普华永道--财务管理最佳实践之总账
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➢System is sole source of consolidated statutory reporting requirements and holds non financial data
➢Drill down facilities provides full audit trail on financial data
Apply and allocation rules
Produce periodic financial reporting
and information
Produce statutory accounts
System Features
➢Integrated system eliminates duplication of maintenance
General Ledger cost pห้องสมุดไป่ตู้r Business Unit FTE (in £s) £157
£32
10 percentile Median
£574 90 percentile
Cost drivers ➢ Number of reporting periods
➢ Number of manual interfaces
➢ Graphics and analysis/drill down tool
➢ Single source of data via data warehouse
Source: Statistics taken from Benchmarking database: 21 January 1997
PwC175a
General Ledger -Trends
From
➢ Separate GL ➢ Analysis via spreadsheets/ manual
➢On line training and help facilities
➢System provides control over combination of accounts and cost centres
➢Controls applied for use of balance sheet and profit and loss accounts
➢Additional period used solely for year end accounts
➢Multi-currency, multi-country consolidation
PwC175a
5
General Ledger - Measures/Cost Drivers
Number of journal entries per FTE
➢One line reporting of information and drill down
➢On line graphical display or links to EIS system
➢Screenbased exception reporting
➢System allows prior year postings and automatic balances carried forward
➢ Number of accounts and cost centres
➢ Complexity of costing and reporting structure
➢ Approval process for journals
➢ Mechanism to calculate accruals and prepayments
普华永道--财务管理最佳实践之总账
2
PwC175a
3
PwC175a
4
General Ledger - Best Practice Features
Establish and maintain standing
data
Establish and apply accounting controls
486,000
66,600
3,200 or less
90 percentile
Median
10 percentile
Days to produce monthly management accounts
3 days
8 days
16 days
10 percentile
Median
90 percentile
➢Real time allocation to cost centres
➢Automatic reconciliation of management and financial accounts
➢Automatic period end reports produced
➢Comprehensive report writer facilities to provide user defined reports
input ➢ Multiple source of data across
multiple systems ➢ Manual reconciliation ➢ Performed by finance department
6
To
➢ Integrated global systems and compliance
➢Local variation to common core chart of accounts
➢Comprehensive security and access controls
➢Efficient copy and editing facilities
➢Extra segment (s) provided for future expansion of requirements (fundamental change to business)
➢System allows control prior period posting
➢Variable journal input types such as standard, reversal, recurring
➢System controlled month end procedures and processes
➢Drill down facilities provides full audit trail on financial data
Apply and allocation rules
Produce periodic financial reporting
and information
Produce statutory accounts
System Features
➢Integrated system eliminates duplication of maintenance
General Ledger cost pห้องสมุดไป่ตู้r Business Unit FTE (in £s) £157
£32
10 percentile Median
£574 90 percentile
Cost drivers ➢ Number of reporting periods
➢ Number of manual interfaces
➢ Graphics and analysis/drill down tool
➢ Single source of data via data warehouse
Source: Statistics taken from Benchmarking database: 21 January 1997
PwC175a
General Ledger -Trends
From
➢ Separate GL ➢ Analysis via spreadsheets/ manual
➢On line training and help facilities
➢System provides control over combination of accounts and cost centres
➢Controls applied for use of balance sheet and profit and loss accounts
➢Additional period used solely for year end accounts
➢Multi-currency, multi-country consolidation
PwC175a
5
General Ledger - Measures/Cost Drivers
Number of journal entries per FTE
➢One line reporting of information and drill down
➢On line graphical display or links to EIS system
➢Screenbased exception reporting
➢System allows prior year postings and automatic balances carried forward
➢ Number of accounts and cost centres
➢ Complexity of costing and reporting structure
➢ Approval process for journals
➢ Mechanism to calculate accruals and prepayments
普华永道--财务管理最佳实践之总账
2
PwC175a
3
PwC175a
4
General Ledger - Best Practice Features
Establish and maintain standing
data
Establish and apply accounting controls
486,000
66,600
3,200 or less
90 percentile
Median
10 percentile
Days to produce monthly management accounts
3 days
8 days
16 days
10 percentile
Median
90 percentile
➢Real time allocation to cost centres
➢Automatic reconciliation of management and financial accounts
➢Automatic period end reports produced
➢Comprehensive report writer facilities to provide user defined reports
input ➢ Multiple source of data across
multiple systems ➢ Manual reconciliation ➢ Performed by finance department
6
To
➢ Integrated global systems and compliance
➢Local variation to common core chart of accounts
➢Comprehensive security and access controls
➢Efficient copy and editing facilities
➢Extra segment (s) provided for future expansion of requirements (fundamental change to business)
➢System allows control prior period posting
➢Variable journal input types such as standard, reversal, recurring
➢System controlled month end procedures and processes