某咨詢財(cái)務(wù)管理最佳實(shí)踐之現(xiàn)金管理-在線瀏覽
2025-04-06 02:55本頁面
【正文】 king relationships ? Number of outstanding reconciling items 3 months old ? Difference of interest rate of cash accounts vs. Money Market rates per currency ? Percentage of cash transactions effected electronically ? Number of days in obtaining value for funds ? Floating days per bank ? Cost of cash function as a percentage of total finance cost ? Number of cash transactions per FTE ? Number of unreconciled cash transactions ? Number of accounts outside cash pooling 7 PwC175g Cash Management Measures / Cost Drivers Cost Drivers ? Electronic payment and receipt mechanisms ? Number of banking locations and bank accounts ? Number of international locations ? System interfaces available for cash entries ? Types of payments and currencies used ? Number of petty cash sites ? Number of transactions per day ? Extent of government regulation 8 PwC175g Cash Management Level 0 Context Diagram Budgeting and control Cash office Management team Audit Purchasing Accounts receivable Accounts payable Payroll Banks General ledger Financial institutions Treasury expertise Petty Cash Process Payments Sales order processing Sales orders Cash requirements 9 PwC175g Cash Management Level 1 Overview Customer accounts Cashiers Bank CM 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 system Bank FD Payroll department Person requesting cash Reconciliation procedures Exception reports Clear unmatched items Journal rules Reconciled cash books Cash Office (CO) AP report Customer accounts Management Account
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