某咨詢應(yīng)收帳最佳流程管理(英文版)-wenkub
2023-03-17 11:31:06 本頁(yè)面
【正文】 k of duplication of the data and the unauthorised setup of customers, the process should be centrally controlled and operated. ?Before any customer is deleted from the system, evidence should be produced that the customer has been inactive for the appropriate period of time and no outstanding balances are present. Approval for deletion is obtained by management authority signature. ?The changes to customers report is regularly checked and monitored. ?System notification of duplicate business and birth registration numbers. Accounts Receivable Notes Maintain customer data ? Cost Drivers ?Number of customers ?Number of new customers ?Number of customer changes ?Number of required customer standing data fields ?Possibility of sharing standing database ?Overlap between databases ?Search criteria and standardisation to avoid duplication/redundancy Accounts Receivable Notes Maintain customer data ? Key Performance Indicators ?Number of changes and additions carried out in a year per FTE ?Number of customers in op. database without transactions for 1 year ?Percentage of changes and additions of total customer base Accounts Receivable Notes Manage Receivables ? Best Practice Features ?Aged debit balances should be reviewed by management on a regular basis and explanations sought as to why debts have failed to be recovered. ?Overdue debit balances occur as a result a number of factors of suboptimal performances within the sales department or within the credit control process or AR info not recorded from bank quickly enough and therefore not processed quickly enough or timing of invoice issue. The root causes need to be addressed and rectified by altering the creditability status of the customer. ?Automatic flagging and reporting of high risk accounts. ?Materiality and time limits. Accounts Receivable Notes Manage Receivables ? Internal control requirements ?It is essential that debit balances are reviewed regularly and matched with payments promptly in order to avoid the risk of fraud and minimise the chances of bad debt. ?Computer diary of actions taken. ?Stops placed on overdue customers. ?Aged debtor report sent to legal department and functional managers. Accounts Receivable Notes Manage receivables (Cont…) ? Cost Drivers ?Number of overdue open items. ?Number of steps in the dunning procedure. ?Quality and timing of the matching process of receipts. ?Availability of dunning enforcement measures. ?Tolerance criteria. ?Payment terms and conditions policy. Accounts Receivable Notes Manage receivables (Cont…) ? Key Performance indicators ?Days outstanding as a percentage of average payment term. ?Value of overdue invoices as a percentage of outstanding balances. ?Bad Debt Provision as a per ?centage of outstanding balances. ?Process cost/customer payment received. ?Number of dunning letters as % of total invoices. ?Write off value as % of (sundry) sales revenue. Accounts Receivable Notes Process receipts and direct debits ?
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