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财务管理最佳实践之应付管理 ppt课件.ppt


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BestPracticeFinancialProcesses: ountsPayable-ountsPayable-BestpracticefeaturesAuthoriseandsetupnewsupplierspaymentdetailsMaintainsupplierpaymentdetailsSegregationofdutiesbetweensuppliersetup,ountspayableprocessvouchers:invoices,expenseclaims,creditnotes,ountsPayable-BestpracticefeaturesSinglesupplierdatabaseSingleemployeedatabaseAudittrailofchangestosupplierpaymentdetailsPurchaseinvoicestransactedviaEDIwithmajorsupplierswhereverpossibleElectronicvalidationandapprovalofinvoicesAutomaticmatchingofinvoicetoorderandgoodsreceivednote(GRN)InterfacewithGeneralLedger,Purchasing,,FixedAssets,ountsPayable-Measures/plexityofauthorisationprocessProportionofinvoicesautomaticallymatchedwithPO'sNumberofsupplierqueriesProportionofinvoicesreceivedelectronicallyProportionofpaymentsmadeelectronicallyMedian16days90percentile49days90percentileMedian10percentileNumberofpurchaseinvoicesperFTEperannum15,0007,0003,000orlessCostperpurchaseinvoiceprocessed10percentileMedian90percentile£2£6£1710percentile6daysInvoiceprocessingtimeindaysCostdriversSource:ountsPayable-TrendsFromToSeparateAPmodulePaymentbychequeManualmatchingPerformedbyfinancedepartmentIntegratedsystemsElectronicpaymentOn-ountsPayable-essFactorsTheseareasummaryofthekeybusinessrequirements,-Appendix1:()Output()Resources()Input()AccountsPayable-Level0ContextDiagramGroup/

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  • 时间2019-01-13