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Chapter 3
Operating Processes: Planning and Control
McGrawHill/Irwin Copyright © 2011 by The McGrawHill Companies, Inc. All rights reserved.
What are the Goals of the Revenue Process?
• Provide customers with products/services they want at a price they are willing to pay
• Receive payment from customers in a timely manner
• Provide customer support before and after the sale to ensure future sales
3-2
What are the 5 Primary Activities in the Revenue Process?
• Determine marketing and distribution channels
• Receive and accept orders • Deliver goods/services
FOB shipping versus FOB destination • Receive payment from customers
Sales discounts
• Provide customer support
Sales returns and allowances
3-3
What are the Goals of the Expenditure Process?
• Receive the highest quality goods/services at the lowest cost when needed
• Pay for goods/services in a timely manner
• Develop good relationships with suppliers of goods/services
3-4
What are the 4 Primary Activities in the Expenditure Process?
• Determine the need for goods/services
• Select suppliers and order goods/services
• Receive the goods
Purchase returns and allowances • Pay for goods/services
Purchase discounts
3-5
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