普华永道--财务管理最佳实践之总账
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(全)210普华永道--财务管理最佳实践之现金管理(最新)_OK
systems
internal business partners
➢ Obtain access to on line bank
➢ Obtain pan-European banking
statements
facilities that allow netting off of
account balances
– Extent of government regulation
Cash Management - Level 0
General ledger
Diagram Sales order processing
Context
Purchasing
Sales orders
Budgeting and control
– Number of international locations
– System interfaces available for cash entries
– Types of payments and currencies used
– Number of petty cash sites
– Number of transactions per day
➢ Petty cash/foreign currency floats periodically audited
➢ Company loan accounts reconciled monthly
➢ Monitor bank facilities to minimise interest payments and maximise receipts
➢ Monitor the cost of cash
(全)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)
Single employee database
Audit trail of changes to supplier payment details
System Features
Purchase invoices transacted via EDI with major suppliers wherever possible
Single supplier database Staff trained in AP process and have clear roles and responsibilities Payment terms defined and agreed with supplier Effective communication and feedback mechanisms in place to handle queries Establish and maintain good supplier relations Process in place for monitoring the status of invoices and payment schedules AP calendar in place and communicated to staff Authorisation levels and payment terms held on the system Automated workflow to route documents to relevant personnel when problems need to be
Shared employee and supplier details
System validation and approval checks
PwC175b(1)
Single employee database
Audit trail of changes to supplier payment details
System Features
Purchase invoices transacted via EDI with major suppliers wherever possible
Single supplier database Staff trained in AP process and have clear roles and responsibilities Payment terms defined and agreed with supplier Effective communication and feedback mechanisms in place to handle queries Establish and maintain good supplier relations Process in place for monitoring the status of invoices and payment schedules AP calendar in place and communicated to staff Authorisation levels and payment terms held on the system Automated workflow to route documents to relevant personnel when problems need to be
209普华永道--财务管理最佳实践之固定资产管理
Centralised asset accounting
Asset ownership devolved to business unit level
Processes
Maintain asset register Acquisitions and
disposals Depreciation charge Verifying asset base Maintaining of valuation
PwC175
3
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
Manage periodic asset depreciation
Verify and value asset base
Variable asset valuation mechanisms eg historic, current replacement
Forecast asset depreciation for budget purposes
Variable depreciation rules for classes of assets
Revaluation of features and mass transfers of assets to new cost centres
Leased asset features compliant with accounting standards
Process Features
Set up appropriate control of asset acquisition and disposals across company
Asset ownership devolved to business unit level
Processes
Maintain asset register Acquisitions and
disposals Depreciation charge Verifying asset base Maintaining of valuation
PwC175
3
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
Manage periodic asset depreciation
Verify and value asset base
Variable asset valuation mechanisms eg historic, current replacement
Forecast asset depreciation for budget purposes
Variable depreciation rules for classes of assets
Revaluation of features and mass transfers of assets to new cost centres
Leased asset features compliant with accounting standards
Process Features
Set up appropriate control of asset acquisition and disposals across company
全212普华永道--财务管理最佳实践之应付管理 共17页
Production of forward payment entry schedules to aid cash flow management
Interface with General Ledger, Purchasing, Fixed Assets and Project Accounting
Optimisation of early payment discounts
Payment runs properly authorised
Consolidated periodic invoicing for high frequency suppliers
3
Period end processing and reporting
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
credit and maintaining good relations with suppliers To take full advantage of opportunities to recover VAT
Supplier relations Creditor control
Information Systems
Single supplier database Staff trained in AP process and have clear roles and responsibilities Payment terms defined and agreed with supplier Effective communication and feedback mechanisms in place to handle queries Establish and maintain good supplier relations Process in place for monitoring the status of invoices and payment schedules AP calendar in place and communicated to staff Authorisation levels and payment terms held on the system Automated workflow to route documents to relevant personnel when problems need to be
Interface with General Ledger, Purchasing, Fixed Assets and Project Accounting
Optimisation of early payment discounts
Payment runs properly authorised
Consolidated periodic invoicing for high frequency suppliers
3
Period end processing and reporting
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
credit and maintaining good relations with suppliers To take full advantage of opportunities to recover VAT
Supplier relations Creditor control
Information Systems
Single supplier database Staff trained in AP process and have clear roles and responsibilities Payment terms defined and agreed with supplier Effective communication and feedback mechanisms in place to handle queries Establish and maintain good supplier relations Process in place for monitoring the status of invoices and payment schedules AP calendar in place and communicated to staff Authorisation levels and payment terms held on the system Automated workflow to route documents to relevant personnel when problems need to be
某咨询财务管理最佳实践之总账
数据恢复
在数据丢失或损坏的情况下，能够快速恢复 到之前的状态，减少损失。
2023
PART 04
总账风险管理
REPORTING
凭证录入错误风险
要点一
总结词
凭证录入是总账管理的基础，一旦出现错误，将影响整个 账务处理流程。
要点二
详细描述
凭证录入错误通常是由于人为操作失误或系统故障导致的 ，如数字录入错误、科目选择错误等。为降低此风险，应 加强凭证录入人员的培训和考核，提高其业务水平和责任 心，同时采用自动化系统进行数据校验和纠错。
账目分类错误风险
总结词
账目分类是总账管理的重要环节，分类错误会导致财务 报表失真。
详细描述
账目分类错误通常是由于对会计科目理解不准确或操作 不当导致的，如将销售费用错归入管理费用科目。为降 低此风险，应建立严格的账目分类标准和操作流程，加 强账目分类人员的培训和审核，确保分类准确无误。
报表数据失真风险
总结词
强化风险意识，保障资产安全
详细描述
该金融机构高度重视总账风险管理，通过建立完善的风险管理体系，确保了资产的安全 和业务的稳健发展。该机构采用先进的风险评估和监测工具，对总账数据进行实时监控
和分析，及时发现和应对潜在风险，有效降低了财务风险的发生概率。
某创业公司总账数据治理经验
总结词
规范管理，提升效率
账目分类与汇总
总结词
条理清晰、分类科学
详细描述
账目分类是按照一定的标准（如科目、时间、部门等）对凭证进行分类整理，使账目条理清晰。汇总则是在分类 的基础上，将同类账目进行加总，以得出各类账目的总和，为后续的报表生成和分析提供基础数据。
报表生成与分析
总结词
PwC的财务管理最佳实践 FIN-FA
Revalue key assets on a regular basis based on book value and high risk
Comprehensive asset verification on regular periodic or rolling basis where asset cannot be verified via technical assumptions (most telco’s do not verify network assets: the fact that the network works is verification enough)
From
To
Integrated systems for: – Asset tracking via Geographical Information System (GIS) – Asset usage – Network Capacity Planning – Asset Maintenance
Best Practice Financial Processes: Fixed Assets
Fixed Assets - Best Practice Objectives
Asset recording integrated with maintenance and non financial data Centralised asset accounting Asset ownership devolved to business unit level
Measures
Fixed Assets - Best Practice Features
普华永道财务管理最佳实践之应收管理
➢ Automatic reconciliation facilities between integrated SOP AR and GL systems
➢ Integrated systems to facilitate customer query handling
➢ Forecast cash receipts available for treasury purposes
➢ System provides on-line customer payment history and terms
➢ Use of workflow software to monitor process and help resolve queries
➢ Standard credit control reports
➢ Establish credit levels ➢ Issue sales order ➢ Issue invoice ➢ Monitor credit ➢ Collect cash
Accounts Receivable
Objectives
➢ To ensure customer payments are received efficiently and effectively for goods/services delivered, within the agreed terms and conditions
Accounts Receivable - Trends
From
➢ Separate AR module ➢ Payment by cheque ➢ Complex/variable trading terms ➢ Manual matching ➢ Performed by Finance department
普华永道—财务运营最佳实践—FIN-AP(1)
£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
➢ System validation and approval checks
PwC175b(1)
Controls
➢ Authorisation rules ➢ System access controls ➢ User procedures ➢ Validation and matching
rules
Input
(i.e. ➢ Information ➢ Material)
Controls (i.e. ➢ Procedures ➢ Standards ➢ Requirements for rework)
Process / activity
PwC175b(1)
Accounts Payable - Measures/Cost drivers
Number of purchase invoices per FTE per annum
EAM资产管理-普华永道财务管理最佳实践之固定资产管理
➢ Ensure asset responsibility at BU level
➢ Identify asset usage
➢ Set up appropriate control of asset acquisition and disposals across company
➢ Report on acquisitions and disposals on a monthly basis
requisition proposals
Information Systems
➢ Asset ledgers integrated with GL and AP
➢ Depreciation and project control by cost centre
➢ Automated depreciation calculation
➢ Acquisition linked to purchase order and accounts paeciation charged
➢ Variable asset valuation
automatically to cost centres in mechanisms eg historic, current
➢ To calculate depreciation consistently with financial reporting requirements
➢ To optimise replacement policies ➢ To minimise ownership costs
People
➢ Control focused ➢ Challenge asset
Process Features
➢ Identify asset usage
➢ Set up appropriate control of asset acquisition and disposals across company
➢ Report on acquisitions and disposals on a monthly basis
requisition proposals
Information Systems
➢ Asset ledgers integrated with GL and AP
➢ Depreciation and project control by cost centre
➢ Automated depreciation calculation
➢ Acquisition linked to purchase order and accounts paeciation charged
➢ Variable asset valuation
automatically to cost centres in mechanisms eg historic, current
➢ To calculate depreciation consistently with financial reporting requirements
➢ To optimise replacement policies ➢ To minimise ownership costs
People
➢ Control focused ➢ Challenge asset
Process Features
普华永道财务管理最佳实践之总账.ppt
➢ JVs per head
PwC175a
3
General Ledger - Best Practice Features
Establish and maintain standing
data
Establish and apply accounting controls
Apply and allocation rules
control accounts
inactive accounts ➢Standard journal and
authorised input
forms are used
➢Clear month end cut
off process
➢Electronic approval
of journals
➢Clear authority levels
balance sheet accounts ➢Balance sheet accounts
allocated to GL staff ➢Soft close for non quarter
months
➢Regular liaison with auditors to minimise ad hoc trail and reporting requirements for statutory reports
information ➢ To apply period end (e.g. monthly) disciplines and
routines to produce periodic financial and management accounts ➢ To support the preparatih fiscal reporting requirements (e.g. VAT)
PwC175a
3
General Ledger - Best Practice Features
Establish and maintain standing
data
Establish and apply accounting controls
Apply and allocation rules
control accounts
inactive accounts ➢Standard journal and
authorised input
forms are used
➢Clear month end cut
off process
➢Electronic approval
of journals
➢Clear authority levels
balance sheet accounts ➢Balance sheet accounts
allocated to GL staff ➢Soft close for non quarter
months
➢Regular liaison with auditors to minimise ad hoc trail and reporting requirements for statutory reports
information ➢ To apply period end (e.g. monthly) disciplines and
routines to produce periodic financial and management accounts ➢ To support the preparatih fiscal reporting requirements (e.g. VAT)
普华永道应收帐最佳实践流程
accountsreceivable2pwc175caccountreceivablebestpracticeobjectivesaccountsreceivableobjectivesorganisationpeopleprocessescontrolsmeasuresinformationsystemsintegratedwithsalessystemautomaticmatchingelectronicreceipts?toensurecustomerpaymentsarereceivedefficientlyandeffectivelyforgoodsservicesdeliveredwithintheagreedtermsandconditionstomanagecreditriskefficientlywithoutcreatingunnecessarydelaysinthesalescycletomaintainacompleteandaccuratestatementofoutstandingdebtorstoprovidecompleteforecastinformationtoassistthemanagementofshorttermcashrequirements????centralisedprocessingeconomiesofscalecustomerfocus???establishcreditlevelsissuesalesorderissueinvoicemonitorcreditcollectcash?????proceduresmanualauthorisationvalidationmatchingcreditcontrol????costperinvoicecreditnotespercentagecostperpaymentreceiveddaysdebtoutstanding???????customerrelationslegalframeworkawarenesscreditmanagement??3pwc175caccountsreceivablebestpracticefeaturesprocessfeatures?formalcreditchecksappliedtoallnewcustomerswithin24hoursusingcreditburea
普华永道--财务管理最佳实践之项目a
individual property and group of projects
timesheet/ algorithms
reporting by
logical elements or ➢ Reforecasting /
segments
multiple budget facility
➢ Collect costs in line with project milestones /
PwC175i
6
Project Accounting - Issues and Trends
Is
The trend is towards integrated systems / bespoke solutions tailored to meet
management /
Best Practice Financial Processes: Project Accounting
Project Accounting - Best Practices Objectives
Organisation
➢ Bridge between financial management & project management
➢ Project costs can be allocated to departments or billed to customers at appropriate times
➢ Charge against agreed milestones
PwC175i
4
Project Accounting - Best practice features
with inventory /
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Apply and allocation rules
Produce periodic financial reporting
and information
Produce statutory accounts
System Features
➢Integrated system eliminates duplication of maintenance
➢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)
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
Source: Statistics taken from Benchmarking database: 21 January 1997
PwC175a
Hale Waihona Puke General Ledger -Trends
From
➢ Separate GL ➢ Analysis via spreadsheets/ manual
General Ledger cost per Business Unit FTE (in £s) £157
£32
10 percentile Median
£574 90 percentile
Cost drivers ➢ Number of reporting periods
➢ Number of manual interfaces
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
➢ Number of accounts and cost centres
➢ Complexity of costing and reporting structure
➢ Approval process for journals
➢ Mechanism to calculate accruals and prepayments
➢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
➢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
➢ Graphics and analysis/drill down tool
➢ Single source of data via data warehouse
➢System allows control prior period posting
➢Variable journal input types such as standard, reversal, recurring
➢System controlled month end procedures and processes
➢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
➢System is sole source of consolidated statutory reporting requirements and holds non financial data
➢Drill down facilities provides full audit trail on financial data
input ➢ Multiple source of data across
multiple systems ➢ Manual reconciliation ➢ Performed by finance department
6
To
➢ Integrated global systems and compliance
➢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