PROSES PEMESANAN

(Purchasing Process)

Widya Setiafindari
[email protected]
Process Definitions and Functions

The purchasing process is an interacting structure of people,

equipment, activities, and controls that is designed to
accomplish the following:

 Handle the repetitive work routines of the purchasing department and

the receiving department.
 Support the decision needs of those who manage the purchasing and
receiving departments.
 Assist in the preparation of internal and external reports.
An Internal
Perspective
of the
Purchasing
Process
Possible Goal Conflicts
Individual managers’ goals may not be in congruence with
organizational objectives.
 Purchasing may buy large quantities to reduce ordering costs and
increase discounts leading to increased receiving, inspecting, and
carrying costs.
Ambiguity often exists in defining goals and success in meeting
goals.
 A purchasing goal might be to select a vendor who will provide the best
quality at the lowest price by the promised delivery date. Realistically,
one vendor may not satisfy all three conditions.
Possible Goal Conflicts (cont’d)
Prioritization of goals is necessary in choosing the best solution
given the various conflicts and constraints placed on the process.
 Trade-offs are made in prioritizing among the goals that conflict.
 If the market is sensitive to satisfying customer needs, the company may
pay higher prices to ensure that it can obtain the highest quality goods
on a timely basis.
Organization’s Supply Chain (A Value System)
Supply Chain
Supply chain: the connections from the suppliers of merchandise
and raw materials through to an organization’s customers. These
connections include the flow of information, materials, and
services.
Organizations manage links in their supply chains to get the right
goods, in the right amount, at the right time, and at minimal
cost (i.e., efficiency) to create maximum value for their
customers (i.e., effectiveness).
Supply Chain Management
Supply chain management (SCM): the combination of processes
and procedures used to ensure the delivery of goods and services
to customers at the lowest cost while providing the highest value
to the customers.
SCM software helps an organization execute the steps in the
supply chain.
The multiplication of false orders up the supply chain can cause
wild demand and supply fluctuations known as the bullwhip
effect.
Categories of SCM Software
Supply chain planning software
 Accumulates data about orders from retail customers, sales from retail
outlets, and data about manufacturing and delivery capability to assist
in planning for each of the SCM steps.
Supply chain execution software
 Automates the SCM steps.
 Includes ERP software that receives and routes orders, and executes
invoices.
 Many connections in the supply chain are B2B automated interfaces.
Benefits of SCM
Lower costs to the customer.
Higher availability of product.
Higher response to customer requests.
Reduced inventories along the supply chain.
Improved buyer-seller relationships.
Smooth shipping and receiving.
Reduced item cost.
Increased customer orders.
Reduced product defects.
Potential Problems with SCM Initiatives
Data not collected or not shared across functional boundaries.
Information is not shared between supply chain partners.
Inaccurate data negatively affects the entire chain.
Over-reliance on demand forecasting that may be inaccurate.
Competing marketing and sales objectives can lead to unrealistic
forecasts.
Mitigating Problems with SCM Initiatives
Types of Collaboration in the Supply Chain
 CRP: Continuous Replenishment also called:
VMI Vendor Managed Inventory
SMI Supplier Managed Inventory
 Co-managed Inventory (a form of CRP)
 CFAR: Collaborative Forecasting and Replenishment (precursor to CPFR)
 CPFR: Collaborative Planning Forecasting and Replenishment
CPFR Process
Purchasing Process—Context Diagram
Purchasing Process—Level 0 Diagram
Triggering the Purchasing Process
Purchase requisition: internal request to acquire goods and
services.
Requisitions are received from authorized personnel within an
organization are :
 For inventory replenishment.
 Received from automated inventory replenishment systems, such as SCM
processes.
 Routed by workflow for approval by the requisitioning department
supervisor.
Sample Purchase Requisition Screen
Purchasing Process—Diagram 1
Determining Requirements
Need to determine what inventory to order, when to order it,
and how much to order.
Push-based supply chain: goods and services are ordered in
anticipation of demand based on sales and demand forecasts.
Pull-based supply chain: uses data from vendors and customers
to make purchasing decisions on the basis of actual demand.
Inventory Reorder Methods
Reorder point (ROP) analysis: each item is assigned a reorder
point based on its sales rate.
Economic order quantity (EOQ): order quantity based on costs
of ordering and carrying inventory.
ABC analysis: technique for ranking items in a group based on
the output of the items. Can be used to categorize inventory
items according to their importance.
Purchasing Process—Diagram 2
Sample Purchase Order Screen
Purchasing Process—Diagram 3
Purchasing Inputs and Outputs
Purchase order (PO): request for the purchase of goods or
services from a vendor.
Blind copy: certain data on a document (or computer screen) is
blanked out (i.e., blinded), such as quantities ordered on the PO
available to receiving personnel.
Vendor packing slip: accompanies the purchased inventory from
the vendor and identifies the shipment.
Purchasing Inputs and Outputs (cont’d)
Receiving report: a document, such as a PO, annotated with the
quantity received that is used to record merchandise receipts.
Acceptance report: documents services received to formally
acknowledge the satisfactory completion of a service contract.
Purchasing Process Data Stores
Inventory master data: record of each item stocked or regularly
ordered.
Vendor master data: record of each vendor approved for use by
the organization.
Purchase requisition data: data on all purchase requisitions.
Purchase order master data: open POs including status of items
on order.
Purchase receipts data: record of each receipt of goods and
services.
ER Diagram (Partial) for the Purchasing Process
Selected Relational Tables (Partial) for the
Purchasing Process
Selected Relational Tables (Partial) for the
Purchasing Process (cont’d)
Technology and the Purchasing Process
E-procurement: use of information technology to automate
significant portions of the procurement process to reduce the
number of people and amount of time required for the
procurement process. For example, a purchasing organization
can use intelligent agents, Web Services, and B2B exchanges.
Paperless systems: eliminate documents and forms as the
medium for conducting business.
Technology and the Purchasing Process
(cont’d)
B2B marketplaces: which are particular Web sites or portals
that may be used as sources of supply in the procurement
process.
Radio-frequency identification (RFID): a system for sending and
receiving data, using wireless technology, between an RFID tag
and an RFID transceiver. RFID tags are computer chips containing
information about the object to which the tag is attached and an
antenna that sends and receives data.
Purchasing Process–Systems Flowchart
Purchasing Process–Systems Flowchart
(cont’d.)
Fraud and the Purchasing Function
Because the end of the purchase-to-pay process is the payment
of cash, manipulation of purchasing is involved in many frauds.
Typical cases include:
 An employees places orders with a particular vendor in exchange for a
kickback, secret commission, or other form of inducement from the
vendor.
 An employee has a conflict of interest between his responsibilities to his
employer and his financial interest—direct or indirect—in a company
with whom the employer does business.
Control Matrix for the Purchasing Process
Control Matrix for the Purchasing Process
(cont’d)
Validity of PO Inputs
Valid PO inputs (i.e., purchase requisitions): start with a
requisition that is approved by the appropriate cost center
authorities and results in POs that are themselves approved and
issued to an authorized vendor.
 To be added to the vendor master data, a vendor should be investigated
for the quality of its processes and products.
 By adding a vendor to the vendor master data, management has
provided authorization to do business with that vendor.
Validity of Vendor Packing Slip Inputs
Valid vendor packing slip inputs are supported by an approved
PO and an actual receipt of goods.
 Vendor packing slips not supported by an approved PO may result in
overstocking inventory and, if the inventory cannot be used, an
overstatement of the inventory asset.
 Vendor packing slips that do not correspond to an actual receipt of
goods will cause inaccurate inventory records and an overstatement of
inventory and liabilities.
Key Controls for the Purchasing Process
Approve purchase requisition: An authorized individual, or
several individuals, such as cost center or department
management, should approve purchase requisitions.
Use authorized vendor data: Vendors should be vetted to
determine their suitability to provide the organization with
goods and services. The screening process might include vendor
financial viability and performance record.
Key Controls for the Purchasing Process
(cont’d)
Independent vendor master data maintenance: should be a
separation of duties between the personnel who create vendor
records (to authorize purchases and payments) and those that
create and approve POs, record accounts payable, and approve
payments. Without this separation:
 There could be kickbacks or conflict of interest.
 Accounts payable personnel could create a vendor account to create an
invalid/fraudulent invoice.
Key Controls for the Purchasing Process
(cont’d)
Compare vendors for favorable prices, terms, quality, and
product availability: Before executing a purchase, prospective
vendors should be compared to determine that they are the
optimal choice for the purchase.
Approve purchase order: appropriate personnel should approve
POs to ensure that an appropriate supplier has been selected
and that the correct goods and services, for the correct
amounts, are being purchased.
Key Controls for the Purchasing Process
(cont’d)
Confirm purchase order to requesting: department: The
requesting department should be informed when a PO has been
issued in response to a purchase requisition.
Independent authorization to record receipt: Before a receipt
can be accepted and recorded, the receipt data should be
compared with the PO master data to determine that an
approved PO, prepared by someone other than receiving
personnel, is on file.
Key Controls for the Purchasing Process
(cont’d)
Compare input receipt data to PO data: Before a receipt can be
accepted and recorded, the receipt data should be compared
with the PO master data to determine that the correct goods
have been received.
Inspect goods: To ensure that the correct goods are received in
acceptable condition.
Thank you ☺