普華永道--財務(wù)管理最佳實踐之應(yīng)付管理-展示頁
2025-01-20 09:52本頁面
【正文】 . ? If, the vendor is also a customer, details are consistent in both databases. 12 PwC175b(1) Accounts Payable Notes Maintain Supplier Details Internal Control requirements ? New suppliers must be checked and approved by Purchasing in accordance with pany policy. Similarly, Purchasing are responsible for processing any mergers, acquisitions or deletions. To enable efficient invoice payment processing and ensure segregation of duties, Accounts Payable are responsible for the maintenance of all payment related supplier data. In addition, authorisation for payments within Accounts Payable should be separate from the responsibility of maintaining supplier payment data and processing vouchers. Audit of changes to supplier payment details must be possible. Key Performance Indicators ? Time taken to process supplier amendments. 13 PwC175b(1) Accounts Payable Notes Process Payments Best Practice Features ? Use of electronic banking systems for payments, thus minimising the need for manual intervention in the process. ? Centralisation of the payment processing in order to minimise the risk of making duplicate payments. ? Payments made no sooner than the due date in order to maximise cash flow benefits. ? Facility to suspend individual payments. The withholding of payment can be a powerful tool in ensuring that the vendor plies with any requirements asked of it. ? Avoid payments in cash. Apart from being costly to administer, the potential for fraud is greatly increased. 14 PwC175b(1) Accounts Payable Notes Process Payments Internal Control requirements ? Payment processing needs to be tightly controlled and totally segregated from vendor setup and invoice processing activities. Key Performance Indicators ? Number of payments per FTE. ? Number of overdue payments. ? Number of payments made too early. 15 PwC175b(1) Accounts Payable Notes Process Payments Cost Drivers The following generate the costs for the processing of payments: ? Number of payment runs. ? Number of manually prepared payments. ? Number of payment media (cheques, vouchers, diskettes, etc.). ? Number of foreign payments. ? Varied payment terms. Reports ? Summary of payments per run. ? Payments on hold. ? Reports on Key Performance Indicators. ? Overdue unpaid invoices 16 PwC175b(1) Accounts Payable Notes Period end processing and reporting
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