Pertemuan 18The Sales/Collection Business Process Matakuliah : M0034 /Informasi dan Proses Bisnis Tahun : 2005 Versi : 01/05
Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : • Membuat diagram / skema Real Model proses bisnis 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
Lanjutan Dari Pertemuan 18
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
Sales Credit Order Manager Sales Order C Approve Credit E D C F I G A B A H Traditional, Manual Sales/Collection Process - Part 1 Billing Customer Customer Order Customer Order Hold Until Shipped Shipping Notice S/O copies Prepare Sales Orders S/O copy acknowledge- ment 6 Match Copies / Extend Prices Prepare Invoice Approved S/O Sales Order Goods, Pkg slip 3, Bill of lading 1&2 Sales Journal Release all S/O copies after credit approval Dr/Cr to G/L A= Alphabetic C= Chronological N= Numerical Invoice Sales Order #2 & Customer Order .
A F B I H D E Traditional, Manual Sales/Collection Process - Part 1 Inventory Accounts General Warehouse Shipping Ledger Receivable Control 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 N .
Mail Cash Accounts General Room Receipts Receivable Ledger B C D A General Ledger B D Traditional, Manual Sales/Collection Process - Part 2 Customer Controller Bank In Batches Remittance Advice Mail Check and RA Cheques Deposit Slip & Checks Remittance Advices Dr/Cr to G/L Remittance List Created 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 Dr/Cr to G/L C .
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).
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.
From customer or salesperson Customer’s order Exception and error display Enter order via terminal Performed by sales order clerk Merchandise inventory master file Customer master file Edit order, preform credit check & check inventory Customer’s order Open sales order file Orders Print order documents Sales Order Picking list Acknowledgement Orders To warehouse To customer Traditional Automated Sales/Collection Process Flowchart - Order Entry
Picking list (amended) From warehouse Exception and error display Enter data concerning goods delivered to shipping Performed by shipping clerk Picking list (amended) Edit data concerning picked goods Shipping file Shipping reference file Print shipping documents Bill of lading Shipping notice Packing slip Pack goods with packing slip enclosed & ship Shipping file Performed by shipping clerk To carrier and customer To billing Traditional Automated Sales/Collection Process Flowchart - Shipping
From shipping Shipping notices Batch total Prepare batch total Performed by billing clerk Shipping notices Enter batch total & select prices Exception and error display Customer order 1 Customer master file Customer billing data Shipping notices Edit billing data Pricing ref. file Billing file Open sales order file Merch. Inv. master file Prepare invoices & update files A/R master file General ledger file Sales history file Printed at end of day Invoice register Sales invoice Open sales invoice file A/R summary Invoice batch totals To billing To customers Compare to batch totals of invoices Performed by accounts receivable clerk 1 File Traditional Automated Sales/Collection Process Flowchart - Billing
From customer Checks Remittance advices Performed by mail room clerk Endorse checks & prepare batch total Batch total Checks Remittance advices Enter cash receipts & batch total Error & exception display Edit receipts data, list errors & write to receipts file Customer A/R file Separate checks & remittance advices Open sales invoice file Exception & summary report Cash receipts file Program compares computed totals from processed batch with precomputed batch totals Remittance advices Checks Compare batch totals & print remittance list To accounts receivable Remittance list To cashier To accounts receivable Traditional Automated Sales/Collection Process Flowchart - Mail Room
From mail room Remittance list Checks Performed by cashier Compare Remittance list Checks Fromother sources Enter data from checks Checks Add new check data to file & print outputs Cash receipts file Deposit slip Cash receipts listing C/R file To bank To accounting manager To accounts receivable Traditional Automated Sales/Collection Process Flowchart - Cashier
From mail room From cashier Remittance list Remittance list Batch total Remittance advices Remittance advices Exception & summary report Exception & summary report Customer reference files Compare & make corrections & reconciliations Performed by accounts receivable clerk Enter changes Error & exception display Edit change data Open sales invoice file Cash receipts file GL trans. summary file Update files & print analyses Customer A/R file Customer A/R file A/R summary Updating errors report File Compare, reconcile, adjust To managers (and summary files) Traditional Automated Sales/Collection Process Flowchart - Accounts Receivable
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
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 businessthe financial view
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
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.
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.
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.
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 producea quality product.
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.
(1,1) Customer (1,1) (1,1) (1,1) (0,*) (0,*) Call on Customer (1,1) (0,*) (1,1) Salesperson (0,*) (1,1) (0,*) (0,*) Customer Places Order (0,*) Order Clerk (1,1) (0,*) (0,*) (1,1) (0,*) (1,*) Inventory Pick/Pack Inventory Warehouse Clerk (1,*) (0,*) (1,1) (0,*) (1,*) (1,1) Shipping Clerk (1,1) (0,*) (0,*) Ship Order (0,*) (0,*) (0,*) Carrier (1,*) (1,1) (0,*) Bank Cash Collect Payment (1,1) (0,*) (1,1) (0,*) (0,*) (0,*) Cashier (1,1) Christopher, Inc. Sales/Collection REAL Model
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
Sales/Collection Process Sample Information Customers Top Management Marketing Accounting Finance Production Customers