財務(wù)管理最佳實踐之應(yīng)付管理1.ppt

1、最佳財務(wù)管理實踐: 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)付到期時付款 保證負債被完全紀(jì)錄 在延長帳期和保持和供應(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,維護供應(yīng)商信息 處理憑證 處理付款 期間莫結(jié)賬級報告,授權(quán)規(guī)則 系統(tǒng)控制 用戶程序 驗證和匹配規(guī)則,處理供應(yīng)商信息的數(shù)度 發(fā)票處理時間 付款次數(shù) 結(jié)賬時間,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 在線驗證和批準(zhǔn),供應(yīng)商關(guān)系 付款控制,應(yīng)付賬款 最佳實踐目標(biāo),應(yīng)付賬款 最佳實踐,授權(quán)和建立供應(yīng)商付款明細 維護供應(yīng)商付

2、款明細 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: 發(fā)票, 費用表，退貨憑證和預(yù)付款等 供應(yīng)商訂單號應(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,維護供應(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)付賬款明細和總帳控制科目的對帳 結(jié)賬后的管理報告,期末結(jié)賬和報告,應(yīng)付賬款-最佳實踐,單一的供應(yīng)商數(shù)據(jù)庫 單一的員工數(shù)據(jù)庫 供應(yīng)商付款明細變化的審計線索,主要供應(yīng)商發(fā)票處理電子化 電子驗證和批準(zhǔn)發(fā)票 發(fā)票和訂單，收貨單自動匹配。 和總帳，采購，固定資產(chǎn)和項目會計的結(jié)合 運用工作流程軟件解決過程監(jiān)控和供應(yīng)商問詢,系統(tǒng)特點,維護供應(yīng)商明

3、晰,憑證處理,電子支付 帳期 遠期付款憑證，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)賬和報告,應(yīng)付賬款 衡量/成本動因,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)票和訂單的自動匹配程度 供應(yīng)商問詢數(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,15,000,7,000,3,000 or less,處理每張發(fā)票的成本,10 分位,中值,90 分位,20,60,170,10 分位,6 天,發(fā)票處理時間,成本動因,應(yīng)付賬款 趨勢,從

4、,到,單獨的應(yīng)付模塊 手工支付 人工匹配 財務(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 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制 建立和維護好的供應(yīng)商關(guān)系 有好的流程來監(jiān)測發(fā)票的狀態(tài)和付款時間 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)問題到相關(guān)人員解決 遠期付款加強現(xiàn)金管理 靈活的匹配標(biāo)準(zhǔn),應(yīng)付賬款 圖表,Accounts Payable - Notes Maintain Supplier Details,Best Practice Features Shared sup

5、plier database with Purchasing. Purchasing responsible for approving suppliers (having made the required checks), agreeing terms and conditions and maintaining general and purchasing related supplier details on the database, including payment terms. Accounts Payable responsible for maintaining all p

6、ayment 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 Human Resources, but sufficient details must be held and maintained by Accounts Payable, to allow payment of

7、 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 employee data. One payment address for each vendor. Where a vendor provides goods or services from a numbe

8、r 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. Centralise the vendor set-up capability in order to minimise the risk of unauthorised or duplicate vendors bein

9、g 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 processed expeditiously. If, the vendor is also a customer, details are consistent in both databases.,Accou

10、nts Payable - Notes Maintain Supplier Details,Internal Control requirements New suppliers must be checked and approved by Purchasing in accordance with company policy. Similarly, Purchasing are responsible for processing any mergers, acquisitions or deletions. To enable efficient invoice payment pro

11、cessing 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 should be separate from the responsibility of maintaining supplier payment data and processing vouchers

12、. Audit of changes to supplier payment details must be possible. Key Performance Indicators Time taken to process supplier amendments.,Accounts Payable - Notes Process Payments,Best Practice Features Use of electronic banking systems for payments, thus minimising the need for manual intervention in

13、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 suspend individual payments. The withholding of payment can be a powerful tool in ensuring

14、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,Internal Control requirements Payment processing needs to be tightly controlled and total

15、ly segregated from vendor set-up and invoice processing activities. Key Performance Indicators Number of payments per FTE. Number of overdue payments. Number of payments made too early.,Accounts Payable - Notes Process Payments,Cost Drivers The following generate the costs for the processing of paym

16、ents:- Number of payment runs. Number of manually prepared payments. Number of payment media (cheques, vouchers, diskettes, etc.). Number of foreign payments. Varied payment terms. Reports Summary of payments per run. Payments on hold. Reports on Key Performance Indicators. Overdue unpaid invoices,A

17、ccounts Payable - Notes Period end processing and reporting,Best Practice Features Automatic 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 requirements The 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 general ledger