You are here


15 January, 2016 - 09:49


This chapter covers the revenue collection (RC) process. In enterprise system terms, the marketing and sales (M/S) and RC processes jointly fulfill what is commonly known as the “Order to Cash” process you saw in Figure 11.1. The RC process is triggered by the M/S activities covered in THE “ORDER-TO-CASH” PROCESS: PART I, MARKETING AND SALES (M/S). In fact, many firms do not distinguish between the two processes as clearly as we have in this book.


This chapter first defines the RC process and describes its functions. Over and above event recording aspects of the process, we examine RC’s importance in meeting customer needs and show how companies have used the RC process to gain competitive advantage. We explore technologies that have been used to leverage the process and to compete in an environment increasingly driven by enterprise systems and e-business. Based on this business environment, we consider the imprint of the RC process on the organization, again taking both a horizontal and vertical perspective. We follow this with discussion of both the logical and physical aspects of a typical process implementation. As in THE “ORDER-TO-CASH” PROCESS: PART I, MARKETING AND SALES (M/S), control issues are dispersed throughout the chapter and are summarized by application of the control framework of CONTROLLING INFORMATION SYSTEMS: PROCESS CONTROLS.



  • To describe the business environment for the revenue collection (RC) process
  • To analyze the effect of enterprise systems and other technologies on the RC process
  • To describe the RC process logic, physical characteristics, and support of management decision making
  • To describe and analyze controls typically associated with the RC process