普华永道财务管理最佳实践之应付管理ppt课件.ppt

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1、BestPracticeFinancialProcesses:AccountsPayableAccountsPayableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTomaximiseprocessingefficiencyToensureinvoicesareprocessedtoagreedtermsToensurepaymentsmadeonlywhendueandpayableToensurel

2、iabilitiesarefullyrecordedanddistributedcorrectlyToachieveeffectivebalancebetweenextendingcreditandmaintaininggoodrelationswithsuppliersTotakefulladvantageofopportunitiestorecoverVATCentralisedprocessingOutsourcingpotentialMaintainingsupplierdetailsProce

3、ssvouchersProcesspaymentsPeriodendprocessingandreportingAuthorisationrulesSystemaccesscontrolsUserproceduresValidationandmatchingrulesSpeedofprocessingsupplieramendmentsInvoicesprocessedInvoiceprocessingtimeNumberofpaymentsPeriodendclosuretimeInterfacebe

4、tweenAccountsPayableandotherrelatedprocessesSharedemployeeandsupplierdetailsSystemvalidationandapprovalchecksSupplierrelationsCreditorcontrolAccountsPayable-BestPracticeObjectivesAccountsPayable-BestpracticefeaturesAuthoriseandsetupnewsupplierspaymentdet

5、ailsMaintainsupplierpaymentdetailsSegregationofdutiesbetweensuppliersetup,voucherprocessingandpaymentprocessingAccountspayableprocessvouchers:invoices,expenseclaims,creditnotes,debitmemosandprepaymentrequestsSuppliersrequiredtousePOnumberonalldocumentsan

6、dthreewaymatchwhereverpossibleConsolidatedperiodicinvoicingforhighfrequencysuppliersProcessFeaturesMaintainsupplierdetailsProcessvouchersOptimisationofearlypaymentdiscountsPaymentrunsproperlyauthorisedProcesspaymentsAlltransactionscompletedbeforeperiodcl

7、osedReconciliationofAccountsPayableactivityandreconciliationwithGeneralLedgercontrolaccountManagementreportsrunonceperiodisfinallyclosedPeriodendprocessingandreportingAccountsPayable-BestpracticefeaturesSinglesupplierdatabaseSingleemployeedatabaseAudittr

8、ailofchangestosupplierpaymentdetailsPurchaseinvoicestransactedviaEDIwithmajorsupplierswhereverpossibleElectronicvalidationandapprovalofinvoicesAutomaticmatchingofinvoicetoorderandgoodsreceivednote(GRN)InterfacewithGeneralL