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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
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