PWC的全球最佳财务实践 FIN-ap Best Practice Financial Processes Accounts Payable.pptVIP

Best Practice Financial Processes: Accounts Payable Accounts Payable - Best Practice Objectives Accounts Payable - Best practice features Accounts Payable - Best practice features Accounts Payable - Measures/Cost drivers Accounts Payable - Trends Accounts Payable - Critical Success Factors These are a summary of the key business requirements, which must be met to achieve the objectives. Accounts Payable - Appendix 1 : IDEF Process Flow Accounts Payable - Level 0 Context Diagram Accounts Payable - Level 1 Overview Accounts Payable - Notes Maintain Supplier Details Best Practice Features Shared supplier database with Purchasing. Purchasing responsible for approving suppliers (having made the required checks), agreeing terms and conditions and maintaining general and purchasing related supplier details on the database, including payment terms. Accounts Payable responsible for maintaining all payment related supplier data, such as bank details, payment method, payee name and address, payment contacts. Shared employee database with Human Resources. Employee details are maintained by Human Resources, but sufficient details must be held and maintained by Accounts Payable, to allow payment of expenses. Employee details required include payment method, bank details, remittance address, payee name and employee cost centre. Accounts Payable should not have access to other confidential employee data. One payment address for each vendor. Where a vendor provides goods or services from a number of locations, the consolidation of the payment process not only reduces the number of payments necessary but also removes the potential need to reconcile a number of individual accounts. Centralise the vendor set-up capability in order to minimise the risk of unauthorised or duplicate vendors being set up more than once. From an audit point of view, the control over vendor set up is also viewed as a critical activity which needs to be tightly controlled. Changes to supplier detail