应收帐款流程(PPT 16页)

Best Practice Financial Processes:  Accounts Receivable
Account Receivable - Best Practice Objectives
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.

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