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Course: 0034M - Information and
Business Process
The HR managementand Payroll Cycle
Week 8
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Learning outcome
Students are able to structure and design DFD and
system flowchart of revenue cycle, expenditure cycle,
the production cycle, HRD cycle and general ledgerand financial reporting.
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Outline materi
HR management and Payroll cycle
overview and ey ob!ectives
R"# HR management and Payroll $ycle DFD HR management and Payroll $ycle System Flowchart of HR management
and Payroll $ycle
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What are the key o!ecti"es and strategicim#lication of the $% management and #ayrollcycle&
' (he $% management and #ayroll cycle consists of t)o#hases * (he $% management #hase and (he #ayroll#hase+
' (he $% management, )here the organiation interactse.tensi"ely )ith em#loyees, management and #roduction+
' (he o!ecti"e of this #hase is to ensure that the correct
em#loyee details are used and the correct hours )orkedare in#ut for an em#loyee+
'In order to achie"e this outcome, these in#uts need to e#ro#erly a##ro"ed and authorised+
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' (he #ayroll #hase, )here the o!ecti"e is to #ay theright em#loyees and #ayroll e.#enses the rightamount at the right time+
' (he accounts #ayale #rocess ensures that #aymentare oth accurate and timely+
' In order to ensure the integrity of /nancial re#ortingall accounts #ayale liailities must e recordedaccurately and #rom#tly+
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$% management and #ayroll cycleusiness decisions
When the $% management and #ayroll cycle is originallydesigned, or suseuently re"ie)ed, a numer of
strategic decisions need to e made+
(hese decisions are ty#ically made y seniormanagement )ithin the organiation, and create theframe)ork )ithin )hich the #olicy o#erates+
(o e e1ecti"e, strategy-le"el #rocess decisions shoulde congruent )ith the o"eraching usiness strategy+
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2trategy-le"el decisions )ould include the creation of#olicies such as*' %ate at )hich di1ering em#loyees are #aid+' Pay #eriods em#loyees )ill e #aid on+' $o) I( can e used to im#ro"e oth the eciency
and accuracy of #ayments to em#loyees+
In addition to these strategy-le"el decision, there are arange of o#erational decisions that )ill e madee"ery time the $% management and #ayroll cycle isenacted+
(hese o#eration decisions are ty#ically made y middle
management or o#erational sta1 and relate only to as#eci/c instance of the cycle+
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$% management and #ayroll diagrams o"
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%5 Model of the $uman %esouce Business
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$% management and #ayroll cycle
conte.t diagram
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$% Management and Payroll cycleacti"ities*
' Maintain #ersonnel records
' 5lter em#loyment status
' 5uthorise em#loyment detail changes
' 6alculate #ayroll
' 7#date #ay records
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6alculate #ayroll Pre#are #ayroll
(he #ayroll is #re#ared ased on the information inthe em#loyment master /les and the timesheets
master /le+ (hese /les ha"e een u#dated #re"iously y
authorised indi"iduals* the em#loyment master/les y the $% management sta1 and thetimesheets master /les y the #roductionsu#er"isor+
Pre#are account #ayale 5ccount #ayale sta1 check the #ayroll for
accuracy and then estalish the due dates for#ayment+
Payments to em#loyees may e made on di1erentdates than those to ta.ation authorities and for
em#loyee deductions+
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$% management and#ayroll cycleLe"el 0 logical
diagram
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Le"el 9 8iagram Process 6alculate Payr
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. .. .
No.
Entity Inputs Process/Activity Outputs
1 HRmanagementstaff
- Commissiondetais
- !imes"eet
detais
- !a#ationdetais
- Empoyeedetais
-Payro detais
- $pdate empoyeeempoymentmaster fie
- $pdate times"eetsmaster fie
- $pdate payromaster fie
- Cacuate payro
- Payro
- $pdatedempoyee
empoymentmaster fie
- $pdatedtimes"eetsmaster fie
- $pdated payromaster fie
% AccountPaya&e staff
- Payro - Process of processaccount paya&e
- Account paya&e
. .
(ael Narasi (erstruktur :6alculate Pay
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. .. .. .
2ystem <lo)chart Proses :6alculate
#ayroll;
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'han you