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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