1. OTHER BUSINESS PROCESSES
CHAPTER 8

2. HUMAN RESOURCE BUSINESS PROCESS
The Primary Objective of the human resource process is to provide the human labor and expertise that an organization needs to function efficiently and effectively.
The more important responsibilities of the human resource needs, here people to fill those needs, train the people to function effectively in their assigned jobs, evaluate employee performance, pay employees for work performed, and handle employee terminations and retirements.

3. Traditional Manual Payroll Process
The personnel Division hires the employee, authorizes a rate of pay, and collect information about marital status and number of dependent for payroll deduction purpose.
Cost accounting use the job time tickets to post labor cost to job order cost sheets
The payroll division verifies pay rates and calculates deduction for such items as Social security taxes (FICA), federal and state income taxes, as well as net pay.
This process has several key data flows and control points. Key data flows include the job time tickets, time cards, payroll register, pay voucher, and checks to the imprest payroll account and to individual employees.

4. From Timekeeping
Attendance time
cards
Prepare batch
Total
Key to disk and
edit
Time
data
Run 1
Sort by employee
number

5. EXHIBIT 8-2
Traditional Automated Sales/Collection Process Flowchart-Shipping

6. Information Needs in The Human Resource Business Process
Some of the key business events associated with the entire human resource process including headcount approva, hiring, training, assigning, compensating, evaluating and terminating.
Approved headcount is a key tool for controlling labor costs.

7. EXHIBIT 8-3 REAL Model of The Human Resource Business
Headcount
List
Propose
Human
Resource
Panning
Committee
Hiring Officer
Cash
Payroll
Employees
Review/APPROVE
Hire
Train
Assign
Pay
Terminate/Retire
Trainers
Supervisor

8. Sample Process Relationship
EXHIBIT 8-4
Sample Process Relationship
Other
Financing
alternatives
Sales/Collection
Process
Acquisition/Payment
process
Conversion
Business
Human resource
Cash
Labor
Materials
Goods and
services

9. Money market accounts that bear interest Certificates of deposit (CDs)
Organization can invest excess cash from operations in a variety of option including :
Short and long-term investments in financial instruments of other companies
Money market accounts that bear interest
Certificates of deposit (CDs)
Treasury notes

10. EXHIBIT 8-5 Sample Equity Company Financing REAL Model
Debt Financial
Instruments
Approve
New Loans
Cash
Assets Financial
Finance Employee
Financing
Institution
Accounting
Personnel
Borrow
Money
Sell
Stock
Receive
Invest
Excess Funds
Principal &
Interest
Payments
Disburse
Executive
Committee
(1,1)
(0,*)

11. Sample Conversion Process Data Flows
EXHIBIT 8-6
Sample Conversion Process Data Flows
Conversion
process
Inputs
Raw Materials
Equipments
Labor
Acquire Inputs through :
Acquisition/Payment process
Human Resources Process
Products
Services
Sell Outputs Through
- Sales Collection Process
Outputs

12. Flow of Resources – Manufacturing Process
EXHIBIT 8-7
Flow of Resources – Manufacturing Process
Acquired
Used
Labor
Costs
Equipment and Other
Raw Materials
Allocated
Amount
Materials
overhead
Units
completed
sold
Work in Process
Finished Goods

13. Nicol’s Bottling Conversion Process REAL Model
EXHIBIT 8-8
Nicol’s Bottling Conversion Process REAL Model
(without Relationship semantics)
Raw Material
Inventory
Head Glass
Compound
Work in
Process
Finishers
Finished Goods
Equipment
Furnace
Operators
(1,1)
(0,*)
(1,*)
Packagers
Package
Bottle
Pour Glass
Into Molds
Finish and
Label
Pourers

14. EXHIBIT 8-9 Generic Overview of an Entire Business
Financial
Instruments
Investment
activities
Human
Resource
Goods/services
Resources
Customers
Employees
Property, Plant
& Equipment
Cash
Vendor
Acquire
Financing
Hire & use
employee service
Convert/Build
Products
Sell Goods
Services
Receive
Purchase
Disburse
Inventors
& Creditors

15. Forest & Kappa, CPAs: Sales/Collection Process Model
EXHIBIT 8-10
Forest & Kappa, CPAs: Sales/Collection Process Model
Product &
Services
Product-Sell
Engagement
Collect
Cash
Client
Sell Engagement
(1,1)
(1,*)
(0,*)
Employee
Play

16. Forest & Kappa, CPAs: Conversion Process Model
EXHIBIT 8-11
Forest & Kappa, CPAs: Conversion Process Model
Phases &
Task
Phases-Develop
Work Plan
Billing
Rate
Perform
Audit
Perform Audit-
Auditor
Employee
Develop
(1,1)
(1,*)
Supplies &
Equipment-Audit
supplies &
Equipment
(0,*)