普华永道应收帐最佳实践流程.ppt

Best Practice Financial Processes: Accounts Receivable Account Receivable - Best Practice Objectives Accounts Receivable - Best Practice Features Accounts Receivable - Best Practice Features Accounts Receivable - Trends Accounts Receivable - Measures/Cost Drivers Billing - Measures/Cost Drivers Accounts Receivable - Level 0 Context Diagram Accounts Receivable - Level 1 Overview Accounts Receivable Notes Maintain customer data Best Practice Features Send bill to one address only. Where a customer is provided with goods or services at a number of locations, the consolidation in the billing process not only reduces the number of bills to be verified or created but also decreases the potential need to reconcile a number of receivables on individual accounts. Centralise the customer set-up process in order to ensure consistency. Internal control requirements In order to minimise the risk of duplication of the data and the unauthorised set-up of customers, the process should be centrally controlled and operated. Before any customer is deleted from the system, evidence should be produced that the customer has been inactive for the appropriate period of time and no outstanding balances are present. Approval for deletion is obtained by management authority signature. The changes to customers report is regularly checked and monitored. System notification of duplicate business and birth registration numbers. Accounts Receivable Notes Maintain customer data Cost Drivers Number of customers Number of new customers Number of customer changes Number of required customer standing data fields Possibility of sharing standing database Overlap between databases Search criteria and standardisation to avoid duplication/redundancy Key Performance Indicators Number of changes and additions carried out in a year per FTE Number of customers in op. database without transactions for 1 year Percentage of changes and additions of total customer base Accounts Receivable Notes