Chapter 12, The Human Resource Business Process Chapter 12, The Human Resource Business Process

Chapter 12, The Human Resource Business Process Chapter 12, The Human Resource Business Process
True/False Questions 8. To calculate wages payable, one should focus on the Participation relationship between
Cash Disbursement and Employee in the payroll cycle.
1. The human resource business process encompasses activities needed to acquire and to pay
for employee labor. Ans: False
Response: Wages payable calculations focus on the Duality relationship between Labor
Ans: True Acquisition and Cash Disbursement in the payroll cycle.
2. At the value system level, the human resource business process is the point of contact 9. Labor requisition events are often documented with staffing plans.
between the enterprise and its employees, who are considered external business partners.
Ans: True
Ans: True
10. Labor acquisitions are fulfilled by labor requisitions.
3. Although enterprises utilize employees' knowledge and skill, the enterprises usually do
not end up owning employees' knowledge and skill. Ans: False
Response: Labor acquisitions fulfill employee schedules, which fulfill labor requisitions.
Ans: True Labor acquisitions are not fulfilled by anything.
4. In a typical REA enterprise value chain diagram, labor is the resource that flows into the 11. Labor acquisition is the primary economic increment event in the human resource
payroll process. business process.
Ans: False Ans: True

Response: Labor typically flows OUT of the payroll process because labor is the resource
acquired within the payroll process; Cash is the resource that flows into the payroll 12. Labor requisition events typically participate in duality, participation, and stockflow
process and within that process is then used to acquire labor. relationships.
5. In the payroll cycle, a staffing plan schedules specific employees to work on certain future Ans: False
days and times. Response: Labor requisition events typically participate in proposition, fulfillment, and
participation relationships.
Ans: False
Response: A staffing plan specifies a number of hours needed of certain labor types. It 13. In the human resource process for most enterprises, participation relationships between
may suggest employees but does not schedule dates, times, or specific employees. An mutual commitment events and employees are usually many-to-many, because an
employee schedule schedules specific employees to work on certain future days and times. employee can be scheduled to work multiple times and a schedule can include many
employees.
6. In the payroll cycle, an employee schedule is a mutual commitment event that obligates
the employee to work specific hours and obligates the enterprise to pay a certain amount Ans: True
of cash for that work.
14. Most enterprises pay for labor acquisitions after the labor has been acquired.
Ans: True
Ans: True
7. Timecards capture information about labor acquisitions in the payroll cycle.
Ans: True
222 Dunn/Cherrington/Hollander, Enterprise Information Systems: A Pattern Based Approach, 3e Dunn/Cherrington/Hollander, Enterprise Information Systems: A Pattern Based Approach, 3e 223
15. The question of whether an enterprise owns any imprest cash accounts is a payroll cycle Multiple Choice Questions
event query.
21. Which document is often used in the human resource business process (payroll cycle) to
Ans: False represent the labor acquisition event?
Response: The question of whether an enterprise owns any imprest cash accounts is a A) Employee schedule
payroll cycle resource query. B) Time card
C) Employee contract
16. To determine the total dollar amount withheld from payroll checks during a specific time D) Voucher
period, one should focus on the Duality relationship in the human resource process. E) Staffing plan
Ans: True Ans: B
17. To determine the total dollar amount of cash disbursements made from an imprest cash 22. Which of the following is the instigation event in the human resource business process
account during a specific time period, one should focus on a Fulfillment relationship in the (payroll cycle)?
payroll cycle. A) Labor acquisition event; i.e., the purchase of employees' time, effort, skills, and
knowledge
Ans: False B) Sales call event; i.e., the marketing of goods and services to a customer to show the
Response: One should focus on a Stockflow relationship between Cash and Cash goods and services will meet a need of the customer
Disbursement in the payroll cycle to determine the total dollar amount of cash C) Staffing plan; i.e., the identification of need for specified quantities of various types of
disbursements made from an imprest cash account during a specific time period. labor for a defined time period
D) Employee labor schedule; i.e., the agreement that specifies the dates and number of
18. To determine the dollar value of cash committed to by a labor schedule, one should hours an employee is scheduled to work during a defined period
examine a Reservation relationship in the payroll cycle. E) Cash disbursement event; i.e., the payment of employees for work performed
Ans: True Ans: C
19. To determine the number of labor schedules authorized by a specific department 23. Joe has been given the task of creating a query to calculate wages payable for a user
supervisor, one should examine a Participation relationship in the payroll cycle. defined balance sheet date. Joe observes that Cash Disbursement number is posted into the
Labor Acquisition table as a foreign key. Thus he realizes that each acquisition instance
Ans: True that contains a corresponding cash disbursement number has been completely paid for. He
therefore determines the wages payable balance is the sum of the gross pay minus the sum
20. The human resource process is often divided into two functions: personnel and payroll. of the withholdings for the acquisitions that have null values in the cash disbursement
number field. The tables and Joe's initial query design are illustrated below. He also
Ans: True intends to create a second query based on the first query result that will calculate
WagesPayable:Nz(SumofGrossPay)-Nz(SumofWithholdings)
Which of the following is a problem with Joe's queries?
24. What cardinalities are generally most appropriate for the participation relationship
between the Employee Schedule event and Employee agent entities in the human resource
business process (payroll cycle)?
A) (1,N) Employee Schedule - (0,N) Employee
B) (1,N) Employee Schedule - (1,1) Employee
C) (1,1) Employee Schedule - (0,N) Employee
D) (0,1) Employee Schedule - (0,N) Employee
E) (0,N) Employee Schedule - (1,1) Employee
Ans: A
25. The following is a relationship between Employee and Skill implemented in Access
notation. What is the most likely underlying conceptual model for the relationship?
Choice 1 Employee Has Skill

(1,1) (0,N)
Choice 2 Employee Has Skill

(1,N) (0,N)
A) Wages payable will be overstated. Joe should have listed the criteria (date constraint
and cashdisb is null) on separate lines in the query grid instead of on the same line Choice 3 Employee Has Skill
(1,N)
B) Wages payable will be understated for any balance sheet date that falls between the (0,1)
acquisition end date and the cash disbursement date because the first query uses the
purchase date instead of the payment date to determine which disbursement amounts
are applied to the acquisitions Choice 4 Employee E-H Has Skill
H-S
(1,1) (1,N) (1,N)
C) There are no problems; Joe's queries will produce an accurate wages payable amount (0,N)
for any dates the user specifies

D) Wages payable will be understated. Joe should not have subtracted withholdings from
the gross pay in calculating the amount payable to the employees Choice 5 Employee E-H Has Skill
H-S
(1,1) (1,N) (1,N) (0,1)
E) Wages payable will be overstated because the query should not treat null values in the
SumOfGrossPay and SumOfWithholdings columns as if they were zeroes A) Choice 1
B) Choice 2
Ans: B C) Choice 3
D) Choice 4
E) Choice 5
Ans: B
26. All employees at Bishopsons' Corp are assigned to departments as soon as they are hired. 27. On an enterprise REA value chain diagram, what is the most likely resource outflow from
An employee may have a split assignment, for example, working half-time for the the payroll process?
marketing department and half-time for the customer service department. Occasionally A) Cash
Bishopsons' decides to add a new department. Information about new departments must B) Raw Materials
be input into the database before any employees may be assigned to the department. C) Labor
Which of the following entity-relationship models best depicts this scenario? D) Machinery
E) Finished Goods
Choice 1 Ans: C
Department 1 Employee 1
assign1
(0,N) (0,N)
28. Which entities are typically paired in a payroll cycle Fulfillment relationship?
A) Labor Requisition and Labor Schedule
Department 2 assign2 Employee 2 B) Labor Requisition and Labor Type
(0,N) (0,N) C) Labor Schedule and Labor Type
D) Labor Type and Labor Acquisition
E) Labor Acquisition and Cash Disbursement
Choice 2 Department assign Employee
(0,1)
Ans: A
(0,N)
29. Which entities are typically paired in a payroll cycle Proposition relationship?
A) Labor Requisition and Labor Schedule
Department 1
Choice 3 assign1 B) Labor Requisition and Labor Type
Employee (1,1) (0,N) C) Labor Schedule and Labor Type
(1,1)
assign2 (0,N) Department 2 D) Labor Type and Labor Acquisition
E) Labor Acquisition and Cash Disbursement
Ans: B
Choice 4 Employee Department
assign
(1,N) (1,1)
30. If it is materialized, what is the relationship between Labor Schedule and Cash
Disbursement?
A) Duality
B) Fulfillment
Choice 5 Employee assign Department
C) Proposition
(1,N) (0,N)
D) Reservation
A) Choice 1 E) Stockflow
B) Choice 2
C) Choice 3 Ans: B
D) Choice 4
E) Choice 5
Ans: E
31. What is the primary objective of the human resource business process? 35. In the REA enterprise ontology, the act of a payroll clerk issuing payroll checks to
A) To train employees on how to use new software employees to compensate them for hours worked is a
B) To advertise job openings A) Instigation event
C) To provide the human labor and expertise the enterprise needs to function efficiently B) Commitment event
and effectively C) Economic increment event
D) To calculate overtime pay for hourly workers D) Economic decrement event
E) To determine the ideal benefits packages to offer employees E) Economic reversal event
Ans: C Ans: D
32. Which document captures information reflective of the labor requisition event in the 36. What claim accrues if labor is acquired without corresponding cash disbursements?
payroll cycle? A) Accounts payable
A) Timecard B) Accounts receivable
B) Employee schedule C) Duality
C) Direct deposit notification D) Wages payable
D) Voucher E) Prepaid expense
E) Staffing plan
Ans: D
Ans: E
37. In the example that follows, what result will be generated from applying the LaborType
33. In the human resource business process, what underlying activity does the labor Query to the LaborType table?
acquisition event represent?
A) The act of a department supervisor requesting the personnel function to recruit a new
employee to fill a job opening
B) The act of a personnel agent interviewing a job candidate
C) The act of employees rendering services to the enterprise
D) The act of a payroll clerk preparing paychecks based on timecard data
E) The act of withholding payroll taxes and other payroll deductions
Ans: C
34. In the REA enterprise ontology, the scheduling of specific employees to work certain
hours on certain dates and times is a
A) Instigation event
B) Commitment event
C) Economic increment event
D) Economic decrement event
E) Economic reversal event
Ans: B
A) 38. Given the following database tables, how many employees were specifically (by name or
Description StdHourlyWage ID) requested on staffing plan (labor requisition) LR8?
Enter data for sales transactions $9.00
Clean sales showroom and stockroom $6.00
B)
Description StdHourlyWage
Cashier duties $10.00
C)
Description StdHourlyWage
Prepare quarterly sales tax return $15.00
Cashier duties $10.00
D)
Labor Type StdHourlyWage
CT1 $9.00
CT2 $10.00
US3 $6.00
E)
Labor Type StdHourlyWage
CT1 $9.00
US3 $6.00
Ans: A
A) Six
B) Three
C) Two
D) One
E) Zero
Ans: E
39. Given the following tables, what is the maximum budget amount for labor requisition 40. Given the following tables, which employee(s) performed work on April 1-7, 2010 for
LR8? which they had not yet received paychecks by April 15, 2010?
A) $1,160
B) $1,440
C) $1,600
D) $4,200 A) E23
E) $4,500 B) E23, E15, E16, and E17
C) E15, E16, and E17
Ans: E D) E18, E19, and E21
E) E20
Ans: D
Short Answer Questions 45. What document is often used to capture information regarding the labor acquisition event
in the human resource business process?
41. Examine the following value system level model for a wholesale distributor. What part(s)
of this diagram encompass the human resource process? Ans: Timecard
46. What is the difference between a time card and a job time ticket?
Ans: A time card is used to record total hours worked by employees for a time period as
indicated by when they arrive and when they leave; it represents the acquisition of labor.
A job time ticket is used to record time spent by employees on individual jobs, and
represents the using up of acquired labor.
47. Given the following tables, has a paycheck been issued for labor acquisition TC54?
Ans: The cash outflow from the enterprise to the employees and the labor inflow from the
employees to the enterprise.
42. In a typical REA value chain for a manufacturer, what resource is used up in the human
resource process and what event uses up that resource?
Ans: Cash is the resource used up by the Cash Disbursement event.
43. List the resource, internal agent, external agent, and any other events typically associated
with the employee schedule event in the payroll cycle for a manufacturer.
Ans: Labor is the resource the employee schedule event commits to acquire. A supervisor
typically acts as the internal agent; employees serve as the external agents. The employee
schedule event typically fulfills a labor requisition event and is in turn fulfilled by labor
acquisition events.
44. How many employees acting as external business partners does each labor acquisition
instance typically involve? Ans: No
Ans: Each labor acquisition is typically equivalent to a timecard, which is usually for a
single employee.
48. Given the following tables, calculate the dollar amount of wages payable as of April 15, 49. Given the following tables, determine which labor type(s) were scheduled for more hours
2010. than were actually acquired.
Ans: CT2 was scheduled for 84 hours; only 20 hours were actually acquired. For AP1, 60
hours were scheduled and 60 hours were acquired. For CT2, 80 hours were scheduled and
80 hours were acquired. For US3, 52 hours were scheduled and 52 hours were acquired.
Ans: $250.80
Calculate as: Gross Pay – Withholdings – Paycheck Amounts
[($900+$420+$390+$248+$35.40+$35.40+$180) – ($262+$74.30+$61.15+$40) –
($638+$345.70+$328.85+$208.00)] = $2,208.80 - $437.45 - $1,520.55 = $250.80
50. Given the following tables, determine which employee(s) worked less hours than were Essay Questions
scheduled.
51. Create a “generic” REA business process level model (without cardinalities) in either
grammar or diagram format to represent the human resources business process for fast
food restaurant. Your model should encompass the entire human resources process, from
the creation of staffing plans to the issuance of paychecks.
Ans: Diagram should include the following entities and relationships (may vary slightly)
Labor Requisition to Labor Type (proposition)
Labor Requisition to requested Employee (optional) (participation)
Labor Requisition to Supervisor (participation)
Labor Requisition to Labor Schedule (fulfillment)
Labor Schedule to Labor Type (reservation)
Labor Schedule to Supervisor (participation)
Labor Schedule to Employee (participation)
Labor Schedule to Labor Acquisition (fulfillment)
Labor Schedule to Cash (optional) (reservation)
Labor Schedule to Cash Disbursement (optional) (fulfillment)
Labor Acquisition to Labor Type (stockflow)
Labor Acquisition to Supervisor (participation)
Labor Acquisition to Employee (participation)
Labor Acquisition to Cash Disbursement (duality)
Cash Disbursement to Cash (stockflow)
Cash Disbursement to Payroll Clerk (participation)
Cash Disbursement to Employee (participation)
Ans: E20 was scheduled to work 28 hours and did not work at all. E21 was scheduled to
work 40 hours and only worked 20 hours. E22 was scheduled to work 16 hours and did
not work at all.
E15, E16, and E17 were each scheduled to work 40 hours and each actually worked 40
hours. E18 and E19 were each scheduled to work 6 hours and each actually worked 6
hours. E23 was scheduled to work 60 hours and actually worked 60 hours.
52. The Coolest Consultants (TCC) is an enterprise that provides consulting services to
Payroll clerk ID Voucher number
various clients. TCC's services include a wide variety ranging from marketing-oriented
Employee ID Check or direct deposit date
consulting to tax-planning services to computer system recommendations and installation.
Labor type ID Cash account type
TCC's employees need different sets of skills to perform the various services. For Employee schedule ID Employee phone number
example, tax-planning services must be performed by employees who have masters Cash account number Timecard number
degrees in tax. At the beginning of each month, one of TCC's supervisors determines the Check or direct deposit number Staffing plan number
staffing needs for the following month based on upcoming consulting service Supervisor ID Date staff plan approved
engagements. The supervisor records on the staffing plan the number of hours required for Labor type description Payroll clerk fidelity bond rating
each type of labor (e.g. preparing a tax plan, installing a computer system, creating a Bank name Employee address
marketing jingle, or developing a trademark) for the upcoming consulting service Check or direct deposit amount Date employee schedule approved
engagements. The supervisor also notes on the staffing plan whether the client has Employee name Timecard date
requested any specific employees for the service engagements. The supervisor then Standard wage rate for labor type
creates a schedule for the upcoming consulting service engagements by calling the Maximum number of subordinates allowed for a supervisor
employees who have the skills needed for each type of labor and verifying their Total scheduled hours for each labor type on an employee schedule
availability and willingness to participate in the consulting engagements for a specified Standard wage rate for a labor type used on a staffing plan
wage rate. The schedule lists each employee and the date and hours the employee will Means by which an employee became qualified for a labor type
need to work on this engagement. When the consulting engagement occurs, details of the Estimated wage rate for each labor type on an employee schedule
hours worked by each employee are recorded on separate timecards. The supervisor Requested hours on a staffing plan for each type of labor
verifies the accuracy of each timecard and sends the approved timecards to the payroll Total hours worked by each employee on a timecard
department. On last day of each month, a payroll clerk summarizes each employee's Negotiated wage rate for each employee on an employee schedule
Actual wage rate for an employee on a timecard
timecards for consulting engagements in the month. The clerk calculates gross pay,
Total scheduled hours for each employee on an employee schedule
withholdings, and net pay dollar amounts and enters the monthly payment information Amounts withheld from payment for each timecard
into the database. The net pay amounts are transferred to the employees' bank accounts via
direct deposit and a pay stub is given to each employee for recordkeeping purposes. b. Convert your REA business process level model into a set of minimal relational table
structures.
Cash disbursements are tracked via voucher number, since check numbers and direct
deposit numbers for different checking accounts may overlap. Less than half of the
payments TCC issues are for payroll; other checks are written to vendors, stockholders,
lenders, and so on. Payroll clerks process only payroll payments; employees in various
other positions process nonpayroll payments.
To aid in scheduling, TCC must be able to look up the labor types for which an employee
is qualified. Therefore after information about employees is entered into the system,
information connecting them to the labor types they are capable of performing must also
be entered.
Required:
a. Prepare an REA business process level model for TCC in ER diagram or grammar
format including all relevant entities, relationships, attributes, and participation
cardinalities. The following attributes are of interest to TCC and should be included in
your solution. Do not add or subtract any attributes.
Ans: a. Entity: Employee
TCC REA model in diagram format Attributes: EmployeeID
Name
Qualification Address
(0,N) means Phone
has
SP# Identifier: EmployeeID
Staffing (0,N)
date P1 Entity: Employee Schedule
Plan
Attributes: Employee Schedule ID
Date
(0,1) Identifier: Employee Schedule ID
reqhours (1,1)
(1,N) fulfill1 P2 Entity: Labor Acquisition (Timecard)
st wage
propos (1,1) Attributes: Timecard no.
ESID (0,N) Date
(0,N) Employee Total hours
date Supervisor
Schedule (1,1) (0,N) Wage
est wage P3 Identifier: Timecard no.
schedhrs
(1,N) (0,N) (1,N) Entity: Labor Type
reserv fulfill2 tot Attributes: Labor type ID
hrs wage Description
(0,N) (1,1)
Supervisor SuperID
LT-ID
P5 Standard wage rate
Maxsub
Labor Type (0,N) (1,N) Labor (1,1)
(0,N) Identifier: Labor type ID
desc Sf1 Acquisition est wage Entity: Payroll Clerk
std wage
(Timecard) P6
emphours
Attributes: Fidelity bond rating
(1,1) P4
rate TC#
(0,1) Identifier: Clerk ID
(0,N)
TC
Acct# acct type date with- Employee (0,N)
(0,N)
Entity: Staffing Plan
duality
holdings P7 Attributes: Staffing plan ID
(0,N) (1,1) (0,N) (0,1)
(0,N) Date
Cash Sf2 (0,N) Identifier: Staffing plan ID
Cash Dis-
bursement EmplID name address phone Entity: Supervisor
(0,1)
P8 Attributes: Maximum number of subordinates
Identifier: SupervisorID
(0,N) clerkID
voucher date amount Check Payroll Relationship: Duality
# or dd#
Clerk fidelity bond Connected Entities: (0,1) Labor Acquisition (Timecard)
rating
(0,N) Cash Disbursement
Attributes: Withholdings
Relationship: Fulfillment1
Connected Entities: (0,1) Staffing Plan
(1,1) Employee Schedule
TCC REA model in grammar format Relationship: Fulfillment2
Connected Entities: (0,N) Employee Schedule
Entity: Cash (1,1) Labor Acquisition (Timecard)
Attributes: Account no. Relationship: Generalization
Account type Connected Entities: Payroll Clerk
Identifier: Account no. Employee
Entity: Cash Disbursement Connected Entities: Supervisor
Attributes: Voucher no. Employee
Date Relationship: Has
Amount Connected Entities: (0,N) Employee
Check or direct deposit no. (0,N) Labor Type
Identifier: Voucher no. Attributes: Qualification Means
Relationship: Participation1
Connected Entities: (0,N) Staffing Plan b. Suggested Relational Tables for TCC
(0,N) Employee
Cash
Connected Entities: (1,1) Staffing Plan
Account# Type BankID FK
(0,N) Supervisor
Cash Disbursement
Connected Entities: (1,1) Employee Schedule
Voucher# Date Amount Check/DD# Account# FK Clerk ID FK PayeeIDFK
(0,N) Supervisor
Payroll Clerk
Connected Entities: (1,N) Employee Schedule
Clerk ID Fidelity bond rating
(0,N) Employee
Attributes: Estimated wage
Employee hours Employee
EmplID Name Address Phone#
Connected Entities: (1,1) Labor Acquisition
(0,N) Supervisor Labor Acquisition
TimeCard# TimecardDate HrsWorked Wage ES# EmplID FK SuperID FK
Connected Entities: (1,1) Labor Acquisition
(0,N) Employee Labor Type
LT-ID Description Std wage
Connected Entities: (0,1) Cash Disbursement
(0,N) Employee Employee Schedule
ES# Date SuperID FK SP# FK
Connected Entities: (0,1) Cash Disbursement
(0,N) Payroll Clerk Supervisor
SuperID Max#subordinates
Relationship: Proposition
Connected Entities: (1,N) Staffing Plan
(0,N) Labor Type Staffing Plan
Attributes: Required hours SP# Date Super ID FK
Standard wage rate
Relationship: Reservation Proposition: Staffing Plan – Labor Type
Connected Entities: (1,N) Employee Schedule SP# LT-ID Req-hours Std-wage
(0,N) Labor Type
Attributes: Scheduled hours Reservation: Schedule – Labor Type
Estimated wage rate ES# LT-ID Schedhrs Est-wage
Relationship: Stockflow1
Connected Entities: (1,N) Labor Acquisition Stockflow: Labor Acquisition-Labor Type
(0,N) Labor type TC# LT-ID Hrs-worked
Relationship: Stockflow2
Connected Entities: (0,N) Cash P1: Staffing Plan – Employee
(1,1) Cash Disbursement SP# EmplID
P4: Employee Schedule – Employee

ES# EmplID Emphours Est wage
Has: Employee – Labor Type Qualification

EmplD LT-ID QualificationMeans
Duality: Labor Acquisition – Cash Disbursement

TimeCard# Voucher# Withholdings
53. Consider the statement “the human resources or payroll process is a special case of the 54. Quickest Franks (QF) is a fast food restaurant that specializes in frankfurters. QF cooks
acquisition/payment process.” Consider also that the two processes are apparently and prepares cheese franks, chili franks, plain franks, and so forth, to customers who need
different enough to warrant separate coverage in the textbook. Write an essay to a quick meal. QF has several stores in the city of Quincy and hopes someday to expand
compare and contrast the payroll and acquisition/payment cycles and to explain why and become a national franchise. QF employs several types of personnel, including
the payroll cycle is a special case of the acquisition/payment process and yet warrants managers and assistant managers for each store, cooks, counter clerks, cleaning staff,
separate discussion. marketing personnel, a systems technician, and an accountant. The marketing personnel,
systems technician, and accountant work in a back office at the headquarters store and are
Ans: The payroll process is a special case of the acquisition/payment process because on salary. They are required to work 40 hours per week, but they may choose their own
it involves the acquisition of labor and the payment for the acquired labor. Both cycles hours and need not be included on any schedule. If they work less hours they make up the
involve payments of cash as the core economic decrement events. Both cycles involve time; if they work more hours, they don't receive additional compensation.
acquisition of resources as the core economic increment events – in the payroll cycle
the resource is labor; in the acquisition/payment process the resources include The managers and assistant managers are also on salary; however, they must be scheduled
inventory, supplies, operating assets, and general & administrative services. Both for certain hours along with the hourly employees (cooks, counter clerks, and cleaning
cycles include commitment events that are fulfilled by the acquisitions – in the payroll staff) to ensure each store is adequately staffed and managed at all times. On Wednesday
cycle the commitment is a schedule; in the acquisition/payment cycle the commitment of each week, the manager of each store determines the staffing needs for the following
is a purchase order. Both cycles include instigation events that lead to the commitment week (Sunday through Saturday) based on predicted restaurant traffic (which depends on
events – in the payroll cycle the instigation is a labor requisition; in the seasonality, school vacations, holidays, planned sporting and musical events in town, and
acquisition/payment cycle the instigation is a purchase requisition. Thus the so forth). Each manager prepares a staffing plan, including the number of hours required
differences are primarily in the nature of the resources acquired and the labeling of the for each type of position at that store. The staffing plan does not specify employees – only
events used to instigate, commit to, and acquire the resources. Why combine the positions needed. The manager then creates a tentative schedule that lists each
inventory, supplies, operating assets, and general & administrative services into the employee and the dates and hours the employee is expected to work for the week; this
acquisition/payment process, and not include labor in that same process? Because the tentative schedule is posted and employees have until Friday at noon to request changes.
documentation needs and procedures in the acquisitions of inventory, supplies, The schedule is then adjusted and the final version obligating QF and its employees to the
operating assets, and general & administrative services are very similar to each other; scheduled hours is posted on Friday by 6 p.m.
whereas they differ from the documentation needs and procedures in the acquisition of
employee labor. The payroll cycle includes additional information processing Each week each employee is issued a new time card. The time cards are kept in a central
requirements because of the need to withhold payroll taxes and other payroll location at each store. When each employee arrives to work, leaves for and returns from
deductions. breaks, and leaves work for the day, he or she inserts the time card into a device that
inserts the current date and time into the appropriate spot. At the end of each week, the
manager verifies the accuracy of each timecard and sends the approved timecards to the
accountant. The accountant calculates gross pay, withholdings, and net pay dollar amounts
and enters the weekly payment information into the database. Paychecks (each identified
by a unique check number) are issued to employees each Friday for the previous week's
work. Because QF purchases its ingredients from a very small set of vendors and is a
closely held company, very few payments are issued to non-employee recipients; most
payments QF makes are for payroll. The accountant processes all payments, including
payroll and all other checks.
Following is a business process-level REA diagram that is intended to represent the

payroll cycle for QF. Your task is to identify errors in this diagram. The types of errors
you should consider include missing entities, missing relationships, extra entities, and
extra relationships (i.e., entities or relationships that are either nonsense or don't belong to
the represented cycles). List the errors on the following page. Do NOT include
cardinalities or attributes for this problem! If you identify a missing entity you should
word your statement as, “An entity named _______ is missing.” If you identify a missing List the errors you identified from Quickest Franks payroll cycle model below. The
relationship you should word your statement as, “A relationship named _____ is missing number of blanks available does not correspond to the number of actual errors. Use only
and should exist between the _____ and _____ entities.” If you identify an extra entity or as many as you need to use, and add blanks if necessary.
relationship you should word your statement as, “The entity (or relationship) named
_____ should not exist.” If you identify a mis-named entity or relationship, you should ________________________________________________________________
word your statement as, “The entity (or relationship) named _____ should instead be ________________________________________________________________
named _____.” ________________________________________________________________
________________________________________________________________
REA Model for Quickest Franks ________________________________________________________________
________________________________________________________________
partici-
________________________________________________________________
Labor Requisition pation1 ________________________________________________________________
________________________________________________________________
Reserv
________________________________________________________________
ation1
partici-
________________________________________________________________
fulfill-
ment1
pation2 ________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
Labor Schedule Manager ________________________________________________________________
partici-
pation3 ________________________________________________________________
Propos
Labor Type ition1 ________________________________________________________________
________________________________________________________________
partici- ________________________________________________________________
duality pation4
Ans:
The entity named Paycheck should be named Labor Acquisition.
Paycheck The relationship named reversal should be named Duality.
partici-
pation5 Accountant The relationship named duality should be named Fulfillment2.
The relationship named Reservation1 should be named Proposition1.
The relationship named Proposition1 should be named Reservation1.
reversal The relationship named Participation1 should not exist.
The relationship named Participation5 should not exist; instead a relationship named
partici-
pation6
Participation5 should exist between the Labor Acquisition and Manager entities.
A relationship named Participation8 is missing and should exist between the Labor
Cash Resource Cash Disbursement Acquisition and Employee entities.
stock-
flow1 partici-
Employee A relationship named Stockflow2 is missing and should exist between the Labor
pation7
Acquisition and Labor Type entities.

Chapter 12, The Human Resource Business Process Chapter 12, The Human Resource Business Process

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Chapter 12, The Human Resource Business Process Chapter 12, The Human Resource Business Process

Uploaded by

Copyright:

Available Formats

Chapter 12, The Human Resource Business Process Chapter 12, The Human Resource Business Process

Ans: False Ans: True

Ans: True Ans: B

Ans: True Ans: C

Choice 1 Employee Has Skill

Choice 2 Employee Has Skill

for any dates the user specifies

Ans: Cash is the resource used up by the Cash Disbursement event.

P4: Employee Schedule – Employee

Has: Employee – Labor Type Qualification

Duality: Labor Acquisition – Cash Disbursement

Following is a business process-level REA diagram that is intended to represent the

You might also like