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1、最佳财务管理实践: 应付管理2010年7月2日应付账款目标组织人员流程控制标准信息系统流程效率最大化保证发票按合同处理保证在应付到期时付款保证负债被完全纪录在延长帐期和保持和供应商关系上取得有效平衡尽最大可能抵扣增值税集中处理外包的可能性维护供应商信息处理凭证处理付款期间莫结账级报告授权规则系统控制用户程序验证和匹配规则处理供应商信息的数 度 发票处理时间付款次数结账时间应付账款和其他相关处 理的界面共享供应商和员工信息在线验证和批准供应商关系付款控制应付账款 最佳实践目标应付账款 最佳实践授权和建立供应商 付款明细维护供应商付款明 细分离以下职责：供 应商建档，凭证处 理和付款处理 应付账款
2、处理凭证: 发 票, 费用表，退货凭证 和预付款等供应商订单号应体现在 所有文件上并尽可能三 单匹配集中处理流程特点维护供应商信息凭证处理提前付款的折扣按授权付款付款处理结帐前所有交易已 完成应付账款明细和总 帐控制科目的对帐结账后的管理报告期末结账和报告应付账款-最佳实践单一的供应商数 据库单一的员工数据 库供应商付款明细 变化的审计线索主要供应商发票处理电子化电子验证和批准发票发票和订单，收货单自动匹 配。和总帐，采购，固定资产和 项目会计的结合 运用工作流程软件解决过程 监控和供应商问询系统特点维护供应商明晰凭证处理电子支付帐期远期付款凭证，改善现金 管理中止付款流程付款处理和总帐一体化
3、减少 调节在结账期间防止交 易输入期末结账和报告应付账款 衡量/成本动因每月收到的发票供应商的数量不同的付款期限和条件授权程序的复杂程度发票和订单的自动匹配程度供应商问询数量电子发票的比例 电子支付的比例中值16 天90 分位49 天90 分位中值10 分位每位员工每年度处理的发票数量15,000 7,0003,000 or less处理每张发票的成本10 分位中值90 分位206017010 分位6 天发票处理时间成本动因应付账款 趋势从到单独的应付模块手工支付人工匹配财务部职能集成系统电子支付系统匹配共享服务中心或外包 应付账款 关键成功因素单一的供应商数据库应付流程的培训以及明确的工作职
4、责和供应商确认好的帐期有效的沟通即反馈机制建立和维护好的供应商关系有好的流程来监测发票的状态和付款时间付款日程和沟通授权层次和付款帐期保存在系统中工作流程的建立，相关问题到相关人员解决远期付款加强现金管理灵活的匹配标准应付账款 图表管理层固定资产 帐采购总账r供应商/员工Fixed Asset detailsSupplier/Employee amendmentsProject expense detailsInvoice / Payment detailsPurchase ordersReconcile payments人力资源现金管理Management reportsPaymentsCa
5、sh requirementsEmployee details项目管理应付账款ReceiptsAccounts Payable - Notes Maintain Supplier Details Best Practice FeaturesShared supplier database with Purchasing. Purchasing responsible for approving suppliers (having made the required checks), agreeing terms and conditions and maintaining general an
6、d purchasing related supplier details on the database, including payment terms. Accounts Payable responsible for maintaining all payment related supplier data, such as bank details, payment method, payee name and address, payment contacts. Shared employee database with Human Resources. Employee deta
7、ils are maintained by Human Resources, but sufficient details must be held and maintained by Accounts Payable, to allow payment of expenses. Employee details required include payment method, bank details, remittance address, payee name and employee cost centre. Accounts Payable should not have acces
8、s to other confidential employee data.One payment address for each vendor. Where a vendor provides goods or services from a number of locations, the consolidation of the payment process not only reduces the number of payments necessary but also removes the potential need to reconcile a number of ind
9、ividual accounts.Centralise the vendor set-up capability in order to minimise the risk of unauthorised or duplicate vendors being set up more than once. From an audit point of view, the control over vendor set up is also viewed as a critical activity which needs to be tightly controlled.Changes to s
10、upplier details are processed expeditiously.If, the vendor is also a customer, details are consistent in both databases.Accounts Payable - Notes Maintain Supplier Details Internal Control requirementsNew suppliers must be checked and approved by Purchasing in accordance with company policy. Similarl
11、y, Purchasing are responsible for processing any mergers, acquisitions or deletions. To enable efficient invoice payment processing and ensure segregation of duties, Accounts Payable are responsible for the maintenance of all payment related supplier data. In addition, authorisation for payments wit
12、hin Accounts Payable should be separate from the responsibility of maintaining supplier payment data and processing vouchers. Audit of changes to supplier payment details must be possible.Key Performance IndicatorsTime taken to process supplier amendments.Accounts Payable - Notes Process Payments Be
13、st Practice Features Use of electronic banking systems for payments, thus minimising the need for manual intervention in the process. Centralisation of the payment processing in order to minimise the risk of making duplicate payments. Payments made no sooner than the due date in order to maximise ca
14、sh flow benefits. Facility to suspend individual payments. The withholding of payment can be a powerful tool in ensuring that the vendor complies with any requirements asked of it. Avoid payments in cash. Apart from being costly to administer, the potential for fraud is greatly increased.Accounts Pa
15、yable - Notes Process Payments Internal Control requirementsPayment processing needs to be tightly controlled and totally segregated from vendor set-up and invoice processing activities. Key Performance IndicatorsNumber of payments per FTE. Number of overdue payments. Number of payments made too ear
16、ly. Accounts Payable - Notes Process PaymentsCost Drivers The following generate the costs for the processing of payments:- Number of payment runs. Number of manually prepared payments. Number of payment media (cheques, vouchers, diskettes, etc.). Number of foreign payments. Varied payment terms.Reports Summary of payments per
