PURCHASE TO PAY PROCESS ( P to P )

Materi :

Pendahuluan Definisi & Fungsi Proses Penataan Organisasi Deskripsi Logis Proses Pembelian Trend Teknologi dan Pengembangan Deskripsi Fisik Proses Pembelian

Pendahuluan :

Sebelumnya kita review kembali bagaimana proses PtoP mengkombinasikan prosesproses lainnya yang ada dalam perusahaan seperti proses M/S dan RC. Proses PtoP berinteraksi dengan inventory (Order-to-Cash Process) dalam bentuk order, bukti penyerahan order (receipt goods), dan data inventory yang sudah diupdate. Proses PtoP juga berinteraksi dengan General Ledger.

PURCHASE TO PAY PROCESS

Link to OrderToCash Process or Integrated Process Link to Business Reporting Process General Ledger updated

Purchase ToPay Event Trigger

Buyer sends purchase order

Goods received and verified

Payable created

Payment Sent

BUSINESS INFORMATION UPDATED FOR MANAGEMENT DECISSION MAKING

Definisi & Fungsi Proses (1)

Proses PtoP adalah sebuah interaksi struktur manusia, equipment, metode dan pengendalian yang didisain untuk melengkapi dan mengikuti fungsi utama bisnis : Menangani pekerjaan rutin dari purchasing department, receiving department, account payable department, payroll department dan cashier. Mendukung proses pengambilan keputusan bagi orang-orang yang berada dalam departemen yang disebutkan diatas. Membantu dalam menyiapkan laporan internal dan eksternal (financial statements).

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Definisi & Fungsi Proses (2)

Pekerjaan rutin tsb seperti : mengumpulkan dan mencatat relasi data opersional dari hari ke hari yang bisa memberi efek bagi departemen. Catatan tsb mungkin bisa digunakan sebagai dokumen sumber dan untuk membuat laporan internal dan eksternal. Proses PtoP menyiapkan beberapa laporan dari berbagai level manajemen misal manager purchasing department menggunakan laporan pembelian atas order customer yang masih belum terpenuhi ordernya.

Penataan Organisasi (1)

Vertical Perspective The Account payable dept. is responsible for processing invoices received from vendors, preparing payment vouchers for disbursement of cash for goods or services received, and recording purchase and disbursement event. Resposibility for all cash disbursements lies with account payable, except payroll, which is handled separately by payroll department. The Receiving department is resposible for receiving incoming goods, signing the bill of lading presented by the carrier or the supplier in connection with the shipment, reporting the receipt of goods and making prompt transfer of goods to the approriate warehouse or department.

The chief purchasing executive assumes various titles in different companies, such as manager of purchasing, director of purchasing, or purchasing agents. The purchasing manager usually prform major buying activities as well as the required administrative duties of running a department. In many organizations, professional buyers do the actual buying.

VP Finance

VP Logistics

Treasurer

Controller

Warehouse Manager

Purchasing Manager

Cashier

Supervisor payroll department

Supervisor accounts payable department

Supervisor receiving department

Buyers

Horizontal information flows (see Horizontal Perspektive)

Penataan Organisasi (2a)

Horizontal Perspective Flow No. Description 1. Purchase requisition sent from inventory control dept.to purchasing dept. 2. Purchase requisition from various other dept. sent to purchasing dept. 3. Purchase order sent to vendor 4. Purchase order notification sent to various other dept. or to inventory control dept. 5. Purchase order notification sent to receiving dept. 6. Purchase order notification sent to accounts payable dept. 7. Goods and services received from vendors

Penataan Organisasi (2b)

Flow No. Description 8. Receiving notification sent to accounts payable dept. 9. Receiving notification sent to purchasing dept. 10. Invoice received from vendor 11. Approved voucher sent to cashier 12. Accounts payable notification and inventory cost information sent to general ledger 13. Check sent to vendor by cashier 14. Paid voucher returned to account payable dept 15. Notification of the cash disbursement sent from the carrier to the general ledger

VP Finance

VP Logistics
Warehouse Purchasing manger manager Receiving dept Buyers

Treasurer Controller
Acc.payable dept.

Cashier

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Entities in the releveant environment of PtoP Process

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3

Inventory control dept. Various other dept. Vendors Various other dept & inventory control dept. Vendors Vendors GL Vendors GL

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10 12

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PtoP Level 0 Diagram

Inventory purchase requisition PO inventory notification PO dept. notification

Deskripsi Logis Proses Pembelian

Inventory master data 1.0 Order Goods & Services Purchase Vendor master order data Vendor acknowledgement PO master data receiving report data Vendor

Inventory process

Purchase req.supplies &services Various Dept

GL inventory received update GL GL payable update

PO receiving notification PO acc.payable notification Receiving report

3.0 Establish payable

2.0 Receive Inventory Goods & master data Services Vendor packing Carrier slip
Stock notice Warehouse Vendor master data GL cash GL disbursements update Cash disbursements event data

Inventory master data Vendor invoice Vendor

Acc.payable master data

Vendor payment

4.0 Make Payment

Trend Teknologi dan Pengembangan

Saat ini teknologi digunakan dalam dunia bisnis dengan tujuan mempermudah proses dan memenuhi strategi beserta sasarannya. Perkembangan yang terjadi adalah penggunaan system Electronic Document Interchange (EDI). EDI dapat membuktikan proses bisnis pertukaran barang / jasa yang terjadi diantara 2 organisasi secara cepat dan dapat menghemat biaya.

Deskripsi Fisik Proses Pembelian

Dengan sistem EDI, kita dapat menggantikan sistem dokumen menjadi paperless system. Contoh nyata pada saat akan membuat / print laporan yang dibutuhkan kita dapat menampilkannya langsung di layar monitor Dengan meningkatnya penggunaan EDI, Electronic Fund Transfer (EFT), digital image processing, electronic mail, workflow software, enterprise system dan teknologi lainnya membuat pekerjaan organisasi secara dokumen fisik dapat tergantikan menjadi paperless system. Contoh : - Pembayaran gaji karyawan melalui transer bank pada tanggal 3 setiap bulannya. - Pengevaluasian hasil kerja tim marketing & sales yang berada diluar kota oleh kantor pusat. - Proses pengecekan stok barang pada gudang diseluruh cabang di Indonesia.

REVIEW QUESTION :
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Jelaskan definisi proses purchase to pay dengan kalimat anda sendiri. Bagaimana relasi antara proses PtoP dengan lingkungan organisasinya ? Jelaskan. Apa fungsi utama dari proses PtoP ? Berikan contoh. Bagaimana tanggung jawab dari masing masing posisi berikut : account payable supervisor, receiving supervisor, purchasing manager dan buyer ?