某咨詢財(cái)務(wù)管理最佳實(shí)踐之現(xiàn)金管理(專業(yè)版)
【正文】 :54:4902:54Mar2324Mar23 1越是無能的人，越喜歡挑剔別人的錯(cuò)兒。 :54:4902:54:49March 24, 2023 1他鄉(xiāng)生白發(fā)，舊國見青山。 , March 24, 2023 很多事情努力了未必有結(jié)果，但是不努力卻什么改變也沒有。 2023年 3月 上午 2時(shí) 54分 :54March 24, 2023 1業(yè)余生活要有意義，不要越軌。 2023年 3月 上午 2時(shí) 54分 :54March 24, 2023 1少年十五二十時(shí)，步行奪得胡馬騎。Cash Mgmt update Best Practice Financial Processes: Cash Management 2 PwC175g Cash Management Best Practice Objectives Cash Management Objectives Organisation People Processes Controls Measures Information Systems ? Manage short term liquidity and long term funding requirements ? Minimise pany’s cost of capital ? Efficiently manage the processing of cash transactions ? Effectively forecast cash requirements ? Manage petty cash efficiently ? Centralised cash office pooling ? Integrated with Accounts functions ? Record/manage receipts and payments ? Manage cash position ? Perform reconciliations ? Perform period end closing reporting ? Policies Procedures ? Bank liaison ? Authorisation limits ? Internal controls ? Speed of reporting ? Accuracy of forecasting ? Return on Capital ? Integrated bank account with subledgers ? Automatic bank reconciliations ? Online/real time ? Cash forecasting ? Cash management skills ? Liaison with financial institutions 3 PwC175g Process Features ? Segregate cash management from accounts receivable and accounts payable functions ? Localise cash collection ? Minimise level of petty cash requirements ? Transmit mechanisms evaluated on cost and risk basis ? Create ting arrangement with internal business partners ? Obtain panEuropean banking facilities that allow ting off of account balances ? Map cash collection and payment cycles, identify actions to minimise these periods ? Minimum number of banking relationships maintained to ensure coverage and
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