基層財務調查問卷培訓材料

1、 PAGE PAGE 262 / 2524.5-Accounts Payable FTEs and Costs 應付賬款全職員工當量（FTE）和成本W(wǎng)hatareyourFTEcountsandfullyloadedlaborfor the process of AccountsPayable?ManagerFTEsManager Fully loaded laborcostsProfessionalFTEsProfessional Fully loaded laborcostsClericalFTEsClerical Fully loaded laborcosts應付賬款流程的全職員工當量（

2、FTE）成本（全口徑）是多少？財務管理人員的全職員工當量b)財務管理人員的人工成本（全口徑）c)財務業(yè)務專家的全職員工當量（FTE） d)財務業(yè)務專家的人工成本（全口徑）一般職員的全職員工當量（FTE）一般職員的人工成本（全口徑Help:A full time equivalent (FTE) is based on a regularwork week,typically40hours. Anemployeethatworks20hoursaweek would be a .5 FTE. However, anyone working more than 40 isstilljustoneF

3、TE.Overtimehoursareexcluded.FTEscanonly be captured in increments of 10%.All fully loaded labor including any overtimecosts,shouldbeenteredusingwholenumbers.Laboristhecost ofprovidingcompensationforemployeesbasedona40-hourwork week and includes thefollowing: Salaries& wages,Overtime/vacation/sickSec

4、urity/Medicare/health,pay/personalleave,SocialPension/retirement/savings/401kplans, Bonuses, and Benefits weighting is typically utilized.Note: Do not include stock options, one-time severance due to restructuring, or signing bonuses. Include independent contractorsinthedeterminationofheadcount(andf

5、ullyloaded labor cost) if they are actively managed (i.e., defined work hours or productivity levels).Hackett recommends that you use the FTE worksheetprovided to account for the FTEs and costs by role. The worksheet willsummarize the required information to enter the required informationforthisques

6、tion.PleaseensurethatHackettdefinitions are used when determining staff mix.Managers - Managers are persons primarily responsible leadingadepartment(oranumberofdepartments)andperforming oversight,planning,administrativeandpersonnelfunctions.A manager is any person that directly supervises staff. Exc

7、lude those employees that may have a manager title but do not have any staff reporting to them or performance management responsibility for another employee.Professionals - Professionals are persons primarily performing analytical and technical functions.They work in highly-skilledpositions,arenorma

8、llyconsidered professionals, and are typically exempt from overtime. Professionalsaretypicallydegreedandmayholdcertifications. Persons holding a managerial title but having no supporting staff should be considered as professional.Clericals - Clericals are persons primarily performing routine data en

9、try, filing, typing and other relatedadministrative tasks. These persons typically work in hourly positions that are normally eligible for overtime.幫助：全職員工當量（FTE：40200.5FTE401FTEFTE0.1。人工成本（全口徑需要全口徑計算，包括加班工資。人工成本40/病假/ 退休金，退休計劃補償，各種獎金，福利權利等。備注：不包括股票期權、因重組支付的一次性遣散費、或簽約獎金。在確定人數(shù)和人工成本（全口徑）時，可以將積極參與管理（如明

10、確了工作時間和工作量水平）的獨立承包商（人員）包含在內。HackettFTE量（FTE）和人工成本（全口徑。FET 工作表將匯總需要的信息，并Hackett司對員工的定義進行分類。管理人員：所指員工，主要職責為：領導一個部門（或者幾個部門管理員工的人員。不包括那些雖然有經(jīng)理頭銜，但是沒有員工向他們匯報工作，也不履行員工管理職責的人員。業(yè)務專家：指主要從事分析和技術職能的人員。他們在需要高技術含量的崗位工作，通常被認為是專業(yè)人士，而且不用加班。業(yè)務專家有特殊的學歷和資格證書。那些有管理人員頭銜，但沒有下屬員工的人員，應被視為業(yè)務專家。指主要從事例行重復性任務（打字和其他相關管理性任務）的員工。這

11、些人員通常在計時工資工作崗位工作，通常可以加班。填報說明：FTEWhatareyourtotaloutsourcingcostsfortheprocess of AccountsPayable?Labor related OutsourcingCostsTechnology related OutsourcingCosts應付賬款流程的外包成本是多少？0與人工相關的外包成本與技術相關的外包成本Help:Outsourcing Costs-external costs associated with the delivery of the process or service. Outsourc

12、ing costs are typically fees paid to 3rd party firms to manage a process or activity.LaborrelatedOutsourcingCosts: Laborrelatedoutsourcing includes the external costs to support process activities if they were not outsourced would likely be performed by some type of internally staffed positions. Exa

13、mples include strategic consulting, process level consulting, manual data entry, or other activities in which your organization support within a process but has limited to no visibility the supporting tools utilized by the third party or the of staff involved.Technology related Outsourcing Costs: Te

14、chnology relatedoutsourcingincludestheexternalcoststosupportprocessesfor hosted applications, online content providers and/or online serviceproviders.Ahostedapplicationtypicallyresidesonvendorssystembutisvisibleandactivelyutilizedbyinternal staff within your organization. In cases where the third is

15、providingapackageofservicesfortheprocessincludingboth thehostedapplicationandthesupportservices,thecostshould besplitbetweenlaborandtechnologyrelatedoutsourcingcosts based on an estimate of the contract value of each of the two services on an individual basis.幫助：外包成本通常是因其提供過程管理或服務而支付給第三方的費用。指因支持公司交易

16、活動而發(fā)生的外部成外包工作的例子有：戰(zhàn)略咨詢、過程咨詢、人工數(shù)據(jù)錄入、以及其他活動；公司在開展這些工作的過程中需要得到支持，但公司沒有應用支持工具的顯著能力或者參與員工的足夠數(shù)量。的成本；這些服務包括：應用托管服務、網(wǎng)絡內容提供、在線服務提供。應用托管服務通常指建立在賣方系統(tǒng)上，但是可見的，而且你單位的內部員工經(jīng)常使用。如果第三方采用打包方式同時提供應用托管服務的估計合同額。填報說明：報。4.6-Accounts Payable 應付賬款實踐問答What are your accounts payable volumes?(Volumes refers to the number of tra

17、nsactions processed on an annual basis)Electronic supplier/vendorinvoicesManual supplier/vendorinvoicesPurchasing card lineitems一年處理應付發(fā)票的數(shù)量有多少筆？（量）供應商的電子發(fā)票張供應商的手工發(fā)票張采購卡的行數(shù)Help:Electronic supplier/vendor invoices - Types of electronic invoices include recurring vouchers, EDI, ERS, and electronic bill

18、 presentment via the web. A recurring voucher is something that is fixed every month (ex: rent). An EDI invoice voucher is when your vendor sends you an invoice using predefined formats (i.e., ANSI standards) over a secure network. ERS (Evaluated Receipt Settlement) is when there is a purchase order

19、 involved and the supplier sends your company an electronic receipt acknowledgement but no invoice. This becomes a two-way match with the voucher information being auto generated from the purchase order (no invoice required).Manualsupplier/vendorinvoices-Pleaseensuretoincludeallinvoicesprocessedwhic

20、harenotelectronic.Theseinvoices aretypicallyreceivedbyU.S.postalmail,overnightpackages, or inter-office mail (if the supplier first mailed it to procuring location).A typical procurement card program is designed toauthorized resources with a cost-effective and convenientmethod of procuring and payin

21、g for small dollar purchases of regularly consumed supplies and services. The volume should be counted as the number of times a card is used or by each swipe of the card. These transactions show up as line items in an electronic file that is sent to your company.幫助：發(fā)票、電子數(shù)據(jù)交換發(fā)票、預估價結算系統(tǒng)和電子賬單。重復提交的發(fā)票指每

22、月固定的發(fā)票，比如租金。電子數(shù)據(jù)交換發(fā)票指你的供應商通過安全網(wǎng)絡發(fā)給你的預先定制格式（例如美國國家標準化組織頒布的標準）的發(fā)票。預估價結算系統(tǒng)指當你下完訂單后，供應商給貴公司發(fā)來電子收貨證明，不需要開發(fā)票，這種電子發(fā)票需要訂單以及自動生成的憑證信息雙向匹配。這些發(fā)票通常通過郵政信件、隔夜包裹或公司內部信件（如果供應商首先將發(fā)票寄到公司采購中心）等三種渠道收到。期從授權供應商采購和結算小額日常消費用品與服務的計劃。交易量應該按照采購卡使用次數(shù)或刷卡交易筆數(shù)。這些交易將形成逐行記錄的電子賬單，并發(fā)給貴公司。 填報說明：級單位填報。4.6.5 What is the total cycle time

23、 (in business days)accounts payable normally takes to process an invoice once received in A/P?4.6.5 通常，從“收到發(fā)票到批準付款”整個應付賬款流程，一共用多少個工作日處理完畢？Help:Pleasecountonlybusinessdays(unlessweekendsareworking days). Time frame should be from the day that the invoice is received though final approval for payment.

24、 Do not count days that are waiting to pay, (i.e., if all payments hold 30 until payment due to a conscious decision to hold money in accounts longer). 幫助：請只統(tǒng)計工作日（除非周末也是工作日（應付賬款流程）工作周期應該從收到發(fā)票的日期統(tǒng)計到最終批準付款的日期。不統(tǒng)計等待付款的天數(shù)（30） 填報說明：級單位填報。4.6.10 What percent of accounts payable require correction (i.e., i

25、f you must go back to thevoucher andre-worksomeinformationorcodeinordertoproperlyprocess or properly reflect it in the accounting records)?4.6.10返回到憑證狀態(tài)，更正一些信息或代碼，以便能夠正確處理和在會計） Help:The number of errors divided by the total of processed.Accountspayableinvoices/vouchers-Anerroroccurs when a correctio

26、n must be made to an existing or alreadyprocessedaccountspayableinvoice(i.e.ifyoumustgobackto the voucher and re-work some information or code in order to properly process or properly reflect it in the accounting records.) 幫助：用錯誤數(shù)量除以所有交易數(shù)量。需要更正的應付賬款發(fā)票/（如果你必須返回到憑證狀態(tài)，更正一些信息或代碼，以便能夠正確處理和在） 填報說明：級單位填報。4

27、.6.14 What percentage of payments are made withinterms?4.6.14應付賬款的比例是多少？ Help:Thetotalnumberofsupplierinvoicesthatarecollectedon or before the due date divided by the total number of invoices for the period. An example of a term is payment is due in 30 days from the invoice date. 幫助：對標期間內，能夠在付款條件規(guī)定的

28、期限內支付供應商款項的發(fā)票總數(shù)占所有供應商發(fā)票的比例。例如，付款條件為：付款到期日為收到發(fā)票后 30 天。 填報說明：級單位填報。4.6.18 What percentage of invoices are supported by PurchaseOrder?ByvalueByvolume有多少比例的發(fā)票是有采購訂單的？a)按發(fā)票金額b)按發(fā)票數(shù)量 Help:A purchase order is a written authorization for asupplier to ship products at a specified price, which becomes a bindi

29、ngcontractoncethesupplieracceptsit.Pleasestatethe percentage of invoices that are supported by a purchase both in terms of value and volume. 幫助：采購訂單是通知供應商按一個特定價格發(fā)貨的書面授權，一旦供應商接受訂單，該訂單就將成為合同一部分的法律文件。請分別按照發(fā)票金額和發(fā)票數(shù)量，說明依據(jù)訂單開具發(fā)票所占全部發(fā)票比例。 填報說明：級單位填報。What is the trigger for calculation of invoicedate?Invoic

30、edateInvoice receiptdateGoods/service receiptdataShipmentdateOther4.6.19發(fā)票到期日？）開立發(fā)票日期開立發(fā)票日期收到發(fā)票日期收到貨物日期貨物裝運日期其他 填報說明：級單位填報。4.7-Travel & Expense FTEs and Costs 差旅和費用報銷全職員工當量（FTE）和成本W(wǎng)hatareyourFTEcountsandfullyloadedlaborfor the process of Travel & Expenses?ManagerFTEsManager Fully loaded laborcostsPr

31、ofessionalFTEsProfessional Fully loaded laborcostsClericalFTEsClerical Fully loaded laborcosts的人工成本（全口徑）是多少？管理人員的全職員工當量b)管理人員的人工成本（全口徑）c)業(yè)務專家的全職員工當量（FTE） d)業(yè)務專家的人工成本（全口徑）一般職員的全職員工當量（FTE）一般職員的人工成本（全口徑Help:A full time equivalent (FTE) is based on a regularwork week,typically40hours.Anemployeethatworks

32、20hoursaweek would be a .5 FTE. However, anyone working more than 40 isstilljustoneFTE.Overtimehoursareexcluded.FTEscanonly be captured in increments of 10%.All fully loaded labor including any overtime costs,shouldbeenteredusingwholenumbers.Laboristhecostofprovidingcompensationforemployeesbasedona4

33、0-hourweek and includes the following: Salaries & wages,Overtime/vacation/sick Security/Medicare/health,pay/personalleave,Pension/retirement/savings/401kplans, Bonuses, and Benefits weighting is typically utilized.Note: Do not include stock options, one-time severance due to restructuring, or signin

34、g bonuses. Include independent contractorsinthedeterminationofheadcount(andfullyloaded labor cost) if they are actively managed (i.e., defined work hours or productivity levels).Hackett recommends that you use the FTE worksheetprovided to account for the FTEs and costs by role. The worksheet will su

35、mmarize the required information to enter the required informationforthisquestion.PleaseensurethatHackettstaff definitions are used when determining staff mix.Managers - Managers are persons primarily responsible leadingadepartment(oranumberofdepartments)andperforming oversight,planning,administrati

36、veandpersonnelfunctions.A manager is any person that directly supervises staff. Excludethose employees that may have a manager title but do not have any staff reporting to them or performance management responsibility for another employee.Professionals - Professionals are persons primarily performin

37、g analytical and technical functions.They work in highly-skilledpositions,arenormallyconsidered professionals, and are typically exempt from overtime. Professionalsaretypicallydegreedandmayholdcertifications. Persons holding a managerial title but having no supporting staff should be considered as p

38、rofessional.Clericals - Clericals are persons primarily performing routine data entry, filing, typing and other related administrative tasks. These persons typically work in hourly positions that are normally eligible for overtime.幫助：全職員工當量（FTE：40200.5FTE401FTEFTE0.1。人工成本（全口徑需要全口徑計算，包括加班工資。人工成本40/病假

39、/ 退休金，退休計劃補償，各種獎金，福利權利等。備注：不包括股票期權、因重組支付的一次性遣散費、或簽約獎金。在確定人數(shù)和人工成本（全口徑）時，可以將積極參與管理（如明確了工作時間和工作量水平）的獨立承包商包含在內。HackettFTE量（FTE）和人工成本（全口徑。FET 工作表將匯總需要的信息，并Hackett司對員工的定義進行分類。管理人員：所指員工，主要職責為：領導一個部門（或者幾個部門管理員工的人員。不包括那些雖然有經(jīng)理頭銜，但是沒有員工向他們匯報工作，也不履行員工管理職責的人員。業(yè)務專家：指主要從事分析和技術職能的人員。他們在需要高技術含量的崗位工作，通常被認為是專業(yè)人士，而且不用加

40、班。業(yè)務專家有特殊的學歷和資格證書。那些有管理人員頭銜，但沒有下屬員工的人員，應被視為業(yè)務專家。指主要從事例行重復性任務（打字和其他相關管理性任務）的員工。這些人員通常在計時工資工作崗位工作，通常可以加班。 填報說明：FTEWhatareyourtotaloutsourcingcostsfortheprocess of Travel &Expenses?Labor related OutsourcingCostsTechnology related OutsourcingCosts差旅和費用報銷流程的外包成本是多少？0b) Help:Outsourcing Costs - external c

41、osts associated with the delivery of the process or service. Outsourcing costs are typically fees paid to 3rd party firms to manage a process or activity.LaborrelatedOutsourcingCosts: Laborrelatedoutsourcingincludes the external costs to support process activities that if they were not outsourced wo

42、uld likely be performed by some type of internally staffed positions. Examples include strategic consulting, process level consulting, manual data entry, or other activities in which your organization receives support within a process but has limited to no visibility into the supporting tools utiliz

43、ed by the third party or the number of staff involved.Technology related Outsourcing Costs: Technologyrelatedoutsourcingincludestheexternalcoststosupportprocessesfor hosted applications, online content providers and/or online serviceproviders.Ahostedapplicationtypicallyresidesonthe vendorssystembuti

44、svisibleandactivelyutilizedbyinternal staff within your organization. In cases where the third isprovidingapackageofservicesfortheprocessincludingboth thehostedapplicationandthesupportservices,thecostshould besplitbetweenlaborandtechnologyrelatedoutsourcingcosts based on an estimate of the contract

45、value of each of the two services on an individual basis. 幫助：外包成本通常是因其提供過程管理或服務而支付給第三方的費用。指因支持公司交易活動而發(fā)生的外部成外包工作的例子有：戰(zhàn)略咨詢、過程咨詢、人工數(shù)據(jù)錄入、以及其他活動；公司在開展這些工作的過程中需要得到支持，但公司沒有應用支持工具的顯著能力或者參與員工的足夠數(shù)量。的成本；這些服務包括：應用托管服務、網(wǎng)絡內容提供、在線服務提供。應用托管服務通常指建立在賣方系統(tǒng)上，但是可見的，而且你單位的內部員工經(jīng)常使用。如果第三方采用打包方式同時提供應用托管服務和技術支持服務，該項外包成本必須分解成與

46、人工相關的外包成本和與技術相關的外包成本，分配的基礎是假設第三方獨立提供兩種服務的估計合同額。填報說明：填報。4.8-Travel & Expense 差旅和費用報銷實踐問答What are your travel and expense volumes? (Volumesreferstothenumberoftransactionsprocessed on an annualbasis).Electronic Travel expensereportsManual Travel expensereports指一年內處理的交易數(shù)量）b)Help：Electronic T & E reports

47、 are expense reports which are completed in an on-line application or web application by traveler.Some information may be auto populated from informationreceivedfromthecreditcardcompanythatsupplies corporatetravelcards.Thefinanceoraccountingteamdoesnot needtore-keyanyreports.PCspreadsheetsarenotcons

48、idered to be electronic for this example unless they automatically interface into an on-line application without re-keying ofinformationbyafinanceteam. ManualT&Ereports-IncludeT&Ereportswhichprocessedmanuallyandarenotincludedinthe Electronic volume number. 幫助：電子差旅和費用報銷單/網(wǎng)絡系統(tǒng)完成財務人員/會計團隊不需要重復錄入。電子表格不能

49、作為電子報銷單， 除非這些表格可以直接導入在線系統(tǒng)且不需要財務團隊重復錄入。手工差旅和費用報銷單統(tǒng)計的差旅和費用報銷單。 填報說明：位填報；通過集中報銷系統(tǒng)打印的匯總報銷單據(jù)的數(shù)量。4.8.3 What percent of travelers complete andsubmit theirexpensereportsonline?(Submissionsviae-mailnot online unless the file is automaticallyinterfacedwithout further edits.)） Help：Please enter the percentage

50、of travelers that enter expense report information into an online application.The information is typically entered into a travel and expenseapplication provided bythe company andonce completed by thetraveler, can be routedfor approval oris routed directly tothefinancedepartment. Nore-keyingisrequire

51、dbythefinance department. Creditcardinformation mayalsobeas part of the functionality. 幫助：請?zhí)顚懺诰€錄入報銷單據(jù)的人員占全部報銷人員的比例。單據(jù)上的信息，應當由報銷人員通過公司統(tǒng)一的報銷系統(tǒng)（平臺）錄入，并直接提交審批或直接提交給財務部門，財務部門不需要重復錄入。作為系統(tǒng)功能的一部分，報銷人員的信用卡信息也可以自動被提取。 填報說明：2) 凡是已經(jīng)啟用“集中報銷系統(tǒng)”的單位，且全部上線的，此1) 2) 凡是已經(jīng)啟用“集中報銷系統(tǒng)”的單位，且全部上線的，此100%。What percent of expen

52、se reports require correction (i.e., if you must go back and re-work some informationinordertoproperlyprocessthetransaction)?有多少筆報銷單據(jù)需要更正，以便財務人員能夠正確（） Help：T&Eexpensereports-Anerroroccurswhenacorrectionmust be made to an existing or already processed employee travel reimbursements (i.e. if you must

53、go back to the voucher and re-work some information or code in order to properly or properly reflect it in the accounting records. 幫助：差旅和費用報銷單的錯誤是指必須更正的正在處理和已經(jīng)處理完（） 填報說明：位填報；/礎，填報更正憑證占全部報銷憑證的比例。What percent of expense reports require management approval once the employee submits theforpayment?有多少比例的

54、報銷單據(jù)需要直接領導審批？ Help：This question is referring to the percent of time that a manager or management approves expense reports of an employee once the employee has completed the report.Once a T&E is completed by the traveler, it is typically either sent totheir immediate supervisor for approval or sent

55、directly to finance.The percentage should not include pre-trip authorization or approvals gained prior to travel. 幫助：此題是關于部門經(jīng)理 /公司管理層審批報銷人員提交的差旅報銷單據(jù)占全部報銷單的比例。通常情況，報銷人員完成報銷單后，都會提交給直屬領導或送到財務部門。這個比例不包括出差申請的授權或審批。 填報說明：此題由各地區(qū)公司、地區(qū)公司所屬下級單位填報。To what extent is electronic payment directly to the travel car

56、d provider with theremaining expenses reimbursed viapayroll?NoneLowMediumHigh使用商旅卡支付報銷款項的電子化程度如何？無低中高 Help：Please select None - All expenses reimbursed via payroll, Low (75% electronic payment made directly to travel card provider). 幫助：2525%-7575 填報說明：此題由各地區(qū)公司、地區(qū)公司所屬下級單位填報。What percent of travel exp

57、ense reports do you sample for compliance (e.g., matching and/or auditingreceipts for validation that company policy wasmet)?4.8.7 在進行審核時，報銷單據(jù)被審核的比例是多少？（比如： 審核原始憑證是否符合公司政策要求） Help：This question is referring to the matching of receipts amounts in a T&E report to ensure that company policy was met ona

58、llcharges.Theremaybeseveraldifferentcompanypolicies thatfinanceischeckingforinadditiontothephysicalpresence ofareceipt.Ifallreportsarecheckedpleaseanswerthisas 100%. 幫助：此題是關于報銷單上的原始憑證和金額是否符合公司政策要求 的。財務人員除了要審核原始憑證外，可能還要遵照不同的公司政策100 填報說明：此題由各地區(qū)公司、地區(qū)公司所屬下級單位填報。4.9-Credit FTEs and Costs 信用管理全職員工當量（FTE）和

59、成本W(wǎng)hatareyourFTEcountsandfullyloadedlaborfor the process ofCredit?ManagerFTEsManager Fully loaded laborcostsProfessionalFTEsProfessional Fully loaded laborcostsClericalFTEsClerical Fully loaded laborcosts信用管理流程的全職員工當量（FTE）成本（全口徑）是多少？財務管理人員的全職員工當量（FTE）財務管理人員的人工成本（全口徑）財務業(yè)務專家的全職員工當量（FTE）財務業(yè)務專家的人工成本（全口徑

60、）一般職員的全職員工當量（FTE）一般職員的人工成本（全口徑Help:A full time equivalent (FTE) is based on a regularwork week,typically40hours. Anemployeethatworks20hoursaweek would be a .5 FTE. However, anyone working more than 40 isstilljustoneFTE.Overtimehoursareexcluded.FTEscanonly be captured in increments of 10%.All fully l