普华永道Fin业务流实践FIN-AP.pptVIP

* PwC175b 1 Best Practice Financial Processes: Accounts Payable Accounts Payable Objectives Organisation People Processes Controls Measures Information Systems To maximise processing efficiency To ensure invoices are processed to agreed terms To ensure payments made only when due and payable To ensure liabilities are fully recorded and distributed correctly To achieve effective balance between extending credit and maintaining good relations with suppliers To take full advantage of opportunities to recover VAT Centralised processing Outsourcing potential Maintaining supplier details Process