1. Purchasing Process Pertemuan 15 – 16 – 17
Matakuliah : F0204 / Sistem Akuntansi
Tahun : 2007
Purchasing Process Pertemuan 15 – 16 – 17

2. Process Definitions and Functions
The purchasing process is an interacting structure of people, equipment, methods, and controls that is designed to accomplish the following primary functions:
Handle the repetitive work routines of the purchasing department and the receiving department
Support the decision needs of those who manage the purchasing and receiving departments
Assist in the preparation of internal and external reports
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3. Internal Perspective of Purchasing Process
1. Purchase requisition sent from inventory control department to purchasing department
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4. Internal Perspective of Purchasing Process
2. Purchase requisitions from various other departments sent to purchasing department
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5. Internal Perspective of Purchasing Process
3. Purchase order sent to vendor
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6. Internal Perspective of Purchasing Process
4. Purchase order notification sent to various other departments or to inventory management process
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7. Internal Perspective of Purchasing Process
5. Purchase order notification sent to receiving department
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8. Internal Perspective of Purchasing Process
6. Purchase order notification sent to accounts payable process
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9. Internal Perspective of Purchasing Process
7. Good and services received from vendor
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10. Internal Perspective of Purchasing Process
8. Receiving notification sent to accounts payable and general ledger processes
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11. Internal Perspective of Purchasing Process
9. Receiving notification sent to purchasing department
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12. Goal Conflicts and Ambiguities in the Organization
Individual managers’ goals may not be in congruence with organizational objectives
Purchasing may buy large quantities of inventory for quantity discounts and to reduce ordering costs
This may drive up costs of receiving, inspecting, and carrying inventory
Ambiguity often exists in defining goals and success in meeting goals.
A purchasing goals might be to select a vendor who will provide the best quality at the lowest price by the promised delivery date
Realistically, one vendor probably will not satisfy all three conditions
Prioritization of goals is necessary in choosing the best solution given the various conflicts and constraints placed on the process
Trade-offs are made in prioritizing among the goals that conflict
If the market is sensitive to satisfying customer needs, the company may pay higher prices to ensure that it is procuring the best quality goods and obtaining them when needed
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13. Inventory Reorder Methods
Reorder point analysis
each item is assigned a reorder point based on its sales rate
Economic order quantity
order quantity based on costs of ordering and carrying inventory
ABC analysis a technique for ranking items in a group based on the output of the items
ABC analysis can be used to categorize inventory items according to their importance
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14. Data Stores Used in the Purchasing Process
Inventory master data
A record of each item stocked or regularly ordered
Vendor master data
Stores information about approved vendors including vendor performance
Purchase requisition data
Data on all purchase requisitions
Purchase order master data
Open PO information including status of items on order
Purchase receipts data
Lists items received
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15. Purchasing Process Systems Flow Chart
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16. Purchasing Process Systems Flow Chart, Cont’d.
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17. Fraud and the Purchasing Function
Many frauds involve manipulation of purchasing because it involves the payment of cash
The typical cases included in this category of process exploitation are instances in which:
An employee (e.g., a buyer, purchasing manager, or other person) places purchase orders with a particular vendor in exchange for a kickback, secret commission, or other form of inducement from the vendor.
An employee has a conflict of interest between his responsibilities to his employer and his financial interest—direct or indirect—in a company with whom the employer does business.
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18. Purchasing Control Matrix
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19. Control Matrix, Cont’d.
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