Bài giảng Enterprise information systems - Chapter 12: The Human Resource Business Process

Chapter Learning Objectives Identify the activities and documents common to most human resource business processes Explain the various components of the REA ontology in the human resource process Create a REA business process level model for an enterprise’s human resource process Identify common information needs that exist within the human resource process Create database queries to retrieve human resource process information from a relational database

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Chapter 12The Human Resource Business ProcessChapter Learning ObjectivesIdentify the activities and documents common to most human resource business processesExplain the various components of the REA ontology in the human resource processCreate a REA business process level model for an enterprise’s human resource processIdentify common information needs that exist within the human resource processCreate database queries to retrieve human resource process information from a relational database2Human Resource Business ProcessScopeActivities associated with acquiring and paying for employee labor, skills, and knowledgeConsists of two functionsPersonnel function recruits, hires, trains, evaluates, and terminates employeesAcquires and “maintains” labor, knowledge, and skillsPayroll function pays employees Pays for labor, knowledge, and skills3Payroll Cycle in the Value System4Payroll Cycle in the Value Chain5Payroll Cycle Business Process Level6Payroll Cycle ResourcesLaborLabor type usually substitutes for actual labor due to the intangible nature of laborAttributes captured usually include a labor type identifier, a description of the labor type, a standard cost per unit of the labor typeMay also include relationship to skill to indicate what skills are necessary for a type of labor7Payroll Cycle ResourcesCashCash accounts usually substitute for actual cash due to measurement constraintsCash for the payroll cycle is usually stored in either a regular checking account or in an imprest checking accountAttributes captured typically include cash account number, type of account, location of account, and the dollar balance of cash in the account8Payroll Cycle EventsLabor RequisitionAn instigation event that identifies the need for and requests the acquisition of employee labor, skills, and knowledge May be documented in various ways, including verbal communication or memorandumData that should be captured include date of request, date labor needed, “quantity” of labor needed, identity of the requestor, identity of any specific employee whose labor is requestedCan be thought of as a schedule “shell” that although type and “quantity” of labor needed have been identified, it has not yet been filled in with specific employees who have agreed to the proposed schedule9Staffing Plan (documents Labor Requisition)10Relational Tables Encompassing Labor Requisition Event11Payroll Cycle EventsEmployee ScheduleA commitment event that specifies the agreement between the enterprise and an employee for the exchange of labor for cashMay be specific as to when, where, and for how long the employee will work May be specific only as to the end result of the employee’s labor and when it is dueData that should be captured include date of schedule, details of commitment, identity of employee from whom labor is to be acquired and identity of supervisor responsible for acquiring the laborUsually is documented as a detailed schedule, on paper, on a spreadsheet, or as part of an integrated enterprise software package12Labor Schedule13Relational Tables Encompassing Labor Schedule Event14Relational Tables Encompassing Labor Schedule Event15Payroll Cycle EventsLabor Acquisition An economic increment event that identifies the provision of labor by an employee to the enterprise Data that should be captured include date of acquisition (if time card covers multiple days, may have a start date and end date), quantity of labor acquired (e.g. number of hours or number of pieces produced), identity of employee from whom labor was acquired, identity of supervisor responsible for acquiring the labor Usually is documented by a time card or other reporting mechanism with similar information16Timecard (documents labor acquisition)17Relational Tables Encompassing Labor Acquisition Event18Payroll Cycle EventsCash Disbursement An economic decrement event that represents the distribution of cash to the employee from whom labor was acquired Data that should be captured include date of paycheck, time card or pay period for which payment applies, gross pay amount, amounts of and reasons for any withholdings, net pay amount, identity of employee to whom paycheck is written, identify of employee who prepared and/or signed paycheck Usually is documented by a paycheck or a direct deposit notification19Employee Pay: Direct Deposit Notification20Relational Tables Encompassing Cash Disbursement Event21Payroll Cycle EventsWhat about other activities in the payroll cycle such as recruiting, hiring, and training employees? Recruiting (Employment Offer)A “general” instigation eventInitiates labor acquisition in a general sense; specifics are not yet determinedHiring (Employment Agreement)A “general” commitment eventCommits enterprise to labor acquisition and payment in a general sense; specifics are often not yet determinedTraining (Skill Acquisition)An economic increment event in which the human capital resource is increasedEnterprise doesn’t “own” the skills; however, better employees’ skills typically benefit enterprises 22Employee external agent – involved in instigation and commitment events and in economic events Personnel Representative internal – represents the company’s side for the “initial” or “general” instigation and commitment events Supervisor internal – represents the company’s interest in the “ongoing” or “specific” instigation, commitment, and economic events Payroll Clerk internal – often involved in cash disbursementsPayroll Cycle Agents23Resource Query TypesDetailed status information at one or more points in time for each resource instance Detailed status information at one or more points in time for only those resource instances meeting specified criteria Summarized status information at one or more points in time for all resource instances Summarized status information at one or more points in time for only those resource instances meeting specified criteria 24Payroll Cycle Resource QueriesWhat are descriptions for all labor types for an enterprise?Display all fields of Labor Type tableWhich labor types have standard hourly wage rates less than $10?Display labor type description field from Labor Type table; enter <10 as criterion in the StdHourlyWageRate fieldDoes the enterprise own any imprest cash accounts?Display the cash account ID from Cash table; enter LIKE *imprest* in the AccountType fieldWhat is the average standard hourly wage rate for all labor types?Display the AVG aggregation function to the standard hourly wage field in the Labor Type table25Identify labor types with standard hourly wage rates less than $1026Event Query TypesDetailed information about each event instance e.g., what happened, when and where did it happen, etc.Detailed information about each event instance that meets specified criteria e.g. events of a specified type that occurred during a specified time period or that occurred at a specified locationSummarized information for all instances of an event type for a specified time period e.g. total of the event instances during a specified time periodSummarized information for only those instances of an event type for a specified time period that meet specified criteria e.g. average dollar value of the event instances for a specified location during a specified time period27Payroll Cycle Event QueriesWhat is the maximum budget amount for a specific labor requisition? When was a specific labor schedule approved? How many days of labor are included on a specific labor acquisition? How many cash disbursements were made on a specific date? What is the dollar value of wages expense for a specific time period?28Calculate Wages Expense for April, 201029Agent Query TypesDetailed status information at one or more points in time for each employee Detailed status information at one or more points in time for each employee who meets specific criteria Summarized status information at one or more points in time for all employees Summarized status information at one or more points in time for all employees who meet specific criteria30Payroll Cycle Agent QueriesWhat are the names and positions of the employees who have been rated as excellent? What is the average wage of the data entry employees? What are the names and birth dates employees who were born in 1960 or earlier?31Calculate average wage rate of data entry employees32Duality Query TypesCalculation of outstanding wages payable balance at a point in time Identification of the labor acquisition for which a cash disbursement was made Identification of cash advances made to employees Identification and calculation of amounts withheld from gross pay amounts for employee and employer payroll-related taxes33Payroll Cycle Duality QueriesHas a specific labor acquisition been paid for as of a specific date? What total dollar amount was withheld from payroll checks during a specific time period? What is the balance of wages payable as of a specific date?34Total Withholdings Amount for April 201035Stockflow Query TypesWhich resource was affected by an economic eventE.g. which cash account was decreased by a cash disbursementWhat is the total dollar amount of the effect of an economic event on a resource?E.g. by what amount did a cash disbursement decrease a cash accountWhat quantity of a resource was affected by an economic event?E.g. what quantity of each labor type was acquired by a labor acquisition eventHow many different resource types were affected by an economic eventE.g. how many different labor types were acquired by a labor acquisition event36How many different types of labor were acquired on TC49?37Fulfillment Query TypesIdentify unfulfilled commitment eventsE.g. schedules for which work has not yet been performed, requisitions for which schedules have not yet been approvedIdentify filled commitment eventsE.g. schedules for which labor was acquired, requisitions that have been scheduledIdentify economic events for which commitments were not madeE.g. unscheduled labor acquisitionsIdentify results of commitment eventsE.g. which labor acquisitions resulted from a specific labor schedule; were there any discrepancies between the schedule and the actual acquisition?38Have any labor requisitions not yet been scheduled?39Reservation Query TypesWhat type of resource is a commitment agreeing to increase or decrease?E.g. what labor types is a labor schedule agreeing to acquireWhat quantity of a resource is a commitment agreeing to increase or decrease?E.g. how many hours of a labor type is a labor schedule committing to acquireWhat dollar value of resources is a commitment agreeing to increase or decrease?E.g. what is the dollar value of cash reserved by a labor schedule?When is a commitment agreeing to increase or decrease a resource?E.g. on what dates is a labor schedule committing to acquire a specific labor type40How many hours of cashier duties does labor schedule LS7 commit to acquire?41Participation Query TypesWhich agent authorized an event?E.g. which supervisor authorized a specific labor requisitionWith how many events is a specific agent associated?E.g. by how many labor schedules has an employee been scheduled to workE.g. how many labor schedules has a supervisor authorizedTo what extent has a specific agent been involved in an event?E.g. how many hours did an employee work on a labor acquisitionWhich agent executed an event?E.g. which payroll clerk issued a specific cash disbursement42What are the names of the employees who were scheduled on LS7?43What are the names of the employees who were scheduled on LS7?44SummaryWe discussed the human resource process and how it fits in at the value system and value chain levelsWe discussed the extended REA pattern at the business process levelWe examined documents typically used to represent events and discussed related resources and agentsWe examined examples of relational database tables for the payroll cycle and discussed data input into those tablesWe systematically discussed types of queries for the payroll process to support decision-makers in various functional areasWe provided selected examples of queries of various types45Chapter 12End of Chapter
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