Article’s

Robotic Process Automation (RPA) has become an important approach to automating repetitive, rule-based and high-volume business activities across modern organizations. This study examines how RPA contributes specifically to cost reduction and process accuracy, two outcomes that strongly influence the business case for automation. The paper adopts a structured literature-review approach and synthesizes findings from peer-reviewed studies and research reports on RPA, business process automation and organizational implementation. The review indicates that RPA can reduce operational costs by lowering manual effort, shortening processing time, increasing throughput and supporting continuous execution of standardized tasks. The literature also indicates that software bots can improve process accuracy by executing predefined rules consistently and reducing errors associated with repetitive manual data entry and transfer. However, these benefits are not automatic. Poorly selected processes, unstable applications, weak governance, inadequate exception handling and insufficient change management can reduce or even offset the expected value. The study therefore proposes that organizations evaluate RPA using a combined cost-and-accuracy framework rather than treating automation only as a headcount-reduction initiative. The findings provide practical guidance for managers seeking to prioritize RPA opportunities and establish measurable performance indicators. Key Words: Robotic Process Automation, cost reduction, process accuracy, operational efficiency, business process automation, digital transformation