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CHAPTER 6
HUMAN RESOURCE
BUSINESS PROCESS
INTRODUCTION
The Human Resource business process is often referred to as the payroll transaction cycle.
The Human Resource process however encompasses more than the disbursement of pay-
ments to employees for the labor services they provide. It also includes personnel func-
tions, such as hiring, training, and firing employees. The instigation event in the Human
Resource process is the labor requisition. The acquisition of labor is the economic incre-
ment event, while the payment for the labor is the economic decrement event (i.e., the cash
disbursement).
To model the Human Resource business process in a database, we need to be able to
create complex calculations. In addition, payroll contains very sensitive information that
should not be readily available to most individuals in an organization. Therefore, it should
be protected by internal controls that are not necessary in other cycles. After completing
this chapter, you should be able to use Microsoft Access to:
• Create default values for fields.
• Imbed internal controls into various fields in the table design.
• Create a customized form to meet the special needs that are found in payroll entry.
• Create a simple macro to facilitate form navigation.
• Create a multistep query.
• Create complex calculations in a query.
• Create a union query.
HUMAN RESOURCE PROCESS OVERVIEW
Basic Concepts and Definitions
We once more look back to Figure 1-3 and see that the payroll cycle interfaces with the
conversion cycle, the financing cycle, and the financial reporting system. By applying this
to our framework of business processes, we can see that labor is acquired by a company
through the Human Resource process. The Human Resource process provides labor to the
Conversion process for the production of finished goods, which in turn delivers those
goods to the Sales/Collection process for sale and subsequent collection of cash. Note that
in service organizations, labor may also be provided to the Revenue process (in which

