212某咨詢(xún)財(cái)務(wù)管理最佳實(shí)踐之應(yīng)付管理-在線(xiàn)瀏覽
2025-03-25 01:07本頁(yè)面
【正文】 ic process requiring little or no manual intervention. ? Posting to GL should be daily. This ensures GL data is up to date and also reduces the time taken for the period end posting as fewer records are being processed. 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 payable. Key Performance Indicators ? Delivery of information to general ledger on time ? Timely delivery of end of period reports Cost Drivers ? Volume of transactions ? Time to close periods ? Degree of automation in the interface with general ledger 17 PwC175b(1) 靜夜四無(wú)鄰，荒居舊業(yè)貧。2 163。Best Practice Financial Processes: Accounts Payable 2 PwC175b(1) Accounts Payable Objectives Organisation People Processes Controls Measures Information Systems ? To maximise processing efficiency ? To ensure invoices are processed to agreed terms ? To ensure payments made only when due and payable ? To ensure liabilities are fully recorded and distributed correctly ? To achieve effective balance between extending credit and maintaining good relations with suppliers ? To take full advantage of opportunities to recover VAT ? Centralised processing ? Outsourcing potential ? Maintaining supplier details ? Process vouchers ? Process payments ? Period end processing and reporting ? Authorisation rules ? System access controls ? User procedures ? Validation and matching rules ? Speed of processing supplier amendments ? Invoices processed ? Invoice processing time ? Number of payments ? Period end closure time ? Interface between Accounts Payable and other related processes ? Shared employee and supplier details ? System validation and approval checks ? Supplier relations ? Creditor control Accounts Payable Best Practice Objectives 3 PwC175b(1) Accounts Payable Best practice features ? Authorise and set up new suppliers payment details ? Maintain supplier payment details ? Segregation of duties between supplier set up, voucher processing and payment processing ? Accounts payable process vouchers: invoices, expense claims, credit notes, debit memos and prepayment requests ? Suppliers required to use PO number on all documents and three way match wherever possible ? Consolidated periodic invoicing for high frequency suppliers Process Features Maintain supplier details Process vouchers ? Optimisation of early payment discounts ? Payment runs properly authorised Process payments
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