What is the official business definition of As-Is and To-Be Process Flows? In business, the terms ‘As-Is’ and ‘To-Be’ are generally used to refer to the current and future states of a process. An As-Is Process Flow is the existing process model that describes the current state of the process; it is the existing process, which may be manual or automated. A To-Be Process Flow is the model that describes the desired future state of the process. It is the process to be implemented, which can be either a manual or automated process. The goal of the To-Be Process Flow is to improve the efficiency and effectiveness of the existing process. It typically contains new solutions, activities, and processes that are designed to eliminate or reduce process inefficiencies and improve customer experience. The To-Be Process Flow should also include estimates of cost, timeline, and risks of implementing the new processes. The As-Is and To-Be Process Flows