A system for managing changes to obviate inefficiencies in business processes involves identifying business activities (36) being performed and categorising (34) the activities. Using the category designations (34) to reveal non-contributory activities, drivers of the causes of inefficiencies are identified. A second set of activities (46) incorporates outcomes of proposed improvements. Linking (38, 40, 42, 44) between existing (36) and improved (46) activity sets ensures necessary activities are incorporated to achieve the desired outcome. Linkages between the activities within the activity set and the business function that performs them also enables accountability and measures to be assigned.