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* PwC175c Best Practice Financial Processes: Accounts Receivable 第一页，共十七页。 Account Receivable - Best Practice Objectives Accounts Receivable Objectives Organisation People Processes Controls Measures Information Systems To ensure customer payments are received efficiently and effectively for goods/services delivered, within the agreed terms and conditions To manage credit risk efficiently without creating unnecessary delays in the sales cycle To maintain a complete and accurate statement of outstanding debtors To provide complete forecast information to assist the management of short-term cash requirements Centralised processing Economies of scale Customer focus Establish credit levels Issue sales order Issue invoice Monitor credit Collect cash Procedures manual Authorisation Validation/matching Credit control Cost per invoice Credit notes percentage Cost per payment received Days debt outstanding Integrated with sales system Automatic matching Electronic receipts Customer relations Legal framework awareness Credit management 第二页，共十七页。 Accounts Receivable - Trends From To Separate AR module Payment by cheque Complex/variable trading terms Manual matching Performed by Finance department Integrated systems Electronic payment Common trading terms for all customers Automatic matching Shared or outsourced services 第三页，共十七页。 Accounts Receivable - Measures/Cost Drivers 90 percentile Median 10 percentile Number of customer payment received per accounts receivable FTE per annum 40,300 5,500 700 or less Accounts receivable cost per sales invoice processed 10 percentile Median 90 percentile ￡1 ￡3 ￡18 Median 1 day 90 percentile 4 days 10 percentile 1 day Days to process invoice/credit note (ie, time between receipt of invoice/credit note and entry into the accounting system) Cost drivers Number of AR receipts Level of multiple receipts Use of direct debiting/standing orders Use of electric funds transfer Level of credit risk associated with customer base Variety in payment t