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Strategic Information System: Telstra, Qantas And McDonalds Add in library

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Question  1. Segregation of Duties and Telstra

Related to the telstra with the theory applied to the purchasing of telstra

Question  2. Revenue Cycle and Qantas

Describe theory and discuss how is revenue cycles helped Qantas. Make it disscussion

Questions 3. – Expenditure Cycle and McDonalds

Describe theory and discuss how is expenditure cycle helped McDonald. Make it disscussion?


1. Segregation of Duties at Telstra:

Separation of duties is also known as the Segregation of duties (SoD). It is the concept to more than one person requires completing a given task. In business to prevent error and fraud, sharing one single task is required. It involves breaking down a task in different modules which reasonably are completed using more than one resource person. A common Segregation of Duties (SoD) for payroll need to have only one responsible person for accounting portion of job and other one is responsible for the signing the check.

Though Segregation of Duties improves security, it also breaks down the task into separate component, which put the negative impact on business efficiency and increase the cost, staffing the requirements and complexity. Hence, most of the organization applies Segregation of Duties (SoD) to only vulnerable and to the most critical span of the business.

Here approach is to engage suppliers for different task, which is careful balancing between achieving best possible value for money and excellence in customer service results (, 2015).

There are number of stages involved in sourcing and selection, which includes:

  • Identification of goods, services and business needs.
  • To meet the requirements, invitations need to be sent to the supplier to encourage for the quoting or to submit tender or proposal to meet the requirements.
  • Now, while assessing the supplier based on the range of criteria, segregation is done, which includes:
  1. Best possible value for money over the contract duration.
  2. Performance and quality.
  3. Reliability, capacity and timeliness to supply.
  4. Contribution and innovation to the competitive position of Telstra.
  5. Environmental and social performance.
  6. Safety and health considerations.
  7. Commercial risk.
  8. Agreement negotiation to give supply to the Telstra.

2. Revenue Cycle and Qantas:

Revenue cycle can be defined as different perspective drawn on the normal sales cycle, in which calculation start on the very day when company met the potential customers and started following the transaction throughout the counting, sales period with the relationship between the company and customer in future. Revenue cycle coordinates payment process and entire customer engagement from the beginning to end. With its concept, one can state that it begins with customer capture and marketing, which advances through the provision of services and goods. It concludes with customer payments which includes refunds and returns. Customers, who proceeds along the revenue cycle, touches different areas in a company, such as, fulfillment team, sales team, customer service representative.

There are fresh of eyes are required in business to be watchful on both executive and board committee. There is so much complexity in Airline finances, which are pivotal for earnings, that the top jobs needs to go to person having strong finance background and the realization into aviation strategy. 

In the year of 2011/2012 there was a transformation. We recorded a considerable profit before tax despite of bold challenges. For 2011/2012, Qantas Group reported profit before tax of $95 million. Though this group faced a challenging situation in past years, it became there with a sustainable future as a result of the major transformation costs. After the tax of $244 million, the group made its reporting on statutory loss. Sound financial position with $3.4 billion cash and an investment-grade rating on credit held by this group.

2011/12 main international market revenue freight tonnage kilometers(RFTK)

South East Asia


United Kingdom/Europe


North East Asia




Expenditure Cycle and McDonalds:

Expenditure cycle follows purchasing from the state of decision taking to buy through the state of final payment. Whenever shoppers make purchases, they use expenditure cycle. Some following steps are there followed by them- they determine the need to purchase the product, comparing prices along with the suppliers. For example, if a company periodically buys such office products, then the expenditure cycle would be producing purchase orders generated from different employee requests for more amount of materials, whose order are placed using purchase order (Wright, 2015).

In recent years McDonalds has been growing by being unmatched by its competitors of traditional burger chain. Burger king and Wendy’s have been losing its market share, while McDonald is growing, according to the analysis by Technomic Inc., a consulting firm and a Chicago based food service research firm. Being based on 2011 sales data, Technomic estimated McDonald’s owned near about 17 percent of limited service restaurant industry in United States.


References, (2015). Telstra - ICT Solutions for the Financial Services Industry. [online] Available at: [Accessed 20 Feb. 2015].

Wright, T. (2015). What Is an Expenditure Cycle?. [online] Business & Entrepreneurship - Available at: [Accessed 20 Feb. 2015].

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