Current business survey report
Wu Jing Xian Ping company
AP payable
Contents
Document Control .............................................. ................................................ ............................. II
Background information................................................ ................................................ ................................................. 1
Business profile ................................................ ................................................ ......................................... 1
Document content ................................................ ................................................ ......................................... 1
Supplier management ........................................... ................................................ ............................................ 3
Supplier maintenance ............................................... ................................................ ...................................... 3
Supplier coding ............................................... ................................................ ...................................... 3
Supplier credit quota .......................................... ................................................ .............................. 3
Supplier approval / classification / payment period ........................................ ................................................ ............ 3
Advisory invoice management ............................................. ................................................ .......................................... 4
General procurement invoice ........................................... ................................................ .................................. 5
Import purchase invoice ........................................... ................................................ .................................... 8 业 业 发 和 and payable documents ......... ................................................ ................................................ 10
Credit note................................................ ................................................ ....................................... 12
Fee reimburse management ............................................. ................................................ .......................................
Prepaid management ........................................... ................................................ ............................................... 14
Prepaid application and verification .......................................... ................................................ .......................... 15
Payment management .............................................. ................................................ ............................................. 16
Bank account information ........................................... ................................................ ............................... 16
payment terms................................................ ................................................ ....................................... 16
Payment methods................................................ ................................................ ....................................... 16
Copular reports and query ............................................ ................................................ ...............................................
Current business process analysis ............................................ ................................................ .................................... 19
Key demand ............................................ ................................................ ..................................... 19 Key process improvement analysis ... ................................................ ................................................ .............. 19
Implementation is difficult ............................................ ................................................ ....................................... 19
Background information
U This document comes from November 27th to December 2000, Hance Company Oracle Implementation Consultants for the results of the Dongguan ????? Products Co., Ltd. and its related LKM group members.
U This document will be used as the basic document of the ERP system cope with the ERP system, and implements the reference documentation of the ERP system cope with other members of the LKM.
u given the complexity of LKM to organize relationships in Dongguan, in addition to special instructions, Dongguan mentioned in this document represents Dongguan ???? Products Co., Ltd.
u ?? Group's business composition and sub-public referred to as the general public report information.
u This report uses the financial public constraint information of the General Report Report.
U investigate Dongguan ??, Heyuan ?? and ???? as an example, the report applies to the members of the group.
u This research report is common to LKM and D.z.Hand.
Business profile
u Currently, all the services of Dongguan are all accounting and managed in the general ledger. There is no other sub-account system, and the Heyuan has the account account, and all business processing of the two companies use manual operation.
u ???? and ?? Steel has an account account, adopted a computer billing system called MRP, and integrates with the procurement system.
u Dongguan ?? and Heyuan ??
u At present, Dongguan and Heyuan's payment business has largely implemented cash payment information.
u Dongguan ?? and Heyuan ?? There is no special accounting personnel to deal with financial accounts related to payables.
u ???? and ?? Steel has special accounting personnel to deal with accounts, in Hong Kong, the supplier's management is also the responsibility of the Purchasing Department.
Document content
This document is the result of the investigation of Dongguan ?? / Heyuan ?? / ????? / ?? Steel, refer to the business situation of other member companies of the group, mainly including the following:
u supplier management
u detention invoice management
u charge reimbursement management
u Prepaid management
u Payment management
u Collipite reports and queries
Supplier management
Dongguan ?? and source suppliers are managed by the Purchasing Department. The Purchasing Department is actually the department of the group company, representing the company to exercise the procurement function, the accounting department provides the same supplier coding and name However, only the main information of the supplier does not participate in the development of suppliers, and now suppliers mainly provide production auxiliary materials and maintenance spare parts. The main production of raw materials steel is supported by ???? and ?? Steel is responsible for supply Vebility part of the supplier is a supplier of disposable transactions, and more than 20 domestic suppliers have not formed a unified supplier management system. Heyuan ?? There are more main raw materials, domestic suppliers, Dongguan? The future is also prepared to develop more domestic major raw materials suppliers.
????? and ?? Steel, mainly responsible for foreign steel procurement work, reimbursement to domestic? Subsidiaries, suppliers' daily management work by the Purchasing Department, but the development of suppliers is mainly responsible for company directors. Details about supplier management are required to refer to the procurement survey report.
Supplier maintenance
Dongguan ??, Heyuan ??, ???? and? Steel material is collected by the Purchasing Department. The accounting department does not maintenance, and there is currently no processing for the cancellation, merger of the supplier.
Supplier coding
Dongguan ?? and Heyuan supplier coding is determined by the Purchasing Department and has no unified coding rules.
Supplier credit quota
Domestic? No credit quota control is used in the purchase. ???? and? Steel has some less mature control methods.
Supplier approval / classification / payment period
The main suppliers are approved by the company's directors.
Since the steel procurement cycle is very long, there is often a settlement method, and some relatively fixed suppliers use a weighted or monthly knot, and there are many disposable vendors adopt cash settlement.
Coping invoice management
At present, the invoice from the supplier is first submitted to the Purchasing Department. The procurement department is receiving the supplier invoice and checks the relevant departmental manager or the general manager, prepares the payment application, the accounting department according to the payment application, and related contracts , After the delivery orders and the entry list, the documents are arranged to check for approval.
If shipping and miscellaneous fees are present in procurement, the supplier generally either a few invoices, or in a invoice through the price of goods, or by other shipping companies, the shipping invoice will not have an invoice. There is a material cost and transportation.
Since the current Dongguan ?? is still a small-scale taxpayer of VAT, the value-added tax on the supplier invoice is unable to deduct, so if the value-added tax is indicated, the amount is noted. In the price of supplies; and the river?
Under normal circumstances, the accounting department will pay immediately after receiving the supplier invoice, so it is necessary to prepare the payment document according to the actual business. The entry is as follows:
Borrow: inventory or other subject
Loan: cash or bank deposits
At present, there is no supplier information on the accounts payable account, and there is no credit account for domestic suppliers to pay the accounts, with the increase of domestic suppliers, will open accounts payable.
Under normal circumstances, Dongguan ?? and Heyuan ??, and ???? and? The steel material is a prepaid payment method, before receiving the supplier goods, prepaid all or part of the payment, supplier send goods and After providing invoices, the accounting department is verified with the invoice based on the original prepaid payment of the supplier. Purchase pre-payment is as follows:
Borrow: Prepaid
Loan: cash or bank deposits
When you receive the supplier invoice, the entry is selected as follows:
Borrow: inventory or other subject
Loan: Prepaid
Dongguan ?? and Heyuan ??, and ???? and? Steel usually conduct account processing during current accounting from the supplier invoice.
In a very small number of cases, for some invoices, the account processing and payment operation will not be performed, wait until the payment will be prepared, in the general ledger, so some invoice input accounts may be with the invoice The accounting period is inconsistent.
General procurement invoice
General procurement invoice business flow chart
General procurement invoice business process description
Sequence number
Business Process
Business operation
1
Organize delivery
At the end of the month, the purchaser organized the payment of the supplier, and the additional monthly payment of the supplier balance and telephone or fax is checked by the supplier.
2
Supplier open invoice
The supplier and the purchaser have notified the account and the amount of delivery tickets in the purchase of the purchase staff and the amount of delivery tickets in the month, and the invoice is handed over to the purchaser.
3
Procurement document
After receiving the invoice of the supplier, the purchaser has organized the original purchase order / contract / delivery order / reservoir list, etc., and check and check. 4
Actual invoice signature approval
After the purchaser receives the supplier invoice, according to the actual business process and the relevant responsibilities, the purchaser is confirmed by the purchaser, the purchasing manager, the inventory administrator, the inventory manager and the general manager, especially the required stock administrator must It is necessary to pay the invoice according to the type of purchase item to decide whether to make an acceptance can be paid to the invoice, and the acceptance is indicated on the invoice for acceptance.
5
Payment Request
According to the supplier invoice and the provisions of the supplier, the purchase department confirmed the information about the payment of payment, payment methods and payment amounts, etc., and the payment application.
6
Invoice submission
After the invoice was led by the leadership approval and the warehouse management confirmation, the invoice was submitted to the finance department for review.
Seduce
Accounting audit
After receiving the invoice and payment application submitted by the procurement department, the financial department will review the authenticity and accuracy of the invoice according to the content of the payment application.
8
Invoice match
After the invoice is adopted, the accounting personnel matches the contract / purchase order and invoice provided by the procurement department, check the shipping order of the inventory management department, and ensure that the inventory management department has received all the goods corresponding to the invoice, for the need to test It is necessary to confirm that the invoice has an income library.
9
Bill of accounts
After the financial department conducts invoice audits and matches, information on payment accounts is recorded directly in the general ledger.
10
Ready payment
The accounting department arranged in accordance with the content of the payment application and the relevant funds, and the payment certificate was arranged.
General procurement invoice management
u There is no written supplier invoice business processing process.
u The financial department has not been tracked for payment period payable.
U When the purchase order is completed, the procurement department has not submitted to the finance department for funding, so the financial department cannot perform predictions and programs for purchasing funds. It turned out that there is a "Preparation Fund Application Form", but because the information provided by the purchase department is not in time and accurate, it is sometimes waited until the payment will be submitted to the preparation fund application, and the financial control is very weak, so it will be canceled.
u For office equipment and production equipment such as computers, it is necessary to pass the inspection and indicate that the acceptance is indicated on the storage list, and the invoice matching of this order can be performed; others do not need to be inspected, received During the ordering and invoice matching.
u For the invoice of Dongguan? There is a discount. In the actual business, it is generally directly in the general ledger in the general account, and payments.
u Generally, the amount of invoices and orders are exactly the same, and there is a very small number of inconsistent situations that need to be explained, and can only be less than the order amount, which cannot be less than the amount of orders less than the invoice amount.
u For invoices and orders / contracts, there is no strict unified standard, and the river is relatively good, and Dongguan is executed relatively loose.
U Since the accounting department is basically the financial information related to the relevant financial information in the general post, there is currently no invoice, so there is currently no problem with problems, and it is generally found by the purchasing department. Commercial consultation resolved, the previous financial department does not perform account processing.
u Currently, Dongguan is the same as Heyuan / Shanghai / Guangzhou ??, suppliers are generally developing tickets to Heyuan ?? Company, the cost of raw material is borne by Heyuan, and the raw material part is transferred to other companies. Counting, but the destination on the purchase order may be Dongguan or Heyuan / Shanghai / Guangzhou; but the shipping invoice has the situation of Dongguan. Dongguan ?? With the supplier shipping invoice, the recorded loan is receivable Hong Kong? The legal entity is confused.
u The currency and invoice currency and payment currency on the purchase order are exactly the same, and there is no case in which the invoice and order matching occurred. u Currently, Dongguan has more suppliers and customers as the same company, mainly ????, I hope to cancel the payment and payables for the same company in the future business.
U Dongguan ?? Japan business has water and electricity, telephone bills, various administrative charges, management fees, etc. in each month or, often repeatedly repeatedly, the current processing method is to get relevant every time The invoice or other payment documents are manually handled by the accountant in accordance with the actual business situation, and it is hoped that it can provide a simple and fast way to batch.
u ???? and? "After receiving the invoice, the number of purchases, number of injunctions, and invoices will be compared. The invoice needs to be remembering after approval.
Import purchase invoice
Imported procurement invoice business flow chart
Import purchase invoice business process description
Sequence number
Business Process
Business operation
1
Sign the contract
At present, Dongguan / Heyuan / Shanghai / Guangzhou ?? The main raw materials and machine equipment is all carried out by these steels, which is generally purchased from Hong Kong and other places according to business needs. As the sales transfer to domestic?
2
customs clearance
After the purchase is completed, it is transferred to Dongguan in the form of sales. Due to the trade exchange between two companies in Hong Kong and the mainland, it is an imported trade, so it is necessary to declare to the customs.
3
Acceptance
The warehouse is received according to the information of the customs declaration, and the inventory management of the purchased raw materials and machinery equipment.
4
Declaration form submit the accounting department
According to the actual business process and the relevant responsibilities, the customs department shall be confirmed by the relevant responsible personnel such as customs clerks, inventory administrators, inventory managers and general managers. In particular, the inventory administrator must decide whether to decide whether to decide whether to decide whether to decide whether to decide on the species of purchasing items. The acceptance is available, and the adoption of the inspection of the required acceptance. After the customs declaration, after the leadership approval and the warehouse management confirmation, the relevant notice of Hong Kong is submitted to Dongguan ?? Financial sector according to the relevant notice of Hong Kong.
5
Accounting audit
After receiving the customs declaration form submitted by the procurement department, the financial department is submitted to the authenticity and accuracy of the business of the customs declaration.
6
match
After the customs declaration, the accountant matches the contract or purchase order and customs declaration form provided by the relevant departments, and checks the inventory list of the inventory management department, ensuring that the inventory management department has received all the goods corresponding to the invoice, for the need to test It also needs to be confirmed that the invoice has been checked into the library.
Seduce
Bill of accounts
After the finance department conducts the customs declaration audit and matches, information is recorded directly in the general ledger to pay the accounts account and internal exchanges.
8
Fund arrangement
Accounting departments are prepared for funding in accordance with funding and capital arrangements for Hong Kong accounting.
Import purchase invoice management
u For imported procurement business, since the purchases of the group company, there is no real invoice, and is currently based on the customs declaration.
u For Dongguan ?? and Heyuan ??, its import procurement business has only two suppliers, ie? Steel and ????, the customs declaration currency is only Hong Kong dollar. In general, there is no need to perform the payment of the payment immediately, Dongguan ?? and Heyuan ?? The debt is recorded in other payables (Hong Kong ??) subjects.
u At present, Dongguan ?? Inc. import procurement from Hong Kong may actually include the import of raw materials for all domestic members of the group, all the cost of the raw materials is borne by Dongguan, and the raw material part is transferred to other companies. No accounting. Accounting, but the destination on the purchase order may be Dongguan or Heyuan / Shanghai / Guangzhou, and there is also a case where the legal entity is confused.
u Import procurement involves issues of tariffs. At present, because Dongguan? From legal is an export-oriented enterprise exported from a product, it can exempt tariffs. Part of the declaration group is procedures for transmarketing by the declaration group.
u Customs Group and Accounting Department There is a coordinated inadequate problem, and there is a situation in the delay in the customs declaration pass.
u Importing business also has problems with lack of clear process specifications, especially for the lack of mandatory and normative operations for the matching and verification of the declaration documents and the actual logistics.
Sporadic business invoice and payable
u In addition to the payables of the procurement business, there is still a large number of other sporadic invoices and payables in the daily production business activities of Dongguan and Heyuan. These invoices and documents are also part of the corporate liabilities.
u salary. The payment is more complicated, and there is a special person responsible for accounting, and a set of attendance software systems is currently being managed.
u tax. At present, Dongguan is a small-scale taxpayer, so its value-added tax is not distinguishing between tax and sales tax, and the Heyuan is a general taxpayer, value-added tax to distinguish into item tax and sales tax, so in procurement and sales It will be used in a large number of business more frequent, and there is a certain difficulty in management in payments.
u miscellaneous expenditure. The purchase group often has sporadic procurement (cash payment), often a purchase service first borrow, and reimcomes multiple miscellaneous invoices (including receipts and other white strips), but Dongguan ?? State the repayment period of employee borrowing is 14 days ( Heyuan is 3 days), if you have not repay it overdue. When purchasing the borrowing, you can not allow a weekly transfer.
u Water cost. At present, Dongguan ?? Payment water and electricity fee is directly expendituted in the general ledger. But the Heyuan is a general taxpayer. The water charges and electricity bills it pay have value-added tax invoices. The water charges are deducted as input taxes. The electricity bill is deducted according to 17% input tax.
u Bank loan interest. Current Dongguan ?? (Ziheyuan ??) There is a loan business in the Shenzhen Branch of Citibank, which needs to pay the loan interest in quarter, but because the loan parties have not handed clear, and the distance is far from the long-term, the loan interest will not be obtained, pay interest Unable to check.
U the phone bill. There is a situation in Dongguan ?? Zheyuan ?? Payment of telephone bills, both sides do not record internal transients receivable / payable information.
Buyer Miscellaneous Procurement Process
Buyer Miscellaneous Procurement Process Description
Sequence number
Business Process
Business operation
1
Borrowing application
Buyers will apply for loans according to the needs of procurement business
2
Borrow approval
After the purchaser proposes the application, its superior supervisor and department manager, the general manager, according to the approved approved amount and approval
3
loan
The buyer will apply for the approval of the borrowing to submit the financial department, and the financial department will conduct account processing and pay the cash.
4
Invoice approval
After purchasing cash, the purchaser is used to pay for miscellaneous purchase, and the supplier invoice, pay the procurement supervisor, manager, and general manager approval.
5
Submit invoice
The purchaser submits the approved invoice to the finance department.
6
Accounting audit
After receiving the invoice submitted by the buyer, review the accuracy and authenticity of the invoice, and found the record of the buyer's loan to compare.
Seduce
Report
After the financial department reviews the invoice, the remaining borrowings are recovered according to the amount of the buyer's borrowing and the amount of the invoice newspaper, or the amount of purchase staff pays.
Credit note
u Currently, there is a business in the business of Dongguan and Heyuan.
u Supplier Open the invoice, when there is a return process, if there is no account processing of the invoice, you can return the original invoice to the supplier, and do not need to reflect this adjustment in the general ledger; if it is At the current period, the original invoice can be canceled directly in the general ledger; if the invoice has been processed during the previous accounting period, the supplier is required to have the original invoice for the original invoice. If the supplier is coming is a VAT invoice, and the taxation bureau is deducted, it is necessary to obtain a certificate to the supplier from the local tax authority to give the supplier to open the red word invoice. The actual operation is more complicated. u After receiving the supplier red word invoice, check with the original blue word invoice, for the value-added tax of the Heyuan?, it is also necessary to subsequently eliminate the input tax amount on the invoice.
Expense reimbursement management
U Dongguan? The cost reimbursement and unified focus on the financial department in the general ledger.
u There is currently no written unified employee cost reimbursement process and clear approval authority.
U Dongguan? Japan's main employee cost reimbursement is concentrated in the fleet driver delivery or other business roads, refueling, meal fees and other travel expenses.
Expense reimbursement management process
Prepaid management
Dongguan ?? Heyuan??
Prepaid management process
Prepaid application and verification
u. Using the supplier's advance payment by the procurement department.
U prepayment is managed and tracked by the procurement department. After the advance payment pays, the supplier has long been delivered for a long time or the invoice has not been contacted by the supplier.
u General for the same supplier only allows a prepayment.
u Prepaid is paid before the supplier invoice arrives, and it is necessary to verify its advance payment when receiving the supplier invoice. Generally, the prepayment has the balance portion after the verification is carried out, and the supplier returns . If you need to prepay your payment, you will re-apply for advance payment, re-approval and pay your advance payment.
u The current financial department has not been tracked for advance payment, so it is impossible for the supplier's query, only the purchase department has mastered this part of the information.
u At present, there is a maximum limit for advance payments of various suppliers, and the financial sector is not clear.
Payment management
Dongguan ?? and Heyuan ?? The daily business involved in payment is from the accounting department to accomplish fund management and cash / bank deposit payment.
The payment account is calculated directly in the account accounting accounting, while the package will log in in the cash journal and bank deposit journal and check and adjust the account account.
At present, Dongguan's daily payment operations in the bank payment voucher need to be issued by a directors.
There is a disciplined practice for different invoices of the same supplier.
???? and ?? Steel payment management uses the MRP payment system.
Bank account information
U Dongguan ?? and Heyuan's account opening banks are relatively concentrated, Dongguan only has Bank of China, Industrial and Commercial Bank, etc .; Open banks of other Heyuan / Shanghai / Guangzhou and other places generally do not exceed 5.
The UB account is relatively small, Dongguan / Heyuan and other companies are generally not more than 3 accounts, and the general account can be used to pay for payment.
u General account can be used to do everyday business payment, ie the clearing bank, but cash payments can only be expendled from basic families.
u For returns or canceled invoice payment, if the payment has been put into the vendor account in the actual business operation, the supplier will be required to return the payment, and the payment is the original payment line.
U General payment bank documents have numbered, but the number of different bank documents may be the same, even if the same bank's different payment documents, the number may also be the same. Bank receiving documents are often no numbers.
.
payment terms
u Dongguan ?? and Heyuan ?? For different suppliers of payment conditions, the way most of the monthly knots, that is, monthly summary supplier delivery, notify the supplier to open the invoice accounting department according to the accounting department Invoice payment. Since it is generally generally payable, payment is made in the general ledger, so it is impossible to reflect the feature of invoice payments on the month, but immediately payment. u Currently Dongguan ?? and Heyuan ?? The priority of payment is actually not distinguished, and invoices generally pay the payment in the order of paying the financial sector.
u At present, domestic payment of payments generally did not give discounts in advance payment.
Payment methods
u Currently, Dongguan? payment methods include the three main methods of cash, check and wire transfer.
u Purchase to manage and open checks and wire transfer vouchers in cash.
u Check and wire transfer documents are subject to directors to pay for foreign payments.
Coping reports and queries
Currently, because of Dongguan ?? and Heyuan ?? All daily accountable services are calculated and managed in the general ledger, so there is no separate submodule to complete the independent declaration of the report, and the report functionality provided by the financial can provide less.
At present, Dongguan does not form a complete clear reporting requirement.
There is no invoice forecast, and there is no clear invoice forecast.
At present, the query should be paid to the balance of the supplier, and since the financial department cannot perform statistics before the invoice is submitted, after the invoice submits the financial department, the general financial department has paid it, so the financial department cannot provide accurate suppliers. Balance information. The check of supplier account is responsible by the procurement department, the purchase department is based on the invoice of the supplier or the shipping order / entry list of the invoice has not been intended.
???? and?? Steel uses the MRP system management to pay the business, you can generate reports needed, and the reports are often processed on Excell.
Current business process analysis
The current business process analysis is based on business research, understanding customer needs, standardizing business processes, making a concise analysis of business status, and can be implemented as an ERP system implementation.
Key demand
u Establish a set of payable sub-account systems suitable for the current situation of business processes and future business development, liberate a lot of payable information from the general ledger while maintaining a high degree of integration with the general ledger system.
u Realize the effective management of supplier invoices and other relevant payment documents, conduct effective tracking of supplier balances and other financial information, and completed the relevant fund arrangements.
u Realize the effective management of bank deposits and cash to ensure the safety, liquidity and returning of funds.
Key process improvement analysis
u The biggest problem in business processes is the problem of legal entity confusion, and must ensure consistency of business entities in future processes to ensure consistency of financial information and physical information.
u At present, there is a large number of shadows of cash payment systems, and the process of financial accounting must be improved, and the accounting accounting is strictly based on the principle of rights and responsibilities.
u make a clear written process standard for a large number of daily payment accounting services, formulate invoice payments, expense reimbursement, advance payment, and other related business operations, clarify the business responsibilities and approval authority of the parties.
u At present, the accounting department is a review of the original voucher and other original vouchers, and it has been reviewed after approval by the general manager. It is recommended that the financial payment of the larger actual business credentials before the general manager approval invoice time.
Implement difficulties
u The coordination of financial sectors and physical management departments is an important factor in implementing success in ERP systems.
u The progress of the business process specification is seriously affected by the implementation of the ERP system implementation plan, especially the legal entity, will lead to the confusion of system information.
