1. Pertemuan 19 The Acquisition / Payment Process Matakuliah: M0034 /Informasi dan Proses Bisnis Tahun: 2005 Versi: 01/05

2. Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Membuat diagram / skema Real Model proses bisnis pembelian/pembayaran

3. Outline Materi Strategi dan Lingkup Proses Pembelian/pembayaran Pandanagan terhadap proses Pembelian/Pembayaran Penunjang Keputusan Proses pembelian/Pembayaran

4. By Hollander, Denna, Cherrington PowerPoint slides by: Bruce W. MacLean, Faculty of Management, Dalhousie University Accounting, Information Technology, and Business Solutions, 2nd Edition Irwin/McGraw-Hill  The McGraw-Hill Companies, Inc., 2000 Chapter 7 The Acquisition / Payment Process

5.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Chapter Objectives n Identify the characteristics of the traditional acquisition/payment process and related IT applications. n Describe the criticisms of the traditional acquisition/payment process and the IT application architecture. n Develop a REAL model of the acquisition/payment process. n Identify opportunities to improve the acquisition/payment process and IT applications.

6.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Strategy and Scope n To provide needed resources for the organization’s conversion processes when they are needed. This can be broken into several sub-objectives: ä Purchase items from reliable vendors. ä Purchase high quality items, or at least items of the desired quality. ä Obtain the desired items at the best possible price. ä Purchase only those items that are properly authorized and are for legitimate company purposes. ä Have resources available and in useful condition when they are needed by the company. ä Receive only those items ordered, and receive all the items ordered. ä Control items received so they are not lost, stolen, or broken. ä Pay for the items received in a timely manner to the appropriate party.

7.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Overview of Acquisition/Payment Process n Request for goods/services (monitor need) event n Authorize purchase event n Purchase good/service event n Receive goods/services event n Disburse cash event n Purchase return event

8.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Initiate purchases Step 1 - Extract data and print report Inventory master file May be done at time of updating Inventory reorder list Select supplier & note on list Supplier evaulatio n data display Supplier reference & history file Inventory reorder list Performed by purchasing department buyers Enter purchase order data Traditional Automated Acquisition/Payment Process Flowchart - Part 1 A

9.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Step 2 - Edit purchase order data & store in file Exception and error display Inventory status report Listing of purchase orders Printed at end of day To inventory manager To purchasing manager Purchase orders Review and sign To supplier Performed by purchasing manager Supplier master file Open purchase order file Purchase transaction data Step 3 - Update files & print updates Inventory master file Traditional Automated Acquisition/Payment Process Flowchart - Part 1 A

10.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Initiate supplier Performed by receiving clerk Packing slip Count & inspect received items; compare to packing slip Enter receipt on CRT terminal Open purchase order file Edit receipt data & prepare receiving report Exception and error display Traditional Automated Acquisition/Payment Process Flowchart - Part 2 B

11.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Receiving report To stores & accounts payable Receipt transaction Update master files Inventory master file Open purchase order file To supplier Receiving report file Supplier history file Back-order file Traditional Automated Acquisition/Payment Process Flowchart - Part 2 B

12.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill From suppliers Supplier’s invoice Receiving reports Open purchase order file Exception and error display Receiving report Supplier’s invoice Approv e for paymen t Unpaid voucher s Performed by accounts payable clerk Verify check & prepare batch total Enter invoiced amounts & total Edit entered data Batch total Supplier’s invoice Traditional Automated Acquisition/Payment Process Flowchart - Part 3 C D Receiving report

13.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Payables data from invoices Stored until end of day Update payables & other files & prepare vouchers Supplier accounts payable master file Open purchase orders file Supplier history file To report preparation procedure Voucher registry & summary To cost control or other resource management department Disbursement voucher Display of batch totals & errors To accounts payable department To accounting clerk Open vouchers file General Ledger Traditional Automated Acquisition/Payment Process Flowchart - Part 3 D C

14.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill From accounts payable procedure Disbursement vouchers Prepare batch total Disbursement vouchers Batch total Key-to-disk and edit Voucher s file Run 1 - Sort by supplier account number A similar report is an output of each computer run Disbursement data A Exception & summary report Traditional Automated Acquisition/Payment Process Flowchart - Part 4

15.  The McGraw-Hill Companies, Inc., 2000 Irwin/McGraw-Hill Supplier history file Journal voucher transaction file To general ledger procedure Summary of cash disbursements To financial management To cash disbursements Check number (with vouchers) Revie w and sign Checks To suppliers Voucher s file Disbursement vouchers Supplier disbursement payables master file Run 1 - Update accounts payable file; print checks & other outputs Open vouchers file A Traditional Automated Acquisition/Payment Process Flowchart - Part 4 Sorted disbursement data

16. Berlanjut ke Pertemuan 20