1. Pertemuan 18 The Sales/Collection Business Process
Matakuliah : M0034 /Informasi dan Proses Bisnis
Tahun : 2005
Versi : 01/05
Pertemuan 18 The Sales/Collection Business Process

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

3. Alur kegiatan (Flowhart) pada Proses Penjualan/Pendapatan
Outline Materi
Alur kegiatan (Flowhart) pada Proses Penjualan/Pendapatan
Pandangan terhadap Proses penjualan/pendapan Tradisional Terotomatisasi
Alur Kegiatan pada Proses Penjualan/Pendapatan Terotomatisasi

4. Lanjutan Dari
Pertemuan 18

5. Sample Data Flows Commonly Associated with the Sales/Collection Process
Customer Order
Sales Order
Picking Slip
Packing Slip
Bill of Lading/Shipping Notice
Sales Invoice (Bill)
Remittance Advice
Deposit Slip
Customer Check
Open Sales Order
Open Sales Invoice

6. Traditional, Manual Sales/Collection Process - Part 1
Order
Credit
Manager
Billing
Customer
Sales
Order C
Customer
Order
Customer
Order E
Hold Until
Shipped
Shipping
Notice
S/O
copies
Prepare
Sales
Orders
Approve
Credit
S/O copy
acknowledge-
ment 6
Match Copies /
Extend Prices
Prepare
Invoice
Approved
S/O D
Sales Order
Goods, Pkg slip 3, Bill of
lading 1&2
Sales
Journal F I G C
Release all S/O
copies after
credit approval
Dr/Cr to
G/L
A= Alphabetic
C= Chronological
N= Numerical
Invoice B A A
Sales Order #2
& Customer Order H .

7. Traditional, Manual Sales/Collection Process - Part 1
Inventory
Accounts
General
Control
Warehouse
Shipping
Receivable
Ledger B I H A F
Dr/Cr to G/L
Accts Rec Invoice copy
Packing
Slip S/O
Copy
Picking
Slip S/O
Shipping
Notice
Post to
A/R sub
ledger
Post to
General
Ledger
Prepare
Shipping
Docu-
ments
Post to
inv.
records
Release
Goods
General
Ledger
A/R sub
ledger
Bill of
Lading
Goods,
Pkg slip 3,
Bill of
lading 1&2
Picking
Slip S/O
Inventory
Sub.
Ledger
Shipping
Notice
Bill of
Lading 3
Ship
documents
& goods D N E .

8. Traditional, Manual Sales/Collection Process - Part 2
Mail
Room
Cash
Receipts
Accounts
Receivable
General
Ledger
Customer
Controller
Bank In
Batches
Mail Check
and RA
Remittance
Advice D B C
Cheques
Remittance
Advices
Deposit
Slip &
Checks
Dr/Cr to
G/L
Remittance
List
Created A
Post to
A/R sub
ledger
Bank
Validates
Deposit
Post to
General
Ledger
Remittance
List 2
Remittance
List 1 A
Remittance
List 1
A/R sub
ledger
Validated
Deposit
Slip
Compare
Batch of
Checks
General Ledger
Remittance
List 2 A
Batch of
Checks
Remittance
Advices
Prepare
deposit
slip
Post to
Cash Rec.
Journal C
Remittance Lists
and Deposit Slips
Remittance
Advice
Remittance
Lists
A= Alphabetic
C= Chronological
N= Numerical
Checks and
Deposit
Slip
Cash
Receipts
Journal N B
Dr/Cr to
G/L . D C
General
Ledger

9. An Overview Of The Traditional Automated Sales/collection Process
Authorizations and data access can be provided through computer screens there is potential for decrease in the amount of paper
The paper sales and cash receipts journals in a manual system have been physically changed to disk or tape transaction files. The paper inventory and accounts receivable subsidiary ledgers and the paper general ledger have been upgraded to disk or tape master files.
Input typically comes from a hard copy document (the document symbols) and goes through one or more processes. Processes (represented by rectangles) store data in files (the tape or disk symbols) or prepare data in the form of a report (also a document symbol).

10. An Overview Of The Traditional Automated Sales/collection Process
Each program can include screens for collecting data, edit checks on the data entered, instructions for processing and storing the data, security procedures (e.g., limiting access via passwords or user IDs), and steps for generating and displaying output.
To understand the files and their use, it is important to consider their contents (their record layouts).
Notice the relationship between the documents and files used for input and the files and documents generated as output. The input documents and the files must contain the data necessary to generate the desired output.

11. Traditional Automated Sales/Collection Process Flowchart - Order Entry
Customer master file
From customer or salesperson
Edit order, preform credit check & check inventory
Customer’s order
Enter order via terminal
Performed by sales order clerk
Merchandise inventory master file
Customer’s order
Exception and error display
Orders
Print order documents
Picking list
To warehouse
Acknowledgement
To customer
Sales Order
Orders
Open sales order file

12. Traditional Automated Sales/Collection Process Flowchart - Shipping
From warehouse
Performed by shipping clerk
Picking list (amended)
Enter data concerning goods delivered to shipping
Picking list (amended)
Exception and error display
Shipping file
Edit data concerning picked goods
Shipping file
Print shipping documents
Shipping reference file
Packing slip
Pack goods with packing slip enclosed & ship
To carrier and customer
Performed by shipping clerk
Bill of lading
To billing
Shipping notice

13. Traditional Automated Sales/Collection Process Flowchart - Billing
From shipping
Shipping notices
Performed by billing clerk
Prepare batch total
Enter batch total & select prices
Batch total
Shipping notices
Exception and error display
Customer order 1
Customer billing data
Edit billing data
Customer master file
Pricing ref. file
Open sales order file
Billing file
Prepare invoices & update files
A/R master file
Merch. Inv. master file
General ledger file
Sales history file
Invoice register
To billing
Printed at end of day
To customers
Sales invoice 1
File
Performed by accounts receivable clerk
Open sales invoice file
A/R summary
Compare to batch totals of invoices
Invoice batch totals

14. Traditional Automated Sales/Collection Process Flowchart - Mail Room
From customer
Performed by mail room clerk
Batch total
Remittance advices
Checks
Endorse checks & prepare batch total
Enter cash receipts & batch total
Edit receipts data, list errors & write to receipts file
Customer A/R file
Error & exception display
Open sales invoice file
Remittance advices
Separate checks & remittance advices
To accounts receivable
To cashier
Checks
Exception & summary report
To accounts receivable
Program compares computed totals from processed batch with precomputed batch totals
Remittance list
Compare batch totals & print remittance list
Cash receipts file

15. Traditional Automated Sales/Collection Process Flowchart - Cashier
From mail room
Performed by cashier
Checks
Remittance list
Compare
Remittance list
C/R file
Checks
To bank
Fromother sources
Add new check data to file & print outputs
Cash receipts file
Enter data from checks
To accounts receivable
To accounting manager
Cash receipts listing
Deposit slip

16. Traditional Automated Sales/Collection Process Flowchart - Accounts Receivable
From mail room
Performed by accounts receivable clerk
Exception & summary report
Remittance advices
Remittance list
Compare & make corrections & reconciliations
Customer reference files
Batch total
From cashier
Edit change data
Error & exception display
Open sales invoice file
Enter changes
Cash receipts file
Exception & summary report
Remittance advices
Remittance list
Update files & print analyses
Customer A/R file
Updating errors report
Compare, reconcile, adjust
To managers (and summary files)
A/R summary
GL trans. summary file
File

17. Criticisms of Traditional IT Applications
Multiple systems
the sales/collection process has helped you notice the large number of IT applications and which exist in each functional area, including production, marketing, and finance.
Subset of the process
each of the traditional IT applications capture, store, and process data about a subset of the events. None of the applications provide an organization-wide view of this process.
Untimely processing
system does not capture data in real time, significant amount of processing delays results

18. Criticisms of Traditional IT Applications
Limited characteristics
The traditional accounting system captures only limited characteristics about the events (e.g., date, account, and amount). Capturing only limited characteristics restricts the types of information accountants can provide to information customers.
Level of aggregation
Data stored in the traditional accounting system is typically very summarized.
One view
the traditional accounting system restricts users to only one view of the businessthe financial view

19. Opportunities to Improve the Process
3 opportunities for accounting and IT professionals to enhance their value:
Define rules to shape the business processes.
Embed IT applications in business processes to control the process and to capyure and store detailed data in real time.
Provide useful information for decision makers to plan, execute, control, or evaluate the organization.
Understanding and defining a business process includes:
Describing each event, what triggers the event, and the business rules associated with the event.
Identifying business risks associated with each event

20. New Architectures to Support the Sales/Collection Process
Organizations can significantly improve processes by following just one simple principle:
Embed IT into the business process so business event data are recorded and event/process rules are executed as each event occurs.
The REAL analysis framework aids in analyzing business events by highlighting what (the resources involved in the event), who (the internal and external agents), and where (the location) of each event. The events, agents, and resources involved in the sales/collection process will vary somewhat from organization to organization.

21. Providing Useful Measures About the Sales/Collection Business Process
Top Management
Top managers are primarily interested in summary information for the sales efforts of the entire enterprise:
Market share of company products compared to the market share of competitors.
Trends in sales this year compared to prior years.
Changes over time in key economic indicators compared to changes in the organization’s sales, sales returns and allowances, and uncollectibe accounts.

22. Providing Useful Measures About the Sales/Collection Business Process
Marketing
Information relevant to marketing includes:
Amount and location of inventory in stock.
Customer preferences and changes in those preferences.
Cost to produce each product and to provide each service.
Activity and success of each salesperson.
Quantity and price of each product sold by salesperson, by customer type, and by geographic area.
Detailed information on competitor’s products, services, pricing strategy, and advertising campaigns.

23. Providing Useful Measures About the Sales/Collection Business Process
Human Resource
requires labor information to determine workforce needs, oversee employee scheduling, initiate employee compensation, and conduct employee performance evaluation.
Production
to maintain adequate stores of inventory on hand and produce a quality product.

24. Providing Useful Measures About the Sales/Collection Business Process
Finance & Accounting
Finance people must provide:
Strategic management and analysis.
Management control measures that tie actions to corporate strategy.
Cost management that is forward focused.
Effective & efficient management of financial processes.
Support for the core business processes.

25. Christopher, Inc. Sales/Collection REAL Model
Call on
Customer
Pick/Pack
Inventory
Places
Order
Ship Order
Collect
Payment
Cash
Salesperson
Order Clerk
Shipping
Clerk
Warehouse
Cashier
Carrier
Bank
(0,*)
(1,1)
(1,*)

26. Sales/Collection Process Sample Events
Marketing event
Customer Order event
Move the Goods from Warehousing to Shipping event
Ship Goods and/or Provide Services event
Receive Customer Payment event
Accept Returns and Approve Allowance event
Write Off Uncollectible Accounts event

27. Sales/Collection Process Sample Information Customers
Top Management
Marketing
Accounting
Finance
Production
Customers

28. Christopher, Inc. Sales/Collection Process

29. Christopher, Inc. Sales/Collection Process

30. Terima Kasih