应付帐款流程(英文)
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Success Factors ➢ 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
➢ System validation and approval checks
Controls
➢ Authorisation rules ➢ System access controls ➢ User procedures ➢ Validation and matching
rules
Measures
and reporting
Objectives
Accounts Payable
Objectives
➢ To maximise processing efficiency ➢ To ensure invoices are processed to agreed 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
credit and maintaining good relations with suppliers ➢ To take full advantage of opportunities to recover VAT
Invoice processing time in days
6 days
16 days
49 days
10 percentile
Median
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
➢ Supplier relations ➢ Creditor control
Information Systems
➢ Interface between Accounts Payable and other related processes
➢ Shared employee and supplier details
Source: statistics taken from Benchmarking database 21 January 1997
Accounts Payable - Trends
From
To
➢ Separate AP module
➢ Integrated systems
➢ Payment by cheque
应付帐款流程(英文)
Accounts Organisation Payable - Best PraPeocpletice
➢ Centralised processing ➢ Outsourcing potential
Processes
➢ Maintaining supplier details
➢ Process vouchers ➢ Process payments ➢ Period end processing
➢ Electronic payment
➢ Manual mawk.baidu.comching
➢ On-line matching
➢ Performed by finance department
➢ Shared Service Centres or outsourced services
Accounts Payable - Critical ❖ These are a summary of the key business requirements, which must be met to achieve the objectives.
Cost per purchase invoice processed
15,000
£6
Me7,00a0 sures/Cost drivers
3,000 or less
£2
£17
90 percentile
Median
10 percentile
10 percentile Median
90 percentile
➢ Speed of processing supplier amendments
➢ Invoices processed ➢ Invoice processing
time ➢ Number of payments ➢ Period end closure
time
Accounts Payable - Number of purchase invoices per FTE per annum
➢ 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
➢ System validation and approval checks
Controls
➢ Authorisation rules ➢ System access controls ➢ User procedures ➢ Validation and matching
rules
Measures
and reporting
Objectives
Accounts Payable
Objectives
➢ To maximise processing efficiency ➢ To ensure invoices are processed to agreed 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
credit and maintaining good relations with suppliers ➢ To take full advantage of opportunities to recover VAT
Invoice processing time in days
6 days
16 days
49 days
10 percentile
Median
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
➢ Supplier relations ➢ Creditor control
Information Systems
➢ Interface between Accounts Payable and other related processes
➢ Shared employee and supplier details
Source: statistics taken from Benchmarking database 21 January 1997
Accounts Payable - Trends
From
To
➢ Separate AP module
➢ Integrated systems
➢ Payment by cheque
应付帐款流程(英文)
Accounts Organisation Payable - Best PraPeocpletice
➢ Centralised processing ➢ Outsourcing potential
Processes
➢ Maintaining supplier details
➢ Process vouchers ➢ Process payments ➢ Period end processing
➢ Electronic payment
➢ Manual mawk.baidu.comching
➢ On-line matching
➢ Performed by finance department
➢ Shared Service Centres or outsourced services
Accounts Payable - Critical ❖ These are a summary of the key business requirements, which must be met to achieve the objectives.
Cost per purchase invoice processed
15,000
£6
Me7,00a0 sures/Cost drivers
3,000 or less
£2
£17
90 percentile
Median
10 percentile
10 percentile Median
90 percentile
➢ Speed of processing supplier amendments
➢ Invoices processed ➢ Invoice processing
time ➢ Number of payments ➢ Period end closure
time
Accounts Payable - Number of purchase invoices per FTE per annum