全)212普华永道--财务管理最佳实践之应付管理

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1、BestPracticeFinancialProcesses:AccountsPayableAccountsPayableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTomaximiseprocessingefficiencyToensureinvoicesareprocessedtoagreedtermsToensurepaymentsmadeonlywhendueandpayableToensureliabilitiesarefull

2、yrecordedanddistributedcorrectlyToachieveeffectivebalancebetweenextendingcreditandmaintaininggoodrelationswithsuppliersTotakefulladvantageofopportunitiestorecoverVATCentralisedprocessingOutsourcingpotentialMaintainingsupplierdetailsProcessvouchersProcesspaymentsPeriodend

3、processingandreportingAuthorisationrulesSystemaccesscontrolsUserproceduresValidationandmatchingrulesSpeedofprocessingsupplieramendmentsInvoicesprocessedInvoiceprocessingtimeNumberofpaymentsPeriodendclosuretimeInterfacebetweenAccountsPayableandotherrelatedprocessesSharede

4、mployeeandsupplierdetailsSystemvalidationandapprovalchecksSupplierrelationsCreditorcontrolAccountsPayable-BestPracticeObjectivesAccountsPayable-BestpracticefeaturesAuthoriseandsetupnewsupplierspaymentdetailsMaintainsupplierpaymentdetailsSegregationofdutiesbetweensupplier

5、setup,voucherprocessingandpaymentprocessingAccountspayableprocessvouchers:invoices,expenseclaims,creditnotes,debitmemosandprepaymentrequestsSuppliersrequiredtousePOnumberonalldocumentsandthreewaymatchwhereverpossibleConsolidatedperiodicinvoicingforhighfrequencysuppliersP

6、rocessFeaturesMaintainsupplierdetailsProcessvouchersOptimisationofearlypaymentdiscountsPaymentrunsproperlyauthorisedProcesspaymentsAlltransactionscompletedbeforeperiodclosedReconciliationofAccountsPayableactivityandreconciliationwithGeneralLedgercontrolaccountManagementr

7、eportsrunonceperiodisfinallyclosedPeriodendprocessingandreportingAccountsPayable-BestpracticefeaturesSinglesupplierdatabaseSingleemployeedatabaseAudittrailofchangestosupplierpaymentdetailsPurchaseinvoicestransactedviaEDIwithmajorsupplierswhereverpossibleElectronicvalidat

8、ionandapprovalofinvoicesAutomaticmatchingofinvoicetoorderandgoodsreceivednote(GRN)InterfacewithGeneralL