精简的财务过程_总账.pdf

CONTROLLERS’ LEADERSHIP ROUNDTABLE A UGUST 2006 STREAMLINING THE FINANCE PROCESSES - GENERAL LEDGER PROJECT ROADMAP The following report examines t he role of general ledger in financial service institutions . The report is organized along three main sections: CONSOLIDATED GENERAL STREAMLINED GENERAL IMPROVEMENTS IN GENERAL LEDGERS LEDGERS LEDGER EFFICIENCY Page 1 Page 3 Page 5 CONSOLIDATED GENERAL LEDGERS The role of the general ledger within financial services institutions has come under scrutiny over the last couple of years. Traditionally, a general ledger is the accounting hub of a finance service institution located at the centre of its infrastructure. However, in recent years, timeliness of financial reporting and other factors have greatly influenced the configuration of the general ledger. A consolidated ‘thick’ general ledger system allows management and statutory reporting. Additionally , a view of the operational details offers a more transparent view of the organization. Further, an organization’s closing cycle can be automated and shortened, using a consolidated general ledger system. Given below are some advantages of a consolidated ledger system: Speed or Control – All information can be sourced from one system, and adjustments have to be made only at a single location. Cost – Information flow is streamlined and simplified enabling straight -through processing. It also eliminates the purchase of separate sub-modules for different functions . Complexity – New subsidiaries can be integrated into a single financial platfo