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ID:39946716
大小:170.50 KB
页数:10页
时间:2019-07-15
《pwc的全球最佳财务实践fin-cm best practice financial processes cash management》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:CashManagementCashManagement-BestPracticeObjectivesCashManagementObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsManageshorttermliquidityandlongtermfundingrequirementsMinimisecompany’scostofcapitalEfficientlymanagethep
2、rocessingofcashtransactionsEffectivelyforecastcashrequirementsManagepettycashefficientlyCentralisedcashoffice&poolingIntegratedwithAccountsfunctionsRecord/managereceiptsandpaymentsManagecashpositionPerformreconciliationsPerformperiodendclosing&reportingPolicies&ProceduresB
3、ankliaisonAuthorisationlimitsInternalcontrolsSpeedofreportingAccuracyofforecastingReturnonCapitalIntegratedbankaccountwithsub-ledgersAutomaticbankreconciliationsOn-line/realtimeCashforecastingCashmanagementskillsLiaisonwithfinancialinstitutionsProcessFeaturesSegregatecashm
4、anagementfromaccountsreceivableandaccountspayablefunctionsLocalisecashcollectionMinimiselevelofpettycashrequirementsTransmitmechanismsevaluatedoncostandriskbasisCreatenettingarrangementwithinternalbusinesspartnersObtainpan-Europeanbankingfacilitiesthatallownettingoffofacco
5、untbalancesMapcashcollectionandpaymentcycles,identifyactionstominimisetheseperiodsMinimumnumberofbankingrelationshipsmaintainedtoensurecoverageandpurchasingpowerClearunmatchedcashwithin1dayRegularreconciliationofallcashbooks.MaintainpettycashimprestsystemsObtainaccesstoonl
6、inebankstatementsMonitorthecostofcashtransmissionmechanismsCashbalancesreportedonadailybasisbyaccountandbusinesscentresTreasurydetermineshorttermcashrequirementsfromcashforecastanddailyreportCashsurplusesmanagedbyTreasuryPettycash/foreigncurrencyfloatsperiodicallyauditedCo
7、mpanyloanaccountsreconciledmonthlyTreasuryconsolidateandmanagecashforecastrequirementsMonitorbankfacilitiestominimiseinterestpaymentsandmaximisereceiptsForecastcashonaregularbasis:rolling12monthforecast-annual5yearaheadreviewsCashManagement-BestPracticeFeaturesEstablishand
8、maintaincashcontrolmechanismsPerformbankreconciliationsReportandmanagecashbalancesForecas
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