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ID:39836659
大小:261.60 KB
页数:16页
时间:2019-07-12
《全)212普华永道--财务管理最佳实践之应付管理》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、BestPracticeFinancialProcesses:AccountsPayableAccountsPayableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTomaximiseprocessingefficiencyToensureinvoicesareprocessedtoagreedtermsToensurepaymentsmadeonlywhendueandpayableToensureliabilitiesarefullyrecordedanddis
2、tributedcorrectlyToachieveeffectivebalancebetweenextendingcreditandmaintaininggoodrelationswithsuppliersTotakefulladvantageofopportunitiestorecoverVATCentralisedprocessingOutsourcingpotentialMaintainingsupplierdetailsProcessvouchersProcesspaymentsPeriodendprocessingandreportingAuthoris
3、ationrulesSystemaccesscontrolsUserproceduresValidationandmatchingrulesSpeedofprocessingsupplieramendmentsInvoicesprocessedInvoiceprocessingtimeNumberofpaymentsPeriodendclosuretimeInterfacebetweenAccountsPayableandotherrelatedprocessesSharedemployeeandsupplierdetailsSystemvalidationanda
4、pprovalchecksSupplierrelationsCreditorcontrolAccountsPayable-BestPracticeObjectivesAccountsPayable-BestpracticefeaturesAuthoriseandsetupnewsupplierspaymentdetailsMaintainsupplierpaymentdetailsSegregationofdutiesbetweensuppliersetup,voucherprocessingandpaymentprocessingAccountspayablepr
5、ocessvouchers:invoices,expenseclaims,creditnotes,debitmemosandprepaymentrequestsSuppliersrequiredtousePOnumberonalldocumentsandthreewaymatchwhereverpossibleConsolidatedperiodicinvoicingforhighfrequencysuppliersProcessFeaturesMaintainsupplierdetailsProcessvouchersOptimisationofearlypaym
6、entdiscountsPaymentrunsproperlyauthorisedProcesspaymentsAlltransactionscompletedbeforeperiodclosedReconciliationofAccountsPayableactivityandreconciliationwithGeneralLedgercontrolaccountManagementreportsrunonceperiodisfinallyclosedPeriodendprocessingandreportingAccountsPayable-Bestpract
7、icefeaturesSinglesupplierdatabaseSingleemployeedatabaseAudittrailofchangestosupplierpaymentdetailsPurchaseinvoicestransactedviaEDIwithmajorsupplierswhereverpossibleElectronicvalidationandapprovalofinvoicesAutomaticmatchingofinvoicetoorderandgoodsreceivednote(GRN)InterfacewithGeneralL
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