某咨詢應(yīng)收帳最佳流程管理(英文版)-全文預(yù)覽
【正文】 ement to ensure that the information recorded in the general ledger agrees with the output from accounts receivable. ?A reconciliation should be carried out between debtor balances on GL pared with AR. ? Check VAT exception report to pick up any late VAT postings. Accounts Receivable Notes Process period end ? Cost Drivers ?Volume of monthly period end reports. ?Quality of day to day controls. ? Key Performance Indicators ?Percentage of period end closures within target. ?Average number of days to produce monthly information. 。1 163。Best Practice Financial Processes: Accounts Receivable Account Receivable Best Practice Objectives Accounts Receivable Objectives Organisation People Processes Controls Measures Information Systems ? To ensure customer payments are received efficiently and effectively for goods/services delivered, within the agreed terms and conditions ? To manage credit risk efficiently without creating unnecessary delays in the sales cycle ? To maintain a plete and accurate statement of outstanding debtors ? To provide plete forecast information to assist the management of shortterm cash requirements ? Centralised processing ? Economies of scale ? Customer focus ? Establish credit levels ? Issue sales order ? Issue invoice ? Monitor credit ? Collect cash ? Procedures manual ? Authorisation ? Validation/matching ? Credit control ? Cost per invoice ? Credit notes percentage ? Cost per payment received ? Days debt outstanding ? Integrated with sales system ? Automatic matching ? Electronic receipts ? Customer relations ? Legal framework awareness ? Credit management Accounts Receivable Best Practice Features Process Features ? Formal credit checks applied to all new customers within 24 hours using credit bureau ? Monitor credit status/terms on regular basis ? Customer account managers provided with up to date credit status ? Treasury policy set on late and prompt payments ? Authority levels clearly defined ? Credit policies defined and agreed ? Terms and conditions agreed with customers ? Consolidated periodic invoicing for high frequency shipments ? Bank remittance notices issued with sales invoices to facilitate reconciliation ? Self billing invoices by high volume customers ? Consider outsourcing regular invoice/payment eg utilities ? Regular review of invoice queries and credit notes ? Reconciliation of AR balances to GL control accounts on a regular basis ? Credit insurance arrangements evaluated periodically ? Customer account managers responsible for sales and cash collection ? Constant monitoring of debtor days, daily collection, ageing of debt ? Customer contact records maintained ? Outsource cash collection where appropriate ? Determine and report on credit targets ? Monitor overdue debts and take action within agreed policy Establish credit levels Issue s
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1