财务管理最佳实践--应付管理.ppt

* 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 vouchers Process payments Period end processing and reporting Authorisation rules System access controls User procedures Validation and matching rules Speed of processing supplier amendments Invoices processed Invoice processing time Number of payments Period end closure time Interface between Accounts Payable and other related processes Shared employee and supplier details System validation and approval checks Supplier relations Creditor control Accounts Payable - Best Practice Objectives Accounts Payable - Best practice features Authorise and set up new suppliers payment details Maintain supplier payment details Segregation of duties between supplier set up, voucher processing and payment processing Accounts payable process vouchers: invoices, expense claims, credit notes, debit memos and prepayment requests Suppliers required to use PO number on all documents and three way match wherever possible Consolidated periodic invoicing for high frequency suppliers Process Features Maintain supplier details Process vouchers Optimisation of early payment discounts Payment runs properly authorised Process payments All transactions completed before period closed Reconciliation of Accounts Payable activity and reconciliation with General Ledger control account Management reports run once period is finally closed Period end processing and reporting Accounts Payable - Best