财务管理最佳实践之应付管理.ppt

最佳财务管理实践:应付管理,2010年7月2日,应付账款目标,组织,人员,流程,控制,标准,信息系统,流程效率最大化保证发票按合同处理保证在应付到期时付款保证负债被完全纪录在延长帐期和保持和供应商关系上取得有效平衡尽最大可能抵扣增值税,集中处理外包的可能性,维护供应商信息处理凭证处理付款期间莫结账级报告,授权规则系统控制用户程序验证和匹配规则,处理供应商信息的数度 发票处理时间付款次数结账时间,应付账款和其他相关处理的界面共享供应商和员工信息在线验证和批准,供应商关系付款控制,应付账款 最佳实践目标,应付账款 最佳实践,授权和建立供应商付款明细维护供应商付款明细分离以下职责：供应商建档，凭证处理和付款处理,应付账款处理凭证:发票,费用表，退货凭证和预付款等供应商订单号应体现在所有文件上并尽可能三单匹配集中处理,流程特点,维护供应商信息,凭证处理,提前付款的折扣按授权付款,付款处理,结帐前所有交易已完成应付账款明细和总帐控制科目的对帐结账后的管理报告,期末结账和报告,应付账款-最佳实践,单一的供应商数据库单一的员工数据库供应商付款明细变化的审计线索,主要供应商发票处理电子化电子验证和批准发票发票和订单，收货单自动匹配。和总帐，采购，固定资产和项目会计的结合 运用工作流程软件解决过程监控和供应商问询,系统特点,维护供应商明晰,凭证处理,电子支付帐期远期付款凭证，改善现金管理中止付款流程,付款处理,和总帐一体化减少调节在结账期间防止交易输入,期末结账和报告,应付账款 衡量/成本动因,每月收到的发票供应商的数量不同的付款期限和条件授权程序的复杂程度发票和订单的自动匹配程度供应商问询数量电子发票的比例 电子支付的比例,中值,16 天,90 分位,49 天,90 分位,中值,10 分位,每位员工每年度处理的发票数量,15,000,7,000,3,000 or less,处理每张发票的成本,10 分位,中值,90 分位,20,60,170,10 分位,6 天,发票处理时间,成本动因,应付账款 趋势,从,到,单独的应付模块手工支付人工匹配财务部职能,集成系统电子支付系统匹配共享服务中心或外包,应付账款 关键成功因素,单一的供应商数据库应付流程的培训以及明确的工作职责和供应商确认好的帐期有效的沟通即反馈机制建立和维护好的供应商关系有好的流程来监测发票的状态和付款时间付款日程和沟通授权层次和付款帐期保存在系统中工作流程的建立，相关问题到相关人员解决远期付款加强现金管理灵活的匹配标准,应付账款 图表,Accounts Payable-Notes Maintain Supplier Details,Best Practice FeaturesShared supplier database with Purchasing.Purchasing responsible for approving suppliers(having made the required checks),agreeing terms and conditions and maintaining general and purchasing related supplier details on the database,including payment terms.Accounts Payable responsible for maintaining all payment related supplier data,such as bank details,payment method,payee name and address,payment contacts.Shared employee database with Human Resources.Employee details are maintained by Human Resources,but sufficient details must be held and maintained by Accounts Payable,to allow payment of expenses.Employee details required include payment method,bank details,remittance address,payee name and employee cost centre.Accounts Payable should not have access to other confidential employee data.One payment address for each vendor.Where a vendor provides goods or services from a number of locations,the consolidation of the payment process not only reduces the number of payments necessary but also removes the potential need to reconcile a number of individual accounts.Centralise the vendor set-up capability in order to minimise the risk of unauthorised or duplicate vendors being set up more than once.From an audit point of view,the control over vendor set up is also viewed as a critical activity which needs to be tightly controlled.Changes to supplier details are processed expeditiously.If,the vendor is also a customer,details are consistent in both databases.,Accounts Payable-Notes Maintain Supplier Details,Internal Control requirementsNew suppliers must be checked and approved by Purchasing in accordance with company 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 IndicatorsTime taken to process supplier amendments.,Accounts Payable-Notes Process Payments,Best Practice FeaturesUse 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 complies with any requirements asked of it.Avoid payments in cash.Apart from being costly to administer,the potential for fraud is greatly increased.,Accounts Payable-Notes Process Payments,Internal Control requirementsPayment processing needs to be tightly controlled and totally segregated from vendor set-up and invoice processing activities.Key Performance IndicatorsNumber of payments per FTE.Number of overdue payments.Number of payments made too early.,Accounts Payable-Notes Process Payments,Cost DriversThe 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.ReportsSummary of payments per run.Payments on hold.Reports on Key Performance Indicators.Overdue unpaid invoices,Accounts Payable-Notes Period end processing and reporting,Best Practice FeaturesAutomatic 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 requirementsThe basic requirement is to ensure that the data transmitted to the general ledger is complete 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 IndicatorsDelivery of information to general ledger on timeTimely delivery of end of period reportsCost DriversVolume of transactionsTime to close periodsDegree of automation in the interface with general ledger,