(全)210普華永道--財(cái)務(wù)管理最佳實(shí)踐之現(xiàn)金管理(最新)(參考版)
2025-01-22 07:08本頁(yè)面
【正文】 repayment schedules Process receipts Process payments Reconcile bank statements to ledgers Manage cash position Period end closing forecasting amp。 Reporting Timetables Financial accountant Cash management staff AP Customer Accounts Sales amp。 Billing system Record receipts Daily banking Receive cash cheques bank receipts Receipt information included in cash book and GL AP controls Authorisation Payment Terms Matching rules Authorised invoice/expense, DD/SO, Other payments, Cash Cash Office (CO) AP department amp。 reporting ? Policies amp。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 amp。 pooling ? Integrated with Accounts functions ? Record/manage receipts and payments ? Manage cash position ? Perform reconciliations ? Perform period end closing amp。 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
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