普華永道--財(cái)務(wù)管理最佳實(shí)踐之應(yīng)付管理(已修改)
2025-01-23 09:52 本頁面
【正文】 Best Practice Financial Processes: Accounts Payable 2 PwC175b(1) Accounts Payable Objectives Organisation People Processes Controls Measures Information Systems ? To maximise processing efficiency ? To ensure invoices are processed to agreed terms ? To ensure payments made only when due and payable ? To ensure liabilities are fully recorded and distributed correctly ? To achieve effective balance between extending credit and maintaining good relations with suppliers ? To take full advantage of opportunities to recover VAT ? Centralised processing ? Outsourcing potential ? Maintaining supplier details ? Process vouchers ? Process payments ? Period end processing and reporting ? Authorisation rules ? System access controls ? User procedures ? Validation and matching rules ? Speed of processing supplier amendments ? Invoices processed ? Invoice processing time ? Number of payments ? Period end closure time ? Interface between Accounts Payable and other related processes ? Shared employee and supplier details ? System validation and approval checks ? Supplier relations ? Creditor control Accounts Payable Best Practice Objectives 3 PwC175b(1) Accounts Payable Best practice features ? Authorise and set up new suppliers payment details ? Maintain supplier payment details ? Segregation of duties between supplier set up, voucher processing and payment processing ? Accounts payable process vouchers: invoices, expense claims, credit notes, debit memos and prepayment requests ? Suppliers required to use PO number on all documents and three way match wherever possible ? Consolidated periodic invoicing for high frequency suppliers Process Features Maintain supplier details Process vouchers ? Optimisation of early payment discounts ? Payment runs properly authorised Process payments ? All transactions pleted before period closed ? Reconciliation of Accounts Payable activity and reconciliation with General Ledger control account ? Management reports run once period is finally closed Period end processing and reporting 4 PwC175b(1) Accounts Payable Best practice features ? Single supplier database ? Single employee database ? Audit trail of changes to supplier payment deta
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