Requires information about the operating events that

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requires information about the operating events that must be performed, the skills required to perform them, and the skills, abilities, and training of each employee. Information about the operating events is spread throughout the business processes, since employees perform activities in every business process. Information about skills, abilities, and employee training is typically maintained within the human resource process. Payroll needs information to be able to process employee paychecks and to maintain records required by taxing authorities. Examples of information needed are hours worked by employees, regular and overtime wage rates, withholdings, and so on. Accounting needs information for financial reporting, including details of the labor acquisitions and cash disbursements that applied to those labor acquisitions. Examples of financial statement line items for which human resource process information is needed are wages expense and wages payable. Some enterprises track direct labor costs as part of a financial statement line called cost of goods 160 Solutions Manual to accompany Dunn, Enterprise Information Systems: A Pattern Based Approach, 3e
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The Human Resource Business Process manufactured. Although the labor cost in cost of goods manufactured is typically captured as the using up of labor in the conversion process, as compared to the acquisition of labor in the human resources process, wages expense must be adjusted for this amount to avoid double-counting expenses. Personnel needs information to evaluate employee performance and to make hiring and firing decisions. Examples of information needed include open job position descriptions and skill requirements for those positions, training completed and skills possessed by employees, and employee performance data. Solutions Manual to accompany Dunn, Enterprise Information Systems: A Pattern Based Approach, 3e 161
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Chapter 12 Discussion Questions D1. How do you compute the dollar amount of wages payable for financial statement purposes using a database designed with the REA ontology? Create a query to sum gross pay amounts for labor acquisitions through the balance sheet date using the labor acquisition entity table. Create another query to sum paycheck and withholdings amounts through the balance sheet date using the duality relationship and cash disbursement tables. Create a query that subtracts the total paycheck and withholdings amounts from the gross pay amounts to get wages payable. D2. How does training provided to employees affect the resources in the human resource process? Employee skills and knowledge are the true resources in the human resource process. Training increases these skills and knowledge thereby making the resources more valuable. However, mechanisms are typically inadequate to measure the value of employee skills and knowledge either before or after training, so typically training is typically recorded as an expenditure in the acquisition/payment process. Also difficult to capture in the system is the fact
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  • Spring '10
  • Baker
  • enterprise information systems, Supervisor Cash Supervisor Cash Payroll clerk External agents Employee Employee Employee Employee

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