财务管理最佳实践之应付管理PPT课件
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全212普华永道--财务管理最佳实践之应付管理 共17页PPT资料
Interface with General Ledger, Fixed Assets, Project Accounting and Cash Management
Use of workflow software to resolve queries and monitor process
Facility to suspend payments
Integration with General Ledger minimises reconciliation adjustments
Transaction processing prevented for closed periods
Optimisation of early payment discounts
Payment runs properly authorised
Consolidated periodic invoicing for high frequency suppliers
3
Period end processing and reporting
All transactions completed before period closed
Reconciliation of Accounts Payable activity and reconciliation with General Ledger control account
Management reports run once period is finally closed
Cost drivers
Number of invoices received per month Number of suppliers Number of different terms and conditions Complexity of authorisation process Proportion of invoices automatically matched with PO's Number of supplier queries Proportion of invoices received electronically Proportion of payments made electronically
212普华永道--财务管理最佳实践之应付管理
Interface between Accounts Payable and other related processes
Shared employee and supplier details
System validation and approval checks
PwC175b(1)
Process Features
Accounts payable process vouchers: invoices, expense claims, credit notes, debit memos and prepayment requests
Suppliers required to use PO number on all documents and three way match wherever possible
Interface with General Ledger, Fixed Assets, Project Accounting and Cash Management
Use of workflow software to resolve queries and monitor process
Electronic validation and approval of invoices
Automatic matching of invoice to order and goods received note (GRN)
Electronic payments
Default payment terms held on supplier file with manual override at P.O. and invoice
Shared employee and supplier details
System validation and approval checks
PwC175b(1)
Process Features
Accounts payable process vouchers: invoices, expense claims, credit notes, debit memos and prepayment requests
Suppliers required to use PO number on all documents and three way match wherever possible
Interface with General Ledger, Fixed Assets, Project Accounting and Cash Management
Use of workflow software to resolve queries and monitor process
Electronic validation and approval of invoices
Automatic matching of invoice to order and goods received note (GRN)
Electronic payments
Default payment terms held on supplier file with manual override at P.O. and invoice
普华永道--财务管理最佳实践之应付管理幻灯片PPT
Process /
Processes
➢ Maintaining supplier details
➢ Process vouchers ➢ Process payments ➢ Period end
processing and reporting
Accounts Payable Objectives
➢ To maximise processing efficiency ➢ To ensure invoices are processed to agreed
➢ Production of forward payment entry schedules to aid cash flow management
➢ Interface with General Ledger, Fixed Assets, Project Accounting and Cash Management
➢ Optimisation of early payment discounts
➢ Payment runs properly authorised
➢ Consolidated periodic invoicing for high frequency suppliers
PwC175b(1)
3
Period end processing and reporting
PwC175b(1)
Controls
➢ Authorisation rules ➢ System access controls ➢ User procedures ➢ Validation and
matching rules
Measures
➢ Speed of processing supplier amendments
《应付款管理》课件
应付款管理的目的和作用
目标
确保及时支付，有效控制资金。
作用
减少பைடு நூலகம்付和欠付、优化交易流程、提高供应商关系。
应付款管理的基本流程
1
发票收集
2
收集供应商发票并与订单核查。
3
支付确认
4
确认支付情况并更新账户记录。
采购订单
根据业务需求发起采购订单。
支付发票
按期支付供应商发票。
应付款管理的相关概念
账期
资金交易的时间段。
纪录欠款人资料，采取各种方法 催收。
交易纠纷
客观掌握事实，寻求解决方案。
应付账款的准确性
要及时核实基础资料，确保账项 准确无误。
应付账款管理的潜在优势
1 现金流改善
优化应付账款管理，有助于改善现金流。
2 资金利用率提升
合理利用应付账款周期，优化资金运作。
3 降低系统风险
优化应付账款管理流程，减轻系统风险。
3
风险控制
4
加强风险控制、管理和信息披露等。
管理组织
建立合理的管理组织架构，明确责任。
应用工具
系统化管理，应用先进工具。
应付账款管理的工具和技巧
应用工具
使用专业化财务软件等工具。
前瞻分析
自上而下考虑外部的因素，通过 优秀的财务特征技巧与贵司的经 营特征相结合。
特殊技巧
根据具体情况特定的技巧和应用 方法。
付款条件
供应商和买方约定的付款方式。
利息
因账期到期而发生的资金成本。
账龄分析
记录开立货款发票之日起直至结算当时为止， 每个应收账款的滞留时间。
应付款管理的分类
业务分类
根据交易业务类型分为采购款和 费用款。
《应付款管理系统》课件
案例二
总结词
跨国公司升级优化应付款管理系统， 提升企业竞争力
详细描述
该跨国公司原有的应付款管理系统已 无法满足业务发展需求，因此决定升 级优化系统，实现更高效、更灵活的 管理，提高了企业的竞争力。
案例三
总结词
中小型企业定制开发应付款管理系统，满足个性化需求
详细描述
该中小型企业根据自身业务特点和发展需求，定制开发了一套应付款管理系统， 实现了对供应商信息、应付账款等业务流程的精细化管理，提高了企业的运营效 率。
合同变更与解除
支持对合同进行变更和解 除操作，以应对实际业务 需求的变化。
报表与分析模块
应付账款报表
提供各类应付账款报表，如应付 账款明细表、应付账款汇总表等 ，以便用户全面了解应付账款情
况。
发票报表
提供各类发票报表，如发票明细表 、发票汇总表等，以便用户全面了 解发票情况。
合同报表
提供各类合同报表，如合同明细表 、合同汇总表等，以便用户全面了 解合同情况。
支持与供应商签订的合同录入、修改 、删除和查询，包括合同内容、签订 时间、合同金额等信息。
供应商分类与评级
根据供应商的资质、供货能力等因素 ，将供应商进行分类和评级，以便更 好地进行供应商选择和管理。
应付账款管理模块
应付账款录入
提供界面供用户录入应付账款信息，包括应付金额、应付时间、 支付方式等。
THANKS
感谢观看
准确性，降低财务风险。
01
应付账款核算
系统能够自动核算应付账款，确保账 务准确无误。
03
付款计划制定
系统支持制定付款计划，帮助企业合理安排 资金。
05
02
功能概述
应付款管理系统具备以下功能
普华永道--财务管理最佳实践之应付管理
➢ System validation and approval checks
PwC175b(1)
Controls
➢ Authorisation rules ➢ System access controls ➢ User procedures ➢ Validation and matching
rules
Measures
➢ Speed of processing supplier amendments
➢ Invoices processed ➢ Invoice processing
time ➢ Number of payments ➢ Period end closure
time
3
Accounts Payable - Best practice features
6
To
➢ Integrated systems ➢ Electronic payment ➢ On-line matching ➢ Shared Service Centres or
outsourced services
PwC175b(1)7来自Accounts Payable - Critical Success Factors These are a summary of the key business requirements, which must be met to achieve the objectives.
Invoice processing time in days
6 days
16 days
49 days
10 percentile
Median
90 percentile
PwC175b(1)
PwC175b(1)
Controls
➢ Authorisation rules ➢ System access controls ➢ User procedures ➢ Validation and matching
rules
Measures
➢ Speed of processing supplier amendments
➢ Invoices processed ➢ Invoice processing
time ➢ Number of payments ➢ Period end closure
time
3
Accounts Payable - Best practice features
6
To
➢ Integrated systems ➢ Electronic payment ➢ On-line matching ➢ Shared Service Centres or
outsourced services
PwC175b(1)7来自Accounts Payable - Critical Success Factors These are a summary of the key business requirements, which must be met to achieve the objectives.
Invoice processing time in days
6 days
16 days
49 days
10 percentile
Median
90 percentile
PwC175b(1)
普华永道财务管理最佳实践之应付管理-PPT精品
Processes
Maintaining supplier details
Process vouchers Process payments Period end
processing and reporting
Accounts Payable
Objectives
To maximise processing efficiency To ensure invoices are processed to a
Process payments
Authorise and set up new suppliers payment details
Maintain supplier payment details
Segregation of duties between supplier set up, voucher processing and payment processing
Optimisation of early payment discounts
Payment runs properly authorised
Consolidated periodic invoicing for high frequency suppliers
3
Period end processing and reporting
PwC175b(1)
5
Accounts Payable - Measures/Cost drivers
Number of purchase invoices per FTE per annum
15,000
7,000
3,000 or less
90 percentile
Maintaining supplier details
Process vouchers Process payments Period end
processing and reporting
Accounts Payable
Objectives
To maximise processing efficiency To ensure invoices are processed to a
Process payments
Authorise and set up new suppliers payment details
Maintain supplier payment details
Segregation of duties between supplier set up, voucher processing and payment processing
Optimisation of early payment discounts
Payment runs properly authorised
Consolidated periodic invoicing for high frequency suppliers
3
Period end processing and reporting
PwC175b(1)
5
Accounts Payable - Measures/Cost drivers
Number of purchase invoices per FTE per annum
15,000
7,000
3,000 or less
90 percentile
普华永道财务管理最佳实践之应付管理-PPT精选文档17页
Electronic validation and approval of invoices
Automatic matching of invoice to order and goods received note (GRN)
Electronic payments
Default payment terms held on supplier file with manual override at P.O. and invoice
PwC175b(1)
5
Accounts Payable - Measures/Cost drivers
Number of purchase invoices per FTE per annum
15,000
7,000
3,000 or less
90 percentile
Median
10 percentile
Optimisation of early payment discounts
Payment runs properly authorised
Consolidated periodic invoicing for high frequency suppliers
3
Period end processing and reporting
terms To ensure payments made only when due and
payable To ensure liabilities are fully recorded and
distributed correctly To achieve effective balance between extending
Automatic matching of invoice to order and goods received note (GRN)
Electronic payments
Default payment terms held on supplier file with manual override at P.O. and invoice
PwC175b(1)
5
Accounts Payable - Measures/Cost drivers
Number of purchase invoices per FTE per annum
15,000
7,000
3,000 or less
90 percentile
Median
10 percentile
Optimisation of early payment discounts
Payment runs properly authorised
Consolidated periodic invoicing for high frequency suppliers
3
Period end processing and reporting
terms To ensure payments made only when due and
payable To ensure liabilities are fully recorded and
distributed correctly To achieve effective balance between extending
212普华永道--财务管理最佳实践之应付管理
Processes
➢ Maintaining supplier details
➢ Process vouchers ➢ Process payments ➢ Period end processing
and reporting
Accounts Payable
Objectives
➢ To maximise processing efficiency ➢ To ensure invoices are processed to agreed terms ➢ To ensure payments made only when due and
➢ Segregation of duties between supplier set up, voucher processing and payment processing
Process Features
➢ Accounts payable process vouchers: invoices, expense claims, credit notes, debit memos and prepayment requests
➢ Automatic matching of invoice to order and goods received note (GRN)
➢ Management reports run once period is finally closed
ቤተ መጻሕፍቲ ባይዱ
PwC175b(1)
4
Accounts Payable - Best practice features
Maintain supplier details
Process vouchers
➢ Maintaining supplier details
➢ Process vouchers ➢ Process payments ➢ Period end processing
and reporting
Accounts Payable
Objectives
➢ To maximise processing efficiency ➢ To ensure invoices are processed to agreed terms ➢ To ensure payments made only when due and
➢ Segregation of duties between supplier set up, voucher processing and payment processing
Process Features
➢ Accounts payable process vouchers: invoices, expense claims, credit notes, debit memos and prepayment requests
➢ Automatic matching of invoice to order and goods received note (GRN)
➢ Management reports run once period is finally closed
ቤተ መጻሕፍቲ ባይዱ
PwC175b(1)
4
Accounts Payable - Best practice features
Maintain supplier details
Process vouchers
全普华永道财务管理最佳实践之应付管理-PPT精选
Electronic validation and approval of invoices
Automatic matching of invoice to order and goods received note (GRN)
Electronic payments
Default payment terms held on supplier file with manual override at P.O. and invoice
Process vouchers
Process payments
Authorise and set up new suppliers payment details
Maintain supplier payment details
Segregation of duties between supplier set up, voucher processing and payment processing
Input
(i.e. Information Material)
Controls (i.e. Procedures Standards Requirements for rework)
Process / activity
Production of forward payment entry schedules to aid cash flow management
Interface with General Ledger, Purchasing, Fixed Assets and Project Accounting
6
To
Integrated systems Electronic payment On-line matching Shared Service Centres or
Automatic matching of invoice to order and goods received note (GRN)
Electronic payments
Default payment terms held on supplier file with manual override at P.O. and invoice
Process vouchers
Process payments
Authorise and set up new suppliers payment details
Maintain supplier payment details
Segregation of duties between supplier set up, voucher processing and payment processing
Input
(i.e. Information Material)
Controls (i.e. Procedures Standards Requirements for rework)
Process / activity
Production of forward payment entry schedules to aid cash flow management
Interface with General Ledger, Purchasing, Fixed Assets and Project Accounting
6
To
Integrated systems Electronic payment On-line matching Shared Service Centres or
212普华永道--财务管理最佳实践之应付管理
Source: statistics taken from Benchmarking database 21 January 2019
Accounts Payable - Trends
From
➢ Separate AP module ➢ Payment by cheque ➢ Manual matching ➢ Performed by finance department
Project Accounting
11
Accounts Payable - Level 1 Overview
Voucher : Invoice/expense claim/ Credit note/prepayment request
Authorisation procedures System access controls
Vouchers filed
Approved vouchers ready to post to General Ledger
Voucher details available on-lne to Fixed Assets and Project Accounting
Payment details available online to cash management
£17 90 percentile
Cost drivers
➢ Number of invoices received per month ➢ Number of suppliers ➢ Number of different terms and conditions ➢ Complexity of authorisation process ➢ Proportion of invoices automatically matched with PO's ➢ Number of supplier queries ➢ Proportion of invoices received electronically ➢ Proportion of payments made electronically
财务管理最佳实践之应付管理教材课程课件 (一)
财务管理最佳实践之应付管理教材课程课件(一)财务管理作为企业管理中重要的一环，旨在帮助企业谋求最大经济利益。
而应付管理作为财务管理的重要组成部分，涉及到企业与供应商之间的关系，贯穿于企业的核心运营活动中。
应付管理教材课程课件则是帮助学生理解和掌握应付管理知识的关键性教材。
在财务管理最佳实践中，应付管理教材课程课件的设计和运用显得尤为关键。
本文将探讨应付管理教材课程课件的设计要点及其在实践中的应用价值。
设计要点1.课件内容应付管理教材课程课件应涵盖应付账款的管理、借款的管理、利息计算、税务和法律问题等内容，同时结合实际案例进行分析。
2.课件形式应付管理教材课程课件的形式应以PPT为主。
在讲解过程中，课件可以设置动画，以图文并茂的方式进行表达。
3.课件层次设计应付管理教材课程课件时，应依据学生的实际情况，分别设置初、中、高三个层次的课程内容，以满足不同层次学生的需求。
同时，在层次设计上应注意内容的递进性和分层明确性。
应用价值1.加深学生对应付管理的了解应付管理教材课程课件可以为学生提供理论基础，同时通过实际案例进行分析，将应付管理的理论知识转化为实际应用。
此过程可以深入调动学生学习动力，提高学生对应付管理的理解和掌握程度。
2.提高学生应付管理的操作技能应付管理教材课程课件的设计和实际案例分析，能够使学生了解应付管理的实际操作过程，并能够灵活运用知识点解决实际问题，提高学生的应用水平。
同时，可以通过课件设计，提高学生的计算能力和逻辑思维能力，帮助学生培养较好的财务管理能力和综合分析能力。
3.提高教学效率应付管理教材课程课件可以让老师更加充分地利用课堂时间，提高教学效率。
在授课中，老师可以利用课件直观的数据和案例，让学生更好地理解知识点，同时也可以通过课件中设计的互动环节，及时检查学生的学习情况，提高教学效果。
结语综上，应付管理教材课程课件是财务管理最佳实践中非常重要的一部分。
在进行课件设计时，应注重课件内容、形式和层次的协调，以增强学生对应付管理的理解、提高操作技能、提高教学效率等方面。
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• Best Practice Features
– Shared supplier 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 payment related supplier data, such as bank details, payment method, payee name and address, payment contacts.
90 分位
中值
发票处理时间
6天
16 天
10 分位 49 天
10 分位
中值
90 分位
处理每张发票的成本
60
20 10 分位
中值
170 90 分位
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
人员
➢ 供应商关系 ➢ 付款控制
信息系统
➢ 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
控制
➢ 授权规则 ➢ 系统控制 ➢ 用户程序 ➢ 验证和匹配规则
标准
➢ 处理供应商信息的数 度
➢ 发票处理时间 ➢ 付款次数 ➢ 结账时间
2
应付账款 –最佳实践
维护供应商信息
凭证处理
– 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 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.
最佳财务管理实践: 应付管理
2010年7月2日
1
应付账款 – 最佳实践目标
组织
➢ 集中处理 ➢ 外包的可能性
流程
➢ 维护供应商信息 ➢ 处理凭证 ➢ 处理付款 ➢ 期间莫结账级报告
应付账款目标
➢ 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
7
应付账款 – 图表
管理层
现金管理
固定资产 帐
Supplier/Employee amendments
总账
r
采购
Invoice / Payment details
应付账款
Employee details
人力资源
供应商/员工
项目管理 8
Accounts Payable - Notes Maintain Supplier Details
➢ 远期付款凭证，改善现金 管理
➢ 和总帐，采购，固定资产和 项目会计的结合
➢ 中止付款流程
➢ 运用工作流程软件解决过程 监控和供应商问询
➢ 和总帐一体化减少 调节
➢ 在结账期间防止交 易输入
4
应付账款 – 衡量/成本动因
每位员工每年度处理的发票数量
15,000
7,000
3,000 or less
付款处理
➢ 授权和建立供应商 付款明细
➢ 维护供应商付款明 细
流程特点
➢ 应付账款处理凭证: 发 票, 费用表，退货凭证 和预付款等
➢ 提前付款的折扣 ➢ 按授权付款
➢ 供应商订单号应体现在 所有文件上并尽可能三 单匹配
➢ 分离以下职责：供 应商建档，凭证处 理和付款处理
➢ 集中处理
期末结账和报告
➢ 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
3
应付账款-最佳实践
维护供应商明晰
凭证处理
付款处理
期末结账和报告
➢ 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
系统特点
➢ 主要供应商发票处理电子化
➢ 电子支付
➢ 电子验证和批准发票
➢ 帐期
➢ 发票和订单，收货单自动匹 配。
5
应付账款 – 趋势
从
➢ 单独的应付模块 ➢ 手工支付 ➢ 人工匹配 ➢ 电子支付 ➢ 系统匹配 ➢ 共享服务中心或外包
6
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
– One payment address for each vendor. Where a vendor provides goods or services from a number 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.
– Shared supplier 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 payment related supplier data, such as bank details, payment method, payee name and address, payment contacts.
90 分位
中值
发票处理时间
6天
16 天
10 分位 49 天
10 分位
中值
90 分位
处理每张发票的成本
60
20 10 分位
中值
170 90 分位
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
人员
➢ 供应商关系 ➢ 付款控制
信息系统
➢ 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
控制
➢ 授权规则 ➢ 系统控制 ➢ 用户程序 ➢ 验证和匹配规则
标准
➢ 处理供应商信息的数 度
➢ 发票处理时间 ➢ 付款次数 ➢ 结账时间
2
应付账款 –最佳实践
维护供应商信息
凭证处理
– 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 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.
最佳财务管理实践: 应付管理
2010年7月2日
1
应付账款 – 最佳实践目标
组织
➢ 集中处理 ➢ 外包的可能性
流程
➢ 维护供应商信息 ➢ 处理凭证 ➢ 处理付款 ➢ 期间莫结账级报告
应付账款目标
➢ 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
7
应付账款 – 图表
管理层
现金管理
固定资产 帐
Supplier/Employee amendments
总账
r
采购
Invoice / Payment details
应付账款
Employee details
人力资源
供应商/员工
项目管理 8
Accounts Payable - Notes Maintain Supplier Details
➢ 远期付款凭证，改善现金 管理
➢ 和总帐，采购，固定资产和 项目会计的结合
➢ 中止付款流程
➢ 运用工作流程软件解决过程 监控和供应商问询
➢ 和总帐一体化减少 调节
➢ 在结账期间防止交 易输入
4
应付账款 – 衡量/成本动因
每位员工每年度处理的发票数量
15,000
7,000
3,000 or less
付款处理
➢ 授权和建立供应商 付款明细
➢ 维护供应商付款明 细
流程特点
➢ 应付账款处理凭证: 发 票, 费用表，退货凭证 和预付款等
➢ 提前付款的折扣 ➢ 按授权付款
➢ 供应商订单号应体现在 所有文件上并尽可能三 单匹配
➢ 分离以下职责：供 应商建档，凭证处 理和付款处理
➢ 集中处理
期末结账和报告
➢ 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
3
应付账款-最佳实践
维护供应商明晰
凭证处理
付款处理
期末结账和报告
➢ 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
系统特点
➢ 主要供应商发票处理电子化
➢ 电子支付
➢ 电子验证和批准发票
➢ 帐期
➢ 发票和订单，收货单自动匹 配。
5
应付账款 – 趋势
从
➢ 单独的应付模块 ➢ 手工支付 ➢ 人工匹配 ➢ 电子支付 ➢ 系统匹配 ➢ 共享服务中心或外包
6
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
– One payment address for each vendor. Where a vendor provides goods or services from a number 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.