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`Ê The HRM/payroll cycle is a recurring set of business activities and


related data processing operations associated with effectively managing
the employee work force.
`Ê Jome of the more important activities include the following tasks:
÷Ê recruitment and hiring
÷Ê training
÷Ê ob assignment
÷Ê compensation (payroll)
÷Ê performance evaluation
÷Ê discharge of employees, due to voluntary or involuntary termination
`Ê This chapter focuses primarily on the payroll system Ê

   

`Ê The × ×  of the AIJ is processing transactional data.


`Ê hy is payroll processed in batch mode?
÷Ê 2aychecks are prepared periodically.
÷Ê Most employees are paid at the same time
`Ê hat are the basic activities performed in the payroll cycle?

1.Ê Update master payroll file


2.Ê Update tax rates and deductions
3.Ê Validate time and attendance data
4.Ê 2repare payroll
º.Ê Disburse payroll
6.Ê Calculate employer-paid benefits and taxes
7.Ê Deduct payroll taxes and other deductions

1. Update Master 2ayroll File (Activity 1)

[Ê The first activity in the HRM/payroll cycle involves updating the payroll
master file to reflect payroll changes such as new hires, terminations,
changes in pay rates, or changes in discretionary (flexible) withholdings.
[Ê It is important that all payroll changes are entered in a timely manner and are
properly reflected in the next pay period.

2. Update Tax Rates and Deductions (Activity 2)

[Ê The second activity in the HRM/payroll cycle involves updating information


about tax rates and other withholdings.
[Ê These changes happen whenever updates about changes in tax rates and
other payroll deductions are received from various government units and
insurance companies.

3. Validate Time and Attendance Data (Activity 3)

[Ê The third activity in the payroll cycle is to validate each employee¶s time
and attendance data.
[Ê This information comes in various forms, depending on an employee¶s
status.
[Ê hat are some pay schemes?
±Ê time cards for those paid on an hourly basis
±Ê self report for professionals
±Ê straight commission or salary plus commission
±Ê incentives and bonuses

[Ê 2
 
[Ê The payroll department is responsible for validating employee time records.
[Ê For factory workers, validation involves comparing the total time worked
with the time spent on each ob.
[Ê The payroll clerk calculates batch totals and enters them along with the time
data.
[Ê The batch totals are recalculated by the computer after subsequent
processing steps.
[Ê 2ayroll transaction data are entered through online terminals.
[Ê ·dit checks are performed on each time and attendance record.

Opportunities for Using Information Technology

[Ê hat are some opportunities of using information technology  v


 
   
  
 
   
±Ê collecting employee time and attendance data electronically, instead
of on paper documents
±Ê using badge readers
±Ê using electronic time clocks

4. 2repare 2ayroll (Activity 4)

[Ê The fourth activity in the payroll cycle involves preparing payroll.


[Ê Data about the hours worked are provided by the department in which the
employee works.
[Ê 2ay rate information is obtained from the payroll master file.
[Ê The person responsible for preparing paychecks cannot add new records to
this file.
[Ê 2
 
[Ê 2ayroll processing is performed in the computer operations department.
[Ê The payroll transaction file is sorted by employee number.
[Ê The sorted time data file is used to prepare employee paychecks.
[Ê All payroll deductions are summed and the total is subtracted from gross pay
to obtain net pay.
[Ê hat are types of payroll deductions?
[Ê withholdings
[Ê voluntary deductions
[Ê Finally, the payroll register and employee paychecks are printed

Opportunities for Using Information Technology

[Ê hat are some opportunities of using information technology     


    
±Ê produce and distribute payroll reports electronically rather than on
paper
±Ê online terminals
±Ê corporate intranets

º. Disburse 2ayroll (Activity º)

[Ê The fifth activity is actual disbursement of paychecks to employees.


[Ê Most employees are paid either by check or by direct deposit of the net pay
amount into the employee¶s bank account.
[Ê 2
 
[Ê Once paychecks have been prepared, the payroll register is sent to the
accounts payable department for review and approval.
[Ê A disbursement voucher is then prepared.
[Ê The disbursement voucher and payroll register are then sent to the cashier.

Opportunities for Using Information Technology

[Ê hat are some opportunities of using information technology 


 
    
±Ê direct deposit
±Ê outsourcing to a payroll service bureau

6. Calculate ·mployer-2aid Benefits and Taxes (Activity 6)

[Ê Jome payroll taxes and employee benefits are paid directly by the employer.
[Ê Federal and state laws require employers to contribute a specified percentage
of each employee¶s gross pay to federal and state unemployment
compensation insurance funds.
[Ê ·mployers often contribute to health, disability, and insurance premiums.
[Ê Many companies also offer their employees flexible benefit plans.
[Ê Many employees are offered and contribute toward a choice of retirement
savings plans

7. Disburse 2ayroll Taxes and Other Deductions (Activity 7)


[Ê The final activity in the payroll process involves paying the payroll tax
liability and the other voluntary deductions of each employee.
[Ê An organization must periodically prepare checks or use electronic transfer
to pay the various tax liabilities incurred.
[Ê The timing of these payments is specified by the respective government
agencies.
[Ê The funds voluntarily withheld from each employee¶s paycheck for various
benefits must be disbursed to the appropriate organizations


    
  

[ÊThe  
×  of the AIJ in the HRM/payroll cycle is to provide
adequate internal controls to ensure meeting the following obectives:
1.Ê payroll transactions are properly authorized
2.Ê recorded payroll transactions are valid
3.Ê authorized payroll transactions are recorded
4.Ê payroll transactions are accurately recorded
º.Ê applicable government regulations regarding remittance of taxes and
filing of payroll and HRM reports are met
6.Ê assets (both cash and data) are safeguarded from loss or theft
7.Ê HRM/payroll cycle activities are performed efficiently and effectively
[Êhat are some  
1.Ê hiring of unqualified employees
2.Ê violation of employment law
3.Ê unauthorized changes to the master payroll file
4.Ê inaccurate time data
º.Ê inaccurate processing of payroll
6.Ê theft or fraudulent distribution of paychecks
7.Ê loss or unauthorized disclosure of payroll data
8.Ê poor performance
[Êhat are some  
1.Ê increased expenses
2.Ê lower productivity
3.Ê theft
4.Ê fines and civil suits
º.Ê inaccurate records and reports
6.Ê over/underpayment of employees
7.Ê reduced morale
[Êhat are some  
 
1.Ê sound hiring practices (verification of ob applicant¶s skills,
references, and employment history)
2.Ê thorough documentation of hiring procedures
3.Ê segregation of duties
4.Ê batch totals and other application controls
º.Ê direct deposit
6.Ê paycheck distribution by someone independent of payroll process
7.Ê investigation of all unclaimed paychecks
8.Ê separate payroll checking account
9.Ê access control
10.Êbackup procedures
11.Êencryption

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[ÊThe  
 ×  of the AIJ is to provide information useful for
decision making.
[ÊThe payroll system must be designed to collect and integrate cost data
with other types of information in order to enable management to make
the following kinds of decisions:
[Ê Future work force staffing needs
[Ê ·mployee performance
[Ê ·mployee morale
[Ê 2ayroll processing efficiency and effectiveness
[Ê Jome of the information has traditionally been provided by the payroll
system.
[Ê Other information, such as data about employee skills, had normally
been provided and maintained by the HRM system.
[Ê Other information, such as data about employee morale, has
traditionally not been collected.

!  $   

Jkills Applicants

 ( 1,N )
( 1,N )


Recruiting
applicants

( 1,N )
( 1,1 )
For
Recruiting
[Ê hat is the relationship between skills and recruiting? (one-to-many )

[Ê It reflects the fact that each advertisement seeks a specific skill and that,
over time, there may be several advertisements for a given skill.
[Ê hat is the relationship between the recruiting event and ob applicants?
[Ê many-to-many
[Ê hy?
[Ê Many people typically apply for each ob opening.
[Ê A given individual may also respond to more than one recruiting
event.