By Hollander, Denna, Cherrington PowerPoint slides by: Bruce W. MacLean, Bruce W. MacLean, Faculty of Management, Faculty of Management, Dalhousie University Dalhousie University Accounting, Information Technology, and Business Solutions, 2nd Edition Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000 Bab 7 Proses Akuisisi / Pembayaran
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By Hollander, Denna, Cherrington
PowerPoint slides by: Bruce W. MacLean, Bruce W. MacLean,
Faculty of Management, Faculty of Management, Dalhousie UniversityDalhousie University
Accounting, Information Technology, and Business Solutions, 2nd Edition
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
Bab 7
Proses Akuisisi / Pembayaran
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
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.
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
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.
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Christopher, Inc. Model REAL
Akuisisi/Pembayaran
Order Goods from Vendor
Order Request
& Review
ReceiveGoods
Disburse Payment
Inventory
InventoryClerk
Vendor
Receiving Clerk
PurchasingClerk
Cashier
WarehouseClerk
Authorizing Agent
Accounts Payable Clerk
CashBank
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The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
SalesOrder
ShippingDocuments
PENJUAL (PERPUTARAN PENDAPATAN
Customer Order
SalesInvoice
Checkor EFT
KONSUMEN (PERPUTARAN PEMBELIAN)
PurchaseOrder
Vendor’sInvoice
ReceivingReport
Checkor EFT
Internal Data Flows Internal Data FlowsExternal Data Flows External Data Flows
Goods
EDI ELECTRONIC DATA FLOWS
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Top MangementPurchasing Personnel
Receiving ClerksAccounting
Treasury and FinanceVendors
Proses Akuisisi/Pembayaran Contoh Informasi Konsumen
The McGraw-Hill Companies, Inc., 2000Irwin/McGraw-Hill
Event Logical Structures: (used to store documentation data about events)PURCHASE REQUEST Purchase Request # , [Inventory Control Clerk Employee #],
[Reviewing Supervisor Employee #], Date, Time, Specialrequests 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 Accountspayable clerk who compares vendor's invoice and receiptinformation], [Purchase Order #], [Receiving Clerk Employee#], [Vendor #], [Warehousing Employee #], Date, Timereceived, Shipping cost, Sales tax, Time transferred toWarehousing