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Introduction
The Resource Management Process
The Production Process
The Financing Process
Business Processes In Special Industries
Business Processes Reengineering
Chapter
8-1
Introduction
Business Processes
Information Needs
Chapter
8-2
Human Resource
Management
Personnel function
Human Resource
Management Objectives
Hiring, training, and employing workers
Maintaining employee earnings records
Complying with regulatory reporting requirements
Reporting on payroll deductions
Making timely and accurate payments to
employees
Providing an interface for personnel and payroll
activities
Chapter
8-4
Personnel Function
Flowchart
Chapter
8-5
Chapter
8-6
Human Resource
Management Inputs
Personnel Action Forms
Time Sheets
Human Resource
Management Outputs
Financial Statement Information
Employee Listings
Current employees
May contain employee-specific information
Paychecks
Check Registers
Human Resource
Management Outputs
Deduction Reports
Payroll Summaries
Tax Reports
Human Resource
Management Summary
Chapter
8-10
Study Break #1
All of the following activities are common to the Human
Resource Management function except:
A. Hiring, training, and employing workers
B. Reporting on payroll deductions
C. Maintaining employee earnings records
D. Certified financial planning for employees
Chapter
8-11
Chapter
8-12
Chapter
8-13
Chapter
8-14
Chapter
8-15
Receiving Report
Supplier Invoice
Depreciation Register
Depreciation Expense
Accumulated Depreciation
Chapter
8-18
Chapter
8-19
Chapter
8-20
Study Break #2
What is the objective of the fixed asset management function?
A. To track purchases of fixed assets
B. To manage the purchase, management, valuation, and
disposal of an organizations fixed assets
C. To record maintenance and depreciation of fixed assets
D. To keep a current listing of approved vendors
Chapter
8-21
Chapter
8-22
Study Break #3
Why do companies use BPM solutions for the fixed asset
management function?
A. Decrease machine downtime and maintenance costs
B. Reduce inventory
C. Integrate data and coordinate logistics
D. All of the above
Chapter
8-23
Chapter
8-24
Primary Objectives
Production Process
Flowchart
Chapter
8-26
Production Process
Objectives
Track purchases and sales of inventories
Monitor and control manufacturing costs
Control inventory
Control and coordinate the production
process
Provide input for budgets
Chapter
8-27
Cost Accounting
Subsystem
Job Costing Information System
Just-in-Time Inventory
Systems
A make-to-order inventory system
Attempts to minimize inventory at all levels
Dependent upon AIS
Timely and accurate processing of information
Ensure continuous work flow by providing
adequate raw materials
Chapter
8-29
Lean Production/
Manufacturing
Concept
Eliminate waste throughout the organization
Focus on reduction of non-value-added waste
Lean Accounting
Necessary in order to have lean manufacturing
Data collection
Evaluate performance measures
Chapter
8-30
Non-Value-Added Waste
Chapter
8-31
Bill of Materials
Production Process
Summary
Chapter
8-36
Study Break #4
Which of the following automated systems help minimize
inventory costs?
A. JIT systems
B. ABC systems
C. Job order costing systems
D. Process costing systems
Chapter
8-37
Chapter
8-38
Study Break #5
Lean accounting is:
A. An AIS that is generally considered low cost (i.e., an entrylevel system)
B. Designed to support traditional financial performance
measures
C. New performance measures that support decision-making
by managers and operational improvement leaders
D. None of these
Chapter
8-39
Acquisition
Chapter
8-42
Financing Process
Objectives
Effective cash management
Benefits of a Lockbox
System
Chapter
8-44
Deposit Slips
Bank Statements
Chapter
8-47
Business Processes in
Special Industries
Professional Service Organizations
Accounting, Law, Engineering, Consulting
Utilize time and billing information systems
Tracks billable hours and creates client bill
Not-for-Profit Organizations
Provide services for the betterment of society
Emphasize fund accounting systems
Utilize budgetary AIS for evaluation measures
Chapter
8-48
Professional Service
Organization Bill
Chapter
8-49
Business Processes in
Special Industries
Health Care Organizations
Chapter
8-50
Mini-based Hospital
System
Chapter
8-51
Business Process
Reengineering
Purpose
Unrealistic expectations
Employee resistance to change
Lack of top management support
Chapter
8-52
Copyright
Copyright 2012 John Wiley & Sons, Inc. All rights reserved.
Reproduction or translation of this work beyond that permitted in
Section 117 of the 1976 United States Copyright Act without the
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Request for further information should be addressed to the
Permissions Department, John Wiley & Sons, Inc. The purchaser
may make backup copies for his/her own use only and not for
distribution or resale. The Publisher assumes no responsibility for errors,
omissions, or damages, caused by the use of these programs or from the
use of the information contained herein.
Chapter
8-53
Chapter 8
Chapter
8-54