Case Study: Carrefour Hypermarket



Nowadays the development in the globe has been transformed to an electronic knowledge period of time where technology has dominated most of the parts in individual's life. The vast development of technology has taken the world into another era where the distance been shorten and times are consumed. Businesses have come to the idea that they cannot survive without manipulating bless of technology. Hence, almost every firm needs technology and systems in order to achieve their business plans and goals. Along with having technology, technicians brought up ideas in creating systems and programs to make life much easier and attract businesses to get benefit from techs. Information system is one of the crucial term that almost all the industries are dealing with it nowadays. As decision makers need valuable data processing, information is the right word in making the collection of data out of it. What comes after the information here is system. The meaning of system is object where combines some other objects that shapes a framework for running program. As for accounting information system, it's been for years that AIS considered as source of information in almost every organization. According to Chenhall, regarding AIS 'argued that the mission of the AIS has risen from the simple provision of formal and financial information to encompass a broader range of information' (Daoud, H. & Triki, M. 2013). The information that is used in any department needs to be collected, arranged and processed for the outcome that the department is planning for. Defining information according to Madden (2000) is 'stored knowledge. Traditionally the storage medium has been books but increasingly electronic media becoming important' Information also can be collected data in a storage for a certain purpose that any individual can it. As for data can be facts that requires deriving information. 'Data are facts, which may or may not be processed (edited, summarized, or refined) and have no direct effect on a user's actions' (Hall, J. 2013. P10).
For any organization these data are valuable and are a bunch of information to be collected and processed for gaining their certain purpose. In the last decades, every business concentrated on using technology in their departments to make their work easier to finish. Hence, for the matter of data capturing, firms have manipulated information systems in arranging and processing their data and transforming it into outcomes. Electronically, when data is stored in files, it can be used as an input for a certain information deriving. Referencing 'CINCPACFLTINST' journal in 1996 defining data collection as term that helps individuals to assess the procedure accurately. For doing so, there are key quality characteristics to identify and measuring them the data (CINCPACFLTINST. 1996). Capturing data means planning for obtaining useful and wanted information, however, collecting data does not ensure giving out relevant and specific information. Sometimes, the failure of collecting data might occur in the procedure. The purpose of data collection is to make an easier path for decision making within any organization. 'Data collection enables a team to formulate and test working assumptions about a process and develop information that will lead to the improvement of the key quality characteristics of the product or service' (CINCPACFLTINST. 1996). To elaborate more about collection of data, researchers have defined data collection as the first operational stage in the information system. (Hall, J. 2013). In many views, this is a very important stage in the system which clarifies whether the objective is to confirm that 'event data entering system' are reliable, valid and free from any errors (Hall, J. 2013). Researchers claim the importance of data collection process when transaction errors pass through data collection undetected, the system might procedure the errors and create unreliable output. Hence, this mislead of the procedure leads to incorrect actions and poor decision making by users (Hall, J. 2013. P, 10). The design of data collection combined in two rules which are relevance and efficiency relevancy because the format of the system captures only relevant data. According to Hall (2013) has stated that a fundamental task of the system designer is to regulate the fact of what is relevant and what is not. There are certain times that leads to failure of the capturing or sometimes it might confuse the user. The repetition of data might cause data redundancy and inconsistency. Data redundancy 'overloads facilities and reduces the overall efficiency of the system. Inconsistency among redundant data elements can result in inappropriate actions and bad decisions' (Hall, J. 2013). As information system has limited procedures in collecting, processing and saving data, the capacity does not accept abnormal collections.
As data collected, the next stage of the process is to input data into the system for the purpose of retrieving the main information. The input stage calculates for gaining the data needed by the program into the computer. The input devices like keyboard and mouse are helps for entering data into the system. Data usually require processing after being collected and input to produce information. Once it's collected the processing stage goes from simple to complex. For instance, a mathematical algorithms that includes linear program models, which is used to for production scheduling application, statistical techniques for sale forecasting and the usage of summarizing and posting for accounting application (Hall, J. 2013). Generally speaking about the term of data processing, as Kumar has mentioned in his article 'the term data processing can apply to any process that converts data from one format to another, although data conversion would be the more logical and correct term. From this perspective, data processing becomes the process of converting information into data and also the converting of data back into information' (Kumar, S.nd).Any computer system that converts data into information is called processing data (Kumar, S. nd). To get the most useful data, it should be well-presented and be informative while it's often referred to information system in order to emphasize their practicality. 'Both terms are roughly synonymous, performing similar conversions; data-processing systems typically manipulate raw data into information, and likewise information systems typically take raw data as input to produce information as output' (Kumar, S. nd). The output, which is the final stages after processing the required data into system. The stage of output computes with giving out processed data as information in a form that is useful to the user. Sometimes errors occur during the processing and that shows a mistake happened in the system which has impact on the outcome also. The most commonly used output devices are the screen, which is also called a monitor or VDU and the printer. (Kumar, S. nd).

Case Study: Carrefour Hypermarket
Carrefour is a French international hypermarket chain around the world that has 11,000 stores in many different areas around more than 30 countries. Carrefour established in Erbil in late 2012 and continuing until now. The key success in Carrefour is low price of products and high performance of customer satisfaction. Alike any other hypermarkets, Carrefour has its own strategy in selling and distributing products. There are many different departments within the offices of the hypermarket that each of them in charges for their own collection of information and process it all around the offices for getting the selected work done. Carrefour has different systems for each departments in the matter of data collecting as every offices needs a system for finalizing the works.
The use of information system in Carrefour varies among the groups and the usage of the systems is for the main duties and benefits. Transaction Process System, Management Information System, Decision Support System and Enterprise Information System are main systems that is used in the hypermarket. Clearly data are characteristics or any elementary description and transactions of the organization. For an organization like Carrefour hypermarket, deals with numbering items and employees certain types of descriptions of the products that each of them has its own code in the systems. All the types of the data have to be collected, recorded and stored after they pass certain processes. Within the offices, Carrefour deals with advanced data as it's for the best and easier gaining information, while data is something valuable the users deal with it in an organized way and in a modern way.
Taking example one of the department in Carrefour and elaborating the ways they use systems and data capturing, can show the manipulation of information system by Carrefour employees. Business Cycle department, is one of the main department within Carrefour that holds half of the responsibilities of the market. It contains the database team who are particularly assigned for entering data mainly and processes it then using the output for the main aim.

Data Input
There are three basic steps in processing input for capturing data and entering them into the system. Usually the collection of the activities will be applied for all three stages; 'Each activity of interest, the resources affected by each activity, and the people who participate in each activity' (Romney, M. & Steinbart, Paul. 2012). For any organization, the three basic steps for entering data electronically is crucial because any computer based data system entered to computer and stored effectively and effectively, will generate meaningful and relevant information as required.
Any product that enters the organization for selling or any other intention, must be entered into the system which is called (GICA) which is directly connected to the main system in Dubai. The reason why any data about products entering the system is to know about when it comes and when it goes and how it went out of the organization. For example, when a cashier purchase a certain product from other suppliers, they will enter it into the system, on the other hand, the cashier also records the item description and numbers when the product goes out of the market. Analyzing and recording the information will be stored for the specific purpose.
After data collected from other departments who receive goods and products, the Business Cycle department receive an excel shit containing the information about the products. The informations include item description, item number in the market, barcodes of the item covers and the price of each of them. As products distributed to the related departments, all the different departments sends out excel sheets to the main department, Business Cycle, in order to enter the data and process it after sending it to the system. The reason why data must be entered into the system is appearing in the outcome when the market sells out the products. The result appears within the cashier in the market while the barcode reader doing the work and identifying the barcode number in the system. As the database user enters the items one by one into the excel sheet as it shows in the figure below, the collection of items that are belong it one sector will be collected and ready to process:


Data Processing
For organizations data are one of the most important resources to deal with. To generate data accurately, companies have to be able in easing the access to the system, for that users need to be understanding in the process of how data are organized and stored in AIS and how to be accessed (Romney, M. & Steinbart, P., 2012). Accuracy during the process will lead to a successful result. In Carrefour, users deal with the system precisely in order not to face any cancelation of the process or any misleading term. For checking out for the errors and any mistaken numbers, the user will repeatedly upload the excel sheet into the system which she/he already has an account. The user is also aware of the coding numbers and the model using codes within the system. Employees use many types of coding while working during the processing data. For Business Cycle department, the user uses group codes which are ' two or more subgroups of digits used to code items, are often used in conjunction with block codes (Romney, M. & Steinbart, P. 2012). Following the routine procedure in processing data users will access by entering the username and password, they can enter to the account and connect with the main system in Dubai in order they will be aware of what kind of items are entering the system. Usually, uploading speed depends on the mount of the file's size and how much it contains. As in KRG, the net speed is not in its high quality, that is why the database users face troubles during the process and sometime it leads to cancelation of the uploading which takes times. When items entered the system one by one, new data will be created in the system and monitor them after reading each items. The system gives out positive messages letting the users know the item is been recorded. On the other hand, if the system doesn't give out 'OK' messages, that means there is something wrong with the item description or number or sometimes the updating will occur which means there is the same existing information available in the system. While the coding system does not accept any repeated numeric codes, the user has to review the whole information. In this case, the user has to review the barcodes and check for the name to match the code within the system. The procedure of storing and recording data is done automatically through the system. Saving the data into selected files and will be retrieved as the user sends out a message during the scanning.

Data Output
When the data is recorded in the system, the main user of the system will store it in a file of products that are in the market for selling in the system. Hence, anything is scanned with the barcode reader, directly retrieves the information from the system and puts it on paper as an output of the procedure. The output stage varies from organizations to another whether it's soft copy or hard copy. Documents are recording data transactions of the organization and will be reported to certain persons as it's required 'Reports are used by employees to control operational activities and by managers to make decisions and formulate business strategies' (Romney, M & Steinbart, P. 2012). For an organization like Carrefour, the report of the output will be soft copy and hard copy. The procedure of scanning barcodes alerts the system that an information about a product will be retrieved. After all the items is been scanned for a buyer, the cashier enters them into the system for the purpose of storing. The system will not be closed until the payment is been set by the cashier and the bill submitted to the buyer containing all the required information for items which is the hard copy of the report. While the items scanned by the barcode reader, they will be stored in the system with the mount of payments and the code number of the buyer will be a soft copy report and will be send to the manager. Hence, the outpur procedure will be forwarded by the cashier to the system and the output will be the invoice, as per below example;


Occasionally, the barcode reader faces issues such as; not reading the barcode or not accepting the item. The reason behind that is the un-uploaded item. If items are not uploaded to the system, there will be blanks for retrieving information about any data. For this, the item has be returned to the very first stage which is entering the information and uploading it into the system.

For better understanding, below diagram will show the whole process of inputting, processing and outputting of data within Carrefour organization:


In conclusion, data capturing refers to processes that is able to convert selected information into a need format whether it's electronic or not. As the process needs users for inputting and receive the outputting, the conversion is either automated or include assigned staff for running the process. Capturing data has to be accurate and specific as it has impacts on the output. The research that is been done by UNSD on 2010, mentioning the importance of accurate data. 'Any chosen data capture method will be directly impacted by the quality, quantity and timing of training given to enumerators. If data collected in the field is inaccurate or incomplete no data capture method will be able to correct this. It is therefore critical that the appropriate resources, funding and time is given by census planners to this part of the overall census plan (UNSD, 2010). Data processing requires storing and recording techniques for easing the process in businesses. Within Carrefour, using logical sequence as numeric is common in a network and systemizing the process accurately, it's stronger and easier to capture. Data processing needs large computers to store and record informations within any organization. All data processing is performed by one or more large computers housed in a common data center that serves users throughout the organization (Hall, J.2013). As for an organization like Carrefour, the basic computer that stated in the main office in Dubai will gather all the data with the access of user accountant. The matter of capturing data is essential for organization in order to manage their businesses and it's important for both suppliers and demanders to have data about what they trade about. With the development of technology, collecting and capturing data became much easier to control. Researchers support the electronic data capturing for more accurate and complete information gathering. Moreover, the usage of electronic data capturing can be used in most of the businesses for collecting, managing, and reporting.

Bibliography
A.D.Madden, 2000. A de'nition of information. Aslib Proceedings, October, 52(9), pp. 1-7.
Anon., 1996. Modul 7: Data Collection. CINCPACFLTINST, 2(10).
Hall, J. A., 2013. Accounting Information System. 8th ed. Mason: South-Western, Cengage Learning.
Hazar Daud & Mohamed Triki, 2013. Accounting Information Systems in an ERP Environment and Tunisian Firm Performance. The International Journal of Digital Accounting Research, Volume 13, pp. 1-35.
Kumar, V., nd. INTRODUCTION TO DATA PROCESSING. pp. 1-10.
Marshall B. Romney and Paul J. Steinbart, 2012. Accounting Information System. 12th ed. s.l.:Pearson Education Limited.
Sori, Z. M., 2009. Accounting Information Systems (AIS) and Knowledge Management: A Case Study. American Journal of Scientific Research, Issue 4, pp. 36-44.
Unknown, 2009. Census Data Capture Methodolog. UNITED NATIONS SECRETARIAT, September.

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