某咨詢應(yīng)收帳最佳流程管理(英文版)-文庫吧在線文庫
【正文】 ? 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 ? Best practice features ?Use of an electronic interface between bank, cashiers and AR treasury ?Automatic matching of receipts by value and invoice number ? Internal control requirements ?Interface control total with bank and cashiers, daily ?Regular supervisory review of open and unmatched items ?Documentation of all overdue open items and unmatched receipts Accounts Receivable Notes Process receipts and direct debits ? Cost Drivers ?No. of Receipts for more than one transaction ?Percentage of downpayments ?Quality of payment information ?Number of unmatched payments ?Number of foreign currency receipts and exchange rate differences ?Tolerance payment differences ?Number of criteria for automatic matching 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 amendments ? Best Practice Features ?Single contact point for all queries. Although the query processing can be distributed there are obvious inefficiencies in directing enquiries to a number of contact points. ?Have access to sufficient data to be able to handle the majority of queries online. In this context, the use of image processing allows invoices to be called up on screen quickly and, if necessary, automatically copied to the enquirer through the medium of autofax. 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 amendments ? Cost Drivers ?Number and variety of queries received. ?Availability and flexibility of standard screens. ?Complexity of database for t
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