普华永道--财务管理最佳实践之应付管理1

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1、BestPracticeFinancialProcesses:AccountsPayableAccountsPayableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTomaximiseprocessingefficiencyToensureinvoicesareprocessedtoagreedtermsToensurepaymentsmadeonlywhendueandpayableToensureliabilitiesarefullyrecordedanddistribu

2、tedcorrectlyToachieveeffectivebalancebetweenextendingcreditandmaintaininggoodrelationswithsuppliersTotakefulladvantageofopportunitiestorecoverVATCentralisedprocessingOutsourcingpotentialMaintainingsupplierdetailsProcessvouchersProcesspaymentsPeriodendprocessingandreportingAuthorisationrules

3、SystemaccesscontrolsUserproceduresValidationandmatchingrulesSpeedofprocessingsupplieramendmentsInvoicesprocessedInvoiceprocessingtimeNumberofpaymentsPeriodendclosuretimeInterfacebetweenAccountsPayableandotherrelatedprocessesSharedemployeeandsupplierdetailsSystemvalidationandapprovalchecksSu

4、pplierrelationsCreditorcontrolAccountsPayable-BestPracticeObjectivesAccountsPayable-BestpracticefeaturesAuthoriseandsetupnewsupplierspaymentdetailsMaintainsupplierpaymentdetailsSegregationofdutiesbetweensuppliersetup,voucherprocessingandpaymentprocessingAccountspayableprocessvouchers:invoic

5、es,expenseclaims,creditnotes,debitmemosandprepaymentrequestsSuppliersrequiredtousePOnumberonalldocumentsandthreewaymatchwhereverpossibleConsolidatedperiodicinvoicingforhighfrequencysuppliersProcessFeaturesMaintainsupplierdetailsProcessvouchersOptimisationofearlypaymentdiscountsPaymentrunspr

6、operlyauthorisedProcesspaymentsAlltransactionscompletedbeforeperiodclosedReconciliationofAccountsPayableactivityandreconciliationwithGeneralLedgercontrolaccountManagementreportsrunonceperiodisfinallyclosedPeriodendprocessingandreportingAccountsPayable-BestpracticefeaturesSinglesupplierdatab

7、aseSingleemployeedatabaseAudittrailofchangestosupplierpaymentdetailsPurchaseinvoicestransactedviaEDIwithmajorsupplierswhereverpossibleElectronicvalidationandapprovalofinvoicesAutomaticmatchingofinvoicetoorderandgoodsreceivednote(GRN)InterfacewithGeneralL