pertemuan 18 the sales/collection business process matakuliah: m0034 /informasi dan proses bisnis...

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

Lanjutan Dari Lanjutan Dari

Pertemuan 18Pertemuan 18

The McGraw-Hill Companies, Inc., 2000

Irwin/McGraw-Hill

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


Irwin/McGraw-Hill

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


Irwin/McGraw-Hill

BF

ED

N

A I H

Inventory

Control Warehouse ShippingAccountsReceivable

GeneralLedger

.


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


Irwin/McGraw-Hill

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

.


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


Irwin/McGraw-Hill

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


Irwin/McGraw-Hill

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)


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


Irwin/McGraw-Hill

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


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


Irwin/McGraw-Hill

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 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


Irwin/McGraw-Hill

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 accounting manager

Cash receipts listing

Deposit slip

Traditional Automated Sales/Collection Process Flowchart - Cashier


Irwin/McGraw-Hill

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


Irwin/McGraw-Hill

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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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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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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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.


Irwin/McGraw-Hill

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


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


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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