A Project Report on “Payroll Management System” SCHOOL OF SCIENCE AND TECHNOLOGY Course Name: Project Work Course Code: 3104 A Project Prepared by Rafiqul Alam Khan Supervision Md. Jahirul Kader Institute of Science & Technology Approval The Project titled “Payroll Management System” is submitted by Rafiqul Alam Khan, Roll no: 12-1-50-812-002 of Institute of Science & Technology under Bangladesh Open University. The Project has been accepted as satisfactory for the partial fulfillment of the requirements for the degree of “Diploma in Computer Science & Application.” Moreover, approved for its style and contents. Payroll Management System Page 2 Acknowledgement At first I would like to thank the most gracious, the merciful Almighty Allah for providing us enough strength and patience that carried through the work and enable me to complete this work. I would like to express my gratitude to all those who gave me helping hand in completing this term paper. I want to thank my Project Supervisor Md. Jahirul Kader for helping me whenever I needed it the most. My friends have also supported me in my work. I want to thank them all for their help, support, interest and valuable hints. Payroll Management System Page 3 Abstract Payroll management system encompasses all the tasks involved in paying an organization’s employees. It typically involves keeping track of hours worked and ensuring that employees receive the appropriate amount of pay. It also includes calculating taxes and social security, as well as ensuring that they are properly withheld and processed. Depending on the company in question, a full range of other deductions may be calculated, withheld, and processed as part of payroll administration. Additionally, the processing of contractor payments may fall under the umbrella of payroll administration. The specific tasks involved in payroll administration tend to vary according to the needs of each unique company or organization. For example, some companies have workers that receive commissions in addition to salaries. In these companies, including commissions in employee salaries is a part of payroll administration. For some companies, it also involves assigning exempt or non-exempt status to workers, adding bonuses into paychecks, calculating overtime payments, and adhering to applicable employment laws. Handling payroll-related problems are part of payroll administration as well. If an employee is paid an incorrect amount or a direct deposit fails to go through, both things are payroll administration issues. Likewise tax filing and deduction errors are payroll administration matters as well. Payroll Management System Page 4 Payroll administration can be very simple, involving the payment of just a handful of employees, or very complicated, involving payroll for thousands of employees and contractors. In some, very small companies, payroll may be handled by the owner of the company or an employee. However, other companies may have many employees to pay and keep track of necessitating a well planned, efficient payroll administration system. Payroll is defined as a method of administrating employees’ salaries in the organizations. The process consists of calculation of salaries and tax deductions of the employees, administrating the retirement benefits and disbursements of salaries to employees. It can also be called as an accounts activity which undertakes the salary administration of employees in t h e o r g a n i z a t i o n . Administrating the employees’ salaries is not an easy task, the HR and accounts department work together to calculate and disburse the salary to the employees. Thus, payroll management can be further subdivided into two sub processes, i.e. Payroll accounting and payroll administration. Payroll refers to the administration of employees' salaries, wages, bonuses, net pay, and deductions. It consist of the employee ID, employee name, date of joining, daily attendance record, basic salary, allowances, overtime pay, bonus, commissions, incentives, pay for holidays, vacations and sickness, value of meals and lodging etc. There are some deductions such as PF, taxes, loan installments or advances taken by employee. Payroll Management System Page 5 Table of Content Contents Page no Introduction 8 Background 9 Rationale 11 Statement of the Project 12 Objectives 13 Theoretical Assumptions 13 Scope & Limitation 15 Information Technology Innovation 17 Significance 17 Conceptual Framework 19 Operational Definition of terms 20 System Design Method 24 Data gathering instruments 26 Statistical Tools 28 Analytical Tools 31 Process used in developing the Software 34 Analysis used for Project Evaluation 39 Survey 54 User testing 61 Conclusion 69 Recommendation 70 Appendix 71 Bibliography 115 Chapter 01 02 03 04 05 Payroll Management System Page 6 Appendix A Context Diagram 71 B Data Flow Diagram 72 C System Flow Chart 73 D Hierarchical Input Output Process 74 E Visual Table of Contents (VTOC) 75 F Entity Relationship Diagram 83 G Economic Feasibility 84 H Existing System 96 I User Manual 97 Payroll Management System Page 7 CHAPTER 1 Introduction The Computer nowadays is a basic need for businesses or companies. It helps a lot in such a way that it makes work more progressive and productive. It is an important thing that a company or small business should have because it helps a lot in many ways such as organizing, storing and manipulating data. Having computer programs may help a company grow bigger and be competitive in the flow of the business world. The companies nowadays uses computer literate and very competitive in the business. Payroll Management System Page 8 Background While administrating the monthly payroll basic salary, HRA, conveyance, and other special allowances such mobile, etc are considered. There are some deductions. Figure 1: Components of Payroll Allowances, incentives, bonuses and reimbursements are based on organizational policies. Some organizations provided the allowances on a fixed rate say 10% or 12% of the basic salary. Some organizations go for performance based incentives. Payroll Management Processes Calculation of gross salaries and deductible amounts is a tedious task which involves risk. Some of the organizations use the traditional manual method of payroll processing and some go for the advanced payroll processing software. Payroll Management System Page 9 An organization opts for any of the following payroll processing methods available: a) Manual System:- Manual payroll system is the traditional payroll system which involves pen and ink, adding machine, spreadsheet, etc instead of computers, software and other computerized aids. The process was very popular when there were no computerized means for payroll processing. b) Accountant: Accountant is a professional having a degree or diploma in finance or accountancy. He /she is responsible for all activities related to payroll accounting. He/she has sound knowledge of accounting principle and globally accepted standards. The process add cost and value to the organization. Figure 2: Payroll Processing c) Pay roll: - Pay roll outsourcing involves a third party in the calculation of salaries and deduction. It save time and cost for the organization. If there is Payroll Management System Page 10 more number of employees, say more than 900-1000, in the organization, payroll outsourcing must be very beneficial. The data is provided to the consultants/outsourcing firms. The various payroll functions undertaken by the outsourcing organizations are as follows: Analysis of Payroll records, payroll taxes Medical claim processing Employee Insurance & Provident fund processing Quality Audit procedures & planning Rationale The proposed system will run through computer for payroll record with an integration of biometric fingerprint scanner for time keeping. It contains the automation of time keeping for every employee to generate payroll transaction. It can update employee information, individual and groups reports, file leave, set a non-working or working Holiday, access control and also calculation of 13th month pay and tax refund yearly report. Payroll Management System Page 11 Statement of the Project 1. Some common problems encountered by the accounting staff of some organization in terms of using their manual system in processing payroll and time keeping? 2. Does a LAN-Based Timekeeping and Payroll system using Biometrics will help the accounting staff in terms of the generating payroll transaction, easy way timekeeping using biometrics, secure all payroll records, calculating 13 month pay, tax refund and generate all payroll reports? 3. If a LAN-Based Timekeeping and Payroll system using Biometrics will be used and will it be more efficient and effective than the current manual system? 4. What is the level of efficiency of the system when evaluated by the user evaluation result of the existing, the prototype system and the proposed system in terms of Correctness, Reliability, Efficiency, Testability and portability? 5. What is the level of efficiency in the system when evaluated by the system testing result? 6. Is there a significant difference between effectiveness of the system when evaluated by the user evaluation result of the present, the proposed system and the prototype system in terms of Correctness, Reliability, Efficiency, testability and Portability? Payroll Management System Page 12 Objective A. General Objective This study aimed to help a company to have an efficient and effective way of monitoring their employee’s time keeping and payroll system to give a higher quality of service. B. Specific Objectives Specifically, attain to: B.1 Develop a system that will improve the company’s process in the Timekeeping and Payroll; B.2 Develop a system that will monitor employee’s data that is efficient to use; B.3 Use biometrics tool (Fingerprint scanner) that will provide an easy log-in and log-out of the employees and staff. B.4 Secure the records of employees and to have more manageable files; B.5 Calculate payroll transaction easily; and B.6 Summarize all the Deducted Contribution of Employees. Theoretical Assumption The proponents act fully responsibility to improve the Blanco Family Academy operation in the Time Keeping and Payroll System to implement the needs of the user of the system. Payroll Management System Page 13 The proponents established that if the system will crash, the proponents will prepare a back-up system which it can be restore the system but before the proponents restore the system, the user should have back-up all the files and data in the system. The proposed system will secure the records of employees and have more manageable files. The proposed system will provide a (Local Area Network) LAN-Based to easily share information accurately and it also transfer data faster. (Figure 1 Network Diagram) The proposed system will monitor employees’ data which is efficient to use. Figure 3: Network Diagram Figure 1 shows the proposed network diagram, it refers the configuration of cable, computer and other peripherals for LAN-Based Payroll Management System Page 14 Timekeeping and Payroll using Biometrics of Family Blanco Academy. This is the method used to pass information between the workstation. Equipments Universal Twisted Pair Cable - This is the type of cable that will be use in our Local Area Network. Router – The Local Area Network will use router that forwards data packets between computer networks. Scope and Limitation Scope The proposed Payroll System will cover many aspects of time keeping and payroll process. This includes the capture of information based on the employee’s work schedule, daily time worked and daily time rendered. The payroll process encompasses all activities necessary to report employees’ time worked. The system will convert the current company’s time keeping and payroll into Visual Basic Program. The system will have a file management where it covers the records of employee and system transaction log. Payroll Management System Page 15 The system also covers the Payroll Processing and Reporting which includes the pay calculation of salary slip and time off tracking. The employee will use biometrics to time-in and time-out for recording of timekeeping. The system will have a report consist of summary of time sheet, summary of Payroll Computation, Summary of Tax Refund and 13th Month Pay, Withholding Tax, SSS, and Pag-IBIG Contributions. Limitation The employee’s salary will not be sent through Automated teller machine (ATMs) or cheques, for the reason that the company insisted that salaries must be on a cash basis. No other currencies are computed in the system but Philippine Peso only. The proposed system cannot be accessed online and it focuses only on the employees’ Time Keeping and Payroll System of the Blanco Family Academy. The necessary required remittance form given by the SSS, PAG-IBIG, PHILHEALTH will be remitted manually. This proposed system is only applicable and can only be used by the management of any company. Payroll Management System Page 16 Information Technology Innovation Biometrics If any company used time card in their timekeeping, when the system implemented, the employees will use biometrics (finger scanner) for their timekeeping to have an easy way of timekeeping and calculating their time of work. Local Area Network Local Area Network in technology system is the connecting of two or more computers to common peripheral resources to compile all the data of Timekeeping and payroll system. Significance To the management An organization will greatly benefit with the proponent’s study because they don’t need to hire any programmers to do the work in their system. The proponents will develop their system. So the proponents ask for the support of the company. This will lead in lessening the expenses of the company which can be used in their other expenses. They will also find it easier to do task with the Payroll Management System Page 17 system like the biometrics wherein they can assure that their time keeping system is secure. To the employees The Employees will benefit in the system. They will find it easier to transact about their records since searching in the system is faster than tracking in the record book or log book. The biometrics will give them an easier time with their time log and they don’t have to worry about losing their time cards because it is not necessary. Human Resources Personnel managing the time keeping will not be the same again as they will experience relieve. It would be fast and easy for them to handle transactions such as report making and monitoring time entries. Further determining or computing the payroll manually will be eliminated that will lead to faster transaction. Accountant will able to manage employee services, hours, pay rates. An automated time and attendance employee system also helps in implementing and enforcing fair pay policies. By using the Security, Time Keeping and Payroll System employee software, actual balances, and flexible labor distribution for projects and work orders can be maintained. Other benefits of the time and attendance employees’ software include the elimination of time cards and unauthorized overtimes Payroll Management System Page 18 CHAPTER 2 This chapter includes a discussion of the related literature, theoretical Framework and conceptual framework as components of a faculty evaluation. Conceptual Framework In this research, the researchers to provide a better way of monitoring the attendance of an organization, where the staff and the manager can handle a faster and easy way of recording and monitoring their daily Attendances. Only the Admin, HR and Accounting department has the authority to use the system that can manipulate the records in the system. The system will provide a reliable and efficient way of Timekeeping activity. The study aims to produce a result of Time keeping and Payroll System that can cope up with the needs of the company. Payroll Management System Page 19 Operational Definition of Terms Barcode This refers to acode consisting of a group of printed and variously patterned bars and spaces and sometimes numerals that is designed to be scanned and read into computer memory and that contains information (as identification) about the object it labels. Basic Pay This refers to monthly rate divided by the number of working days multiplied by the number of days worked. Biometrics This refers to the measurement of physical characteristics such as fingerprints and DNA, or retinal patterns for use in verifying the identity of individuals. Bundy Clock This refers to a clock card machine or punch clock or time recorder is a mechanical (or electronic) timepiece used to assist in tracking the hours an employee of a company worked. Payroll Management System Page 20 Daily Time Record This refers to a record of how a person’s time has been spent. It is used to calculate pay, asses the efficient use of time, or charge for work done. Database This refers to a organized collection of data for one or more purposes, it is usually in digital form. Days Worked This refers to the actual days worked by an employee, often well in excess of those stated in the contract of employment and sometimes without the payment of overtime. Deduction This refers to business expenses or losses which are legally permitted to be subtracted from the gross revenue of a firm in computing its taxable income. Employee This refers to a person who is hired to provide services to a company on a regular basis in exchange for compensation. Payroll Management System Page 21 Gross Pay This refers to total of an employee’s regular remuneration including allowances, overtime pay, commissions and bonuses, etc. before any deductions are made. LAN (Local Area Network) This refers to supplies networking capability to a group of computers in close proximity to each other such as in an office building, school or home. Loan This refers to funds transferred from one party to another as payment for purchased goods or services. Net Pay This refers to the remaining amount of an employee’s gross pay, after deductions, such as taxes and retirement contributions, are made. Payroll This refers to a sum of all financial records of salaries for an employee, wages, bonuses and deductions. In accounting, payroll refers to the amount paid to employees for services they provided during a certain period of time. Payroll Management System Page 22 Pay slip This refers to a detailed breakdown on how much an employee is paid during a Specific period. Report This refers to give an official account or statement of as a treasurer reports the receipts and expenditures. Router This refers to a router is a device that forwards data packets between computer networks, creating an overlay internetwork. Salary This refers to wages received on a regular basis, usually weekly, bi-weekly or monthly. Spreadsheets This refers to spreadsheet is a computer application with tools that increase the user's productivity in capturing, analyzing, and sharing tabular data sets. UTP or Unshielded Twisted Pair This refers to type of cable used in telecommunications and computer networks Payroll Management System Page 23 CHAPTER 3 System Design Methods The Proponents used Descriptive method of researched; the "Descriptive" method of research is where the person doing the research presents it in a descriptive manner." The descriptive research designs enable researchers to describe or present the picture of a phenomenon or phenomena under investigation”. It is the opposite of another form of research methodology called "Analytical". 1. The Descriptive Method The proponents conduct a personal interview with our client. The project team talked to the security personnel, HR, accountant for gathering of data about the system specification, needed for creating our proposed system that can help them for their security, timekeeping and payroll system in an efficient manner. Payroll Management System Page 24 1.1 Interview During requirements gathering stage, the proponents conduct interview with security personnel, HR, accountant of Blanco Family Academy, who gave the resources about the flow of the current system and the pro cess of computing the salaries, monitoring and timekeeping of the employees. 1.2 Observation The proponents had some inspection regarding the current system to gather more ideas on how to design our proposed system. From this observation, we noted some problems being encountered. 1.3 Internet Research The proponents also conduct an internet research to gather more data and topics that are related to our study. 1.4 Library Research The proponents also used library materials like thesis documentation and books that are related to our study in gathering significant information and validation of our study. Payroll Management System Page 25 1.5 Survey and Testing The proponents conduct a survey and user testing to derive interpretations and inferences. The survey is presented in accordance with the statement of the specific problem. Proponents also conduct Usability testing, it is a technique used in user-centered interaction design to evaluate a Payroll system using biometric for the company. 1.6 System Testing Proponents also conduct System Testing of software the testing conducted on a complete, was based on the system's compliance with its specified requirements. Data Gathering Instruments 1. Company Observation. The proponents had some inspection regarding the current system to gather more ideas on how to design our proposed system. From this observation, we noted some problems being encountered. 1.1 Naturalistic observation Naturalistic observation is a research tool in which a subject is observed in its natural habitat without any manipulation by the observer. Payroll Management System Page 26 The Time Keeping and Payroll System of the Blanco Family Academy are sometimes imprecise to use. Also, the Employees of the company are using Bundy Clock to indicate in their Date Time Card their time of work in and out every day and the Accountant administrator based the wages of each employee in that time Card. It is hustle to use and long term creating the payroll slip, and the time keeping which the Human Resources need to encode all the attendance of employee using spreadsheets. Therefore the School’s Time Keeping and Payroll system need improvement 1.2 Participant observation Participant observation is a structured type of research strategy. It is a widely used methodology in many disciplines, particularly, cultural anthropology, but also sociology, communication studies, and social psychology. Its aim is to gain a close and intimate familiarity with a given group of individuals (such as a religious, occupational, or sub cultural group, or a particular community) and their practices through an intensive involvement with people in their natural environment, usually over an extended period of time. The Proponents Indicate the Specific Problem of the Time Keeping and Payroll for Blanco Family Academy. Payroll Management System Page 27 1.2.1. The information on time consumed by employees can easily be change. 1.2.2. The data are harder to monitor and more time consuming on the part of Human Resources, Accountant and Administrator when it comes to payroll computation. 1.2.3. The Date Time Card has a huge tendency to be lost by employees. 1.2.4. It’s so hard to monitor the employees attending by security personnel. Statistical Tools These tools were used to compute the data gathered in relation to the proponents study. 1. Percentage Distribution Percentage and frequency of distribution were used to describe the profile of the respondents of the study in terms of age, gender and profession using time keeping and payroll system, and if they were the users, administrator or field expertise on this system; this is solved by the formula: (Probability Statistics for scientist and Engineer, 7th edition, Walpale Myer) Percentage (%) = (f / n) * 100 Where: P- Percentage distribution Payroll Management System Page 28 f- Scores in the distribution n- Number of respondents 2. Weighted Mean. This was used for most of the item in the questionnaire checklist, weighted is utilized. The following scales and its equivalency used as follows: Survey Criteria Scale Value Rating Interpretation Male Yes 1 Agree Female No 2 Disagree Table 1: Survey Criteria User Evaluation Criteria Scale Value Rating Interpretation Correctness E 5 Excellent Reliability G 4 Good Efficiency A 3 Average Testability P 2 Poor Portability NI 1 Needs Improvement Table 2: User Evaluation Criteria Payroll Management System Page 29 System Testing Criteria Scale Value Rating Interpretation Block and white Testing Full Compliance 3 Full Compliance Unit Testing Partial Compliance 2 Partial Compliance Security Testing Non-Compliance 1 Non-Compliance Table 3: System Testing Criteria It measures the average numerical value of a set of scores. It is calculated by adding all the scores and dividing the sum of its frequency. The formulas are as follows: WM = ∑X N Where: X = Score N = Number of cases or respondents Payroll Management System Page 30 Analytical Tools The analytical tools in conducting the proposed study were the Context Diagram, Data Flow Diagram, System flowchart, HIPO (Hierarchical InputProcess-Output) and VTOC (Visual Table of Contents). Context Diagram. It is a data flow diagram, with only one massive central process that subsumes everything inside the scope of the system. It shows how the system will receive and send data flows to the external entities involved. The context diagram shows how the main scope of the system wherein the employee will login and the system will read the information entered by the employee. The human resources manage the employee’s details including the reports coming from the accountant who computes payroll transaction that will reflect on employee’s payslip. (See Appendix B for the Context diagram). Data Flow Diagram. It is a graphical representation of the "flow" of data through an information system, modeling its process aspects. Often they are a preliminary step used to create an overview of the system which can later be elaborated. It also shows what kinds of data will be input to and output from the system, where the data will come from and go to, and where the data will be stored. Payroll Management System Page 31 Data flow diagram show the step by step procedure that is more complicated on how the system will works for example, an employee registers and it will validate the fingerprint automatically, the input information going through the database that computes the time record, gross pay and net pay that generates the deduction one by one. It is much easier compared to the manual procedure which is time consuming. (See Appendix C for the Data Flow diagram) System Flowchart. It is the graphical representation of the flow of data in the system, and represents the work process of the system. Information system flowchart show how data flows from source documents through the computer to final distribution to users. Program flowcharts show the sequence of instructions in a single program or subroutine. It shows the flow of the payroll system were the human resources is in charge in adding new employee information including editing, deleting and set of salary for every employee. The user allows all the employee to register their finger print for their time log, the system will have a transaction were it will show all the computation of payroll and generate the reports for the employee unlike the existing system of Blanco family academy it is more sophisticated when it comes into computation and filling the records of each employee. It will be efficient for the user to use if the system is more accurate and fast when it comes into preparing the payroll of employee. (See Appendix D for the System Flowchart) Payroll Management System Page 32 HIPO (Hierarchy plus Input-Process-Output) technique is a tool for planning and/or documenting a computer program. A HIPO model consists of a hierarchy chart that graphically represents the program’s control structure and a set of IPO (Input-Process-Output) charts that describe the inputs to, the outputs from, and the functions (or processes) performed by each module on the hierarchy chart. Hierarchical Input process output is similar to vtoc where it shows the module needed by the system. The process on how the data has been entered and how it’s being process will show its output or results. (See Appendix E for the Hierarchical input process output ). VTOC or Visual Table of Contents. It is an analytical tool for planning and/or documenting a computer program. Each function represented by a rectangular box can be described in further detail in an IPO (or input-processoutput) diagram. It also show the scope of the system were the module are connected. VTOC shows every module of the system, their module contains the form where it reflects on how the modules are connected and every form represents the detailed information of every module at it is arranged through tables.(See Appendix F for the Visual table of contents) Payroll Management System Page 33 ERD or Entity-Relation Diagram is a specialized graphic that illustrates the relationships between entities in a database. ER diagrams often use symbols to represent three different types of information. Boxes are commonly used to represent entities. Diamonds are normally used to represent relationships and ovals are used to represent attributes. ERD is used to see the relationship of different entity in the system. The entity relationship diagram shows the relations of entities or the user of the system on how he/she does the process, you will see the flow where the user is connected to what he/she does. Example is the input of registrations in filling the records of every employee to the computation of salary deduction and to distribution of employee’s pay slip. (See Appendix G for the Entity Relation Diagram) Processes Used in Developing the Software 1. Agile Unified Process AUP or Agile Unified Process is a simplified version of the Rational Unified Process (RUP). It describes a simple, easy to understand approach to developing business application software using agile techniques and concepts yet still remaining true to the RUP. I've tried to keep the Agile UP as simple as possible, Payroll Management System Page 34 both in its approach and in its description. The descriptions are simple and to the point, with links to details (on the web) if you want them. The approach applies agile techniques include test driven development (TDD), Agile Model Driven Development (AMDD), agile change management, and database refactoring to improve your productivity. Figure 4: The Agile Unified Process (AUP) lifecycle. Figure shows depict the lifecycle of the AUP. The first thing that you'll notice is that the disciplines have changed. First, the Model discipline encompasses the RUP's Business Modeling, Requirements, and Analysis & Design disciplines. Model is an important part of the AUP, as you can see, but it doesn't dominate the process you want to stay agile by creating models and documents which are just barely good enough. Second, the Configuration and Change Management discipline is now the Configuration Management discipline. Payroll Management System Page 35 In agile development your change management activities are typically part of your requirements management efforts, which is part of the Model discipline. Serial in the Large The serial nature of Agile UP is captured in its four phases 1. Inception. The goal is to identify the initial scope of the project, a potential architecture for your system, and to obtain initial project funding and stakeholder acceptance. 2. Elaboration. The goal is to prove the architecture of the system. 3. Construction. The goal is to build working software on a regular, incremental basis which meets the highest-priority needs of your project stakeholders. 4. Transition. The goal is to validate and deploy your system into your production environment. Iterative in the Small Disciplines are performed in an iterative manner, defining the activities which development team members perform to build, validate, and deliver working software which meets the needs of their stakeholders. The disciplines are: Payroll Management System Page 36 Model: The goal of this discipline is to understand the business of the organization, the problem domain being addressed by the project, and to identify a viable solution to address the problem domain. Implementation: The goal of this discipline is to transform your model(s) into executable code and to perform a basic level of testing, in particular unit testing. Test: The goal of this discipline is to perform an objective evaluation to ensure quality. This includes finding defects, validating that the system works as designed, and verifying that the requirements are met. Deployment: The goal of this discipline is to plan for the delivery of the system and to execute the plan to make the system available to end users. Configuration Management: The goal of this discipline is to manage access to your project artifacts. This includes not only tracking artifact versions over time but also controlling and managing changes to them. Project Management: The goal of this discipline is to direct the activities that takes place on the project. This includes managing risks, directing people (assigning tasks, tracking progress), and coordinating with people and systems outside the scope of the project to be sure that it is delivered on time and within budget. Payroll Management System Page 37 Environment: The goal of this discipline is to support the rest of the effort by ensuring that the proper process, guidance (standards and guidelines), and tools (hardware, software) are available for the team as needed. Agile Processing in the system development Agile process in Payroll Systems team of payroll development professionals combine decades of industry experience to build an application and business model that is an efficient and precise process for operating your business. Reducing your risk and servicing your clients are at the heart of the agile mission Agile Payroll Systems provides comprehensive service bureau software and services for those businesses dedicated to an integrated process for payroll and payroll tax processing. 1. Integrated Payroll and Payroll Tax Processing Application; 2. Software as a Service Models; and 3. Hosted Solutions This LAN-Based Time keeping and payroll using Biometrics for Blanco Family Academy is using the agile software development process that puts both clients and testing, front and center in the development process. Our system design and development are client and test driven to ensure the resulting applications are flexible, meet our clients' requirements and are of the highest quality. Payroll Management System Page 38 Analysis Used for Project Evaluation The Feasibility Study is a critical document which defines the initial system concepts, objectives, requirements, and alternatives. The study also forms the framework for the system development project and establishes a baseline for further studies. 1. Technical Feasibility Blanco Family Academy has agreed to implement this proposed system if it will succeed; they provide adequate hardware and software for the completion of this project. 1.1. Hardware Requirements The hardware minimum recommended requirements and maximum recommended requirements are listed below: Minimum Hardware Recommended Requirements Internal Memory Maximum Recommended Requirements 2.00 GB 3.00 GB or Higher 60.00GB 80.00GB or Higher (RAM) Hard Disk Capacity Payroll Management System Page 39 (CPU) Processor Monitor Intel Pentium Pentium (R) Dual Core 1.60GHZ 2.20 GHZ or Higher 17” Colored 32bit 18 ” Colored or Higher 32bit Video Card 128MB AGP 256 MB AGP or Higher Biometrics Digital Persona Digital Persona uRu uRu Latest Version Table 1: Hardware Requirements 1.2. Software Requirements The software minimum recommended requirements and maximum recommended requirements are listed below: Software System type Minimum Maximum Recommended Recommended Requirements Requirements Microsoft Win7 or XP Microsoft Win7 64bit 32bit Operating Operating System System Database MS Access 20073 MS Access 2007 Programming Microsoft Visual Microsoft Visual Payroll Management System Page 40 Language Studio 2008 Studio 2010 Table 2: Software Requirements 2. Operational Feasibility This feasibility study measures how well a proposed system solves the problems, and takes advantage of the opportunities identified during scope definition and how it can organization adopt identified in the requirements analysis phase of system development. 2.1 Implementing a payroll system According to Steven Bragg on his book entitled “Accounting for Payroll” he stated that the Employers are responsible for paying their workers correctly and on time. To simplify the payroll process, the employer needs a payroll system. A payroll system streamlines the payroll aspect of the business. Without one, it is difficult to track and pay employees' time and to adhere to the changing payroll and tax laws set by the government. When implementing a payroll system, the employer must perform several steps. 2.1.1. Determine the type of payroll system you want to establish. The payroll system you choose should be based on the size of your business and how much payroll responsibility you would like to maintain. Payroll Management System Page 41 2.1.2 Purchase payroll software and hire a payroll staff, Depending on the size of your company. A computerized payroll system saves on time and gives you access to an onsite payroll staff. 2.1.3. Establish a pay date. Report pay frequencies are up to you; however, weekly and biweekly are most common for hourly workers, and biweekly and semi-monthly are most common for salaried workers. 2.1.4. Decide on a time-keeping method, such as a time clock. According to the Department of Labor, an employer can use whichever time-keeping strategy he chooses as long as it correct and complete. 2.1.5. Train the payroll staff on the payroll system, if necessary. As Ultimate Software, consider hiring specialists to train the payroll staff. Have the payroll department do a mock payroll before running the first payroll. A test run will pinpoint any system glitches. Address issues before the time for doing the actual payroll arrives. 2.1.6. Ensure your payroll department and your finance department is working together, if applicable. Payroll Management System Page 42 Some payroll personnel are responsible for wage reporting and tax matters. However, some companies have a finance department that handles tax issues and payroll accounting. If so, ensure the two departments are properly streamlined. 2.2 Proposed System Component The in LAN-Based Payroll System Using Biometrics for Blanco Family Academy can be completely parametaized to suit corporate salary / wages in entire employees of a Company and is an ideal payroll management solution for this company. The following are the components provided in LAN-Based Payroll System. 2.2.1. Employee Management Once an employee management is selected, a detailed employee profile is updated which contains complete details. This information would then be used for creating payroll. Create, update and delete employee accounts using this section. 2.2.2. Finger print Scanner The Finger print Scanner is use to register the employees finger print to allow them to scan their finger for their daily time record. 2.2.3. Payroll Transaction Payroll Transaction will generate monthly payroll employee, approve overtime and print payroll slip. Payroll Management System Page 43 2.2.4. Loan This will be to acquire loan by selecting the loan type and amortization date. In this section it can also cash advance. 2.2.5. Leave This will be the employee who wants to request vacation or Sick leave. 2.2.6. Holiday This would enable to set the Holidays (National Holiday or Non- working Holiday. 2.2.7. Reports This section would enable you to view and print the payroll, Witholding Tax, SSS, PhilHealth, HDMF, 13th month, tax refund reports of all the employees, individually or groups. 2.2.8. Control Access It gives you the ability to access user to a specific section. Payroll Management System Page 44 2.3 PAYROLL POLICY The purpose of this Payroll Policy is to ensure that Blanco Family Academy employees are paid correctly and timely. Accounting Clerks/Finance Officers must work as a team to establish a good relationship with our employees to provide assistance with payroll inquiries and produce accurate pay checks. Accounting Clerks/Finance Officers must be familiar with the provisions of the various collective bargaining agreements and need to keep informed of all changes. Payroll entries must be done in accordance with generally accepted accounting principles. INTERNAL POLICY PROCEDURES 2.3.1. Employee Responsibility Time In / Time out Procedure. Employees must scan their finger print to biometrics finger print scanner before they go in and out of work. 2.3.2 Finance Responsibility 2.3.2.1. Accounting Clerk/Finance Officer 2.3.2.1.1. The Accounting Clerk/Finance Officer is responsible for generate payroll. 2.3.2.1.2 The Accounting Clerk/Finance Officer must then compute the appropriate hours and date under the appropriate pay type code Payroll Management System Page 45 in the payroll system so as to track the actual time worked/used for each employee. 2.3.2.1.3 Once all payroll generate, the Accounting Clerk/Finance Officer must run a GrossPay /Deduction Proof report. 2.3.2.1.4 Once the Earnings/Deduction Proof has been reviewed and approved, the Accounting Clerk/Finance Officer can run the payroll checks and the corresponding vendor payroll checks. 2.3.3. Printing and Distribution of Payroll Checks & Transfers Once the check run is completed and all vendor processes are completed, the payroll checks are given to the Treasurer for distribution. The Treasurer will receive a report from the Accounting Clerk on the total amount to transfer, by fund, into the Payroll checking account to cover the checks issued. 2.3.4. Records All records shall be kept in the Finance Section in compliance with the retention schedule. Destruction of any financial record will be done in compliance with the procedures set forth in the Blanco Family Academy Records Managements Manual Payroll. 2.3.5. SL/VL of Absence Procedures 2.3.5.1.1 Sick leaves are filled by the employee 7 days before the date of leave and with the approval of their heads. Payroll Management System Page 46 2.3.5.1.2 The Accounting Clerk/Finance Officer must then collate the leave form for Earnings/Deduction as of 2.3.2.1.3 payroll policy. 2.3.5.1.3 Every employee has number of SL/VL per year based on the approval of their heads when their hired. 2.3.6. Compensation and Benefits 2.3.6.1. 13th Month Pay The company give the 13 month pay for compensation and benefits to the entire employee. The 70% of the total basic income given every 2nd payroll of December and the other 30% of the total basic income will be given on the 2nd payroll of March the other year. 2.3.6.2. Holidays Pursuant to the provisions of the Labor Code, as amended in relation to the observance of declared holidays and in response to the queries received every time a Presidential Proclamation or a law is enacted by Congress which declares certain days either as a regular holiday, a special day or a special working holiday, the following guidelines shall be observed by all employers in the private sector Payroll Management System Page 47 2.3.8. Computation 2.3.8.1. Formulation of computing lates and overtime Lates Monthly Salary 480min of 1day - Minutes of Lates 20 days Overtime Monthly Salary 480min of 1day * Minutes of Overtime 20days 2.3.8.2. Formulation computing 13month Pay Step 1. Monthly Salary / 12 = 13month pay Monthly Step 2. 13month Pay Monthly * Months of work = 13month pay yearly Step 3. 13month pay yearly * .70 =13month pay given by December Step 4. 13month pay yearly * .30 =13month pay given by March 2.3.8.3. Formulation computing Tax Refund Tax Refund = Yearly Tax Computation - Yearly Tax Contribution 2.3.9. Cash Advance Cash advance will be limited to 1thousan a month only. Payroll Management System Page 48 External Policy 2.3.10.1. Contribution and loan Remittances Remittance will only be done after the accomplishing the necessary required form given by the SSS, PAG-IBIG, PHILHEALTH and other remittance offices. 2.2.10.2. Bank Transaction The Treasurer will receive a report from the Accounting Clerk on the total amount to transfer, by fund, into the Payroll checking account to cover the checks issued and the bank will responsible to divide the deposited check to distribute to the list account on the report given by the accountant. 2.4. Disaster Recovery Plan Disaster recovery is the process, policies and procedures related to preparing for recovery or continuation of technology infrastructure critical to an organization after a natural or human-induced disaster. Disaster recovery is a subset of business continuity. While business continuity involves planning for keeping all aspects of a business functioning in the midst of disruptive events, disaster recovery focuses on the IT or technology systems that support business functions. Payroll Management System Page 49 2.4.1. Plan A: Main database will be located on a area that is water proof, fire proof to have maximum security for the system and database that can only be access solely by an administrator this is to prevent any forms of loss, leakage, corruption and tampering of the data’s due to other uncontrollable and unforeseen circumstances. 2.4.2. Plan B: System The LAN- Based Time Keeping and Payroll using Biometrics for Blanco Family Academy system will be uploaded to www.mediafire.com, a hosting web site where you can upload unlimited storage up to of 200 MB per file (4GB for Pro users and 10GB for Business users) MediaFire does not enforce waiting times for downloads, limit simultaneous downloading or set bandwidth limits. The admin of the system will solely assign this for the backup. Database The Database of this system is uploaded also to MediaFire every end of the day to back-up the record file of this system. The admin of this system assign to update back-up. Payroll Management System Page 50 2.5. Data Manipulating Language The Proponents use Microsoft Visual Basic 2008 Express edition the system can be update with the latest Microsoft Visual Basic programming language by the programmer when it’s necessary. 3. Economic Feasibility This is where the feasibility could be established by conducting a Market Analysis or Cost Benefit Analysis. The researcher could choose the appropriate tool. If the proposed software is customized for a particular company and there will a basis for the computation of the operating cost, benefits, Return on Investment (ROI), Payback Period. The researcher should present under this subsection, the formula he/she will use in establishing the economic feasibility of his/her studies. 3.1 Operating costs: Operating costs stated the annual of personnel expense, supplies and equipment cost required for the existing and proposed system, the use of this is to compare both of them to analyze which save more. The total annual cost for existing is Php.387,784.20 and in the total annual cost for proposed is Php.196,703.95 (See Appendix H for Economic Feasibility Study) Payroll Management System Page 51 3.2 Development costs: Development cost is incurred during the development of the system are one time investment, its Include the Adequate Software, Hardware requirements, labor cost, supplies cost, electric consumption, food and transportation cost. And total development cost is Php.22,956.57 (See Appendix H. Economic Feasibility Study) 3.3 Cost and Benefits Analysis Cost benefit analysis (CBA) it is important to identify cost and benefit factors. It’s a technique designed to determine the feasibility of a project or plan by quantifying its cost and benefits. Through this analysis you will be able to compute the total cost saving, payback period and net saving by use of this formulation.(See Appendix H. Economic Feasibility Study) Annual Cost = Existing Cost – Proposed Cost Payback Period = Annual Cost / Present Value Net Saving = End Cumulative Present Value – Total Development Cost 3.4 Return of Investment (ROI) A performance measure used to evaluate the efficiency of an investment or to compare the efficiency of a number of different investments. To calculate ROI, the benefit (return) of an investment is divided by the cost of the investment; the result is expressed as a percentage or a ratio. Payroll Management System Page 52 The return on investment formula: Return of Investment (ROI) (5 years) = ((End Cumulative Present Value – Total Development Cost / End Cumulative Present Value) * 100 The "end cumulative present value" formula refers to the proceeds obtained from selling the investment of interest. Return on investment is a very popular metric because of its versatility and simplicity. That is, if an investment does not have a positive ROI, or if there are other opportunities with a higher ROI, then the investment should not be under taken. (See Appendix H. Economic Feasibility Study) Payroll Management System Page 53 CHAPTER 4 This chapter presents the data gathered through the research instrument. These data are analyzed and statistically treated in order to derive interpretations and inferences. The data are presented in accordance with the statement of the specific problem. Survey The Employees of an organization respond in terms of gender and age to answer the survey form to express the situation in their time keeping and payroll. Payroll Management System Page 54 Table 3 Distribution of Respondents in Terms of Gender Gender Employees % Rank Male 24 45% 2 Female 36 55% 1 Total 60 100% In Table shows the distribution of Blanco Family Academy employees respondents in terms of gender. It can be seen from this figure that 55% of the respondents are female with a frequency of 11. On the other hand, 45% of the respondents are male with a frequency of 9. It appears therefore that there are more female respondents than the male respondents. Table 4 Distribution of Respondents in Terms of Age Age 20-30 Payroll Management System Employees % Rank 36 60% 1 Page 55 31 and Above Total 24 40% 2 60 100% Table shows the frequency of the respondents’ profile in terms of age. The figure shows that majority is 60% of the respondents are aged 20-30 years. Next age reveals with a percentage of 40% were respondents whose ages were 31 and above years old. Question no. 1: Are you satisfied in your current Time keeping system using Bundy clock? Table 5 Distribution of the Respondents in Terms of Satisfaction of using Bundy clock in their time keeping Male Female Yes 18 24 60% No 6 12 40% Total 24 36 Payroll Management System 60 100% Page 56 Table shows the distribution of the respondents’ in terms of satisfaction of Employees in using Bundy clock in their time keeping. It can be seen from the data that 60% of the employees’ respondents says yes, that they satisfied of using Bundy clock in their time keeping, on the other hand 40% says no, that they are not satisfied of using Bundy clock in their time keeping. Question no. 2: Do you want to change your current time keeping and payroll system in computer time keeping and payroll system using biometrics? Table 6 Distribution of the Respondents in Terms of Upgrading in Computerize time keeping and Payroll Male Female Yes 18 30 60% No 4 6 40% Total 24 36 60 100% Table shows the distribution of the respondents’ in terms of Upgrading in Computerize time keeping and Payroll. It can be seen from the data that 80% of the employees’ respondents says yes, they want to upgrade their current time Payroll Management System Page 57 keeping and payroll system into computerize time keeping and Payroll, on the other hand 20% says no, they don’t want to upgrade their current time keeping and payroll system into computerize time keeping and Payroll. Question no. 3: Do you think using biometrics is more accurate than using usual time card? Table 7 Distribution of the Respondents in Terms of biometrics is more accurate than using the usual time card. Male Female Yes 23 34 60% No 1 2 40% Total 24 36 60 100% Table shows the distribution of the respondents’ in terms of Biometrics is more accurate than using usual time card. It can be seen from the data that 95% of the employees’ respondents says yes, Biometrics is more accurate than using usual time card, on the other hand 5% says no, using usual time card is more accurate than Biometrics. Payroll Management System Page 58 Project Statement 4: Do you agree that implementing the proposed system to your company would lessen the fraud committed by some of the employees? Table 8 Distribution of the Respondents in Terms of proposed system would lessen the fraud committed by some of the employees. Male Female Yes 24 35 60% No 0 1 40% Total 24 36 60 100% Table shows the distribution of the respondents’ in terms of proposed system would lessen the fraud committed by some of the employees. It can be seen from the data that 95% of the employees’ respondents says yes, proposed system would lessen the fraud committed by some of the employees, on the other hand 5% says no, proposed system would not lessen the fraud committed by some of the employees. Payroll Management System Page 59 Project Statement 5: Does the proposed system will optimized the process of the company in computing wages and time keeping? Table 9 Distribution of the Respondents in Terms of proposed system will optimized the process in computing wages and time keeping. Male Female Yes 24 36 60% No 0 0 40% Total 24 36 60 100% Table shows the distribution of the respondents’ in terms of proposed system will optimize the process of the company in computing wages and time keeping. It can be seen from the data that 100% of all employees’ respondents says yes, proposed system will optimized the process of the company in computing wages and time keeping. Payroll Management System Page 60 User Testing Level of efficiency of the system when evaluated by the User Evaluation result of the existing, the prototype system and the proposed system in terms of: Correctness, Reliability, Efficiency, Testability and Portability. Table 10 Results of Software Evaluation According to Respondent’s Category of Existing System Criteria Technic Mea NonTechni al n cal Mea Tota Interpretati n l Ran on k Mea n Correctness 5 2.20 5 2.80 2.60 A 2 Reliability 5 2.20 5 3.00 2.70 A 1 Efficiency 5 2.40 5 2.80 2.50 A 4 Testability 5 2.20 5 2.60 2.30 P 5 Portability 5 2.80 5 2.40 2.60 A 2 Overall 2.54 Payroll Management System Page 61 Mean Overall A Interpretati on: Legend: E – Excellent P - Poor G – Good NI – Needs Improvement A – Average The table illustrates the user evaluation results according to the respondents’ category; the computed weighted mean for Correctness corresponds to a 2.60 average which is interpreted as Average. On the other hand the computed weighted mean for Reliability category is 2.70 which describe the analysis as Average. A 2.50 weighted mean is seen on the Efficiency category that equates to the interpretation of Average, 2.30 weighted mean is shown on the Testability describe as Poor category and 2.60 for Portability which equates to Average. The total computed weighted mean for the user evaluation result is 2.54 which describes as the overall computed mean as Average. From the tabulated result, the level of efficiency of the existing system evaluated is Average. Payroll Management System Page 62 Table 11 Results of Software Evaluation According to Respondent’s Category of Prototype System Criteria Technic Mea NonTechni al n cal Mea Tota Interpretati n l on Ran k Mea n Correctness 5 3.00 5 3.40 3.10 A 4 Reliability 5 2.60 5 3.80 3.30 A 2 Efficiency 5 3.20 5 3.40 3.30 A 2 Testability 5 3.00 5 3.60 3.40 G 1 Portability 5 3.20 5 3.40 3.20 A 3 Overall 3.26 Mean Overall A Interpretati on: Legend: E – Excellent G – Good P - Poor NI – Needs Improvement A – Average Payroll Management System Page 63 The table illustrates the user evaluation results of the prototype system according to the respondents’ category; the computed weighted mean for Correctness corresponds to a 3.10 average which is interpreted as Average. On the other hand the computed weighted mean for Reliability category is 3.30 which also describe the analysis as Average. A 3.30 weighted mean is seen on the Efficiency category that equates to the interpretation of Average, 3.40 weighted mean is shown on the Testability category and 3.20 for Portability which equates to Average. The total computed weighted mean for the user evaluation result is 3.26 which describes as the overall computed mean as Average. From the tabulated result, the level of effectiveness of the prototype system evaluated is Average. Payroll Management System Page 64 Table 12 Results of Software Evaluation According to Respondent’s Category of Proposed System Criteria Mean NonTechnical Mean Total Interpretation Rank Technical Mean Correctness 5 4.00 5 4.20 3.90 G 2 Reliability 5 3.40 5 4.60 4.10 G 1 Efficiency 5 3.60 5 4.20 4.10 G 1 Testability 5 3.60 5 4.20 3.90 G 2 Portability 5 3.80 5 4.20 4.10 G 1 Overall Mean 4.02 Overall G Interpretation: Legend: E – Excellent G – Good P - Poor NI – Needs Improvement A – Average The table illustrates the user evaluation results of the proposed system according to the respondent’s category; the computed weighted mean for Correctness corresponds to a 3.90 average which is interpreted as Good. Payroll Management System Page 65 On the other hand the computed weighted mean for User Reliability category is 4.10 which describe the analysis as Good. 4.10 weighted mean is seen on the Efficiency category that equates to the interpretation of Good, 3.90 weighted mean is shown on the Testability category and 4.10 for Portability which equates to Good. The total computed weighted mean for the user evaluation result is 4.02 which describes as the overall computed mean as Good. From the tabulated result, the level of effectiveness of the proposed system evaluated is good. C. System Testing Table 13 Percentage of the System Efficiency Evaluated by the System Testing Result System Testing 3 2 1 AVG Block and White 8 7 5 2.15 Unit Testing 9 8 3 2.30 Security Testing 10 9 1 2.45 Integration Testing 12 6 2 2.50 No. of Respondents 20 Box Testing Overall Interpretation: Payroll Management System 2.35 (Full Compliance) Page 66 (Results of System Testing in terms of Expertise) The Table illustrates the system testing according to the field expertise, the average measurement of Block and White testing 2.15, for the average measurement of Unit Testing 2.30, for the average measurement of system testing 2.45 and for the average measurement of integration testing 2.35. The respondents gave higher rating on system testing of 2.50 than respondents who gave low rate of 2.15. The total computer weighted mean for the system evaluation result is 2.35 which describes as Full Compliance. There is no significant difference between effectiveness of the system evaluated by the user evaluation result of the present, the proposed system and the prototype system in terms of: Correctness, Reliability, Efficiency, Testability and Portability. Table 14 Result of Software Evaluation computed in One way ANOVA Ave_Eval Sum of Squares Payroll Management System Df Mean F Sig Square Page 67 Between 16.917 11 1.538 3.083 18 0.171 20.000 29 8.978 0.000 Groups Within Groups Total Table 15 Result of Software Evaluation: Existing, Prototype and Proposed System Ave_Result Ave_Exist Mean Interpretation Ave_Prot Ave_Prop 2.54 3.26 4.02 Average Average Good The Table illustrate the computed difference was found to be significant since the computed value 2.54 from the Existing System, and 3.26 from the Prototype System is less than the tabular value of the Proposed System which equates to 4.02 with this result the researcher rejects the null hypothesis that there is no significant difference between the effectiveness of the system evaluated by the user evaluation result of the present, the proposed system and the prototype system. Payroll Management System Page 68 CHAPTER 5 Conclusion The system proposal entitled “Payroll Management System” will be beneficial to the company for maximizing its profits; and minimizing manpower and additional equipments necessary for LAN-Based Time keeping and Payroll System. With the use of this new system, computations and gathering are all accurate, Data manipulating and processing are expedited, report generations ate faster and security for the held are better, and consumes less office space, a powerful business tool that would greatly aid updating of new time keeping and payroll system. The computed difference was found to be significant since the computed value 2.54 from the Existing System, and 3.26 from the Prototype System is less Payroll Management System Page 69 than the tabular value of the Proposed System which equates to 4.02 with this result the researcher rejects the null hypothesis that there is no significant difference between the effectiveness of the system evaluated by the user evaluation result of the present, the proposed system and the prototype system. This “LAN-Based Timekeeping and Payroll System by using Biometrics” thus increasing effectiveness by a very considerable amount. Recommendation Based on the performance of the LAN-Based Timekeeping and Payroll system using Biometrics, the researchers highly recommend that this study be implemented to any company and other possible branches. Also with its dependable performance and easy to use procedures, this study can be a great help for companies and organizations concerning their Time Keeping and Payroll system using Biometrics. Payroll Management System Page 70 Appendix A Context Diagram 0 Payslip Payroll Report Login FingerPrint Employee Invalid Finger Print LAN-BASED TIMEKEEPING AND PAYROLL SYSTEM FOR BLANCO FAMILY ACADEMY Human Resources Employee Details SSS,PhilHealth, Pag-Ibig, TAX Details Employee Details SSS,PhilHealth, Pag-Ibig, TAX Details Login Payroll Report Accountant Figure 4.1: Context Diagram for Time keeping and Payroll System Payroll Management System Page 71 Appendix B Data Flow Diagram Invalid Fingerprint Employee Attendance Record 1 D1 Fingerprint Employee Validate Fingerprint D2 Employee File Employee Record Employee Details Deduction File 67 Computed Deductions (SSS, Pag-Ibig, PhilHealth , WithHolding Tax) Add Employee Computed Gross Pay 2 Employee Details Compute Gross Pay Accountant/ Admin Computed Gross Pay D3 Deduction Tables (SSS, PhilHealth, Pag-Ibig) D1 Employee File D2 Employee Attendance Record 3 SSS, Pag-Ibig, PhilHealth Deduction Compute Net Pay Computed payroll (Net pay, Deductions) Payslip Details (Employee record, Deduction Details) 4 Deduction File Deduction Detail 5 Generate payroll Report Generate Payslip Computed Payroll (net pay deductions) Payslip D1 Employee Employee File Payroll Report Admin Payroll Report Accountant Employee Details 7 Update Deduction or Employee Files Deduction Details D2 SSS, Pag-Ibig, PhilHealth Deduction Withholding Tax Deduction File D3 Deduction (SSS, Pag-Ibig, PhilHealth) D4 Withholding Tax Deduction details, Employee details SSS, Pag-Ibig, PhilHealth Deduction Admin/Accountant Figure 5: Data Flow Diagram for Time keeping and Payroll System Payroll Management System Page 72 Appendix C System Flowchart Human Resources Add Employee Enter New Employee information Employee Time In & Out Set Basic Salary Retrieve Old Employee Record Finger Print Registration Calculate Total hours of worked Scanning Finger Print Calculating Payroll Processess Allowances Deductions and Loans Timekeeping And Payroll Payslip Timesheet Reports Calculating all the Earnings and Deductions Payslip Employees Figure 6: System Flowchart for Time keeping and Payroll System Payroll Management System Page 73 Appendix D Hierarchical Input Process Output Proponents: Chester I. Barry and Joemel A. Valenzuela Program: LAN-BASED Timekeeping and Payroll System using Biometrics for Pag-IBIG Fund Module: 1.0 Input Process Output 1 Employee Management Add, Edit, Delete, save,& search Employee, Set salary. New employee record added 2 Finger Print Registration Search Employee, set name of Finger to be enrolled/scan. New employee finger print record added 3 Attendance Monitoring Retrieves the employees In and out. Attendance/Daily time record 4 Payroll Transaction Search employee, Schedule Information Generate Payroll Print Payslip Report 5 Loan Setting the loan type, amount and payment period New loan added to employees record 6 Leave Set the leave date for employee New leave added to employee record 7 Holiday Set Holiday New holiday Record added 8 Report Generating Reports for payslip, Taxes and timesheet Summary Reports 9 Access Control Privileges to access some operations User privileges update Figure 7: Hierarchical Input Process Output for Time keeping and Payroll System Payroll Management System Page 74 Proponents: Chester I. Barry and Joemel Valenzuela System using INPUT Program: LAN-BASED Timekeeping and Payroll Biometrics for Blanco Family Academy Module: 1.1 Employee Management PROCESS OUTPUT Add New Employee’s Information Input and Save Employee’s Information New Employee Information Edit Employee’s Information Search Employee and edit Employee Information updated Set Schedule Search Employee to be Scheduled Employee Schedule Updated Set Employees Salary Input Basic Salary Rate And reset deduction Employee Salary Updated Proponents: Chester I. Barry and Joemel Valenzuela System using INPUT Program: LAN-BASED Timekeeping and Payroll Biometrics for Blanco Family Academy Module: 1.2 Finger Print Registration PROCESS OUTPUT Employee Name Request Set Name of Finger Print Validating Employee Fingerprint Finger to be enrolled Scanning of Fingerprint Employee Fingerprint updated Figure 7.1: Hierarchical Input Process Output for Time keeping and Payroll System Payroll Management System Page 75 Proponents: Chester I. Barry and Joemel Valenzuela INPUT Program: LAN-BASED Timekeeping and Payroll System using Biometrics for Blanco Family Academy Module: 1.3 Attendance Monitoring PROCESS OUTPUT Scanning of Employee Fingerprint Verifying the Finger Print Login/Logout Time log updated Manual Input of Time Getting the Schedule to be Logged Time log updated Proponents: Chester I. Barry and Joemel Valenzuela INPUT Employee Name PROCESS OUTPUT Generate the employee’s Payroll Payroll Results Proponents: Chester I. Barry and Joemel Valenzuela INPUT Program: LAN-BASED Timekeeping and Payroll System using Biometrics for Blanco Family Academy Module: 1.4 Payroll Transaction Program: LAN-BASED Timekeeping and Payroll System using Biometrics for Blanco Family Academy Module: 1.5 Loan PROCESS OUTPUT Search Employee Name Set Type of Loan and Interest And Amortization Period Loan Updated Input amount of cash advance Checking of cash to be borrowed Cash advance updated Figure 7.2: Hierarchical Input Process Output for Time keeping and Payroll System Payroll Management System Page 76 Proponents: Chester I. Barry and Joemel Valenzuela INPUT Set Date Period to be submitted PROCESS OUTPUT Checking of type of Leave New Leave File Proponents: Chester I. Barry and Joemel Valenzuela INPUT Set Type of Holiday Program: LAN-BASED Timekeeping and Payroll System using Biometrics for Blanco Family Academy Module: 1.7 Holiday PROCESS OUTPUT Add, delete and save type of Holiday New Holiday Added Proponents: Chester I. Barry and Joemel Valenzuela INPUT Select type of report Program: LAN-BASED Timekeeping and Payroll System using Biometrics for Blanco Family Academy Module: 1.6 Leave Program: LAN-BASED Timekeeping and Payroll System using Biometrics for Blanco Family Academy Module: 1.8 Reports PROCESS OUTPUT Setting the name of employee, month and year View Report Proponents: Chester I. Barry and Joemel Valenzuela Program: LAN-BASED Timekeeping and Payroll System using Biometrics for Blanco Family Academy Module: 1.9 Access Control INPUT PROCESS OUTPUT Select User Enrolled sections to be accessed by a user New User Added Figure 7.3: Hierarchical Input Process Output for Time keeping and Payroll System Payroll Management System Page 77 Appendix E Visual Table of Contents (VTOC) 1.0 Timekeeping and Payroll System 1.1 Employee Management 1.2 Finger Print Registration 1.6 Leave 1.3 Attendance Monitoring 1.7 Holiday 1.4 Payroll Transaction 1.8 Reports 1.5 Loan 1.9 Access Control Figure 8: Visual Table of Content for Time keeping and Payroll System 1.2 Finger Print Registration 1.2.1 Search Employee 1.2.2 Scan Finger Figure 8.1: Finger Print Registration Payroll Management System Page 78 1.1 Employee Management 1.1.1 Add Employee 1.1.2 Edit Employee 1.1.3 Delete Employee 1.1.4 Save Employee 1.1.5 Set Salary 1.1.6 Set Schedule 1.1.7 Search Employee Figure 8.2: Employee Management 1.3 Attendance Monitoring 1.3.1 Time In & Out Identifier Figure 8.3: Attendance Monitoring Payroll Management System Page 79 1.4 Payroll Transaction 1.4.1 Search Employee 1.4.2 Calculate 1.4.3 Print 1.4.4 Schedule Information Figure 8.4: Payroll Transaction 1.5 Loan 1.5.1 Search Employee 1.5.2 Loan Type 1.5.3 Loan Amount 1.5.4 Amount Period Figure 8.5: Loan Payroll Management System Page 80 1.6 Leave 1.6.1 Search Employee 1.6.2 Set Date 1.6.3 Submit Leave Figure 8.6: Leave 1.7 Holiday 1.7.1 Set Holiday 1.7.2 Save 1.7.3 Delete Figure 8.7: Holiday Payroll Management System Page 81 1.8 Reports 1.8.1 Payslip 1.8.2 Tax 1.8.3 SSS 1.8.7 Loan Contribution 1.8.6 Timesheet 1.8.4 PhilHealth 1.8.8 13th Month 1.8.5 Pag-IBIG 1.8.9 Tax Refund Figure 8.8: Reports 1.9 Access Control 1.9.1 Select User 1.9.2 Enrolled 1.9.3 Non Enrolled 1.9.4 Submit 1.9.5 Cancel 1.9.6 Set Username & Password Figure 8.9: Access Control Payroll Management System Page 82 Appendix F Entity Relationship Diagram Age Address Status Empname Position EmployeeID Admin EmployeeID Register DeptID DeptName Division Employee Works For Department Name File Record Has Daily Time Record Position Date Time In & Out Department Position PositionID PositionName Goes To EmployeeID Distributes Payslip Accountant Employees Computes Name Deduction Determine Department Employee’s Salary Loans & Taxes PagIBIG ITW (BIR) Gross Pay PhilHealth Net Pay SSS Figure 9: Entity Relation Diagram of Time Keeping and Payroll System Payroll Management System Page 83 Appendix G Economic Feasibility OPERATION COST (Existing for a Pen Manufacturing Company) A. B. Personnel Monthly Annually (2) Payroll Personnel @ 16,000 32,0000.00 384,000.00 32,000.00 384,000.00 Supplies (2) Log book @ 85.00 170.00 2,040.00 (5) Ball pen @ 7.00 35.00 420.00 (2) Two small box staple wire @ 19.25 38.05 (1) Liquid eraser @ 25.00 25.00 300.00 (1) Small box of paper clip @ 21.00 21.00 252.00 Total Supplies Cost C. 289.05 462.00 3,474.00 Equipment (1) Calculator @ 270 Salvage value = 270.00 * .2 = 54.00 Description value = 270.00 – 54.00 1 Payroll Management System Page 84 = 216.00/year (1) Medium stapler @ 75.00 Salvage value = 75.00 * .2 = 15.00 Description value = 75.00 – 15.00 1 = 60.00/year (1) 12inch ruler @ 24.00 Salvage value = 24.00 * .2 = 4.80 Description value = 24.00 – 4.80.00 1 =19.20/year Total Equipment Cost: A. Personnel B. Supplies C. Equipment Total Annual Cost (Existing System) Payroll Management System 310.20 384,000.00 3,474.00 310.20 387,784.20 Page 85 OPERATION COST (Proposed) A. Personnel Monthly Annually (1) Payroll Personnel @ 16,000 16,000.00 192,000.00 (The other personnel will be assign 16,000.00 192,000.00 Provided a new job description by the employer) B. Supplies (2) Ball pen @ 7.00 14.00 (4) Folder @ 8.00 32.00 (4) Fastener @ 3.00 12.00 144.00 (1) Ream bond paper @ 160.00 160.00 1,920.00 218.00 C. 168.00 384.00 2,616.00 Equipment (1) Medium stapler @ 75.00 Salvage value = 75.00 * .2 = 15.00 Description value = 75.00 – 15.00 1 =60.00/year (1) Canon printer @ 6525.00 Salvage value = 6525.00 * .2 = 1,305.00 Description value = 6525.00 – 1305.00 Payroll Management System Page 86 3 =1,740.00/year 1BOX LAN CABLE @ 800.00 Salvage value = 800.00 * .2 = 160.00 Description value = 800.00 – 105.00 3 =213.33/year 1BOX RJ45 @ 150 .00 Salvage value =150.00 * .2 = 30.00 Description value = 150.00 – 30.00 3 =40.00/year (1) Router @ 1398 .00 Salvage value =1398.00 * .2 = 270.06 Description value =1398.00 – 270.06 3 =375.08/year Total Equipment Cost: A. Personnel B. Supplies Payroll Management System 5280.33 192,000.00 2,369.13 Page 87 C. Equipment 2334.82 Total Annual Cost (Proposed System) 196703.95 Development Cost A. Hardware Cost (3) Computer set @ 16181.00 Diamond Evolution LCD17 inch Monitor = 5082.00 Diamond Evolution AVR = 535.00 Diamond Evolution Mouse = 150.00 Diamond Evolution Key Board = 250.00 Diamond Evolution Desktop =10164.00 Desktop Specs. Internal Memory RAM = 2.00GB Hard Disk Capacity =60.00GB Processor = Intel Pentium 1.60GHZ Video Card =400 300 AGP Window System Type = MS Window7 32bit Salvage value = 48543.00 * .2 = 9708.06 Payroll Management System Page 88 Description value = 48543.00 – 9708.06 3 =12,944.98/year (1) Biometrics @ 4500.00 Salvage value = 4500.00 * .2 = 900.00 Description value = 4500.00 – 900.00 3 =1200.00/year 1BOX LAN CABLE @ 800.00 Salvage value = 800.00 * .2 = 160.00 Description value = 800.00 – 105.00 3 =213.33 year 1BOX RJ45 @ 150 .00 Salvage value =150.00 * .2 = 30.00 Description value =150.00 – 30.00 3 =40.00/year (1) Router @ 1398 .00 Payroll Management System Salvage value = 1398.00 * .2 Page 89 = 270.6 Description value =1398.00 – 270.6 3 =375.8/year (1) Canon printer @ 6525.00 Salvage value = 6525.00 * .2 = 1305.00 Description value = 6525.00 – 1305.00 3 =1740.00/year Total Hardware Cost B. 16138.31 Software Cost (1) Visual Studio 2008 @ 1825.00 Salvage value =1825.00 * .2 = 365.00 Description value =1825.00 – 365.00 3 = 486.26 Total Software Cost C. Labor Cost Programmer 12,000 per Month Payroll Management System 486.26 = 48000.00 Page 90 Total Labor Cost D. E. = 48000.00 Supplies Cost Printer Ink 500.00 Ream bond paper 160.00 Ball pen 7.00 DVD-R 15.00 Total Labor Cost 682.00 Electric Consumption Cost Florescent 25watts * Hrs usage in 4 months/ 4months 25watts * 128 / 4 = 800.00 Computer 220v * Hrs usage in 4 months/ 4months 220v * 128 / 4 F. = 2560.00 Total Labor Cost 3650.00 Food and Transportation Cost 2000.00 A. Hardware Cost 16,138.31 B. Software Cost 486.26 C. Labor Cost D. Supplies Cost E. Electric Consumption Cost F. Food and Transportation Cost Payroll Management System 48,000.00 682.00 3,650.00 2,000.00 Page 91 Total Development Cost 22,956.57 Cost and Benefits Analysis Existing Cost 387,784.20 Proposed System Cost 196,703.95 Annual Cost Saving 191,980.25 ANNUAL COST PRESENT CUMMLATIVE BENEFIT VALUE PRESENT VALUE 1 191,980.25 171,438.00 171,438.00 2 191,980.25 153,200.00 324,628.00 3 191,980.25 136,690.00 461,318.00 4 191,980.25 122,099.00 583,417.00 5 191,980.25 108,853.00 692,270.00 YEAR Payroll Management System Page 92 To get the Present Value: Present Value =191,980.25* 1 (1+12/100) 171,438.00 =191,980.25* 1 / (1.12) for first year =191,980.25* .893 Present Value =191,980.25* 1 (1+12/100)2 153,200.00 =191,980.25* 1 / (1.12 x 1.12) for second year =191,980.25* .797 Present Value =191,980.25* 1 (1+12/100)3 136,690.00 =191,980.25* 1 / (1.12 x 1.12 x 1.12) for third year =191,980.25* .712 Present Value =191,980.25* 1 (1+12/100)4 122,099.00 =191,980.25* 1 / for fourth year (1.12 x 1.12 x 1.12 x 1.12) =191,980.25* .636 Present Value =191,980.25* 1 (1+12/100)5 108,853.00 =191,980.25* 1 / for fifth year (1.12 x 1.12 x 1.12 x 1.12 x1.12) =191,980.25* .567 Payroll Management System Page 93 To get the payback period: Formula: Payback Period = Annual Cost / Present Value Payback Period per Year Annual Cost Present Value 1.1198 YEAR 1 191,980.25 171,438.00 1.2531 YEAR 2 191,980.25 153,200.00 1.2531 YEAR 3 191,980.25 136,690.00 1.5723YEAR 4 191,980.25 122,099.00 1.76367 YEAR 5 191,980.25 108,853.00 To get the net saving: Formula: Net Saving = End Cumulative Present Value – Total Development Cost Net Saving per Year End Cumulative Present Value Total Development Cost 148,481.43 year1 171,438.00 22,956.57 301, 671.43 year2 324,628.00 22,956.57 438,361.43year3 461,318.00 22,956.57 Payroll Management System Page 94 560,460.43year4 583,417.00 22,956.57 669,313.43year5 692,270.00 22,956.57 To get the ROI: Formula: Return of Investment (ROI) (5 years) = ((End Cumulative Present Value – Total Development Cost / End Cumulative Present Value) * ROI End Cumulative Total End Cumulative Present Value Development Cost Present Value 86.61 Year 1 171,438.00 22,956.57 171,438.00 92.93 Year 2 324,628.00 22,956.57 324,628.00 95.02 Year 3 461,318.00 22,956.57 461,318.00 96.06 Year 4 583,417.00 22,956.57 583,417.00 96.68 Year 5 692,270.00 22,956.57 692,270.00 100 Payroll Management System Page 95 Appendix H Existing System The Organization which is maintaining most of their day-to-day transactions date in the register (manually). The employees of the organization are doing the whole work manually. All the work is done manually (maintained and registers) so different employees are appointed for the maintenance of register containing all information related to the organization The Timekeeping and Payroll System of any company is inaccurate sometimes when it comes to computing their time logs and payroll. Also, the Employees of the company are using Bundy Clock to indicate in their Date Time Card their time of work in and out every day and the Accountant administrator based the wages of each employee in that time Card. It is hustle to use and long term creating the payroll slip, and the time keeping which the Human Resources need to encode all the attendance of employee using spreadsheets. Therefore the Company’s Time Keeping and Payroll system need improvement. Payroll Management System Page 96 Appendix I User Manual Figure 10: Main Form Main Form 1.) Picture- it display the employee photo. 2.) Employee Information- it shows the information of the employee that has been logged. 3.) Login- it display the login name and time of the employee. 4.) Time- display the current time. 5.) Logout-it display the logout name and time of the employee. 6.) Manual login- it allow the user to input the logged manually. Payroll Management System Page 97 Figure 11: Form Manual Login Form Manual Login 1.) Username- Where the user inputs the username. 2.) Password- Where the user inputs the password. 3.) Login- Submit the username and password to enter the Form schedule. 4.) Back-cancel the session and to go back to the Main Form. Figure 12: Form Manual Payroll Management System Page 98 Form Manual 1.) Employee Information- Select an Employee that will add a date and time schedule. 2.) Date- it allow the user to select a date that will to set the schedule. 3.) Get Schedule- it allows the user to view the Schedule. 4.) Time- where the user inputs the time of the employee’s time in and out. 5.) Save- it allows the user to save the schedule. 6.) Back- it allow the user to close the form and go back to the main form. Figure 13: Login Form Login Form 1.) Username- Where the user inputs the username. 2.) Password- Where the user inputs the password. Payroll Management System Page 99 3.) Login- Submit the username and password to enter the Form Management. 4.) Cancel -cancel the session and to go back to the Main Form. Figure 14: Form Management Form Management 1.) Employee Management- it allows the user to add new employee Information, were it can be edited, set it salary delete and view the information about the employee. 2.) Finger Print Registration- It allows the user to select an employee that will enroll its fingerprint. 3.) Payroll Transaction- Where the user select an employee to view the work details and compute its salary deduction. 4.) Loan- it allow the user to view, add a new loan and cash advance for an employee. 5.) Leave- it allow the user to set a leave for an employee whether it Vacation, Sick, Paternal or Maternal leave. Payroll Management System Page 100 6.) Holiday- It set a Holiday if it’s Special or non working Holiday. 7.) Reports- it allow the user to view all kind of reports. 8.) Control access- It allows the admin to add an account that can be access a limited section in the system. 9.) Logout- it allows the user to close the Form Management. Figure 15: Employee Management Form Employee Management Form 1.) Search- It allows the user to search the name of the Employee. 2.) Next & Previous – it allows the user to view the next or previous Employee. 3.) Employee Information- it allow the user to enter new and edit information of the employee. 4.) Add Employee- where the user can add new employee Information. 5.) Edit Employee- where the user can edit the employee information. 6.) Salary- allows the user to set the salary for the employee. Payroll Management System Page 101 7.) Set Schedule- allows the user to set the schedule of the employee 8.) Delete Employee- where the user can delete the current employee. 9.) Clear- where the user can clear the information of the employee. 10.) Save Employee- allows the user to save the new employee information. 11.) Back – it allows the user to go back in the Form Management Figure 16: Form Schedule Form Schedule 1.) Day- it allow the user to select the days of work of an employee. 2.) Start Time- It allows the user to select what time of start of work on the employee. 3.) End Time- It allows the user to select what time of end of work on the employee. 4.) Add- where the user can add the days and time of schedule of the employee. 5.) Delete- where the user can remove the days of worked the employee. Payroll Management System Page 102 Figure 17: Salary Form Salary Form 1.) Allowances- it allows the user to add some aalowances into the employee. 2.) Monthly Salary- it allows the user to enter the basic salry of the employee. 3.) Deductions- it allow the user to see the deductions of SSS, Philhealth and Tax and its contributions every month. 4.) Table- it will view the deduction table of SSS, Philhealth and Tax. 5.) Reset- it resets all the deduction of employee. 6.) Save- it saves the deductions of an employee. Payroll Management System Page 103 Figure 18: Finger Print Registration Form Fingerprint Registration Form 1.) Emloyeename- it allows the user to select the employee to be registered its fingerprint. 2.) Search- it allows the user to search employee. 3.) Input finger- it allow the user to select what finger to be registered. 4.) Register- it registered the finger print of the employee. 5.) Cancel- cancel the registration of the finger print. 6.) Sensor- it recognize the fingerprint of employee to be registered. Payroll Management System Page 104 Figure 19: Payroll Transaction Form Payroll Transaction Form 1.) Search- it allows the user to search the employee. 2.) Print-shows the print results of payslip of the employee. 3.) Close-it close then form and stop the transaction. 4.) Next & Previous- it view the next and previous employee. 5.) Late and Overtime – it Display the value of lates and overtime. 6.) Work Details- it shows the worked hours, days, present absent and leave of employee. 7.) Deductions- it display the deduction of SSS, Philhealth, Tax and Loans. 8.) Month- it allows the user to select on what month of the transaction he/she wants to transact. 9.) Year-it allows theuser yto input on what year he/she wants to transact. 10.) Calculate- it computes the worked details, OT,Lates adn deductions. 11.) Overtime- it shows if the user wants to add the overtime in the computations. 12.) View calculations- it allows the user to view the computations of the transaction. Payroll Management System Page 105 Figure 20: Loan Form Loan Form 1.) Search- it allows the user to search the employee’s name. 2.) Loan Type- it allows the user to select on what type of loan that it will be given to the employee. 3.) Loan Amount and Interest- it inputs the amount and interest the loan. 4.) Amortization Period- it set the period of starting date to end and how long it will be a fiished. 5.) Compute- it computes the loan amount and interest. 6.) Save- save the current type of loan. Payroll Management System Page 106 7.) Cash Advance Amount- it inputs the amount needed by the employee maximum of 500 pesos. 8.) Save- save the cash advance. 9.) Cancel- cancel the transaction. Figure 21: Leave Form Leave Form 1.) Search- it allow the user to search the name of employee. 2.) Date Period-it set the date of Leave. Payroll Management System Page 107 3.) Type of leave- where the user can select what type of leave. 4.) Submit- submit the leave form of employee. 5.) Exit- it close the form and back to the Form Management. Figure 22: Holiday Form Holiday Form 1.) Date- sets the date of Holiday. 2.) Description- the user inputs the description of holiday. 3.) Holiday Type- it allows the user to choose what type of holiday he/she wants to add. Payroll Management System Page 108 4.) Add- add new type of holiday. 5.) Save- saves the new type of holiday. 6.) Delete- It allows the user to delete a type of holiday. 7.) Back- it close the form Holiday. Figure 23: Form Reports Form Reports 1.) Reports- it allows the user to select a type of reports. 2.) Report Type- where the user can select a type of report whether its group or individual. Payroll Management System Page 109 3.) Search- it allows the user to search the name of employee. 4.) Month- it allows the user to select what month he/she wants to generate. 5.) Year- it allows the user to select what year he/she wants to generate. 6.) Generate- it allows the user to generate the Report. Figure 24: Form Access Control Payroll Management System Page 110 Form Access Control 1.) Select user – it allows the admin to select user that he/she wants to give some access on the system. 2.) Submit- it allows the admin to submit the enrolled section that will be accessed by the user. 3.) Cancel- Cancel the enrolled section . 4.) Enrolled button- it allows the admin to enroll some section that he/she wants to give some access in the system. 5.) Username- it allows the user to input its username to accessed the system. 6.) Password- it allows the user to input its password to accessed the system. Payroll Management System Page 111 Bibliography A. Books Steven bragg, “Accounting for Payroll” page 42-48, 2004 Walpale Myer, “Probability Statistics for scientist and Engineer”, 7th edition, B. Journals and Magazines Mendrz, Andrew: “Vision Designer Inc.”, 2010 Raks, Ramon: “The Computer Edge of the New Employment and Opportunities”, The Daily Star, Page 14, October 2005. Primer, Thomas: “Automated Computerize Process” Readers Digest magazine, page 45, May 2005. Better Humans: “Sweet FingerPrint”, 2003 Watson: “ESVES Biometrics System”, 2011 Johnson: “Modern Computer Accelerates”, 1994 C. Unpublished Materials (Theses) Alam, Khan: “Automation of time attendance System”, Jagannath University, Dhaka, March 2004. Computer Engineers: “Computerized Daily Time Record System”, BUET, Dkaha, August 2007. Payroll Management System Page 112 Ovic Alam: “Biometrics Attendance Record System”, University of Dhaka, Manila, March 2001. D. Electronic Sources http://www.scribd.com/doc/45262822/Thesis-1-4-ted Wikipedia: Terminologies Http://Wikipedia.org Payroll Management System Page 113