tailieunhanh - Lecture Accounting information systems (9th edition): Chapter 14 - Marshall B. Romney, Paul John Steinbart

Chapter 14 - The human resources management and payroll cycle. This chapter describe the major business activities and related data processing operations performed in the human resources management (HRM)/payroll cycle; identify the major threats in the HRM/payroll cycle, and evaluate the adequacy of various internal control procedures for dealing with them;. | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart The Human Resources Management and Payroll Cycle Chapter 14 Learning Objectives Describe the major business activities and related data processing operations performed in the human resources management (HRM)/payroll cycle. Identify the major threats in the HRM/payroll cycle, and evaluate the adequacy of various internal control procedures for dealing with them. 14- Learning Objectives Explain the key decisions that need to be made in the HRM/payroll cycle, and identify the information required to make those decisions. Read and understand a data model (REA diagram) of the HRM/payroll cycle. Create a data model (REA diagram) of the HRM/payroll cycle. 14- Introduction Peter Wu is the new vice president for human resources at Alpha Omega Electronics (AOE). Peter was told to correct two weaknesses in AOE’s human resources management (HRM)/ payroll system: Lack of adequate service Inability to track | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart The Human Resources Management and Payroll Cycle Chapter 14 Learning Objectives Describe the major business activities and related data processing operations performed in the human resources management (HRM)/payroll cycle. Identify the major threats in the HRM/payroll cycle, and evaluate the adequacy of various internal control procedures for dealing with them. 14- Learning Objectives Explain the key decisions that need to be made in the HRM/payroll cycle, and identify the information required to make those decisions. Read and understand a data model (REA diagram) of the HRM/payroll cycle. Create a data model (REA diagram) of the HRM/payroll cycle. 14- Introduction Peter Wu is the new vice president for human resources at Alpha Omega Electronics (AOE). Peter was told to correct two weaknesses in AOE’s human resources management (HRM)/ payroll system: Lack of adequate service Inability to track employees’ skill development AOE has separate HRM and payroll systems. 14- Introduction Peter decided to begin by examining how to improve the payroll processing system. Elizabeth Venko, the controller, and Ann Brandt, vice president of information systems, indicated that it was possible to redesign both activities so that the payroll and HRM systems were integrated 14- Introduction The HRM/payroll cycle is a recurring set of business activities and related data processing operations associated with effectively managing the employee work force. This chapter focuses primarily on the payroll system. 14- Introduction Some of the more important activities include the following tasks: Recruitment and hiring Training Job assignment Compensation (payroll) Performance evaluation Discharge of employees, due to voluntary or involuntary termination 14- Introduction The three basic functions the AIS provides in the HRM/payroll cycle are: Processing transactional data about .

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