pwc的全球最佳財務(wù)實踐fin-cm best practice financial processes cash management-預(yù)覽頁
【正文】 , Other payments, Cash Cash Office (CO) AP department amp。 repayment schedules Process receipts Process payments Reconcile bank statements to ledgers Manage cash position Period end closing forecasting amp。 Reporting Timetables Financial accountant Cash management staff AP Customer Accounts Sales amp。 reporting ? Policies amp。 pooling ? Integrated with Accounts functions ? Record/manage receipts and payments ? Manage cash position ? Perform reconciliations ? Perform period end closing amp。 system Bank FD Payroll department Person requesting cash Reconciliation procedures Exception reports Clear unmatched items Journal rules Reconciled cash books Cash Office (CO) AP report Customer accounts Management Accountant Bank Payment information included in AP (cashbook) and GL Reporting procedures Review Benchmarking Cash management staff Bank Transmission Mechanism Close procedure Reconciliation procedures Forecasting rules and procedures Reporting formats Forecast amp。 reporting Cash updates Current banking terms and transaction rates 10 PwC175g Cash Management Appendix 1 : IDEF Process Flow The diagram below provides a key to the process diagrams used in this document. Process / activity Controls (. ? Procedures ? Standards ? Requirements for rework) Output (. ? Information ? Material) Resources (. ? People ? Functions ? IT systems ? Machines) Input (. ? Information ? Material)
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