Proses Akuisisi / Pembayaran Bab 7 Proses Akuisisi / Pembayaran

Objektivitas Identifikasi karakteristik-karakteristik dari proses akuisisi / pembayaran tradisional dan berhubungan dengan aplikasi-aplikasi IT. Menguraikan kritik-kritik dari proses akuisisi / pembayaran tradisional dan arsitektur aplikasi IT. Mengembangkan suatu model REAL dari proses akuisisi / pembayaran. Identifikasi peluang untuk memperbaiki proses akuisisi / pembayaran dan aplikasi-aplikasi IT.

Strategi dan Lingkup Untuk menyediakan sumber daya yang diperlukan organisasi untuk memproses konversi ketika mereka diperlukan. Ini dapat dilakukan dengan beberapa sub-sasaran hasil: : Pembelian materi dari pemasok-pemasok yang dapat dipercaya. Beli materi bermutu tinggi, atau sedikitnya materi dari mutu yang diinginkan. Peroleh materi yang diinginkan harga yang mungkin paling baik. Pembelian hanya meteri yang diberi hak dan berdasarkan legitimasi perusahaan yang dimaksud Miliki sumber daya yang tersedia dan di dalam kondisi yang bermanfaat ketika mereka diperlukan oleh perusahaan. Terima hanya materi yang dipesan, dan menerima semua materi berdasrkan pesanan Pengendalian materi untuk menerima sehingga tidak hilang, dicuri, atau rusak. Bayar penerimaan materi dengan cara yang tepat waktu kepada pihak yang sesuai.

Ikhtisari Proses Akuisisi / Pembayaran Request for goods/services (monitor need) event Authorize purchase event Purchase good/service event Receive goods/services event Disburse cash event Purchase return event

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1 Inventory master file May be done at time of updating Initiate purchases Step 1 - Extract data and print report Inventory reorder list Supplier reference & history file Supplier evaulation data display Select supplier & note on list Inventory reorder list Performed by purchasing department buyers Enter purchase order data A

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 1 Exception and error display Step 2 - Edit purchase order data & store in file A Purchase transaction data Supplier master file Inventory master file Open purchase order file Step 3 - Update files & print updates Listing of purchase orders Purchase orders Inventory status report Printed at end of day Review and sign Performed by purchasing manager To purchasing manager To inventory manager To supplier

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2 Count & inspect received items; compare to packing slip Initiate supplier Packing slip Performed by receiving clerk Enter receipt on CRT terminal Open purchase order file Edit receipt data & prepare receiving report Exception and error display B

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 2 Receipt transaction Receiving report Inventory master file To stores & accounts payable Supplier history file Update master files Open purchase order file Receiving report file Back-order file To supplier

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3 From suppliers Supplier’s invoice Receiving reports Receiving report Batch total Performed by accounts payable clerk Verify check & prepare batch total Supplier’s invoice Exception and error display Enter invoiced amounts & total Edit entered data Open purchase order file Supplier’s invoice D Receiving report Unpaid vouchers Approve for payment C

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 3 Payables data from invoices Supplier accounts payable master file Stored until end of day Supplier history file Open purchase orders file Update payables & other files & prepare vouchers Voucher registry & summary Open vouchers file General Ledger C Disbursement voucher Display of batch totals & errors To cost control or other resource management department To accounts payable department To report preparation procedure To accounting clerk

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 4 From accounts payable procedure Disbursement vouchers Prepare batch total Batch total Disbursement vouchers Vouchers file Exception & summary report Key-to-disk and edit Disbursement data A similar report is an output of each computer run Run 1 - Sort by supplier account number A

Flowchart Proses Akuisisi/Pembayaran Tradisional Yang Diotomatisasi - Part 4 Sorted disbursement data Open vouchers file A Run 1 - Update accounts payable file; print checks & other outputs Supplier disbursement payables master file Supplier history file Checks Vouchers file (with vouchers) Summary of cash disbursements Journal voucher transaction file Check number Review and sign Disbursement vouchers To cash disbursements To financial management To general ledger procedure To suppliers

Flowchart Proses Akuisisi/Pembayaran Tradisional Manual Accounts Payable Control Inventory Purchasing Receiving General Ledger Dr/Cr to G/L Post to F A= Alphabetical C= Chronological N= Numerical Review, sign ck, post G Controller Cashier / Purchase Requisition 1 2 3 4 5 Order I Acct. Pay H A B C Prepare Orders To vendor P/O Blind Copy Goods Report N D E Update Inv. Records Vendor’s Invoice Compare & Post Purchases Journal When Payment Is Due Purch. Order Receiv. Report Vendor’s Invoice Check Pull and Cash Disburs. Prepared with the assistance of Dr. William Hillison, Arthur Andersen Alumni Professor, Florida State University.

Proses Penggantian Pembayaran Tradisional

IBM’s NEDS (National Employee Disbursement Solution) Pengolah Business- Event (Aturan proses bisnis dan Informasi) Penyimpanan Data Bisnis Fasilitas pelaporan Persetujuan manajemen EFT Deposito karyawan Informasi perjalanan Dampak: 393 penyusutan headcount $291 juta tabungan (10 tahun) Waktu proses dikurangi Kendali-kendali yang ditingkatkan Informasi manajemen lebih baik Peran baru untuk akuntan

Model REAL Akuisisi/Pembayaran Christopher, Inc. Model REAL Akuisisi/Pembayaran Authorizing Agent (1,1) Order Request & Review (0,*) (0,*) (0,*) (1,1) Inventory Clerk (1,1) (0,*) (1,1) Purchasing Clerk (0,*) Order Goods from Vendor (0,*) (1,*) (0,*) (1,1) (1,*) (1,1) Inventory Vendor (1,*) (1,1) (0,*) (1,1) (1,*) (0,*) (1,1) Receiving Clerk (0,*) (0,*) Receive Goods (0,*) (0,*) (1,1) Warehouse Clerk (0,*) (1,*) (1,1) (0,*) Accounts Payable Clerk (1,1) (1,1) (0,*) (0,*) (1,1) Disburse Payment Bank Cash (0,*) (0,*) (1,1) (0,*) Cashier

EDI ELECTRONIC DATA FLOWS KONSUMEN (PERPUTARAN PEMBELIAN) PENJUAL (PERPUTARAN PENDAPATAN Internal Data Flows External Data Flows External Data Flows Internal Data Flows Purchase Order Customer Order Sales Order Receiving Report Goods Shipping Documents Vendor’s Invoice Sales Invoice Check or EFT Check or EFT

Proses Akuisisi/Pembayaran Contoh Informasi Konsumen Top Mangement Purchasing Personnel Receiving Clerks Accounting Treasury and Finance Vendors

Christopher, Inc. Acquisition/Payment Process Event Logical Structures: (used to store documentation data about events) PURCHASE REQUEST Purchase Request # , [Inventory Control Clerk Employee #], [Reviewing Supervisor Employee #], Date, Time, Special requests or comments PURCHASE ORDER Purchase order # , [Vendor #], [Purchasing Clerk Employee #], [Purchase Request #], Date, Time, Shipping instructions, Cancel by date, Location of order (e.g., phone, fax, or mail), Shipping expenses, Sales tax, Order confirmation number RECEIVE GOODS Receipt # , Vendor's Invoice # , [Employee # of Accounts payable clerk who compares vendor's invoice and receipt information], [Purchase Order #], [Receiving Clerk Employee #], [Vendor #], [Warehousing Employee #], Date, Time received, Shipping cost, Sales tax, Time transferred to Warehousing DISBURSE PAYMENT Check # , [Cash account #], [Cashier employee #], [Vendor #], [Accounts Payable Clerk Employee #], Date, Time, Amount disbursed REQUEST/INVENTORY [ ], [ Inventory Item # ], Quantity requested, Product specifications ORDER/INVENTORY Purchase Order # ], Quantity ordered, Negotiated Cost each RECEIVE/INVENTORY ], Quantity received, Cost each, Condition comments RECEIVE/PAYMENT ], Amount applied to this invoice, purchase discounts applicable, purchase discounts taken

Christopher, Inc. Acquisition/Payment Process