财务管理最佳实践(英文版).pptVIP

Finance Function ExcellenceManagement Reporting Process第一页，共十九页。 Management Reporting ProcessThis pack has been written to provide guidance on current thinking of World Class Process design. The pack should be used as a reference document which can be discussed internally or with clients. It should not be distributed to clients as this document is the Finance Function Excellence team’s current view of leading practice. The material contained within can however be discussed with clients and should be used as a starting point for developing World Class Processes. The processes are generic and have been developed at a high level so that they can be applied to different client situations.For more information please contact one of the following:-James Meader jmeader@ 0207 951 0045Louise Stephen 0207 951 7391第二页，共十九页。 Key ProcessObjectivesOrganisationRolesProcessesKey ControlsKPI’sTechnologyManagement Reporting ProcessTo provide the right information at the right timeTo provide accurate informationTo ensure that the needs of the business are metTo align reporting with business strategyTo provide the business with management information that supports decision makingCentralised production of management accountsEconomies of scaleReview and analysis performed by business specialistsReport preparationVariance analysisFinancial analysisStandard control reportsAuthorisation of manual journalsAutomatic recs of ARAP to GLStandard reportingNo. of days to prepare management reportsNo. of FTEs involved in reporting processNo. of adjustments madeSingle core finance/reporting systemUse of balances scorecardsAutomated consolidationSlice and dice facility in reportingData preparationDetailed analysisReview of reports第三页，共十九页。 Management Reporting - TrendsFromToHistoric looking thick management accounting packSeparate reporting systemsUse of spreadsheetsManual reconciliationsFinance measuresOne page scorecards Integrated systems and shared dataData warehousesAutomated reconciliation