2. Human Resource MIS
Concerned with all of the activities related to
employees and potential employees of the
organization
3. The Evolution of the HRIS
First, paper files were located in the Personnel
department.
Then, punched card and magnetic media files
were located in IS.
Government legislation in the 1960s and 70s
eventually called management's attention to the
importance of HR data.
In the late 1970's the concept of an HRIS was
born.
4. HR IS
Planning to meet the personnel needs of the
business
Development of employees to their full
potential
Control of all personnel policies and programs
5. The HRIS Database
Type of data:
1. Employee
82.5% of the firms maintain only employee data
2. Nonemployee
8% of the firms
Maintain external data to the firm
7. Database Location
Operating division -- decentralized
Outside service center -- outsourcer
Central computer is still the most popular
location
HR computer - only 34% of the firms
Some firms keep database in multiple
locations
8. Executives Non HR
10 3 41 12 3 4 5
Managers
HR
Director
Other HR
Managers
Not at all Occasionally Monthly Weekly Daily
Users of the HRIS DatabaseUsers of the HRIS Database
9. Processing
(Calc. Net pay)
An HR Example
Output
(cut paycheck)
Input
(hours worked)
Feedback Loop
(Is paycheck accurate?)
10. Inputs to the Human
Resource MIS
Strategic plan or corporate policies
The TPS:
Payroll data
Order processing data
Personnel data
External sources
11. Human Resource MIS
Subsystems and Outputs
Human resource planning
Personnel selection and recruiting
Training and skills inventory
Scheduling and job placement
Wage and salary administration
12. Typical HRIS Record Keeping
Requirements
Employee information
Wage and salary data
Review dates
Benefits
Education and training
Attendance
Performance data/appraisal results
13. Benefit reports
Salary surveys
Scheduling reportsOperational
databases
Databases
of valid
transactions
for each
TPS
Transaction
processing
systems
Business
transactions
Human
Resource
MIS
Databases of
external data
Databases of
internal data
Manufacturing
DSS
Manufacturing
ES
Human
resource
applications
databases
Training test scores
Job applicant profiles
Needs and planning
reports
17. Work Force Management
Subsystem
Performance appraisal
Training
Position control -- ensuring that headcount does
not exceed budgeted limits.
Relocation
Skills/competency
Succession
Disciplinary
21. Financial MIS
Provides financial information to all financial
managers within an organization.
22. Financial Information Systems
The finance function of a business is
responsible for obtaining money needed by
the business and for planning the use of that
money.
Financial information systems provide the
necessary support for the finance function.
Accounting and financial information systems
often are grouped together.
23. Some common financial information systems are:
Cash management: This system balances the needs of the
business for cash with the expected cash availability.
Capital expenditure analysis: The purpose of this system is to
analyze the effect on the business of large expenditures
such as those associated with building a new factory or
replacing major equipment.
24. Financial forecasting: This system forecasts
financial information, such as revenues and expenses,
for the future.
Portfolio management: This system analyzes
alternative investment strategies for the business’s cash
and keeps track of investments.
Credit analysis: businesses that extend credit to
customers need to determine which customers should
receive credit, which is the purpose of this system.
25. Financial statements
Uses and management
of funds
Financial statistics
for control
Operational
databases
Databases
of valid
transactions
for each
TPS
Transaction
processing
systems
Business
transactions
Business
transactions
Internet or
Extranet
Internet or
Extranet
Financial
MIS
Business
transactions
Databases of
external data
Databases of
internal data
Financial
DSS
Financial
ES
Financial
applications
databases
Customers,
Suppliers
26. Inputs to the Financial
Information System
Strategic plan or corporate policies
Contains major financial objectives and often projects
financial needs.
Transaction processing system (TPS)
Important financial information collected from almost
every TPS - payroll, inventory control, order
processing, accounts payable, accounts receivable,
general ledger.
External sources
Annual reports and financial statements of
competitors and general news items.
27. Financial MIS Subsystems
and Outputs
Financial subsystems
Profit/loss and cost systems
Auditing
Internal auditing
External auditing
Uses and management of funds
28.
29. 29
Basic Features
Control –
Internal controls are established to ensure that
your assets are safeguarded and not being
wasted.
They are also established to ensure that
employees follow company procedures
Compatibility - Use an accounting system
that is appropriate for the size of the
company and the complexity of transactions
30. Basic Features
Flexibility- Can your company respond to
change effectively?
Cost/benefit relationship – The cost of an
accounting system should not outweigh the
benefits
33. Accounting Information
Systems (AIS)
A computer-based
system designed to
transform accounting
data into information.
Can also include
transactions
processing cycles, the
use of information
technology, and the
development of
information systems.
34. Transaction Processing
Cycles
A. Revenue Cycle
B. Expenditure Cycle
C. Production Cycle
D. Finance Cycle
E. Financial Reporting Cycle
The transaction processing
cycles provide a means of
viewing the activities of a
business.
35. A. Revenue Cycle
Events related to the
distribution of goods
and services to other
entities and the
collection of related
payments
36. B. Expenditure Cycle
Events related to the
acquisition of goods
and services from
other entities and the
settlement of related
obligations.
38. D. Finance Cycle
Events related to the
acquisition and
management of
capital funds,
including cash. The
treasurer is
responsible for the
finances of the
business.
39. E. Financial Reporting
Cycle
Not an operating cycle
This cycle obtains
accounting and
operating data from
other cycles and
processes this data so
that financial reports can
be prepared.
A controller is in charge
of the accounting
function.
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Here is a classic HR example: Processes: - Get hourly rate - Multiply hours by rate - If over 40 hours determine overtime pay - Deduct taxes and employee charges (parking, investment, benefits) - Print paycheck Can be manual or automated