Professional Documents
Culture Documents
The Case Narrative Below
The Case Narrative Below
10.1-10.3. Make sure you read and understand the activities and the case
thoroughly before you commence work on the problems
AB Hi-Fi is multi-store retail business that sells products such as DVDs, CDs,
mp3 players, game consoles and TVs. AB Hi-Fi has a central warehouse that
is located in Melboume. All products purchased by the business are
delivered to this central warehouse. The narrative of the AB Hi-Fi
expenditure cycle follows
Purchase officers at AB Hi-fi monitor stock levels via the computer. The
computer has predefined reorder points and reorder quantities for each
inventory item. When stock levels for a particular item drop down to this
reorder point a purchase requisition is automatically generated by the
computer and forwarded via email to the purchase officer responsible for
these items. The purchase officer is responsible for reviewing sales trends
for this item, and deciding whether to reorder the goods listed on the
purchase requisition. The purchase officer can cancel the order if they feel
that the goods are not worth reordering, amend the purchase requisition if
they think that the quantity is to high or too low, or accept the requisition
without change. Once the purchase officer has made a decision about the
purchase requisition they log on to the computer and open the purchase
requisition. They make any changes required to the quantities and
products on the purchase requisition, and then mark the requisition as
complete by ticking on a check box.
As part of their trading agreement with AB Hi-Fi, all suppliers are required
are required to provide a delivery docket that lists the items they are
delivering., the number of cartons being delivered and the purchase order
number the delivery relates to. On arrival at the warehouse the delivery
driver hands the purchase officer two copies of the delivery docket. If there
is no purchase order number included on the delivery docket, the
warehouse officer will refuse to take delivery of the items. The warehouse
officer enters the purchase dorder number from the delivery docket into
the computer. The computer extracts the purchase order status from the
purchase order data store. If the purchase order number is invalid, or the
status of the purchase order is ‘closed’, the computer will display an error
message, and the warehouse officer will refuse to take delivery of the items.
If the purchase order number is valid, the computer will display a message
indicating that it is ok to accept a delivery for this purchase order, and
asking if the warehouse officer would like to print a goods received report
for the purchase order. The warehouse officer requests the computer to
print the goods received report. The computer retrieves a list of the items
ordered from the purchase order data store, and the supplier details from
the supplier data store. The computer prints the goods received report on a
printer in the office of the warehouse officer.
The warehouse officer counts the number of cartons, and verifies the count
against the delivery docket. Once the warehouse officer has checked that
the number of cartons delivered matches the number of cartons on the
delivery docket the warehouse officer signs the first copy of the delivery
docket and gives the signed delivery docket to the delivery driver.
The warehouse officer opens the cartons and checks and counts the items
delivered, and writes the quantity of each item on the printed goods
received report. Some orders are quite large, so individual boxes are not
always opened and counted; in this case, the warehouse officer relies on
the external label stuck to the outside of the carton. Once all the items are
counted and checked the warehouse officer dates and signs the goods
received report. The warehouse officer staples the completed goods
received reports to the second copy of the delivery docket then puts the
completed goods received reports in a tray on the desk of the goods
receiving officer.
Each morning the goods receiving officer retrieves the previous day’s
completed goods received reports from the tary on their desk. The goods
receiving officer inputs the purchase order number from the goods
received repory into the computer. The computer retrieves and displays
the purchase order data, without the item quantities. The goods receiving
officer works through line by line and inputs the quantities received for
each item from the goods received report. Once the goods receiving officer
has accounted for all the items on the goods received report they tick a box
on the computer screen to indicate that the goods received report input is
complete. The computer will update the purchase order and inventory data
store withh the goods received information and then display a message
confirming the completion. The goods receiving officer dates and signs the
goods received report, and then sends the completed input received report
to the accounts payable officer. The goods receiving officer processes each
completed goods input goods receiving report from the warehouse officer.
The goods receiving report is filed in an awaiting invoice folder.
As part of their trading agreement with AB Hi-Fi all suppliers are required
to provide the related purchase order number on their invoice. When the
accounts payable officer receives an invoice from a supplier they enter the
purchase order number from the invoice into the computer. The computer
extracts the purchase order status from the purchase order data sore. If the
purchase order number is invalid, or the status of the purchase order is
‘paid’, the computer will display an error message. If the purchase order
number is valid and unpaid the computer will display a message indicating
that it is ok to maked a payment against this purchase order, and asking if
the accounts payable officer would like to print the purchase order. The
accounts payable officer requests the computer to print the purchase. The
computer retrieves details of the items ordered from the purchase order
data store and the supplier detaiks from the supplier data store. The
computer prints the purchase order on a printer in the office of the
accounts payable officer.
The accounts payable officer retrieves the relevant goods receiving report
from the awaiting invoice folder. The accounts payable officer attaches the
goods receiving report to the purchase order report and the invoice, then
checks to identidy if there are any quantiy discrepancies between the three
documents. If any quantity discrepancies are identified, the accounts
payable officer sends the reports to the warehouse supervisor. If
noquantity discrepancies are identified, the accounts payable officer inputs
the purchase order number into the computer and requests a payment
screen. The computer displays a payment screen containing the purchase
order details. The accounts payable officer enters the invoice data (item
quantity and price). The computer extracts the purchase order price from
the purchase order data store and compares the invoice price with the
purchase order price. If there is a price variation of more than 5 per cent,
the computer dispalys a price variation message and routes the payment
data to the accounts payable supervisor for approval. If the invoice price
price is within 5 per cent of the purchase order price, the computer
displays a payment accepted message. The computer calculates the
payment due date based on details held in the supplier data store, records
the invoice in the accounts payable data store, and updates the purchase
order and general ledger data stores. The accounts payable officer files the
goods receiving report, purchase order and invoice documents in an
awaiting payment folder.
At the end of each week the computer extracts details of payments due
from the accounts payable data store and produces a payments file which is
forwarded electronically to AB Hi-Fi’s bank. The bank transfers money
from AB Hi-Fi’s bank account to the relevant suppliers in accorable with the
details in the payments file. After the payments file has been successfully
transferred to the bank, the computer prints a report of payments made on
the central printer, then updates the accounts payable and general ledge
data stores. The accounts payable officer collects the printed report of
payments made and retrieves the appropriate documentation from the
awaiting payment folder. The accounts payable officer matches documents
in the awaiting payment folder with the payments made report, then made
report. Matched sets of documents are attached to the payments made
report, then filed in a paid folder.
Câ u chuyện tình huố ng dướ i đây (AB Hi-Fi) sẽ đượ c sử dụ ng để hoà n thà nh
cá c vấ n đề 10.1-10.3. Đả m bả o rằ ng bạ n đã đọ c và hiểu cá c hoạ t độ ng và
trườ ng hợ p kỹ lưỡ ng trướ c khi bắ t đầ u giả i quyết cá c vấ n đề
Nhâ n viên mua hà ng tạ i AB Hi-fi giá m sá t lượ ng hà ng trong kho thô ng qua
má y tính. Má y tính đã xá c định trướ c cá c điểm sắ p xếp lạ i và sắ p xếp lạ i số
lượ ng cho từ ng mặ t hà ng tồ n kho. Khi mứ c tồ n kho củ a mộ t mặ t hà ng cụ
thể giả m xuố ng đến điểm đặ t hà ng lạ i nà y, yêu cầ u mua hà ng đượ c má y tính
tạ o tự độ ng và chuyển tiếp qua email đến nhâ n viên mua hà ng chịu trá ch
nhiệm về nhữ ng mặ t hà ng nà y. Nhâ n viên mua hà ng có trá ch nhiệm xem xét
xu hướ ng bá n hà ng cho mặ t hà ng nà y và quyết định xem có nên sắ p xếp lạ i
hà ng hó a đượ c liệt kê trong yêu cầ u mua hà ng hay khô ng. Nhâ n viên mua
hà ng có thể hủ y đơn đặ t hà ng nếu họ cả m thấ y hà ng hó a khô ng đá ng để đặ t
lạ i, sử a đổ i yêu cầ u mua hà ng nếu họ cho rằ ng số lượ ng quá cao hoặ c quá
thấ p, hoặ c chấ p nhậ n yêu cầ u mà khô ng thay đổ i. Khi nhâ n viên mua hà ng
đã đưa ra quyết định về yêu cầ u mua, họ đă ng nhậ p và o má y tính và mở yêu
cầ u mua. Họ thự c hiện bấ t kỳ thay đổ i nà o đượ c yêu cầ u đố i vớ i số lượ ng và
sả n phẩ m trong yêu cầ u mua, sau đó đá nh dấ u yêu cầ u là hoà n tấ t bằ ng
cá ch đá nh dấ u và o hộ p kiểm.
Yêu cầ u mua hà ng đã hoà n thà nh sau đó sẽ đượ c gử i qua email cho ngườ i
quả n lý mua hà ng để xem xét. Ngườ i quả n lý mua hà ng đă ng nhậ p và o má y
tính và mở yêu cầ u mua hà ng. Ngườ i quả n lý mua hà ng đượ c cung cấ p mộ t
sự lự a chọ n trong hai hộ p đá nh dấ u cho mỗ i yêu cầ u mua mở . Nếu ngườ i
quả n lý chọ n hộ p ‘từ chố i’, yêu cầ u mua hà ng sẽ bị hủ y bỏ và khô ng có hà nh
độ ng nà o khá c đượ c thự c hiện. Nếu ngườ i quả n lý mua hà ng chọ n hộ p ‘chấ p
nhậ n’, mộ t email sẽ đượ c gử i đến nhâ n viên mua hà ng để thô ng bá o rằ ng
yêu cầ u mua hà ng đã đượ c phê duyệt.
Khi nhâ n viên mua hà ng nhậ n đượ c email yêu cầ u mua hà ng đã đượ c phê
duyệt, họ đă ng nhậ p và o má y tính và yêu cầ u danh sá ch cá c nhà cung cấ p
đượ c phê duyệt cho từ ng mặ t hà ng trong yêu cầ u đã đượ c phê duyệt. Nhâ n
viên mua hà ng gử i bả n sao điện tử củ a yêu cầ u mua hà ng qua email tớ i
từ ng nhà cung cấ p đã đượ c phê duyệt, yêu cầ u bá o giá cho sả n phẩ m và chi
phí giao hà ng cũ ng như ngà y giao hà ng dự kiến. Khi tấ t cả các qoutes đã
đượ c nhậ n, nhâ n viên ngườ i mua sẽ quyết định đặ t hà ng vớ i nhà cung cấ p
nà o. Nhâ n viên mua hà ng đă ng nhậ p và o má y tính và mở yêu cầ u mua hà ng
có liên quan. Họ chọ n tù y chọ n để tạ o đơn đặ t hà ng bằ ng cách đá nh dấ u và o
hộ p kiểm. Má y tính yêu cầ u nhậ p số nhà cung cấ p hợ p lệ và sử dụ ng dữ liệu
nhà cung cấ p và dữ liệu yêu cầ u mua hà ng để tạ o đơn đặ t hà ng. Đơn đặ t
hà ng đượ c gử i qua email đến nhà cung cấ p, nhâ n viên mua hà ng và nhâ n
viên kho chịu trá ch nhiệm về cá c sả n phẩ m nà y.
Nhâ n viên kho kiểm đếm số lượ ng thù ng và kiểm tra số lượ ng trên bả ng
giao hà ng. Sau khi nhâ n viên kho đã kiểm tra số lượ ng thù ng đượ c giao
khớ p vớ i số thù ng trên bả ng giao hà ng, nhâ n viên kho ký và o bả n đầ u tiên
củ a bả ng giao hà ng và đưa bả ng giao hà ng đã ký cho lá i xe giao hà ng.