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1、BestPracticeFinancialProcesses: AccountsPayableAccountsPayableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTomaximiseprocessingefficiencyToensureinvoicesareprocessedtoagreedtermsToensurepaymentsmadeonlywhendueandpayableToensureliabilitiesar
2、efullyrecordedanddistributedcorrectlyToachieveeffectivebalancebetweenextendingcreditandmaintaininggoodrelationswithsuppliersTotakefulladvantageofopportunitiestorecoverVATCentralisedprocessingOutsourcingpotentialMaintainingsupplierdetailsProcessvouchersProcesspayment
3、sPeriodendprocessingandreportingAuthorisationrulesSystemaccesscontrolsUserproceduresValidationandmatchingrulesSpeedofprocessingsupplieramendmentsInvoicesprocessedInvoiceprocessingtimeNumberofpaymentsPeriodendclosuretimeInterfacebetweenAccountsPayableandotherrelatedp
4、rocessesSharedemployeeandsupplierdetailsSystemvalidationandapprovalchecksSupplierrelationsCreditorcontrolAccountsPayable-BestPracticeObjectivesAccountsPayable-Measures/CostdriversNumberofinvoicesreceivedpermonthNumberofsuppliersNumberofdifferenttermsandconditionsCom
5、plexityofauthorisationprocessProportionofinvoicesautomaticallymatchedwithPO'sNumberofsupplierqueriesProportionofinvoicesreceivedelectronicallyProportionofpaymentsmadeelectronicallyMedian16days90percentile49days90percentileMedian10percentileNumberofpurchaseinvoicespe
6、rFTEperannum15,0007,0003,000orlessCostperpurchaseinvoiceprocessed10percentileMedian90percentile￡2￡6￡1710percentile6daysInvoiceprocessingtimeindaysCostdriversSource:statisticstakenfromBenchmarkingdatabase21January1997AccountsPayable-TrendsFromToSeparateAPmodulePaymen
7、tbychequeManualmatchingPerformedbyfinancedepartmentIntegratedsystemsElectronicpaymentOn-linematchingSharedServiceCentresoroutsourcedservicesAccountsPayable-CriticalSuccessFactorsTheseareasummaryofthekeybusinessrequirements,whichmustbemettoachievetheobjectives.Single
8、supplierdatabaseStafftrainedinAPprocessandhaveclearrolesandresponsibilitiesPaymenttermsdefinedandagreedwithsupplierEffectivecommunicationa
