To survive in a global competition, many companies are trying to standardize and visualize Business Process (BP) by implementing Business Process Management (BPM). Recently, enhancing business process efficiency has become one of critical success factors. In this paper, we introduce a two-phase perspective of BP efficiency: Process Engine Perspective (PEP) and Task Performer Perspective (TPP). The former is related to allocation function of BP engine; it is mainly concerned with efficient task allocation to users. The latter phase influences efficiency depending on how users execute tasks assigned to them. Instead of considering each phase separately, we develop a comprehensive method considering the two-phase together, which is more effective for the BP efficiency. We carry out simulation experiment to show the combinational effect of the two phases.