普華永道-bestpracticefinancialprocesses：accounts-資料下載頁
2025-05-07 04:07本頁面
【導(dǎo)讀】Economiesofscale. Customerfocus. Issuesalesorder. Issueinvoice. Monitorcredit. Collectcash. Proceduresmanual. Authorisation. Creditcontrol. Costperinvoice. Creditnotes. Costperpayment. Daysdebt. Automaticmatching. Electronicreceipts. Customerrelations. Legalframework. Creditmanagement. Formalcreditchecks. Customeraccount. Termsandconditions. ReconciliationofAR. Creditinsurance. Customeraccount. Noorderprocessed. Deliverynoteactsas. Consolidatedcredit. Systemprovideson-. Useofworkflow. CommonSOPandAR
【正文】 isory review of open and unmatched items ? Documentation of all overdue open items and unmatched receipts 15 PwC175c 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 Key Performance Indicators ? Monthly and cumulative tolerance difference amounts ? Percentage of receipts cleared automatically in month ? Number of manually matched receipts per FTE ? Number of unmatched receipts older than 1 month 16 PwC175c 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. Internal control requirements ? In order to operate an effective helpdesk, staff will require to have access to most parts of the accounts receivable system. This should be on a ‘read only’ basis in order to minimise the potential for fraud taking place. ? Targets set for time to answer queries. 17 PwC175c Accounts Receivable Notes Process amendments Cost Drivers ? Number and variety of queries received. ? Availability and flexibility of standard screens. ? Complexity of database for tailormade queries. ? Response times of enquiry systems. ? Userfriendliness of enquiry systems. Key Performance Indicators ? Average time taken to process queries. ? Percentage of queries answered within targeted time. 18 PwC175c Accounts Receivable Notes Process period end Best Practice Features ? Automatic process requiring minimum or no manual intervention. This is a standard feature of modern Accounts Receivable packages and the only possible problem area could be with the nature of the interface with the general ledger package. 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.
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