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1、BestPracticeFinancialProcesses AccountsPayable AccountsPayableObjectives Organisation People Processes Controls Measures InformationSystems TomaximiseprocessingefficiencyToensureinvoicesareprocessedtoagreedtermsToensurepaymentsmadeonlywhendueandpayableToensureliabilitiesarefullyrecordedanddistribute
2、dcorrectlyToachieveeffectivebalancebetweenextendingcreditandmaintaininggoodrelationswithsuppliersTotakefulladvantageofopportunitiestorecoverVAT CentralisedprocessingOutsourcingpotential MaintainingsupplierdetailsProcessvouchersProcesspaymentsPeriodendprocessingandreporting AuthorisationrulesSystemac
3、cesscontrolsUserproceduresValidationandmatchingrules SpeedofprocessingsupplieramendmentsInvoicesprocessedInvoiceprocessingtimeNumberofpaymentsPeriodendclosuretime InterfacebetweenAccountsPayableandotherrelatedprocessesSharedemployeeandsupplierdetailsSystemvalidationandapprovalchecks Supplierrelation
4、sCreditorcontrol AccountsPayable BestPracticeObjectives AccountsPayable Measures Costdrivers NumberofinvoicesreceivedpermonthNumberofsuppliersNumberofdifferenttermsandconditionsComplexityofauthorisationprocessProportionofinvoicesautomaticallymatchedwithPO sNumberofsupplierqueriesProportionofinvoices
5、receivedelectronicallyProportionofpaymentsmadeelectronically Median 16days 90percentile 49days 90percentile Median 10percentile NumberofpurchaseinvoicesperFTEperannum 15 000 7 000 3 000orless Costperpurchaseinvoiceprocessed 10percentile Median 90percentile 2 6 17 10percentile 6days Invoiceprocessing
6、timeindays Costdrivers Source statisticstakenfromBenchmarkingdatabase21January1997 AccountsPayable Trends From To SeparateAPmodulePaymentbychequeManualmatchingPerformedbyfinancedepartment IntegratedsystemsElectronicpaymentOn linematchingSharedServiceCentresoroutsourcedservices AccountsPayable Critic
7、alSuccessFactors Theseareasummaryofthekeybusinessrequirements whichmustbemettoachievetheobjectives SinglesupplierdatabaseStafftrainedinAPprocessandhaveclearrolesandresponsibilitiesPaymenttermsdefinedandagreedwithsupplierEffectivecommunicationandfeedbackmechanismsinplacetohandlequeriesEstablishandmai
8、ntaingoodsupplierrelationsProcessinplaceformonitoringthestatusofinvoicesandpaymentschedulesAPcalendarinplaceandcommunicatedtostaffAuthorisationlevelsandpaymenttermsheldonthesystemAutomatedworkflowtoroutedocumentstorelevantpersonnelwhenproblemsneedtoberesolvedForwardpaymentscheduletocashflowmanagemen
9、tFlexiblematchingcriteria AccountsPayable Appendix1 IDEFProcessFlow Thediagrambelowprovidesakeytotheprocessdiagramsusedinthisdocument Process activity Controls i e ProceduresStandardsRequirementsforrework Output i e InformationMaterial Resources i e PeopleFunctionsITsystemsMachines Input i e Informa
10、tionMaterial AccountsPayable Level0ContextDiagram AccountsPayable Level1Overview AccountsPayable NotesMaintainSupplierDetails BestPracticeFeaturesSharedsupplierdatabasewithPurchasing Purchasingresponsibleforapprovingsuppliers havingmadetherequiredchecks agreeingtermsandconditionsandmaintaininggenera
11、landpurchasingrelatedsupplierdetailsonthedatabase includingpaymentterms AccountsPayableresponsibleformaintainingallpaymentrelatedsupplierdata suchasbankdetails paymentmethod payeenameandaddress paymentcontacts SharedemployeedatabasewithHumanResources EmployeedetailsaremaintainedbyHumanResources buts
12、ufficientdetailsmustbeheldandmaintainedbyAccountsPayable toallowpaymentofexpenses Employeedetailsrequiredincludepaymentmethod bankdetails remittanceaddress payeenameandemployeecostcentre AccountsPayableshouldnothaveaccesstootherconfidentialemployeedata Onepaymentaddressforeachvendor Whereavendorprov
13、idesgoodsorservicesfromanumberoflocations theconsolidationofthepaymentprocessnotonlyreducesthenumberofpaymentsnecessarybutalsoremovesthepotentialneedtoreconcileanumberofindividualaccounts Centralisethevendorset upcapabilityinordertominimisetheriskofunauthorisedorduplicatevendorsbeingsetupmorethanonc
14、e Fromanauditpointofview thecontrolovervendorsetupisalsoviewedasacriticalactivitywhichneedstobetightlycontrolled Changestosupplierdetailsareprocessedexpeditiously If thevendorisalsoacustomer detailsareconsistentinbothdatabases AccountsPayable NotesMaintainSupplierDetails InternalControlrequirementsN
15、ewsuppliersmustbecheckedandapprovedbyPurchasinginaccordancewithcompanypolicy Similarly Purchasingareresponsibleforprocessinganymergers acquisitionsordeletions Toenableefficientinvoicepaymentprocessingandensuresegregationofduties AccountsPayableareresponsibleforthemaintenanceofallpaymentrelatedsuppli
16、erdata Inaddition authorisationforpaymentswithinAccountsPayableshouldbeseparatefromtheresponsibilityofmaintainingsupplierpaymentdataandprocessingvouchers Auditofchangestosupplierpaymentdetailsmustbepossible KeyPerformanceIndicatorsTimetakentoprocesssupplieramendments AccountsPayable NotesProcessPayments BestPracticeFeaturesUseofelectronicbankingsystemsforpayments thusminimisingtheneedformanualinterventionintheprocess Centralisationofthepaymentprocessinginordertominimisetheriskofmakingduplicatepa
