普华永道--财务最佳实践之应付说课讲解.ppt

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1、普华永道--财务管理最佳实践之应付管理AccountsPayable-BestpracticefeaturesAuthoriseandsetupnewsupplierspaymentdetailsMaintainsupplierpaymentdetailsSegregationofdutiesbetweensuppliersetup,voucherprocessingandpaymentprocessingAccountspayableprocessvouchers:invoices,expenseclaims,creditnotes,debitmemosandprepa

2、ymentrequestsSuppliersrequiredtousePOnumberonalldocumentsandthreewaymatchwhereverpossibleConsolidatedperiodicinvoicingforhighfrequencysuppliersProcessFeaturesMaintainsupplierdetailsProcessvouchersOptimisationofearlypaymentdiscountsPaymentrunsproperlyauthorisedProcesspaymentsAlltransaction

3、scompletedbeforeperiodclosedReconciliationofAccountsPayableactivityandreconciliationwithGeneralLedgercontrolaccountManagementreportsrunonceperiodisfinallyclosedPeriodendprocessingandreportingAccountsPayable-BestpracticefeaturesSinglesupplierdatabaseSingleemployeedatabaseAudittrailofchange

4、stosupplierpaymentdetailsPurchaseinvoicestransactedviaEDIwithmajorsupplierswhereverpossibleElectronicvalidationandapprovalofinvoicesAutomaticmatchingofinvoicetoorderandgoodsreceivednote(GRN)InterfacewithGeneralLedger,Purchasing,FixedAssetsandProjectAccountingUseofworkflowsoftwaretoresolve

5、queriesandmonitorprocessSystemFeaturesMaintainsupplierdetailsProcessvouchersElectronicpaymentsDefaultpaymenttermsheldonsupplierfilewithmanualoverrideatP.O.andinvoiceProductionofforwardpaymententryschedulestoaidcashflowmanagementInterfacewithGeneralLedger,FixedAssets,ProjectAccountingandCa

6、shManagementFacilitytosuspendpaymentsProcesspaymentsIntegrationwithGeneralLedgerminimisesreconciliationadjustmentsTransactionprocessingpreventedforclosedperiodsPeriodendprocessingandreportingAccountsPayable-Measures/CostdriversNumberofinvoicesreceivedpermonthNumberofsuppliersNumberofdiffe

7、renttermsandconditionsComplexityofauthorisationprocessProportionofinvoicesautomaticallymatchedwithPO'sNumberofsupplierqueriesProportionofinvoicesreceivedelectronicallyProportionofpaymentsmadeelectronicallyMedian16days90percentile49days90percentileMedian10percentileN