: The concept of rethinking, reorganizing or reengineering dysfunctional business processes has been approached from many aspects both by professionals and academic researchers. However, service processes do not get as much attention as their importance would deserve. One reason can be the usage of production-oriented methods for service processes, while another might be the complexity and stochasticity of service processes, which cannot be handled by classical BPR techniques. In these processes, it is usually hard to give strict and consistent parameters, indicators and even objective functions. In our research, we offer a unified, heuristic mapping and simulation methodology for process simulation and improvement. In this paper, this problem is analysed from a very new aspect as the observed processes of the system are not considered as an essential argument of the examination. Instead the main elements are the nodes of the system, transactions and transformations. The second important aspect of the methodology is the quality and efficiency perceptions of internal and external users of the processes. Thirdly, not only cost efficiency and leadtimes are applied in the objective function, but also the reduction of process entropy.
