普華永道--財(cái)務(wù)管理最佳實(shí)踐之應(yīng)付管理(參考版)
2025-01-14 09:52本頁面
【正文】 17 10 percentile 6 days Invoice processing time in days Cost drivers Source: statistics taken from Benchmarking database 21 January 1997 6 PwC175b(1) Accounts Payable Trends From To ? Separate AP module ? Payment by cheque ? Manual matching ? Performed by finance department ? Integrated systems ? Electronic payment ? Online matching ? Shared Service Centres or outsourced services 7 PwC175b(1) Accounts Payable Critical Success Factors These are a summary of the key business requirements, which must be met to achieve the objectives. ? Single supplier database ? Staff trained in AP process and have clear roles and responsibilities ? Payment terms defined and agreed with supplier ? Effective munication and feedback mechanisms in place to handle queries ? Establish and maintain good supplier relations ? Process in place for monitoring the status of invoices and payment schedules ? AP calendar in place and municated to staff ? Authorisation levels and payment terms held on the system ? Automated workflow to route documents to relevant personnel when problems need to be resolved ? Forward payment schedule to cashflow management ? Flexible matching criteria 8 PwC175b(1) Accounts Payable Appendix 1 : IDEF Process Flow The diagram below provides a key to the process diagrams used in this document. Process / activity Controls (. ? Procedures ? Standards ? Requirements for rework) Output (. ? Information ? Material) Resources (. ? People ? Functions ? IT systems ? Machines) Input (. ? Information ? Material) 9 PwC175b(1) Accounts Payable Level 0 Context Diagram Group / Mgt. team Fixed Asset Register Purchasing General Ledger Suppliers / Employees Supplier/Employee amendments Invoice / Payment details Human Resources Cash Management Project Accounting Accounts Payable 10 PwC175b(1) Accounts Payable Level 1 Overview Voucher approved for payment New period open Payment details ready to post to General Ledger Payment and remittance advice Voucher : Invoice/expense claim/ Credit note/prepayment request Notification of changes from supplier or employee Maintain supplier details AP Process vouchers AP Process payments AP Period end processing and reporting
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