應付帳款流程課件_第1頁
應付帳款流程課件_第2頁
應付帳款流程課件_第3頁
應付帳款流程課件_第4頁
應付帳款流程課件_第5頁
已閱讀5頁，還剩23頁未讀， 繼續(xù)免費閱讀

下載本文檔

版權說明：本文檔由用戶提供并上傳，收益歸屬內容提供方，若內容存在侵權，請進行舉報或認領

文檔簡介

BestPracticeFinancialProcesses:

AccountsPayableBestPracticeFinancialProcesAccountsPayableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTomaximiseprocessingefficiencyToensureinvoicesareprocessedtoagreedtermsToensurepaymentsmadeonlywhendueandpayableToensureliabilitiesarefullyrecordedanddistributedcorrectlyToachieveeffectivebalancebetweenextendingcreditandmaintaininggoodrelationswithsuppliersTotakefulladvantageofopportunitiestorecoverVATCentralisedprocessingOutsourcingpotentialMaintainingsupplierdetailsProcessvouchersProcesspaymentsPeriodendprocessingandreportingAuthorisationrulesSystemaccesscontrolsUserproceduresValidationandmatchingrulesSpeedofprocessingsupplieramendmentsInvoicesprocessedInvoiceprocessingtimeNumberofpaymentsPeriodendclosuretimeInterfacebetweenAccountsPayableandotherrelatedprocessesSharedemployeeandsupplierdetailsSystemvalidationandapprovalchecksSupplierrelationsCreditorcontrolAccountsPayable-BestPracticeObjectivesAccountsPayableOrganisationPeAccountsPayable-Measures/CostdriversNumberofinvoicesreceivedpermonthNumberofsuppliersNumberofdifferenttermsandconditionsComplexityofauthorisationprocessProportionofinvoicesautomaticallymatchedwithPO'sNumberofsupplierqueriesProportionofinvoicesreceivedelectronicallyProportionofpaymentsmadeelectronicallyMedian16days90percentile49days90percentileMedian10percentileNumberofpurchaseinvoicesperFTEperannum15,0007,0003,000orlessCostperpurchaseinvoiceprocessed10percentileMedian90percentile￡2￡6￡1710percentile6daysInvoiceprocessingtimeindaysCostdriversSource:statisticstakenfromBenchmarkingdatabase21January1997AccountsPayable-Measures/CoAccountsPayable-TrendsFromToSeparateAPmodulePaymentbychequeManualmatchingPerformedbyfinancedepartmentIntegratedsystemsElectronicpaymentOn-linematchingSharedServiceCentresoroutsourcedservicesAccountsPayable-TrendsFromTAccountsPayable-CriticalSuccessFactorsTheseareasummaryofthekeybusinessrequirements,whichmustbemettoachievetheobjectives.SinglesupplierdatabaseStafftrainedinAPprocessandhaveclearrolesandresponsibilitiesPaymenttermsdefinedandagreedwithsupplierEffectivecommunicationandfeedbackmechanismsinplacetohandlequeriesEstablishandmaintaingoodsupplierrelationsProcessinplaceformonitoringthestatusofinvoicesandpaymentschedulesAPcalendarinplaceandcommunicatedtostaffAuthorisationlevelsandpaymenttermsheldonthesystemAutomatedworkflowtoroutedocumentstorelevantpersonnelwhenproblemsneedtoberesolvedForwardpaymentscheduletocashflowmanagementFlexiblematchingcriteriaAccountsPayable-CriticalSuAccountsPayable-Appendix1:IDEFProcessFlowThediagrambelowprovidesakeytotheprocessdiagramsusedinthisdocument.Process/activityControls(i.e.ProceduresStandardsRequirementsforrework)Output(i.e.InformationMaterial)Resources(i.e.PeopleFunctionsITsystemsMachines)Input(i.e.InformationMaterial)AccountsPayable-Appendix1AccountsPayable-Level0ContextDiagramGroup/Mgt.teamFixedAssetRegisterPurchasingGeneralLedgerSuppliers/EmployeesFixedAssetdetailsSupplier/EmployeeamendmentsProjectexpensedetailsInvoice/PaymentdetailsPurchaseordersReconcilepaymentsHumanResourcesCashManagementManagementreportsPaymentsCashrequirementsEmployeedetailsProjectAccountingAccountsPayableReceiptsAccountsPayable-Level0CAccountsPayable-Level1OverviewVoucherapprovedforpaymentNewperiodopenPaymentdetailsreadytoposttoGeneralLedgerPaymentandremittanceadviceVoucher:Invoice/expenseclaim/Creditnote/prepaymentrequestNotificationofchangesfromsupplieroremployeeMaintainsupplierdetailsAP1.1ProcessvouchersAP1.2ProcesspaymentsAP1.3PeriodendprocessingandreportingAP1.4VoucherprocessingproceduresAuthorisationrulesMatchingrulesSystemvalidationandapprovalchecksExceptionhandlingproceduresAPdeptAPsystemPOsystemSupplierRequisitionerBatchcontrolsAuthorisationrulesReportingguidelinesPostingcontrolsReconciliationproceduresPeriodendtimetableAPdeptAPsystemPaymentdeviceAuthorisedpersonnelAPAPSystemHRAuthorisationproceduresSystemaccesscontrolsUptodatesupplierrecordsVouchersfiledAPdeptAPsystemGLsystemManagementReportsEmployeejoinersandleaversdetailsMaintenancerequestApprovedvouchersreadytoposttoGeneralLedgerVoucherdetailsavailableon-lnetoFixedAssetsandProjectAccountingCancelledvouchersreversedoutofAPandfiledPaymentdetailsavailableon-linetocashmanagementPaymentcancelledAccountsPayable-Level1OAccountsPayable-NotesMaintainSupplierDetailsBestPracticeFeaturesSharedsupplierdatabasewithPurchasing.Purchasingresponsibleforapprovingsuppliers(havingmadetherequiredchecks),agreeingtermsandconditionsandmaintaininggeneralandpurchasingrelatedsupplierdetailsonthedatabase,includingpaymentterms.AccountsPayableresponsibleformaintainingallpaymentrelatedsupplierdata,suchasbankdetails,paymentmethod,payeenameandaddress,paymentcontacts.SharedemployeedatabasewithHumanResources.EmployeedetailsaremaintainedbyHumanResources,butsufficientdetailsmustbeheldandmaintainedbyAccountsPayable,toallowpaymentofexpenses.Employeedetailsrequiredincludepaymentmethod,bankdetails,remittanceaddress,payeenameandemployeecostcentre.AccountsPayableshouldnothaveaccesstootherconfidentialemployeedata.Onepaymentaddressforeachvendor.Whereavendorprovidesgoodsorservicesfromanumberoflocations,theconsolidationofthepaymentprocessnotonlyreducesthenumberofpaymentsnecessarybutalsoremovesthepotentialneedtoreconcileanumberofindividualaccounts.Centralisethevendorset-upcapabilityinordertominimisetheriskofunauthorisedorduplicatevendorsbeingsetupmorethanonce.Fromanauditpointofview,thecontrolovervendorsetupisalsoviewedasacriticalactivitywhichneedstobetightlycontrolled.Changestosupplierdetailsareprocessedexpeditiously.If,thevendorisalsoacustomer,detailsareconsistentinbothdatabases.AccountsPayable-NotesMaiAccountsPayable-NotesMaintainSupplierDetailsInternalControlrequirementsNewsuppliersmustbecheckedandapprovedbyPurchasinginaccordancewithcompanypolicy.Similarly,Purchasingareresponsibleforprocessinganymergers,acquisitionsordeletions.Toenableefficientinvoicepaymentprocessingandensuresegregationofduties,AccountsPayableareresponsibleforthemaintenanceofallpaymentrelatedsupplierdata.Inaddition,authorisationforpaymentswithinAccountsPayableshouldbeseparatefromtheresponsibilityofmaintainingsupplierpaymentdataandprocessingvouchers.Auditofchangestosupplierpaymentdetailsmustbepossible.KeyPerformanceIndicatorsTimetakentoprocesssupplieramendments.AccountsPayable-NotesMaiAccountsPayable-NotesProcessPaymentsBestPracticeFeaturesUseofelectronicbankingsystemsforpayments,thusminimisingtheneedformanualinterventionintheprocess.Centralisationofthepaymentprocessinginordertominimisetheriskofmakingduplicatepayments.Paymentsmadenosoonerthantheduedateinordertomaximisecashflowbenefits.Facilitytosuspendindividualpayments.Thewithholdingofpaymentcanbeapowerfultoolinensuringthatthevendorcomplieswithanyrequirementsaskedofit.Avoidpaymentsincash.Apartfrombeingcostlytoadminister,thepotentialforfraudisgreatlyincreased.AccountsPayable-NotesPrAccountsPayable-NotesProcessPaymentsInternalControlrequirementsPaymentprocessingneedstobetightlycontrolledandtotallysegregatedfromvendorset-upandinvoiceprocessingactivities.KeyPerformanceIndicatorsNumberofpaymentsperFTE.Numberofoverduepayments.Numberofpaymentsmadetooearly.

AccountsPayable-NotesPrAccountsPayable-NotesProcessPaymentsCostDriversThefollowinggeneratethecostsfortheprocessingofpayments:-Numberofpaymentruns.Numberofmanuallypreparedpayments.Numberofpaymentmedia(cheques,vouchers,diskettes,etc.).Numberofforeignpayments.Variedpaymentterms.ReportsSummaryofpaymentsperrun.Paymentsonhold.ReportsonKeyPerformanceIndicators.OverdueunpaidinvoicesAccountsPayable-NotesPrAccountsPayable-NotesPeriodendprocessingandreportingBestPracticeFeaturesAutomaticprocessrequiringlittleornomanualintervention.PostingtoGLshouldbedaily.ThisensuresGLdataisuptodateandalsoreducesthetimetakenfortheperiodendpostingasfewerrecordsarebeingprocessed.InternalControlrequirementsThebasicrequirementistoensurethatthedatatransmittedtothegeneralledgeriscompleteandontime.Thereisarequirementtoensurethattheinformationrecordedinthegeneralledgeragreeswiththeoutputfromaccountspayable.KeyPerformanceIndicatorsDeliveryofinformationtogeneralledgerontimeTimelydeliveryofendofperiodreportsCostDriversVolumeoftransactionsTimetocloseperiodsDegreeofautomationintheinterfacewithgeneralledgerAccountsPayable-NotesPerBestPracticeFinancialProcesses:

AccountsPayableBestPracticeFinancialProcesAccountsPayableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTomaximiseprocessingefficiencyToensureinvoicesareprocessedtoagreedtermsToensurepaymentsmadeonlywhendueandpayableToensureliabilitiesarefullyrecordedanddistributedcorrectlyToachieveeffectivebalancebetweenextendingcreditandmaintaininggoodrelationswithsuppliersTotakefulladvantageofopportunitiestorecoverVATCentralisedprocessingOutsourcingpotentialMaintainingsupplierdetailsProcessvouchersProcesspaymentsPeriodendprocessingandreportingAuthorisationrulesSystemaccesscontrolsUserproceduresValidationandmatchingrulesSpeedofprocessingsupplieramendmentsInvoicesprocessedInvoiceprocessingtimeNumberofpaymentsPeriodendclosuretimeInterfacebetweenAccountsPayableandotherrelatedprocessesSharedemployeeandsupplierdetailsSystemvalidationandapprovalchecksSupplierrelationsCreditorcontrolAccountsPayable-BestPracticeObjectivesAccountsPayableOrganisationPeAccountsPayable-Measures/CostdriversNumberofinvoicesreceivedpermonthNumberofsuppliersNumberofdifferenttermsandconditionsComplexityofauthorisationprocessProportionofinvoicesautomaticallymatchedwithPO'sNumberofsupplierqueriesProportionofinvoicesreceivedelectronicallyProportionofpaymentsmadeelectronicallyMedian16days90percentile49days90percentileMedian10percentileNumberofpurchaseinvoicesperFTEperannum15,0007,0003,000orlessCostperpurchaseinvoiceprocessed10percentileMedian90percentile￡2￡6￡1710percentile6daysInvoiceprocessingtimeindaysCostdriversSource:statisticstakenfromBenchmarkingdatabase21January1997AccountsPayable-Measures/CoAccountsPayable-TrendsFromToSeparateAPmodulePaymentbychequeManualmatchingPerformedbyfinancedepartmentIntegratedsystemsElectronicpaymentOn-linematchingSharedServiceCentresoroutsourcedservicesAccountsPayable-TrendsFromTAccountsPayable-CriticalSuccessFactorsTheseareasummaryofthekeybusinessrequirements,whichmustbemettoachievetheobjectives.SinglesupplierdatabaseStafftrainedinAPprocessandhaveclearrolesandresponsibilitiesPaymenttermsdefinedandagreedwithsupplierEffectivecommunicationandfeedbackmechanismsinplacetohandlequeriesEstablishandmaintaingoodsupplierrelationsProcessinplaceformonitoringthestatusofinvoicesandpaymentschedulesAPcalendarinplaceandcommunicatedtostaffAuthorisationlevelsandpaymenttermsheldonthesystemAutomatedworkflowtoroutedocumentstorelevantpersonnelwhenproblemsneedtoberesolvedForwardpaymentscheduletocashflowmanagementFlexiblematchingcriteriaAccountsPayable-CriticalSuAccountsPayable-Appendix1:IDEFProcessFlowThediagrambelowprovidesakeytotheprocessdiagramsusedinthisdocument.Process/activityControls(i.e.ProceduresStandardsRequirementsforrework)Output(i.e.InformationMaterial)Resources(i.e.PeopleFunctionsITsystemsMachines)Input(i.e.InformationMaterial)AccountsPayable-Appendix1AccountsPayable-Level0ContextDiagramGroup/Mgt.teamFixedAssetRegisterPurchasingGeneralLedgerSuppliers/EmployeesFixedAssetdetailsSupplier/EmployeeamendmentsProjectexpensedetailsInvoice/PaymentdetailsPurchaseordersReconcilepaymentsHumanResourcesCashManagementManagementreportsPaymentsCashrequirementsEmployeedetailsProjectAccountingAccountsPayableReceiptsAccountsPayable-Level0CAccountsPayable-Level1OverviewVoucherapprovedforpaymentNewperiodopenPaymentdetailsreadytoposttoGeneralLedgerPaymentandremittanceadviceVoucher:Invoice/expenseclaim/Creditnote/prepaymentrequestNotificationofchangesfromsupplieroremployeeMaintainsupplierdetailsAP1.1ProcessvouchersAP1.2ProcesspaymentsAP1.3PeriodendprocessingandreportingAP1.4VoucherprocessingproceduresAuthorisationrulesMatchingrulesSystemvalidationandapprovalchecksExceptionhandlingproceduresAPdeptAPsystemPOsystemSupplierRequisitionerBatchcontrolsAuthorisationrulesReportingguidelinesPostingcontrolsReconciliationproceduresPeriodendtimetableAPdeptAPsystemPaymentdeviceAuthorisedpersonnelAPAPSystemHRAuthorisationproceduresSystemaccesscontrolsUptodatesupplierrecordsVouchersfiledAPdeptAPsystemGLsystemManagementReportsEmployeejoinersandleaversdetailsMaintenancerequestApprovedvouchersreadytoposttoGeneralLedgerVoucherdetailsavailableon-lnetoFixedAssetsandProjectAccountingCancelledvouchersreversedoutofAPandfiledPaymentdetailsavailableon-linetocashmanagementPaymentcancelledAccountsPayable-Level1OAccountsPayable-NotesMaintainSupplierDetailsBestPracticeFeaturesSharedsupplierdatabasewithPurchasing.Purchasingresponsibleforapprovingsuppliers(havingmadetherequiredchecks),agreeingtermsandconditionsandmaintaininggeneralandpurchasingrelatedsupplierdetailsonthedatabase,includingpaymentterms.AccountsPayableresponsibleformaintainingallpaymentrelatedsupplierdata,suchasbankdetails,paymentmethod,payeenameandaddress,paymentcontacts.SharedemployeedatabasewithHumanResources.EmployeedetailsaremaintainedbyHumanResources,butsufficientdetailsmustbeheldandmaintainedbyAccountsPayable,toallowpaymentofexpenses.Employeedetailsrequiredincludepaymentmethod,bankdetails,remittanceaddress,payeenameandemployeecostcentre.AccountsPayableshouldnothaveaccesstootherconfidentialemployeedata.Onepaymentaddressforeachvendor.Whereavendorprovidesgoodsorservicesfromanumberoflocations,theconsolidationofthepaymentprocessnotonlyreducesthenumberofpaymentsnecessarybutalsoremovesthepotentialneedtoreconcileanumberofindividualaccounts.Centralisethevendorset-upcapabilityinordertominimisetheriskofunauthorisedorduplicatevendorsbeingsetupmorethanonce.Fromanauditpointofview,thecontrolovervendorsetupisalsoviewedasacriticalactivitywhichneedstobetightlycontrolled.Changestosupplierdetailsareprocessedexpeditiously.If,thevendorisalsoacustomer,detailsareconsistentinbothdatabases.AccountsPayable-NotesMaiAccountsPayable-NotesMaintainSupplierDetailsInternalControlrequirementsNewsuppliersmustbecheckedandapprovedbyPurchasinginaccordancewithcompanypolicy.Similarly,Purchasingareresponsibleforprocessinganymergers,acquisitionsordeletions.Toenableefficientinvoicepaymentprocessingandensuresegregationofduties,AccountsPayableareresponsibleforthemaintenanceofallpaymentrelatedsupplierdata.Inaddition,authorisationforpaymentswithinAccountsPayableshouldbeseparatefromtheresponsibilityofmaintainingsupplierpaymentdataandprocessingvouchers.Auditofchangestosupplierpaymentdetailsmustbepossible.KeyPerformanceIndicatorsTimetakentoprocesssupplieramendments.AccountsPayable-NotesMaiAccountsPayable-NotesProcessPaymentsBestPracticeFeaturesUseofelectronicbankingsystemsforpayments,thusminimisingtheneedformanualinterventionintheprocess.Centralisationofthepaymentprocessinginordertominimisetheriskofmakingduplicatepayments.Paymentsmadenosoonerthantheduedateinordertomaximisecashflowbenefits.Facilitytosuspend

溫馨提示

  • 1. 本站所有資源如無特殊說明，都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
  • 2. 本站的文檔不包含任何第三方提供的附件圖紙等，如果需要附件，請聯系上傳者。文件的所有權益歸上傳用戶所有。
  • 3. 本站RAR壓縮包中若帶圖紙，網頁內容里面會有圖紙預覽，若沒有圖紙預覽就沒有圖紙。
  • 4. 未經權益所有人同意不得將文件中的內容挪作商業(yè)或盈利用途。
  • 5. 人人文庫網僅提供信息存儲空間，僅對用戶上傳內容的表現方式做保護處理，對用戶上傳分享的文檔內容本身不做任何修改或編輯，并不能對任何下載內容負責。
  • 6. 下載文件中如有侵權或不適當內容，請與我們聯系，我們立即糾正。
  • 7. 本站不保證下載資源的準確性、安全性和完整性, 同時也不承擔用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。

評論

0/150

提交評論