普华永道--财务管理最佳实践之总账

BestPracticeFinancialProcesses:GeneralLedger2PwC175aGeneralLedger-BestPracticeObjectivesGeneralLedgerObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTobetheprimarysourceoffinancialinformationToensuretheintegrityoffinancialmanagementinformationToapplyperiodend(e.g.monthly)disciplinesandroutinestoproduceperiodicfinancialandmanagementaccountsTosupportthepreparationofstatutoryaccountsandcomplywithfiscalreportingrequirements(e.g.VAT)CentralisedprocessingEconomiesofscaleMaintaincostcodesMaintainstandingdataRecord&validatefinancialdataCarryoutperiodend??andreportingPreparecashflowreportsPreparestatusreportandtaxreportAnswerqueriesProceduresmanualCalendartimetableQualityofdataMonthlyroutinesDaystoproduceaccountsManualJournalentriesperperiod.(i.e.notsystem-automated)JVsperheadSinglesourceIntegratedwithotherledgersDataaccurateandtimelyControlawarenessLegalframeworkawarenessProvisionofqualityinformationtobusiness3PwC175aGeneralLedger-BestPracticeFeaturesEstablishandmaintainstandingdataEstablishandapplyaccountingcontrolsApplyandallocationrulesProduceperiodicfinancialreportingandinformationProducestatutoryaccountsProcessFeaturesCommonchartofaccountsMinimalnumberofaccountstomeetinformationneedsRegulatedcontrolofnewaccountcreationPeriodiccheckofinactiveaccountsAllusersoffinancialsystemsfullytrainedinstandardsandcontrolsClearlydefinedprocedurescoverreconciliationofcontrolaccountsStandardjournalandauthorisedinputformsareusedClearmonthendcutoffprocessElectronicapprovalofjournalsClearauthoritylevelsManagementaccountinginformationissourcedfromGL(noreconciliationtofinancialaccountsrequired)LevelofdetailisdrivenbybusinessrequirementsAllocationrulesarebasedonagreedratesorservicelevelagreementsConsistentuseofaccountcodesacrossbusinessallowingcomparisonofcostsRigorousperiodendandyearendroutinestoensureaccuracyofdataDetailedproceduresappliedtoreconciliations,accrualsandprepaymentsPeriodandfinancialreportsproducedwithin5workingdaysofperiodendFlashresultswithin1dayCyclicalreconciliationofbalancesheetaccountsBalancesheetaccountsallocatedtoGLstaffSoftclosefornonquartermonthsRegularliaisonwithauditorstominimiseadhoctrailandreportingrequirementsforstatutoryreportsCorporationdisallowableandallowabletaxdatacontrolledthroughuseofchartofaccountsPeriodendtimetablecommunicatedtoallrelevantstaff4PwC175aGeneralLedger-BestPracticeFeaturesEstablishandmaintainstandingdataEstablishandapplyaccountingcontrolsApplyandallocationrulesProduceperiodicfinancialreportingandinformationProducestatutoryaccountsSystemFeaturesIntegratedsystemeliminatesduplicationofmaintenanceLocalvariationtocommoncorechartofaccountsComprehensivesecurityandaccesscontrolsEfficientcopyandeditingfacilitiesExtrasegment(s)providedforfutureexpansionofrequirements(fundamentalchangetobusiness)SystemallowscontrolpriorperiodpostingVariablejournalinputtypessuchasstandard,reversal,recurringSystemcontrolledmonthendproceduresandprocessesOnlinetrainingandhelpfacilitiesSystemprovidescontrolovercombinationofaccountsandcostcentresControlsappliedforuseofbalancesheetandprofitandlossaccountsRealtimeallocationtocostcentresAutomaticreconciliationofmanagementandfinancialaccountsAutomaticperiodendreportsproducedComprehensivereportwriterfacilitiestoprovideuserdefinedreportsOnelinereportingofinformationanddrilldownOnlinegraphicaldisplayorlinkstoEISsystemScreenbasedexceptionreportingSystemallowsprioryearpostingsandautomaticbalancescarriedforwardSystemissolesourceofconsolidatedstatutoryreportingrequirementsandholdsnonfinancialdataDrilldownfacilitiesprovidesfullaudittrailonfinancialdataAdditionalperiodusedsolelyforyearendaccountsMulti-currency,multi-countryconsolidation5PwC175aGeneralLedger-Measures/CostDriversNumberofreportingperiodsNumberofmanualinterfacesNumberofaccountsandcostcentresComplexityofcostingandreportingstructureApprovalprocessforjournalsMechanismtocalculateaccrualsandprepaymentsMedian8days90percentile16days90percentileMedian10percentileNumberofjournalentriesperFTE486,00066,6003,200orlessGeneralLedgercostperBusinessUnitFTE(in£s)10percentileMedian90percentile£32£157£57410percentile3daysDaystoproducemonthlymanagementaccountsCostdriversSource:StatisticstakenfromBenchmarkingdatabase:21January19976PwC175aGeneralLedger-TrendsFromToSeparateGLAnalysisviaspreadsheets/manualinputMultiplesourceofdataacrossmultiplesystemsManualreconciliationPerformedbyfinancedepartmentIntegratedglobalsystemsandcomplianceGraphicsandanalysis/drilldowntoolSinglesourceofdataviadatawarehouseAutomaticreconciliationSharedoroutsourcedservices7PwC175aGeneralLedger-CriticalSuccessFactorsTheseareasummaryofthekeybusinessrequirements,whichmustbemettoachievetheobjectives.Authoritylevelsclearlydefinedforjournals/accrualsGeneralLedgerproceduresandguidelinesdocumentedStafftrainedinGLprocessandhaveclearrolesandresponsibilitiesPeriodclosingandreportingcalendarestablishedandcommunicatedtoallstaffChartofAccountsandcostcentresdefine