(全)214普华永道--财务管理最佳实践之总账(最新)

培训资料,企业管理,经济管理,客户管理,营销管理,人事管理,行政管理,财务管理,核心竞争力,人际关系与沟通,人力资源管理,财富,情商,电话营销。

Best Practice Financial Processes: General Ledger

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2

General Ledger - Best Practice ObjectivesPeople OrganisationControl awareness Legal framework awareness Provision of quality information to business

Centralised processing Economies of scale

General Ledger ObjectivesTo be the primary source of financial information To ensure the integrity of financial management information To apply period end (e.g. monthly) disciplines and routines to produce periodic financial and management accounts To support the preparation of statutory accounts and comply with fiscal reporting requirements (e.g. VAT)

ProcessesMaintain cost codes Maintain standing data Record & validate financial data Carry out period end ?? and reporting Prepare cashflow reports Prepare status report and tax report Answer queries

Information SystemsSingle source Integrated with other ledgers Data accurate and timely

ControlsProcedures manual Calendar timetable Quality of data Monthly routines

MeasuresDays to produce accounts Manual Journal entries per period. (i.e. not system automated) JVs per head

PwC175a

培训资料,企业管理,经济管理,客户管理,营销管理,人事管理,行政管理,财务管理,核心竞争力,人际关系与沟通,人力资源管理,财富,情商,电话营销。

3

General Ledger - Best Practice FeaturesEstablish and maintain standing data Produce periodic financial reporting and information

Establish and apply accounting controls

Apply and allocation rules

Produce statutory accounts

Process Features Common chart of accounts Minimal number of accounts to meet information needs Regulated control of new account creation Periodic check of inactive accounts All users of financial systems fully trained in standards and controls Clearly defined procedures cover reconciliation of control accounts Standard journal and authorised input forms are used Clear month end cut off process Electronic approval of journals Clear authority levels Management accounting information is sourced from GL (no reconciliation to financial accounts required) Level of detail is driven by business requirements Allocation rules are based on agreed rates or service level agreements Consistent use of account codes across business allowing comparison of costs Rigorous period end and year end routines to ensure accuracy of data Detailed procedures applied to reconciliations, accruals and prepayments Period and financial reports produced within 5 working days of period end Flash results within 1 day Cyclical reconciliation of balance sheet accounts Balance sheet accounts allocated to GL staff Soft close for non quarter months Regular liaison with auditors to minimise ad hoc trail and reporting requirements for statutory reports Corporation disallowable and allowable tax data controlled through use of chart of accounts Period end timetable communicated to all relevant staff

PwC175a

培训资料,企业管理,经济管理,客户管理,营销管理,人事管理,行政管理,财务管理,核心竞争力,人际关系与沟通,人力资源管理,财富,情商,电话营销。

4

General Ledger - Best Practice FeaturesEstablish and maintain standing data Produce periodic financial reporting and information

Establish and apply accounting controls

Apply and allocation rules

Produce statutory accounts

System Features Integrated system eliminates dup

lication of maintenance Local variation to common core chart of accounts Comprehensive security and access controls Efficient copy and editing facilities Extra segment (s) provided for future expansion of requirements (fundamental change to business) System allows control prior period posting Variable journal input types such as standard, reversal, recurring System controlled month end procedures and processes On line training and help facilities System provides control over combination of accounts and cost centres Controls applied for use of balance sheet and profit and loss accounts Real time allocation to cost centres Automatic reconciliation of management and financial accounts Automatic period end reports produced Comprehensive report writer facilities to provide user defined reports One line reporting of information and drill down On line graphical display or links to EIS system Screenbased exception reporting System allows prior year postings and automatic balances carried forward System is sole source of consolidated statutory reporting requirements and holds non financial data Drill down facilities provides full audit trail on financial data Additional period used solely for year end accounts Multi-currency, multi-country consolidation

PwC175a

培训资料,企业管理,经济管理,客户管理,营销管理,人事管理,行政管理,财务管理,核心竞争力,人际关系与沟通,人力资源管理,财富,情商,电话营销。

5

General Ledger - Measures/Cost DriversNumber of journal entries per FTE 486,000 66,600 3,200 or less 32 574 10 percentile 90 percentile Median 10 percentile Median Days to produce monthly management accounts 16 days Cost drivers Number of reporting periods 3 days 8 days Number of manual interfaces Number of accounts and cost centres Complexity of costing and reporting structure Approval process for journals 10 percentile Median 90 percentile Mechanism to calculate accruals and prepaymentsSource: Statistics taken from Benchmarking database: 21 January 1997

General Ledger cost per Business Unit FTE (in s) 157

90 percentile

PwC175a

培训资料,企业管理,经济管理,客户管理,营销管理,人事管理,行政管理,财务管理,核心竞争力,人际关系与沟通,人力资源管理,财富,情商,电话营销。

6

General Ledger -Trends

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