《《精编》普华永道应收帐最佳流程管理》由会员分享，可在线阅读，更多相关《《精编》普华永道应收帐最佳流程管理（26页珍藏版）》请在金锄头文库上搜索。
1、BestPracticeFinancialProcesses AccountsReceivable AccountReceivable BestPracticeObjectives AccountsReceivableObjectives Organisation People Processes Controls Measures InformationSystems Toensurecustomerpaymentsarereceivedefficientlyandeffectivelyforgoods servicesdelivered withintheagreedtermsandcon
2、ditionsTomanagecreditriskefficientlywithoutcreatingunnecessarydelaysinthesalescycleTomaintainacompleteandaccuratestatementofoutstandingdebtorsToprovidecompleteforecastinformationtoassistthemanagementofshort termcashrequirements CentralisedprocessingEconomiesofscaleCustomerfocus Establishcreditlevels
3、IssuesalesorderIssueinvoiceMonitorcreditCollectcash ProceduresmanualAuthorisationValidation matchingCreditcontrol CostperinvoiceCreditnotespercentageCostperpaymentreceivedDaysdebtoutstanding IntegratedwithsalessystemAutomaticmatchingElectronicreceipts CustomerrelationsLegalframeworkawarenessCreditma
4、nagement AccountsReceivable BestPracticeFeatures ProcessFeatures Formalcreditchecksappliedtoallnewcustomerswithin24hoursusingcreditbureauMonitorcreditstatus termsonregularbasisCustomeraccountmanagersprovidedwithuptodatecreditstatusTreasurypolicysetonlateandpromptpaymentsAuthoritylevelsclearlydefined
5、CreditpoliciesdefinedandagreedTermsandconditionsagreedwithcustomers ConsolidatedperiodicinvoicingforhighfrequencyshipmentsBankremittancenoticesissuedwithsalesinvoicestofacilitatereconciliationSelfbillinginvoicesbyhighvolumecustomersConsideroutsourcingregularinvoice paymentegutilitiesRegularreviewofi
6、nvoicequeriesandcreditnotesReconciliationofARbalancestoGLcontrolaccountsonaregularbasis CreditinsurancearrangementsevaluatedperiodicallyCustomeraccountmanagersresponsibleforsalesandcashcollectionConstantmonitoringofdebtordays dailycollection ageingofdebtCustomercontactrecordsmaintainedOutsourcecashc
7、ollectionwhereappropriateDetermineandreportoncredittargetsMonitoroverduedebtsandtakeactionwithinagreedpolicy Establishcreditlevels Issuesalesorder Issueinvoice Monitorcredit collectcash SalesorderspreparedusingpricingdatabasewithpricingprofilesforproductsandcustomersNoorderprocessedwithoutvalidcusto
8、merPOreferenceDeliverynoteactsasinvoiceforlow frequencyshippings AccountsReceivable BestPracticeFeatures Establishcreditlevels Issuesalesorder Issueinvoice Monitorcredit collectcash SystemFeatures ConsolidatedcreditpositionforgroupofcustomersSystemprovideson linecustomerpaymenthistoryandtermsUseofwo
9、rkflowsoftwaretomonitorprocessandhelpresolvequeriesStandardcreditcontrolreports CommonSOPandARcustomerdatabaseInvoicesautomaticallygeneratedfromSOPandshipmentdataSelfbillinginvoicesautomaticallymatchedtocustomerordersMulticurrencyinvoicesAutomaticcommitmentandaccrualsAutomaticreconciliationfacilitie
10、sbetweenintegratedSOPARandGLsystems SOPlinkedtodebtorsledgertoensurecustomercreditlimitsnotexceededSalesdocumentssentviaEDIforallmajorcustomersIntegratedorder billingsystemsavailableonline hardcopy PaymentsreceivedelectronicallywherepossibleAutomaticmatchingofpaymentstoinvoicesOn linediaryfacilityto
11、monitorcallsAutomaticflaggingandreportingofhighriskaccountsAutomaticdunninglettersissuedwithinagreedtradingtermsIntegratedsystemstofacilitatecustomerqueryhandlingForecastcashreceiptsavailablefortreasurypurposes AccountsReceivable Trends From To SeparateARmodulePaymentbychequeComplex variabletradingt
12、ermsManualmatchingPerformedbyFinancedepartment IntegratedsystemsElectronicpaymentCommontradingtermsforallcustomersAutomaticmatchingSharedoroutsourcedservices AccountsReceivable Measures CostDrivers 90percentile Median 10percentile Numberofcustomerpaymentreceivedperaccountsreceivable FTEperannum 40 3
13、00 5 500 700orless Accountsreceivablecostpersalesinvoiceprocessed 10percentile Median 90percentile 1 3 18 Median 1day 90percentile 4days 10percentile 1day Daystoprocessinvoice creditnote ie timebetweenreceiptofinvoice creditnoteandentryintotheaccountingsystem Costdrivers NumberofARreceiptsLevelofmul
14、tiplereceiptsUseofdirectdebiting standingordersUseofelectricfundstransferLevelofcreditriskassociatedwithcustomerbaseVarietyinpaymenttermsDegreeofforeigncurrencyreceiptsLevelofcreditnotes Billing Measures CostDrivers 90percentile Median 10percentile NumberofsalesinvoicesgeneratedperbillingFTEperannum
15、 90 000 11 100 1 600 Billingcostpersalesinvoiceandcreditnoteprocessed 10percentile Median 90percentile 1 2 22 Median 2days 90percentile 15days 10percentile 1day Daysfromdespatchofgoodstopreparationofsalesinvoice Costdrivers NumberofinvoicesNumberofcustomersUseofEDIComplexityofservice goodssuppliedVa
16、rietyintermsandconditionsComplexityofdiscountsDegreeofforeigncurrencyinvoicingNumberofcomplaintsAccuracy levelofcreditnotes AccountsReceivable Level0ContextDiagram AccountsReceivable Level1Overview AccountsReceivableNotesMaintaincustomerdata BestPracticeFeaturesSendbilltooneaddressonly Whereacustomerisprovidedwithgoodsorservicesatanumberoflocations theconsolidationinthebillingprocessnotonlyreducesthenumberofbillstobeverifiedorcreatedbutalsodecreasesthepotentialneedtoreconcileanumberofreceivables
