普華永道--應(yīng)收帳最佳實(shí)踐流程-wenkub.com
2025-05-19 12:36 本頁面
【正文】 credit notes AR Maintain customer data AR Process bills, invoices amp。2 163。1 163。Best Practice Financial Processes: Accounts Receivable 2 PwC175c Account Receivable Best Practice Objectives Accounts Receivable Objectives Organisation People Processes Controls Measures Information Systems ? To ensure customer payments are received efficiently and effectively for goods/services delivered, within the agreed terms and conditions ? To manage credit risk efficiently without creating unnecessary delays in the sales cycle ? To maintain a plete and accurate statement of outstanding debtors ? To provide plete forecast information to assist the management of shortterm cash requirements ? Centralised processing ? Economies of scale ? Customer focus ? Establish credit levels ? Issue sales order ? Issue invoice ? Monitor credit ? Collect cash ? Procedures manual ? Authorisation ? Validation/matching ? Credit control ? Cost per invoice ? Credit notes percentage ? Cost per payment received ? Days debt outstanding ? Integrated with sales system ? Automatic matching ? Electronic receipts ? Customer relations ? Legal framework awareness ? Credit management 3 PwC175c Accounts Receivable Best Practice Features Process Features ? Formal credit checks applied to all new customers within 24 hours using credit bureau ? Monitor credit status/terms on regular basis ? Customer account managers provided with up to date credit status ? Treasury policy set on late and prompt payments ? Authority levels clearly defined ? Credit policies defined and agreed ? Terms and conditions agreed with customers ? Consolidated periodic invoicing for high frequency shipments ? Bank remittance notices issued with sales invoices to facilitate reconciliation ? Self billing invoices by high volume customers ? Consider outsourcing regular invoice/payment eg utilities ? Regular review of invoice queries and credit notes ? Reconciliation of AR balances to GL control accounts on a regular basis ? Credit insurance arrangements evaluated periodically ? Customer account managers responsible for sales and cash collection ? Constant monitoring of debtor days, daily collection, ageing of debt ? Customer contact records maintained ? Outsource cash collection where appropriate ? Determine and report on credit targets ? Monitor overdue debts and take action within agreed policy Establish credit levels Issue sales order Issue invoice Monitor credit/ collect cash ? Sales orders prepared using pricing database with pricing profiles for products and customers ? No order processed without valid customer PO reference ? Delivery note acts as invoice for lowfrequency shippings 4 PwC175c Accounts Receivable Best Pract
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