Accounting Information Systems
11th Edition
ISBN: 9781337552127
Author: Ulric J. Gelinas, Richard B. Dull, Patrick Wheeler, Mary Callahan Hill
Publisher: Cengage Learning
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Question
Chapter 14, Problem 5DQ
Summary Introduction
To explain: The way processes implement the segragation of duties.
Introduction:
Human resource (HR) management and Payroll process:
Human resource management is about the basic human management functions in an organization and its associated activities. It also speaks about the relationship between human resource management activities and the payroll process. It also depicts the importance of HR activities in the decision making of the top management.
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Chapter 14 Solutions
Accounting Information Systems
Ch. 14 - What is human capital management (HCM)?Ch. 14 - What does human capital include?Ch. 14 - What is the human resources management process?...Ch. 14 - Prob. 4RQCh. 14 - Prob. 5RQCh. 14 - What role does each HR manager listed in Figure...Ch. 14 - What key decisions do the HR managers shown in...Ch. 14 - Prob. 8RQCh. 14 - Prob. 9RQCh. 14 - Prob. 10RQ
Ch. 14 - Prob. 11RQCh. 14 - Prob. 12RQCh. 14 - Prob. 13RQCh. 14 - Prob. 14RQCh. 14 - Prob. 15RQCh. 14 - Prob. 16RQCh. 14 - Prob. 17RQCh. 14 - Prob. 1DQCh. 14 - Prob. 2DQCh. 14 - Discuss the role unions and government agencies...Ch. 14 - Prob. 4DQCh. 14 - Prob. 5DQCh. 14 - In this chapter, we stated that many organizations...Ch. 14 - Prob. 3SPCh. 14 - Prob. 4SPCh. 14 - Prob. 5SPCh. 14 - Prob. 6SPCh. 14 - Prob. 6PCh. 14 - Prob. 7P
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- Explain how the cost of resources is assigned to activities. What is meant by the phrase unbundling the general ledger accounts?arrow_forwardFor each of the following support departments, identify a cost driver that could be used for allocating the support department costs to the profit center: a. Legal b. Duplication services c. Electronic data processing d. Central purchasing e. Telecommunications f. Accounts receivablearrow_forwardFor each of the following situations, two scenarios are described, labeled A and B. Choose which scenario is descriptive of a setting corresponding to activity-based responsibility accounting and which is descriptive of financial-based responsibility accounting. Provide a brief commentary on the differences between the two systems for each situation, addressing the possible advantages of the activity-based view over the financial-based view. Situation 1 A: The purchasing manager, receiving manager, and accounts payable manager are given joint responsibility for procurement. The charges given to the group of managers are to reduce costs of acquiring materials, decrease the time required to obtain materials from outside suppliers, and reduce the number of purchasing mistakes (e.g., wrong type of materials or the wrong quantities ordered). B: The plant manager commended the manager of the Grinding Department for increasing his departments machine utilization ratesand doing so without exceeding the departments budget. The plant manager then asked other department managers to make an effort to obtain similar efficiency improvements. Situation 2 A: Delivery mistakes had been reduced by 70 percent, saving over 40,000 per year. Furthermore, delivery time to customers had been cut by two days. According to company policy, the team responsible for the savings was given a bonus equal to 25 percent of the savings attributable to improving delivery quality. Company policy also provided a salary increase of 1 percent for every day saved in delivery time. B: Bill Johnson, manager of the Product Development Department, was pleased with his departments performance on the last quarters projects. They had managed to complete all projects under budget, virtually assuring Bill of a fat bonus, just in time to help with this years Christmas purchases. Situation 3 A: Harvey, dont worry about the fact that your department is producing at only 70 percent capacity. Increasing your output would simply pile up inventory in front of the next production department. That would be costly for the organization as a whole. Sometimes, one department must reduce its performance so that the performance of the entire organization can improve. B: Susan, I am concerned about the fact that your departments performance measures have really dropped over the past quarter. Labor usage variances are unfavorable, and I also see that your machine utilization rates are down. Now, I know you are not a bottleneck department, but I get a lot of flack when my managers efficiency ratings drop. Situation 4 A: Colby was muttering to himself. He had just received last quarters budgetary performance report. Once again, he had managed to spend more than budgeted for both materials and labor. The real question now was how to improve his performance for the next quarter. B: Great! Cycle time had been reduced and, at the same time, the number of defective products had been cut by 35 percent. Cutting the number of defects reduced production costs by more than planned. Trends were favorable for all three performance measures. Situation 5 A: Cambry was furious. An across-the-board budget cut! How can they expect me to provide the computer services required on less money? Management is convinced that costs are out of control, but I would like to know whereat least in my department! B: After a careful study of the Accounts Payable Department, it was discovered that 80 percent of an accounts payable clerks time was spent resolving discrepancies between the purchase order, receiving document, and the suppliers invoice. Other activities such as recording and preparing checks consumed only 20 percent of a clerks time. A redesign of the procurement process eliminated virtually all discrepancies and produced significant cost savings. Situation 6 A: Five years ago, the management of Breeann Products commissioned an outside engineering consulting firm to conduct a time-and-motion study so that labor efficiency standards could be developed and used in production. These labor efficiency standards are still in use today and are viewed by management as an important indicator of productive efficiency. B: Janet was quite satisfied with this quarters labor performance. When compared with the same quarter of last year, labor productivity had increased by 23 percent. Most of the increase was due to a new assembly approach suggested by production line workers. She was also pleased to see that materials productivity had increased. The increase in materials productivity was attributed to reducing scrap because of improved quality. Situation 7 A: The system converts materials into products, not people at work stations. Therefore, process efficiency is more important than labor efficiencybut we also must pay particular attention to those who use the products we produce, whether inside or outside the firm. B: I was quite happy to see a revenue increase of 15 percent over last year, especially when the budget called for a 10 percent increase. However, after reading the recent copy of our trade journal, I now wonder whether we are doing so well. I found out that the market expanded by 30 percent, and our leading competitor increased its sales by 40 percent.arrow_forward
- It would be logical to maintain a separate Work in Process ledger account for each department. (T) True OR (F) False Explain if False:arrow_forwardIdentify the following features as applying more to job order operations (J), process operations (P),or both job order and process operations (B). Cost object is a process.arrow_forwardThe document which sets out basic rules for how a compay is to run?arrow_forward
- In a payroll processing DFD, the "prepare reports" activity will be represented by will be represented by , and the "management" will be represented by O a circle; two horizontal lines; two horizontal lines O a square; two horizontal lines; a circle O a circle; two horizontal lines; a square O a rectangle; a square; a circle the "employee payroll file"arrow_forwardWhich of the following best describes the activities of the materials management function?a. purchasing, receiving, and inventory controlb. receiving, sales, distribution, and purchasingc. receiving, storage, purchasing, and accountspayabled. purchasing, receiving, and storagee. purchasing, storage, and distributionarrow_forwardasap Define and explain the cost management information system's two major subsystems.arrow_forward
- Illustrate the process work flows in an accounts receivable section of the Accounting Department via a simple process flow diagram. It is compulsory to include all necessary pertinent processes, process flows and corresponding labels in your diagram.arrow_forwardHow are system flowcharts and program flow charts related? (this is related to accounting information system)arrow_forwardPrepare a Context Diagram for a simple Payroll Processing System of a company.arrow_forward
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