財(cái)務(wù)管理最佳實(shí)踐之應(yīng)付管理課件

1、最佳財(cái)務(wù)管理實(shí)踐: 應(yīng)付管理2010年7月2日應(yīng)付賬款目標(biāo)組織人員流程控制標(biāo)準(zhǔn)信息系統(tǒng)流程效率最大化保證發(fā)票按合同處理保證在應(yīng)付到期時(shí)付款保證負(fù)債被完全紀(jì)錄在延長(zhǎng)帳期和保持和供應(yīng)商關(guān)系上取得有效平衡盡最大可能抵扣增值稅集中處理外包的可能性維護(hù)供應(yīng)商信息處理憑證處理付款期間莫結(jié)賬級(jí)報(bào)告授權(quán)規(guī)則系統(tǒng)控制用戶程序驗(yàn)證和匹配規(guī)則處理供應(yīng)商信息的數(shù)度 發(fā)票處理時(shí)間付款次數(shù)結(jié)賬時(shí)間應(yīng)付賬款和其他相關(guān)處理的界面共享供應(yīng)商和員工信息在線驗(yàn)證和批準(zhǔn)供應(yīng)商關(guān)系付款控制應(yīng)付賬款 最佳實(shí)踐目標(biāo)應(yīng)付賬款 最佳實(shí)踐授權(quán)和建立供應(yīng)商付款明細(xì)維護(hù)供應(yīng)商付款明細(xì)分離以下職責(zé)：供應(yīng)商建檔，憑證處理和付款處理 應(yīng)付賬款處理憑證:

2、發(fā)票, 費(fèi)用表，退貨憑證和預(yù)付款等供應(yīng)商訂單號(hào)應(yīng)體現(xiàn)在所有文件上并盡可能三單匹配集中處理流程特點(diǎn)維護(hù)供應(yīng)商信息憑證處理提前付款的折扣按授權(quán)付款付款處理結(jié)帳前所有交易已完成應(yīng)付賬款明細(xì)和總帳控制科目的對(duì)帳結(jié)賬后的管理報(bào)告期末結(jié)賬和報(bào)告應(yīng)付賬款-最佳實(shí)踐單一的供應(yīng)商數(shù)據(jù)庫(kù)單一的員工數(shù)據(jù)庫(kù)供應(yīng)商付款明細(xì)變化的審計(jì)線索主要供應(yīng)商發(fā)票處理電子化電子驗(yàn)證和批準(zhǔn)發(fā)票發(fā)票和訂單，收貨單自動(dòng)匹配。和總帳，采購(gòu)，固定資產(chǎn)和項(xiàng)目會(huì)計(jì)的結(jié)合 運(yùn)用工作流程軟件解決過(guò)程監(jiān)控和供應(yīng)商問(wèn)詢系統(tǒng)特點(diǎn)維護(hù)供應(yīng)商明晰憑證處理電子支付帳期遠(yuǎn)期付款憑證，改善現(xiàn)金管理中止付款流程付款處理和總帳一體化減少調(diào)節(jié)在結(jié)賬期間防止交易輸入期末結(jié)賬

3、和報(bào)告應(yīng)付賬款 衡量/成本動(dòng)因每月收到的發(fā)票供應(yīng)商的數(shù)量不同的付款期限和條件授權(quán)程序的復(fù)雜程度發(fā)票和訂單的自動(dòng)匹配程度供應(yīng)商問(wèn)詢數(shù)量電子發(fā)票的比例 電子支付的比例中值16 天90 分位49 天90 分位中值10 分位每位員工每年度處理的發(fā)票數(shù)量15,0007,0003,000 or less處理每張發(fā)票的成本10 分位中值90 分位206017010 分位6 天發(fā)票處理時(shí)間成本動(dòng)因應(yīng)付賬款 趨勢(shì)從到單獨(dú)的應(yīng)付模塊手工支付人工匹配財(cái)務(wù)部職能集成系統(tǒng)電子支付系統(tǒng)匹配共享服務(wù)中心或外包 應(yīng)付賬款 關(guān)鍵成功因素單一的供應(yīng)商數(shù)據(jù)庫(kù)應(yīng)付流程的培訓(xùn)以及明確的工作職責(zé)和供應(yīng)商確認(rèn)好的帳期有效的溝通即反饋機(jī)制建

4、立和維護(hù)好的供應(yīng)商關(guān)系有好的流程來(lái)監(jiān)測(cè)發(fā)票的狀態(tài)和付款時(shí)間付款日程和溝通授權(quán)層次和付款帳期保存在系統(tǒng)中工作流程的建立，相關(guān)問(wèn)題到相關(guān)人員解決遠(yuǎn)期付款加強(qiáng)現(xiàn)金管理靈活的匹配標(biāo)準(zhǔn)應(yīng)付賬款 圖表管理層固定資產(chǎn)帳采購(gòu)總賬r供應(yīng)商/員工Fixed Asset detailsSupplier/EmployeeamendmentsProject expense detailsInvoice / Payment detailsPurchase ordersReconcile payments人力資源現(xiàn)金管理Management reportsPaymentsCash requirementsEmployee

5、details項(xiàng)目管理應(yīng)付賬款ReceiptsAccounts Payable - Notes Maintain Supplier Details Best Practice FeaturesShared supplier database with Purchasing. Purchasing responsible for approving suppliers (having made the required checks), agreeing terms and conditions and maintaining general and purchasing related sup

6、plier 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 Hu

7、man 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

8、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.Central

9、ise 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 details are proc

10、essed expeditiously.If, the vendor is also a customer, details are consistent in both databases.Accounts Payable - Notes Maintain Supplier Details Internal Control requirementsNew suppliers must be checked and approved by Purchasing in accordance with company policy. Similarly, Purchasing are respon

11、sible for processing any mergers, acquisitions or deletions. To enable efficient invoice payment processing and ensure segregation of duties, Accounts Payable are responsible for the maintenance of all payment related supplier data. In addition, authorisation for payments within Accounts Payable sho

12、uld be separate from the responsibility of maintaining supplier payment data and processing vouchers. Audit of changes to supplier payment details must be possible.Key Performance IndicatorsTime taken to process supplier amendments.Accounts Payable - Notes Process PaymentsBest Practice FeaturesUse o

13、f electronic banking systems for payments, thus minimising the need for manual intervention in the process.Centralisation of the payment processing in order to minimise the risk of making duplicate payments.Payments made no sooner than the due date in order to maximise cash flow benefits.Facility to

14、 suspend individual payments. The withholding of payment can be a powerful tool in ensuring that the vendor complies with any requirements asked of it.Avoid payments in cash. Apart from being costly to administer, the potential for fraud is greatly increased.Accounts Payable - Notes Process Payments

15、Internal Control requirementsPayment processing needs to be tightly controlled and totally segregated from vendor set-up and invoice processing activities.Key Performance IndicatorsNumber of payments per FTE. Number of overdue payments. Number of payments made too early. Accounts Payable - Notes Pro

16、cess PaymentsCost DriversThe following generate the costs for the processing of payments:-Number of payment runs.Number of manually prepared payments.Number of payment media (cheques, vouchers, diskettes, etc.).Number of foreign payments.Varied payment terms.ReportsSummary of payments per run.Paymen

17、ts on hold.Reports on Key Performance Indicators.Overdue unpaid invoicesAccounts Payable - Notes Period end processing and reportingBest Practice FeaturesAutomatic process requiring little or no manual intervention. Posting to GL should be daily. This ensures GL data is up to date and also reduces the time taken for the period end posting as fewer records are being processed.Internal Control requirementsThe basic requirement is to ensure that the data transmitted to the general ledger is complete and on time. There is a requirement to ensure that the information recorded in the gene