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212普华永道--财务管理最佳实践之应付管理

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普华永道财务管理最佳实践之应付管理

普华永道财务管理最佳实践之应付管理
credit and maintaining good relations with suppliers To take full advantage of opportunities to recover VAT
Supplier relations Creditor control
Information Systems
6
To
Integrated systems Electronic payment On-line matching Shared Service Centres or
outsourced services
PwC175b(1)
7
Accounts Payable - Critical Success Factors These are a summary of the key business requirements, which must be met to achieve the objectives.
Invoices processed Invoice processing
time Number of payments Period end closure
time
Accounts Payable - Best practice features
Maintain supplier details
resolved Forward payment schedule to cashflow management Flexible matching criteria
PwC175b(1)
8
Accounts Payable - Appendix 1 : IDEF Process Flow

全212普华永道--财务管理最佳实践之应付管理 共17页PPT资料

全212普华永道--财务管理最佳实践之应付管理 共17页PPT资料

Interface with General Ledger, Fixed Assets, Project Accounting and Cash Management
Use of workflow software to resolve queries and monitor process
Facility to suspend payments
Integration with General Ledger minimises reconciliation adjustments
Transaction processing prevented for closed periods
Optimisation of early payment discounts
Payment runs properly authorised
Consolidated periodic invoicing for high frequency suppliers
3
Period end processing and reporting
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
Cost drivers
Number of invoices received per month Number of suppliers Number of different terms and conditions Complexity of authorisation process Proportion of invoices automatically matched with PO's Number of supplier queries Proportion of invoices received electronically Proportion of payments made electronically

普华永道财务管理最佳实践之应付管理

普华永道财务管理最佳实践之应付管理
➢ 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
1
普华永道财务管理最正确 实践之应付管理
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PwC175b(1)
Accounts Payable - Best Practice Objectives
Process Features
➢ 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
processing and reporting
Accounts Payable Objectives
➢ To maximise processing efficiency ➢ To ensure invoices are processed to agreed

普华永道财务管理最佳实践之应付管理-PPT精品

普华永道财务管理最佳实践之应付管理-PPT精品
Best Practice Financial Processes: Accounts Payable
Accounts Payable - Best Practice Objectives
Organisation
2
People
Centralised processing Outsourcing potential
Interface with General Ledger, Fixed Assets, Project Accounting and Cash Management
Use of workflow software to resolve queries and monitor process
Process vouchers
Process payments
Authorise and set up new suppliers payment details
Maintain supplier payment details
Segregation of duties between supplier set up, voucher processing and payment processing
Single employee database
Audit trail of changes to supplier payment details
System Features
Purchase invoices transacted via EDI with major suppliers wherever possible
All transactions completed before period closed

精选(全)212普华永道--财务管理最佳实践之应付管理资料

精选(全)212普华永道--财务管理最佳实践之应付管理资料

Facility to suspend payments
Integration with General Ledger minimises reconciliation adjustments
Transaction processing prevented for closed periods
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
Process Features
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
Single employee database
Audit trail of changes to supplier payment details
System Features
Purchase invoices transacted via EDI with major suppliers wherever possible

全普华永道财务管理最佳实践之应付_OK

全普华永道财务管理最佳实践之应付_OK
➢ System validation and approval checks
Controls
➢ Authorisation rules ➢ System access controls ➢ User procedures ➢ Validation and matching
rules
Measures
➢ Management reports run once period is finally closed
2021/8/18
3
Accounts Payable - Best practice
Maintain supplier details
features Process vouchers
Process payments
Maintain supplier details
features Process vouchers
Process payments
Period end processing and reporting
Process Features
➢ Authorise and set up new suppliers payment details
➢ Transaction processing prevented for closed periods
2021/8/18
4
Accounts Payable - Measures/Cost
drivers Number of purchase invoices per FTE per annum
Cost per purchase invoice processed
Processes
➢ Maintaining supplier details

(全)212普华永道--财务管理最佳实践之应付管理

➢ System validation and approval checks
PwC175b(1)
Controls
➢ Authorisation rules ➢ System access controls ➢ User procedures ➢ Validation and matching
rules
➢ Supplier relations ➢ Creditor control
Information Systems
➢ Interface between Accounts Payable and other related processes
➢ Shared employee and supplier details
➢ Segregation of duties between supplier set up, voucher processing and payment processing
Process Features
➢ Accounts payable process vouchers: invoices, expense claims, credit notes, debit memos and prepayment requests

➢ Purchase invoices transacted via EDI with major suppliers wherever possible
➢ Electronic validation and approval of invoices
➢ Electronic payments
➢ Default payment terms held on supplier file with manual override at P.O. and invoice

普华永道财务管理最佳实践之应付管理-17页PPT文档资料

Single employee database
Audit trail of changes to supplier payment details
System Features
Purchase invoices transacted via EDI with major suppliers wherever possible
Electronic validation and approval of invoices
Automatic matching of invoice to order and goods received note (GRN)
Electronic payments
Default payment terms held on supplier file with manual override at P.O. and invoice
Invoice processing time in days
6 days
16 days
49 days
10 percentile
Median
90 percentile
Cost per purchase invoice processed £6
£2
10 percentile Median
£17 90 percentile
Processes
Maintaining supplier details
Process vouchers Process payments Period end
processing and reporting
Accounts Payable
Objectives
To maximise processing efficiency To ensure invoices are processed to agreed

普华永道财务管理最佳实践之应付管理-17页精品文档

Single employee database
Audit trail of changes to supplier payment details
System Features
Purchase invoices transacted via EDI with major suppliers wherever possible
6
To
Integrated systems Electronic payment On-line matching Shared Service Centres or
outsourced services
PwC175b(1)
7
Accounts Payable - Critical Success Factors These are a summary of the key business requirements, which must be met to achieve the objectives.
resolved Forward payment schedule to cashflow management Flexible matching criteria
PwC175b(1)
8
Accounts Payable - Appendix 1 : IDEF Process Flow
The diagram below provides a key to the process diagrams used in this document.
credit and maintaining good relations with suppliers To take full advantage of opportunities to recover VAT

212普华永道--财务管理最佳实践之应付管理

Electronic validation and approval of invoices
Automatic matching of invoice to order and goods received note (GRN)
Electronic payments
Default payment terms held on supplier file with manual override at P.O. and invoice
PwC175b(1)
4
Accounts Payable - Best practice features
Maintain supplier details
Process vouchers
Process payments
Period end processing and reporting
Single supplier database
Interface between Accounts Payable and other related processes
Shared employee and supplier details
System validation and approval checks
PwC175b(1)
credit and maintaining good relations with suppliers To take full advantage of opportunities to recover VAT
Supplier relations Creditor control
Information Systems
Processes
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➢ Automatic matching of invoice to order and goods received note (G➢ Creditor control
Information Systems
➢ Interface between Accounts Payable and other related processes
➢ Shared employee and supplier details
Maintain supplier details
Process vouchers
Process payments
Period end processing and reporting
➢ Authorise and set up new suppliers payment details
➢ Maintain supplier payment details
Best Practice Financial Processes: Accounts Payable
Accounts Payable - Best Practice Objectives
Organisation
2
People
➢ Centralised processing ➢ Outsourcing potential
➢ Suppliers required to use PO number on all documents and three way match wherever possible
➢ Optimisation of early payment discounts
➢ Payment runs properly authorised
Processes
➢ Maintaining supplier details
➢ Process vouchers ➢ Process payments ➢ Period end processing
and reporting
Accounts Payable
Objectives
➢ To maximise processing efficiency ➢ To ensure invoices are processed to agreed terms ➢ To ensure payments made only when due and
➢ Consolidated periodic invoicing for high frequency suppliers
➢ All transactions completed before period closed
➢ Reconciliation of Accounts Payable activity and reconciliation with General Ledger control account
➢ Segregation of duties between supplier set up, voucher processing and payment processing
Process Features
➢ Accounts payable process vouchers: invoices, expense claims, credit notes, debit memos and prepayment requests
Period end processing and reporting
➢ Single supplier database
➢ Single employee database
➢ Audit trail of changes to supplier payment details
System Features
➢ Management reports run once period is finally closed
PwC175b(1)
4
Accounts Payable - Best practice features
Maintain supplier details
Process vouchers
Process payments
Measures
➢ Speed of processing supplier amendments
➢ Invoices processed ➢ Invoice processing
time ➢ Number of payments ➢ Period end closure
time
3
Accounts Payable - Best practice features
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
➢ System validation and approval checks
PwC175b(1)
Controls
➢ Authorisation rules ➢ System access controls ➢ User procedures ➢ Validation and matching
rules
➢ Purchase invoices transacted via EDI with major suppliers wherever possible
➢ Electronic validation and approval of invoices
➢ Electronic payments
➢ Default payment terms held on supplier file with manual override at P.O. and invoice