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Pertemuan 18 The 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
The McGraw-Hill Companies, Inc., 2000
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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
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A= AlphabeticC= ChronologicalN= Numerical
SalesOrder
ApproveCredit
Hold UntilShipped
C E
F I G
A
B
C
A
H
SalesJournal
6
CustomerSalesOrder
CreditManager Billing
Release all S/Ocopies after credit approval
D
Goods, Pkg slip 3, Bill of lading 1&2
Sales Order #2& Customer Order.
Traditional, Manual Sales/Collection Process - Part 1
Dr/Cr to G/L
PrepareInvoice
Match Copies /Extend Prices
ShippingNoticeS/O
copies
ApprovedS/O
S/O copyacknowledge-
ment
Invoice
CustomerOrder
CustomerOrder
PrepareSalesOrders
Sales Order
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BF
ED
N
A I H
Inventory
Control Warehouse ShippingAccountsReceivable
GeneralLedger
.
Traditional, Manual Sales/Collection Process - Part 1
InventorySub.
Ledger
Post toinv.
records
ShippingNotice
PickingSlip S/O
ReleaseGoods
PickingSlip S/O
PackingSlip S/O
Copy
PrepareShipping
Docu-ments
Bill ofLading
Ship documents
& goods
Bill ofLading 3
ShippingNotice
Goods,Pkg slip 3,
Bill of lading 1&2
A/R subledger
Post to A/R subledger
Accts Rec Invoice copy
GeneralLedger
Post toGeneralLedger
Dr/Cr to G/L
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CustomerAccountsReceivable
GeneralLedger
GeneralLedger
MailRoom
CashReceipts BankController
InBatches
B
A
RemittanceLists
N
D C
C
A
RemittanceAdvices Remittance Lists
and Deposit Slips
B C
A
D
A= AlphabeticC= ChronologicalN= Numerical
.
Traditional, Manual Sales/Collection Process - Part 2
Mail Checkand RA
RemittanceAdvice
Cheques
RemittanceList
Created
RemittanceAdvice
Batch ofChecks
Batch ofChecks
RemittanceList 1
RemittanceList 2
RemittanceList 2
Dr/Cr to G/L
CashReceiptsJournal
Post toCash Rec.
Journal
Checks andDeposit
Slip
Preparedeposit
slip
RemittanceList 1
Post to A/R subledger
Post toGeneralLedger
Dr/Cr to G/L
General
Ledger
A/R sub
ledger
RemittanceAdvices
Compare
DepositSlip &
Checks
BankValidatesDeposit
ValidatedDeposit
Slip
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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).
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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.
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Merchandise inventory master file
Customer’s order
Exception and error display
OrdersPrint order documents
Picking list
To warehouse
Acknowledgement
To customer
Sales OrderOrder
s
Open sales order file
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
Traditional Automated Sales/Collection Process Flowchart - Order Entry
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From warehouse
Performed by shipping clerk
Picking list (amended)
Enter data concerning goods delivered to shipping
Edit data concerning picked goods
Shipping file
Print shipping documentsShipping reference file
Picking list (amended)
Exception and error display
Shipping file
Traditional Automated Sales/Collection Process Flowchart - Shipping
Packing slip
Pack goods with
packing slip enclosed &
shipTo carrier and
customer
Performed by shipping clerk
Bill of lading
To billing
Shipping notice
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From shipping
Shipping notices
Performed by billing clerk
Prepare batch total
Enter batch total & select prices
Batch total
Shipping notices
Merch. Inv. master file
General ledger file
Sales history file
Billing file
Prepare invoices & update files
A/R master file
Customer billing data
Edit billing dataCustomer master file
Pricing ref. file
Open sales order file
Shipping notices
Exception and error display
Customer order 1
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
Invoice register
To billing
Printed at end of day
Traditional Automated Sales/Collection Process Flowchart - Billing
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Edit receipts data, list errors & write to receipts file Customer A/R file
Error & exception
display
Open sales invoice fileException & summary report
To accounts receivable
From customer
Performed by mail room clerk
Batch total
Remittance advices
Checks
Endorse checks & prepare batch total
Remittance advices
Checks
Enter cash receipts & batch total
Remittance advices
Separate checks & remittance
advices
To accounts receivable
To cashier
ChecksProgram compares
computed totals from processed batch with
precomputed batch totals
Remittance list
Compare batch totals & print remittance list
Cash receipts file
Traditional Automated Sales/Collection Process Flowchart - Mail Room
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From mail room
Performed by cashier
Checks
Remittance list
Compare Remittance list
C/R file
Add new check data to file & print outputs Cash receipts file
Enter data from checks
Checks
To bank
Checks Fromother sources
To accounts receivable
To accounting manager
Cash receipts listing
Deposit slip
Traditional Automated Sales/Collection Process Flowchart - Cashier
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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
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
Customer A/R file
File
Edit change data
Error & exception
display
Open sales invoice file
Enter changes
Cash receipts file
Exception & summary report
Remittance advices
Remittance list
Traditional Automated Sales/Collection Process Flowchart - Accounts Receivable
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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
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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
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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
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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.
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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.
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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.
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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.
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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.
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Call onCustomer
Pick/PackInventory
Customer Places Order
Ship Order
Collect Payment
Inventory
Cash
Salesperson
Order Clerk
Shipping Clerk
WarehouseClerk
Cashier
Carrier
Customer
Bank
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Christopher, Inc. Sales/Collection REAL Model
The McGraw-Hill Companies, Inc., 2000
Irwin/McGraw-Hill
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
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Top ManagementMarketing
AccountingFinance
ProductionCustomers
Top ManagementMarketing
AccountingFinance
ProductionCustomers
Sales/Collection Process Sample Information Customers
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Event Logical Structures: (used to store documentation data about events)SALES-CALL Sales call #, [Salesperson Employee #], [Customer #], Date, Starting
time, Ending time, Meeting location, Meeting expense, Notes aboutthe meeting (e.g. products discussed and other comments)
CUSTOMER ORDER Sales order #, [Salesperson Employee #], [Customer #], [CustomerService Representative Employee #], Date, Time, Shippinginstructions, Cancel by date, Location of order (e.g., phone, duringsales call, fax, or mail),
MOVE INVENTORY Picking #, [Sales Order #], [Warehouse Clerk Employee #], Date,Time started, Time completed, Time released to shipping area
SHIP MERCHANDISE Bill of Lading #, Invoice #, [Picking #], [Shipping Clerk Employee #],[Customer #], [Carrier ID #], Date, Time, Shipment tracking #,Packaging information, Shipping cost, Sales tax, Salespersoncommission
COLLECT PAYMENT Cash receipt #, [Cash account #], [Cashier Employee #], [Customer #],Date, Time, Amount received, Electronic funds transfer #
ORDER/INVENTORY [Sales order #], [Inventory Item #], Quantity ordered
MOVE/INVENTORY [Picking #], [Inventory Item #], Quantity picked
SHIP/INVENTORY [Bill of Lading #], [Invoice #], [Inventory Item #], Quantity shipped,Price each
SHIP/COLLECT PAYMENT [Cash receipt #], [Invoice #], Amount applied to this invoice
Christopher, Inc. Sales/Collection Process
The McGraw-Hill Companies, Inc., 2000
Irwin/McGraw-Hill
Resource Logical Structures: (used to store reference data about resources)INVENTORY Inventory item #, Description, Product specification, Reorder point,
Current Price, Beginning Quantity, Beginning Quantity date
CASH Cash Account #, [Bank #], Type of account (e.g., checking, savings,CD, etc.), Beginning Balance, Beginning Balance date
Agent Logical Structures: (used to store reference data about agents)EMPLOYEE Employee #, Name, Street address, City, State, Zip, Telephone #, Birth
date, Marital Status, Job code (e.g., salesperson, shipping clerk,cashier, etc.), Start date, Salary, Comments
CUSTOMER Customer #, [Salesperson Employee #], Name, Street address, City,State, Zip, Telephone #, Credit rating, Credit limit
CARRIER Carrier Id #, Carrier Name, Street address, City, State, Zip, Telephone#, Contact Person, Rate information
BANK Bank #, Bank name, Contact person, Bank street address, City, State,Zip, Bank phone #
Christopher, Inc. Sales/Collection Process
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