210某咨詢財務管理最佳實踐之現(xiàn)金管理(文件)
【正文】 s from mitment/accrual accounting ? Project analysis and control linked to finance systems ? Analysis by market share/product cost etc Cash Management Best Practice Features Establish and maintain cash control mechanisms Perform bank reconciliations Report and manage cash balances Forecast cash requirements 5 PwC175g Cash Management Critical Success Factors These are a summary of the key business requirements, which must be met to achieve Cash management objectives. ? Electronic Interfaces with Accounts Payable, Accounts Receivable, Payroll and General Ledger ? Establish and maintain good relations with banks ? Agree Finance terms ? Reconcile bank accounts on a regular basis ? EDI for the majority of payments and receipts ? Automated bank reconciliation systems and processes ? Cash monitoring and forecasting techniques provide first class accuracy ? Integrated on line systems to audit trail cash transactions ? Operate minimum petty cash and foreign currency floats ? Separation of Cash management staff duties from other finance operations 6 PwC175g Cash Management Measures / Cost Drivers Measures ? Cost of Capital ? Number of bank accounts ? Number of banking relationships ? Number of outstanding reconciling items 3 months old ? Difference of interest rate of cash accounts vs. Money Market rates per currency ? Percentage of cash transactions effected electronically ? Number of days in obtaining value for funds ? Floating days per bank ? Cost of cash function as a percentage of total finance cost ? Number of cash transactions per FTE ? Number of unreconciled cash transactions ? Number of accounts outside cash pooling 7 PwC175g Cash Management Measures / Cost Drivers Cost Drivers ? Electronic payment and receipt mechanisms ? Number of banking locations and
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