普华永道--财务最佳实践之应收讲课稿.ppt

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1、普华永道--财务管理最佳实践之应收管理AccountsReceivable-BestPracticeFeaturesProcessFeaturesFormalcreditchecksappliedtoallnewcustomerswithin24hoursusingcreditbureauMonitorcreditstatus/termsonregularbasisCustomeraccountmanagersprovidedwithuptodatecreditstatusTreasurypolicysetonlateandpromptpaymentsAuthorityl

2、evelsclearlydefinedCreditpoliciesdefinedandagreedTermsandconditionsagreedwithcustomersConsolidatedperiodicinvoicingforhighfrequencyshipmentsBankremittancenoticesissuedwithsalesinvoicestofacilitatereconciliationSelfbillinginvoicesbyhighvolumecustomersConsideroutsourcingregularinvoice/payme

3、ntegutilitiesRegularreviewofinvoicequeriesandcreditnotesReconciliationofARbalancestoGLcontrolaccountsonaregularbasisCreditinsurancearrangementsevaluatedperiodicallyCustomeraccountmanagersresponsibleforsalesandcashcollectionConstantmonitoringofdebtordays,dailycollection,ageingofdebtCustome

4、rcontactrecordsmaintainedOutsourcecashcollectionwhereappropriateDetermineandreportoncredittargetsMonitoroverduedebtsandtakeactionwithinagreedpolicyEstablishcreditlevelsIssuesalesorderIssueinvoiceMonitorcredit/collectcashSalesorderspreparedusingpricingdatabasewithpricingprofilesforproducts

5、andcustomersNoorderprocessedwithoutvalidcustomerPOreferenceDeliverynoteactsasinvoiceforlow-frequencyshippingsAccountsReceivable-BestPracticeFeaturesEstablishcreditlevelsIssuesalesorderIssueinvoiceMonitorcredit/collectcashSystemFeaturesConsolidatedcreditpositionforgroupofcustomersSystempro

6、videson-linecustomerpaymenthistoryandtermsUseofworkflowsoftwaretomonitorprocessandhelpresolvequeriesStandardcreditcontrolreportsCommonSOPandARcustomerdatabaseInvoicesautomaticallygeneratedfromSOPandshipmentdataSelfbillinginvoicesautomaticallymatchedtocustomerordersMulticurrencyinvoicesAut

7、omaticcommitmentandaccrualsAutomaticreconciliationfacilitiesbetweenintegratedSOPARandGLsystemsSOPlinkedtodebtorsledgertoensurecustomercreditlimitsnotexceededSalesdocumentssentviaEDIforallmajorcustomersIntegratedorder&billingsystemsavailableonline&hardcopyPaymentsrec