7.purchase to pay process
TRANSCRIPT
PURCHASE TO PAY PROCESS( P to P )
Materi :
Pendahuluan Definisi & Fungsi Proses Penataan Organisasi Deskripsi Logis Proses Pembelian Trend Teknologi dan
Pengembangan Deskripsi Fisik Proses Pembelian
Pendahuluan :
Sebelumnya kita review kembali bagaimana proses PtoP mengkombinasikan proses-proses lainnya yang ada dalam perusahaan seperti proses M/S dan RC.
Proses PtoP berinteraksi dengan inventory (Order-to-Cash Process) dalam bentuk order, bukti penyerahan order (receipt goods), dan data inventory yang sudah diupdate.
Proses PtoP juga berinteraksi dengan General Ledger.
PURCHASE TO PAY PROCESS
Link to OrderToCash Process or Integrated Process
PurchaseToPay Event Trigger
Link to Business Reporting Process
Buyer sends purchase order
Payment Sent
Payable created
Goods received and verified
General Ledger updated
BUSINESS INFORMATION UPDATED FOR MANAGEMENT DECISSION MAKING
Definisi & Fungsi Proses (1)
Proses PtoP adalah sebuah interaksi struktur manusia, equipment, metode dan pengendalian yang didisain untuk melengkapi dan mengikuti fungsi utama bisnis :
1. Menangani pekerjaan rutin dari purchasing department, receiving department, account payable department, payroll department dan cashier.
2. Mendukung proses pengambilan keputusan bagi orang-orang yang berada dalam departemen yang disebutkan diatas.
3. Membantu dalam menyiapkan laporan internal dan eksternal (financial statements).
Pekerjaan rutin tsb seperti : mengumpulkan dan mencatat relasi data opersional dari hari ke hari yang bisa memberi efek bagi departemen. Catatan tsb mungkin bisa digunakan sebagai dokumen sumber dan untuk membuat laporan internal dan eksternal. Proses PtoP menyiapkan beberapa laporan dari berbagai level manajemen misal manager purchasing department menggunakan laporan pembelian atas order customer yang masih belum terpenuhi ordernya.
Definisi & Fungsi Proses (2)
Penataan Organisasi (1)
Vertical PerspectiveThe Account payable dept. is responsible for processing invoices received from vendors, preparing payment vouchers for disbursement of cash for goods or services received, and recording purchase and disbursement event. Resposibility for all cash disbursements lies with account payable, except payroll, which is handled separately by payroll department.The Receiving department is resposible for receiving incoming goods, signing the bill of lading presented by the carrier or the supplier in connection with the shipment, reporting the receipt of goods and making prompt transfer of goods to the approriate warehouse or department.
The chief purchasing executive assumes various titles in different companies, such as manager of purchasing, director of purchasing, or purchasing agents. The purchasing manager usually prform major buying activities as well as the required administrative duties of running a department. In many organizations, professional buyers do the actual buying.
VP Finance
ControllerTreasurer
Cashier Supervisor payroll department
Supervisor accounts payable department
BuyersSupervisor receiving department
Purchasing Manager
Warehouse Manager
VP Logistics
Horizontal information flows (see Horizontal Perspektive)
Horizontal PerspectiveFlow No. Description1. Purchase requisition sent from inventory
control dept.to purchasing dept.2. Purchase requisition from various other dept.
sent to purchasing dept.3. Purchase order sent to vendor4. Purchase order notification sent to various
other dept. or to inventory control dept.5. Purchase order notification sent to receiving
dept.6. Purchase order notification sent to accounts
payable dept.7. Goods and services received from vendors
Penataan Organisasi (2a)
Flow No. Description8. Receiving notification sent to accounts payable
dept.9. Receiving notification sent to purchasing dept.10. Invoice received from vendor11. Approved voucher sent to cashier12. Accounts payable notification and inventory
cost information sent to general ledger13. Check sent to vendor by cashier14. Paid voucher returned to account payable dept15. Notification of the cash disbursement sent
from the carrier to the general ledger
Penataan Organisasi (2b)
VP Finance
VP Logistics
Treasurer Controller
CashierAcc.payable dept. Buyers
Receiving dept
Warehouse manger
Purchasing manager
Entities in the releveant environment of PtoP Process
Inventory control dept.
Various other dept.
Vendors
Various other dept & inventory control dept.
Vendors
Vendors
GL
Vendors
GL
1
23
4
6
5
7
8
9
10
11
1213
14
15
Deskripsi Logis Proses PembelianPtoP – Level 0 Diagram
1.0Order
Goods &Services
3.0 Establishpayable
4.0Make
Payment
2.0ReceiveGoods & Services
Inventory process
Vendor
Vendor
G L
G L
Various Dept
Carrier
Warehouse
Inventory master data
Inventory master data
Inventory purchase requisition
PO inventory notification
Purchase order
Vendor acknowledgement
Vendor master data
PO master data
PO receiving notification
PO acc.payable notification
PO dept. notification
Purchase req.supplies &services
receiving report data
Vendor packing slip
Stock notice
Vendor master data
Acc.payable master data
Receiving reportGL inventory
received update
GL payable update
Inventory master data
Vendor invoice
Vendor payment
GL cash disbursements update
Cash disbursements event data
Saat ini teknologi digunakan dalam dunia bisnis dengan tujuan mempermudah proses dan memenuhi strategi beserta sasarannya. Perkembangan yang terjadi adalah penggunaan system Electronic Document Interchange (EDI). EDI dapat membuktikan proses bisnis pertukaran barang / jasa yang terjadi diantara 2 organisasi secara cepat dan dapat menghemat biaya.
Trend Teknologi dan Pengembangan
Deskripsi Fisik Proses Pembelian Dengan sistem EDI, kita dapat menggantikan sistem
dokumen menjadi paperless system. Contoh nyata pada saat akan membuat / print laporan yang dibutuhkan kita dapat menampilkannya langsung di layar monitor
Dengan meningkatnya penggunaan EDI, Electronic Fund Transfer (EFT), digital image processing, electronic mail, workflow software, enterprise system dan teknologi lainnya membuat pekerjaan organisasi secara dokumen fisik dapat tergantikan menjadi paperless system.
Contoh : - Pembayaran gaji karyawan melalui transer bank pada tanggal 3 setiap bulannya.- Pengevaluasian hasil kerja tim marketing & sales yang berada diluar kota oleh kantor pusat.- Proses pengecekan stok barang pada gudang diseluruh cabang di Indonesia.
REVIEW QUESTION :
1. Jelaskan definisi proses purchase to pay dengan kalimat anda sendiri.
2. Bagaimana relasi antara proses PtoP dengan lingkungan organisasinya ? Jelaskan.
3. Apa fungsi utama dari proses PtoP ? Berikan contoh.
4. Bagaimana tanggung jawab dari masing -masing posisi berikut : account payable supervisor, receiving supervisor, purchasing manager dan buyer ?