HAPTER 13. The Human Resources Management / Payroll Cycle. INTRODUCTION. Questions to be addressed in this chapter include: What are the basic business activities and data processing operations that are performed in the human resources management (HRM)/payroll cycle?
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The Human Resources Management / Payroll Cycle
These two tasks are normally done only once for each employee.
These tasks are done repeatedly as long as the employee works for the company.
In most companies these six activities are split between a payroll system and an HRM system.
The payroll system handles compensation and comes under the purview of the controller.
The HRM system handles the other five tasks and comes under the purview of the director of human resources.