cost Benefit Analysis (CBA)

This section answers the question in Q3 of figuring out the cost to implement and maintain MS
Power Automate in invoice processing. CBA was specifically used as the tool because it serves as
good economic methodology that can be adopted in assessing the potential of a project efficiency
(Ginés de Rus, 2021).

4.5.1 Cost Estimates and Analysis

The cost estimate for performing automation actions in invoice processing were adopted from
various Gray literatures and compiled in an excel file (see appendix L) to form the basis of
conducting the CBA. In addition, this data provided the necessary information to compute the net

40
benefit of this RPA project. Furthermore, the cost components for automating the invoice process
are shown in table and described further in this section.

Table 3: cost components for automating the invoice process

SN Cost Category Description

1 RPA Software Vendor cost All the cost to set up the RPA software used
for the automation program

2 Implementation Cost One time set up cost for each FTE user role
used across all phases of the implementation
like Consultation fee, Ad-on cost, RPA
developer cost

3 Running Cost Set up cost per year for the entire lifetime of
the RPA and the number of items/licenses.

4 Infrastructure Cost Set up to create a robust, secure, and scalable

platform e.g., desktop, cloud subscriptions,
deployments

5 Other Cost Set up cost which may include maintenance,

support, hosting trainings

To fully grasp the focus and characteristics of this automation in our analysis, the above category of
costs were examined and explained. The associated costs accrue on either monthly or yearly basis.
Some key points that were noted are as follows:

1. The license costs of the RPA software: The RPA vendor costs were gotten directly from the
official site of MS Power Automate. Power Automate (PA) Premium cost was
considered against PA Process to be the choice because it has all the services and features
needed for building the RPA and it is the service that was subscribed by the school.

41
 Figure 17: the service options of Power Automate Premium and Power Automate Process

Figure 7 showing the service options of Power Automate Premium and Power Automate Process

In addition to the PA is the AI builder with the cost of $500 per month

1. The Implementation cost: As discussed by (Smeets et al., 2021) indicates that when the
provider of the RPA software is also the implementation partner, the costs are usually
consisted of an estimated number of days of work multiplied by individual daily rates.
Thus, in our case we used the cost of employing an experienced RPA developer in Germany
to support the project and the cost estimate was about 55,000 EUR/year or 24 Euro per
hour (cf. Glassdoor, 2023). Furthermore, the consultation cost was considered to be done
by Automation solution Architect was with the estimate of 83,650 EUR/year or 50 Euro
per hour (cf. Glassdoor, 2023).

2. Training cost: The cost of training is not substantial because MS offers free instructor-led
training Courses. The courses are designed to provide free technical training for both IT
and business decision makers. Every class includes all materials, including presenter deck,
demo scripts step by step hands-on lab, dataset, solution and images.

42
 4.5.2 Cost Estimation of Manual Invoice Processing

Table 4: the total cost of manual process in invoice processing

COMPANY COST Notes/Descriptions Value Comment

PROFILE
Total Number of Company staffs 80 - 90 Deutsche See GmbH has
Office Workers (in total of 1,800 workers in 20
One Branch) branches (1,800/20)
Average Working Official working days per year in 252
days in a Year Germany
Weekends Average number of weekends in a 104 only considered if bot works
year on weekends
Public Holidays Average number of public holidays 9
in a year
Weekdays Estimated working days per week 5
Number of Total number of workers performing 10 Procurement, Production, IT
Departmental the process manually in the department & Accounting
Workers department
Working Hours per Official working hours per year in 8 The estimated working
day Germany hours for the robot was 10
Total Number of Legal working hours per week 40 08 - 16.00 Estimated
Hours per week
Manual Cost of the Manual cost of the process if not € 320,000.00 The average pays of Invoice
Process automated (32000 *10) Clark seen in (Glassdoor.
2023) is 32,000 Euro

The table above shows the total cost of manual process in invoice processing. It was calculated by
using the total number of employees performing the task and multiplying it to average amount of
salary paid to Invoice clerks in Germany. Other forms of cost like infrastructure costs were not
considered because those resources will still be used in automation process.

43
4.5.3 Cost Estimation of Automated Invoice Processing
The estimation cost of robots needed for invoice processing was done by considering different
categories of resources and operations to set the bot up. Basically, the following costs make up the
total cost for building and managing invoice processing system and the assumption made with the
source literatures and comments is provided in Appendix.

Table 5: Human Resources Implementation cost

Phase Human Comment Allocation Assignment Cost/Day Total

Resource Duration (8 hours) Cost
Type (Days)
Planning Project Normal work salary no ---------
Manager additional payment
Planning Business Normal work salary no --------
Analyst additional payment
Solution Automation Cost per hour 50 Euros x 100% 7 € 400 € 2,800
Design Architect Total hours
Development RPA Cost per hour 24 Euros x 100% 10 € 192 € 1,920
Developer Total hours
Testing RPA Cost per hour 24 Euros x 100% 7 € 192 € 1,344
Developer Total hours
Execution In house Normal work salary no -------
team additional payment
members
Total Human Resources € 6,064
Implementation e Costs

From the table, we estimated the human resource cost to be 6,064 EUR which comprises contract cost
of external employees. In addition, the services of in-house staffs are also needed to make the RPA
functional on day-to-day basis. Roles like business analyst and Project manager are essential and
should be filled by the Business Manager of the Department where RPA is to be deployed (This will
be the Procurement Manager during the subsequent years) and a key member of the Executive board
(who has a say on Company budgeting) respectively. The In-house team members are to be filled by

44
company's in-house IT Capacity or Technical staffs of the Company as well as in-house trained RPA
Developers.
Table 6: RPA Software Running cost

Vendor Automation License Cost/Year Licenses Total Total

Type Type Cost/Year Cost/Month
MS Power Attended & Premium € 12,360 2 € 12,360 € 1,030
Automat Unattended And AI
builder
Total RPA Software € 12,360 € 1,030
Costs

Table 7: Support and Maintenance Cost

Cost Title Cost Description Cost/Year Cost/Month Total Total

Cost/Year Cost/Month
Maintenance RPA Developer € 3,140 € 262 € 3,140 € 262
maintenance cost
Training Staff Inhouse 3000 € 250 € 3,000 € 250
Staffs Trainings
Total Support Team Costs € 6,140 € 512

The maintenance cost requirement is relatively stable due to company's in-house RPA capacity and
ongoing training staff training. The cost will only require 1 hour per week due to cost and it scheduled
to run from the start of the project. With good change management & IT-support it is assumed that the
requirement for maintenance is kept at this minimum for most of the period. 400 EUR span for 8
months was estimated from the Automation solution Architect Cost. Wage rated for external training
considered for 30EUR/hr and estimated for 3hrs per day for 31 days. This can be flexibly estimated
depending on the company strategy. And it was estimated that 5 workers are to be trained per period.

45
Table 8: Summary of all the Cost for Automated Invoice Processing

Cost Type Total

Cost/Year
Human Costs € 64,000
Total Human Resources € 6,064
Implementation Costs
RPA Software Costs € 12,360
Support Team € 6,140
Total Costs € 88,564

The human cost was considered in a yearly basics where only 20% of initial human capital is assumed
to be sufficient for the work. Comparing the above cost with manual process which show the net
cost benefit of the using RPA for invoice processing. The graph below illustrates the differences.

Cost Comparison and Benefit

€ 350,000.00 € 320,000.00
€ 300,000.00
€ 250,000.00 € 231,436.00

€ 200,000.00
€ 150,000.00
€ 88,564.00
€ 100,000.00
€ 50,000.00
€-
Case Study
Pre-Automation Cost Post-automation Cost Net Benefit

Figure 18: Cost Comparison and Benefit

As highlighted in (Czarnecki et al., 2021), RPA will provide huge time reduction in a business process.
This benefit was also emphasized in (Alberth and Mattern, 2017; Madakam et al., 2019; Vishnu et al.,
2017; Syed, et al., 2020) as major way to improve productivity amongst Enterprises.

46
4.5.4 Break Even Analysis
In the invoice processing, the annual payment for an invoice clerk is 32,000 Eur. Under manual
conditions, it cost 320,000 to perform the required invoice processing tasks, while under
automation, it will cost 88564 Euro per year. A total of 231436 Euro was saved with RPA. The
break-even analysis showed that at the second month the company start gaining the net profit.

Break Even Analysis

250,000

200,000

150,000

100,000

50,000

0
Jan Feb Mar Apr May Jun Jul Aug Spt Oct Nov Dec

Cost spent in Automation Amount Saved by Automation

Figure 19: Break-Even Analysis

47
 5. Conclusion

5.1 Review of Research Questions and Goals

The intent of this study is to implement RPA in invoice processing using MS Power Automate. A
real-world case study was adopted to show a real-life problem that maybe encountered. Four
questions were raised to guide the research path and was answered by identified goals shown in
chapter 1. Q1 laid the foundation of this project and allowed to explore its feasibility; 5 roles were
identified and 4 was executed on the built RPA flow which includes data extraction, data entry,
two-way matching process and automated feedback. Additionally, Q2 of How can Power
Automate be integrated in industrial invoice processing automation? Was answered by developing
and testing RPA flows. It was realized that the first step in building flows is identifying business
use case and ensuring it can be automated because not all business cases can automate. Another
factor considered before design is whether the RPA can be integrated in already existing platform
or whether an upgrade required. Thus, when these factors are met the development of the RPA
system becomes easy. Furthermore, in answering Q3 CBA methodology was adopted to show the
net benefit of using RPA in the required business process. It discovered that RPA flow can save up
to 72% cost of manual process. Finally, Q4 revealed some limitation that could be encountered in
invoice processing using RPA, which includes; handling many unstructured data, diverse input
sources, exception handling of complex business cases.

5.2 Limitations and Suggestions for Future Research

In course of performing this practical area of the project, some challenges were encountered and
the full benefit of using RPA was not explored. The first limitation is the license used to build and
test flows which is the school office 365 subscription. Some features were not able to be accessed
as a result of some administrative restrictions on the account. Another limitation is the use of free
access of the AI builder tool and all the needed features were not explored as well. Also, getting
many unique invoices that was used to train the model was challenging as most one in Gray
literatures are of the same structure.

Conclusively, RPA is a growing technology and offers a lot of business benefits. Therefore, many
research are required to enhance its application which includes; Integrating RPA with AI and other
technology tools (Hyperautomation), exploring more use cases of RPA, RPA for customer
experience management, RPA in cybersecurity and compliance and many more.

48
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• Vaidya, D., 2019. Cost-Benefit Analysis. [Online] Available at:
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processautomation-tools/

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 7. Appendix

Appendix A: AI model Report:

Appendix B: Bot1 Statistical Report

Appendix C: Bot2 Statistical Report

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Appendix D: Bot3 Statistical Report

Appendix E: Company Profile data

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Link to excel file:
https://docs.google.com/spreadsheets/d/10sC7Z6qY4bOU7JOhS4QZFvUdmv0dS8M4ubnaRihg
HJ4/edit?usp=sharing

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