tailieunhanh - Managing Cash FlowAn Operational Focus phần 7

Thống kê doanh số bán hàng khách hàng tên Paul Brothers Công ty Apex Industries Kontrol Sản xuất Sandstone, Inc Textite Industries Ace, Inc tổng phụ Khách hàng Tổng số tiền lương Khách hàng đơn vị biên chế có trách nhiệm để xử lý biên chế hai tuần một lần cho những việc sau: • • • • | Analysis of Accounting Operations 209 Sales Statistics Customer name Number Percent Amount Percent Paul Brothers Company 5 460 2 412 500 Apex Industries 4 890 2 325 000 Kontrol Manufacturing 4 410 1 562 500 Sandstone Inc. 3 930 1 075 000 Textite Industries 2 880 962 500 Ace Inc. 2 _ __1_ _3_0_0_ 0__00_ _ Subtotals 24 090 9 638 303 Other Customers __5_ _9_10_ _ __2_ _8_6_1_ 6__97_ _ Total All Customers __3__0__ __0__0_0_ __ 12 __5__0__0__ 0 0_0_ __ Payroll The payroll unit is responsible for processing biweekly payrolls for the following Manufacturing operations 102 employees on an hourly basis Manufacturing supervision 26 employees on salary basis Office operations 72 employees on salary basis Sales personnel 12 employees on salary plus commission basis paid at time of sale regardless of when customer pays Management payroll 8 employees on salary plus quarterly bonus The payroll manager Tom Daley is responsible for making sure that all payrolls are accurately processed. He reviews and approves all payroll changes and payroll registers prior to payroll check processing. He is also responsible for the maintenance and processing of the management payroll. The payroll supervisor Ed Grant is responsible for ensuring that all daily operations are performed correctly due to the sensitivity of payroll. The four payroll processors are responsible for the following functions Maintenance of computerized payroll and personnel records including all additions changes and deletions Ed Grant reviews and approves all daily changes. Maintenance of offline controls by type of payroll to ensure the integrity of each computerized payroll file Review and reconciliation of manufacturing operations personnel labor distribution charges to manufacturing orders and nonchargeable time This is done on a daily basis to ensure that these costs are recorded .