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 proses-proses 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

PurchaseToPay Event Trigger

Link to Business Reporting Process

Buyer sends purchase order

Payment Sent

Payable created

Goods received and verified

General Ledger updated

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 :

1. Menangani pekerjaan rutin dari purchasing department, receiving department, account payable department, payroll department dan cashier.

2. Mendukung proses pengambilan keputusan bagi orang-orang yang berada dalam departemen yang disebutkan diatas.

3. Membantu dalam menyiapkan laporan internal dan eksternal (financial statements).

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.

Definisi & Fungsi Proses (2)

Penataan Organisasi (1)

Vertical PerspectiveThe 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

ControllerTreasurer

Cashier Supervisor payroll department

Supervisor accounts payable department

BuyersSupervisor receiving department

Purchasing Manager

Warehouse Manager

VP Logistics

Horizontal information flows (see Horizontal Perspektive)

Horizontal PerspectiveFlow No. Description1. 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 vendor4. 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 (2a)

Flow No. Description8. Receiving notification sent to accounts payable

dept.9. Receiving notification sent to purchasing dept.10. Invoice received from vendor11. Approved voucher sent to cashier12. Accounts payable notification and inventory

cost information sent to general ledger13. Check sent to vendor by cashier14. Paid voucher returned to account payable dept15. Notification of the cash disbursement sent

from the carrier to the general ledger

Penataan Organisasi (2b)

VP Finance

VP Logistics

Treasurer Controller

CashierAcc.payable dept. Buyers

Receiving dept

Warehouse manger

Purchasing manager

Entities in the releveant environment of PtoP Process

Inventory control dept.

Various other dept.

Vendors

Various other dept & inventory control dept.

Vendors

Vendors

GL

Vendors

GL

1

23

4

6

5

7

8

9

10

11

1213

14

15

Deskripsi Logis Proses PembelianPtoP – Level 0 Diagram

1.0Order

Goods &Services

3.0 Establishpayable

4.0Make

Payment

2.0ReceiveGoods & Services

Inventory process

Vendor

Vendor

G L

G L

Various Dept

Carrier

Warehouse

Inventory master data

Inventory master data

Inventory purchase requisition

PO inventory notification

Purchase order

Vendor acknowledgement

Vendor master data

PO master data

PO receiving notification

PO acc.payable notification

PO dept. notification

Purchase req.supplies &services

receiving report data

Vendor packing slip

Stock notice

Vendor master data

Acc.payable master data

Receiving reportGL inventory

received update

GL payable update

Inventory master data

Vendor invoice

Vendor payment

GL cash disbursements update

Cash disbursements event data

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.

Trend Teknologi dan Pengembangan

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 :

1. Jelaskan definisi proses purchase to pay dengan kalimat anda sendiri.

2. Bagaimana relasi antara proses PtoP dengan lingkungan organisasinya ? Jelaskan.

3. Apa fungsi utama dari proses PtoP ? Berikan contoh.

4. Bagaimana tanggung jawab dari masing -masing posisi berikut : account payable supervisor, receiving supervisor, purchasing manager dan buyer ?