该【普华永道-财务管理最佳实践之应付管理 】是由【54156456】上传分享，文档一共【16】页，该文档可以免费在线阅读，需要了解更多关于【普华永道-财务管理最佳实践之应付管理 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。BestPracticeFinancialProcesses: AccountsPayablePLEASEENTERYOURTITLEHERE汇报人姓名AccountsPayableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTomaximiseprocessingefficiencyToensureinvoicesareprocessedtoagreedtermsToensurepaymentsmadeonlywhendueandpayableToensureliabilitiesarefullyrecordedanddistributedcorrectlyToachieveeffectivebalancebetweenextendingcreditandmaintaininggoodrelationswithsuppliersTotakefulladvantageofopportunitiestorecoverVATCentralisedprocessingOutsourcingpotentialMaintainingsupplierdetailsProcessvouchersProcesspaymentsPeriodendprocessingandreportingAuthorisationrulesesscontrolsUserproceduresValidationandmatchingrulesSpeedofprocessingsupplieramendmentsInvoicesprocessedInvoiceprocessingtimeNumberofpaymentsPeriodendclosuretimeountsPayableandotherrelatedprocessesSharedemployeeandsupplierdetailsSystemvalidationandapprovalchecksSupplierrelationsCreditorcontrolAccountsPayable-BestPracticeObjectivesAuthoriseandsetupnewsupplierspaymentdetailsMaintainsupplierpaymentdetailsSegregationofdutiesbetweensuppliersetup,voucherprocessingandpaymentprocessingAccountspayableprocessvouchers:invoices,expenseclaims,creditnotes,debitmemosandprepaymentrequestsSuppliersrequiredtousePOnumberonalldocumentsandthreewaymatchwhereverpossibleConsolidatedperiodicinvoicingforhighfrequencysuppliersProcessFeaturesMaintainsupplierdetailsProcessvouchersOptimisationofearlypaymentdiscountsPaymentrunsproperlyauthorisedProcesspaymentspletedbeforeperiodclosedountManagementreportsrunonceperiodisfinallyclosedPeriodendprocessingandreportingAccountsPayable-BestpracticefeaturesSinglesupplierdatabaseSingleemployeedatabaseAudittrailofchangestosupplierpaymentdetailsPurchaseinvoicestransactedviaEDIwithmajorsupplierswhereverpossibleElectronicvalidationandapprovalofinvoicesAutomaticmatchingofinvoicetoorderandgoodsreceivednote(GRN)InterfacewithGeneralLedger,Purchasing,,FixedAssets,ountingandCashManagementFacilitytosuspendpaymentsProcesspaymentsIntegrationwithGeneralLedgerminimisesreconciliationadjustmentsTransactionprocessingpreventedforclosedperiodsPeriodendprocessingandreportingAccountsPayable-BestpracticefeaturesNumberofinvoicesreceivedpermonthNumberofsuppliersNumberofdifferenttermsandconditionsComplexityofauthorisationprocessProportionofinvoicesautomaticallymatchedwithPO'sNumberofsupplierqueriesProportionofinvoicesreceivedelectronicallyProportionofpaymentsmadeelectronicallyMedian16days90percentile49days90percentileMedian10percentileNumberofpurchaseinvoicesperFTEperannum15,0007,0003,000orlessCostperpurchaseinvoiceprocessed10percentileMedian90percentile￡2￡6￡1710percentile6daysInvoiceprocessingtimeindaysCostdriversSource:statisticstakenfromBenchmarkingdatabase21January1997AccountsPayable-Measures/CostdriversFromToSeparateAPmodulePaymentbychequeManualmatchingPerformedbyfinancedepartmentIntegratedsystemsElectronicpaymentOn-linematchingSharedServiceCentresoroutsourcedservicesAccountsPayable-TrendsTheseareasummaryofthekeybusinessrequirements,-()Output()Resources()Input()AccountsPayable-Appendix1:IDEFProcessFlowGroup/-Level0ContextDiagramVoucherapprovedforpaymentNewperiodopenPaymentdetailsreadytoposttoGeneralLedgerPaymentandremittanceadviceVoucher:Invoice/expenseclaim/Creditnote/-ountingCancelledvouchersreversedoutofAPandfiledPaymentdetailsavailableon-ocashmanagementPaymentcancelledAccountsPayable-Level1Overview
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