财务管理最佳实践之应付管理.ppt

1、最佳财务管理实践: 应付管理,2010年7月2日,应付账款目标,组织,人员,流程,控制,标准,信息系统,流程效率最大化 保证发票按合同处理 保证在应付到期时付款 保证负债被完全纪录 在延长帐期和保持和供应商关系上取得有效平衡 尽最大可能抵扣增值税,集中处理 外包的可能性,维护供应商信息 处理凭证 处理付款 期间莫结账级报告,授权规则 系统控制 用户程序 验证和匹配规则,处理供应商信息的数度 发票处理时间 付款次数 结账时间,应付账款和其他相关处理的界面 共享供应商和员工信息 在线验证和批准,供应商关系 付款控制,应付账款 最佳实践目标,应付账款 最佳实践,授权和建立供应商付款明细 维护供应商付

2、款明细 分离以下职责：供应商建档，凭证处理和付款处理,应付账款处理凭证: 发票, 费用表，退货凭证和预付款等 供应商订单号应体现在所有文件上并尽可能三单匹配 集中处理,流程特点,维护供应商信息,凭证处理,提前付款的折扣 按授权付款,付款处理,结帐前所有交易已完成 应付账款明细和总帐控制科目的对帐 结账后的管理报告,期末结账和报告,应付账款-最佳实践,单一的供应商数据库 单一的员工数据库 供应商付款明细变化的审计线索,主要供应商发票处理电子化 电子验证和批准发票 发票和订单，收货单自动匹配。 和总帐，采购，固定资产和项目会计的结合 运用工作流程软件解决过程监控和供应商问询,系统特点,维护供应商明

3、晰,凭证处理,电子支付 帐期 远期付款凭证，改善现金管理 中止付款流程,付款处理,和总帐一体化减少调节 在结账期间防止交易输入,期末结账和报告,应付账款 衡量/成本动因,每月收到的发票 供应商的数量 不同的付款期限和条件 授权程序的复杂程度 发票和订单的自动匹配程度 供应商问询数量 电子发票的比例 电子支付的比例,中值,16 天,90 分位,49 天,90 分位,中值,10 分位,每位员工每年度处理的发票数量,15,000,7,000,3,000 or less,处理每张发票的成本,10 分位,中值,90 分位,20,60,170,10 分位,6 天,发票处理时间,成本动因,应付账款 趋势,从

4、,到,单独的应付模块 手工支付 人工匹配 财务部职能,集成系统 电子支付 系统匹配 共享服务中心或外包,应付账款 关键成功因素,单一的供应商数据库 应付流程的培训以及明确的工作职责 和供应商确认好的帐期 有效的沟通即反馈机制 建立和维护好的供应商关系 有好的流程来监测发票的状态和付款时间 付款日程和沟通 授权层次和付款帐期保存在系统中 工作流程的建立，相关问题到相关人员解决 远期付款加强现金管理 灵活的匹配标准,应付账款 图表,Accounts Payable - Notes Maintain Supplier Details,Best Practice Features Shared sup

5、plier database with Purchasing. Purchasing responsible for approving suppliers (having made the required checks), agreeing terms and conditions and maintaining general and purchasing related supplier details on the database, including payment terms. Accounts Payable responsible for maintaining all p

6、ayment related supplier data, such as bank details, payment method, payee name and address, payment contacts. Shared employee database with Human Resources. Employee details are maintained by Human Resources, but sufficient details must be held and maintained by Accounts Payable, to allow payment of

7、 expenses. Employee details required include payment method, bank details, remittance address, payee name and employee cost centre. Accounts Payable should not have access to other confidential employee data. One payment address for each vendor. Where a vendor provides goods or services from a numbe

8、r of locations, the consolidation of the payment process not only reduces the number of payments necessary but also removes the potential need to reconcile a number of individual accounts. Centralise the vendor set-up capability in order to minimise the risk of unauthorised or duplicate vendors bein

9、g set up more than once. From an audit point of view, the control over vendor set up is also viewed as a critical activity which needs to be tightly controlled. Changes to supplier details are processed expeditiously. If, the vendor is also a customer, details are consistent in both databases.,Accou

10、nts Payable - Notes Maintain Supplier Details,Internal Control requirements New suppliers must be checked and approved by Purchasing in accordance with company policy. Similarly, Purchasing are responsible for processing any mergers, acquisitions or deletions. To enable efficient invoice payment pro

11、cessing and ensure segregation of duties, Accounts Payable are responsible for the maintenance of all payment related supplier data. In addition, authorisation for payments within Accounts Payable should be separate from the responsibility of maintaining supplier payment data and processing vouchers

12、. Audit of changes to supplier payment details must be possible. Key Performance Indicators Time taken to process supplier amendments.,Accounts Payable - Notes Process Payments,Best Practice Features Use of electronic banking systems for payments, thus minimising the need for manual intervention in

13、the process. Centralisation of the payment processing in order to minimise the risk of making duplicate payments. Payments made no sooner than the due date in order to maximise cash flow benefits. Facility to suspend individual payments. The withholding of payment can be a powerful tool in ensuring

14、that the vendor complies with any requirements asked of it. Avoid payments in cash. Apart from being costly to administer, the potential for fraud is greatly increased.,Accounts Payable - Notes Process Payments,Internal Control requirements Payment processing needs to be tightly controlled and total

15、ly segregated from vendor set-up and invoice processing activities. Key Performance Indicators Number of payments per FTE. Number of overdue payments. Number of payments made too early.,Accounts Payable - Notes Process Payments,Cost Drivers The following generate the costs for the processing of paym

16、ents:- Number of payment runs. Number of manually prepared payments. Number of payment media (cheques, vouchers, diskettes, etc.). Number of foreign payments. Varied payment terms. Reports Summary of payments per run. Payments on hold. Reports on Key Performance Indicators. Overdue unpaid invoices,A

17、ccounts Payable - Notes Period end processing and reporting,Best Practice Features Automatic process requiring little or no manual intervention. Posting to GL should be daily. This ensures GL data is up to date and also reduces the time taken for the period end posting as fewer records are being processed. Internal Control requirements The basic requirement is to ensure that the data transmitted to the general ledger is complete and on time. There is a requirement to ensure that the information recorded in the general ledger