普華永道-bestpracticefinancialprocesses：accounts-文庫(kù)吧
2025-04-12 04:07 本頁(yè)面
【正文】 System Features ? Consolidated credit position for group of customers ? System provides online customer payment history and terms ? Use of workflow software to monitor process and help resolve queries ? Standard credit control reports ? Common SOP and AR customer database ? Invoices automatically generated from SOP and shipment data ? Self billing invoices automatically matched to customer orders ? Multi currency invoices ? Automatic mitment and accruals ? Automatic reconciliation facilities between integrated SOP AR and GL systems ? SOP linked to debtors ledger to ensure customer credit limits not exceeded ? Sales documents sent via EDI for all major customers ? Integrated order amp。 billing systems available on line amp。 hard copy ? Payments received electronically where possible ? Automatic matching of payments to invoices ? Online diary facility to monitor calls ? Automatic flagging and reporting of high risk accounts ? Automatic dunning letters issued within agreed trading terms ? Integrated systems to facilitate customer query handling ? Forecast cash receipts available for treasury purposes 5 PwC175c Accounts Receivable Trends From To ? Separate AR module ? Payment by cheque ? Complex/variable trading terms ? Manual matching ? Performed by Finance department ? Integrated systems ? Electronic payment ? Common trading terms for all customers ? Automatic matching ? Shared or outsourced services 6 PwC175c Accounts Receivable Measures/Cost Drivers 90 percentile Median 10 percentile Number of customer payment received per accounts receivable FTE per annum 40,300 5,500 700 or less Accounts receivable cost per sales invoice processed 10 percentile Median 90 percentile 163。1 163。3 163。18 Median 1 day 90 percentile 4 days 10 percentile 1 day Days to process invoice/credit note (ie, time between receipt of invoice/credit note and entry into the accounting system) Cost drivers ? Number of AR receipts ? Level of multiple receipts ? Use of direct debiting/standing orders ? Use of electric funds transfer ? Level of credit risk associated with customer base ? Variety in payment terms ? Degree of foreign currency receipts ? Level of credit notes 7 PwC175c Billing Measures/Cost Drivers 90 percentile Median 10 percentile Number of sales invoices generated per billing FTE per annum 90,000 11,100 1,600 Billing cost per sales invoice and credit note processed 10 percentile Median 90 percentile 163。1 163。2 163。22 Median 2 days 90 percentile 15 days 10 percentile 1 day Days from despatch of goods to preparation of sales invoice Cost drivers ? Number of invoices ? Number of customers ? Use of EDI ? Complexity of service/goods supplied ? Variety in terms and conditions ? Complexity of
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