某咨詢應收帳最佳流程管理(英文版)-在線瀏覽
2025-03-30 11:31本頁面
【正文】 nformation recorded in the general ledger agrees with the output from accounts receivable. ?A reconciliation should be carried out between debtor balances on GL pared with AR. ? Check VAT exception report to pick up any late VAT postings. Accounts Receivable Notes Process period end ? Cost Drivers ?Volume of monthly period end reports. ?Quality of day to day controls. ? Key Performance Indicators ?Percentage of period end closures within target. ?Average number of days to produce monthly information. 。1 163。3 163。Best Practice Financial Processes: Accounts Receivable 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 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
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