普華永道-bestpracticefinancialprocesses：accounts-預(yù)覽頁
【正文】 Internal control requirements ? The basic requirement is to ensure that the data transmitted to the general ledger is plete and on time. ? There is a requirement 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. 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. 。 credit notes Manual invoice request Customer maintenance procedures, Customer relationship rules Import standing data, bills amp。1 163。 hard copy ? Payments received electronically where possible ? Automatic matching of payments to invoices ? Online diary facility to monitor calls ? Automatic flagging and reporting of high risk accounts ? Automatic dunning letters issued within agreed trading terms ? Integrated systems to facilitate customer query handling ? Forecast cash receipts available for treasury purposes 5 PwC175c Accounts Receivable Trends From To ? Separate AR module ? Payment by cheque ? Complex/variable trading terms ? Manual matching ? Performed by Finance department ? Integrated systems ? Electronic payment ? Common trading terms for all customers ? Automatic matching ? Shared or outsourced services 6 PwC175c Accounts Receivable Measures/Cost Drivers 90 percentile Median 10 percentile Number of customer payment received per accounts receivable FTE per annum 40,300 5,500 700 or less Accounts receivable cost per sales invoice processed 10 percentile Median 90 percentile 163。 billing systems available on line amp。18 Median 1 day 90 percentile 4 days 10 percentile 1 day Days to process invoice/credit note (ie, time between receipt of invoice/credit note and entry into the accounting system) Cost drivers ? Number of AR receipts ? Level of multiple receipts ? Use of direct debiting/standing orders ? Use of electric funds transfer ? Level of credit risk associated with customer base ? Variety in payment terms ? Degree of foreign currency receipts ? Level of credit notes 7 PwC175c Billing Measures/Cost Drivers 90 percentile Median 10 percentile Number of sales invoices generated per billing FTE per annum 90,000 11,100 1,600 Billing cost per sales invoice and credit note processed 10 percentile Median 90 percentile 163。 Credit Notes AR Staff AR system Billing system Customer details AR data import procedures Interface Rules AR Staff Billing system AR system Customer Data Logged on AR System Invoice/credit note entry rules, Bills and credit notes loading procedures AR Staff AR System Bills am
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