普華永道--財務(wù)管理最佳實(shí)踐之應(yīng)付管理-文庫吧
2024-12-27 09:52 本頁面
【正文】 ils ? 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) ? Interface with General Ledger, Purchasing, Fixed Assets and Project Accounting ? Use of workflow software to resolve queries and monitor process System Features Maintain supplier details Process vouchers ? Electronic payments ? Default payment terms held on supplier file with manual override at . and invoice ? Production of forward payment entry schedules to aid cash flow management ? Interface with General Ledger, Fixed Assets, Project Accounting and Cash Management ? Facility to suspend payments Process payments ? Integration with General Ledger minimises reconciliation adjustments ? Transaction processing prevented for closed periods Period end processing and reporting 5 PwC175b(1) Accounts Payable Measures/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 PO39。s ? Number of supplier queries ? Proportion of invoices received electronically ? Proportion of payments made electronically Median 16 days 90 percentile 49 days 90 percentile Median 10 percentile Number of purchase invoices per FTE per annum 15,000 7,000 3,000 or less Cost per purchase invoice processed 10 percentile Median 90 percentile 163。2 163。6 163。17 10 percentile 6 days Invoice processing time in days Cost drivers Source: statistics taken from Benchmarking database 21 January 1997 6 PwC175b(1) Accounts Payable Trends From To ? Separate AP module ? Payment by cheque ? Manual matching ? Performed by finance department ? Integrated systems ? Electronic payment ? Online matching ? Shared Service Centres or outsourced services 7 PwC175b(1) Accounts Payable Critical Success Factors These are a summary of the key business requirements, which must be met to achieve the objectives. ? Single supplier database ? Staff trained in AP process and have clear roles and responsibilities ? Payment terms defined and agreed with supplier ? Effective munication and feedback me
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