《某咨询财务管理最佳实践之现金管理cive.pptx》由会员分享，可在线阅读，更多相关《某咨询财务管理最佳实践之现金管理cive.pptx（11页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、Cash Mgmt updateBest Practice Financial Processes:Cash Management2PwC175gCash Management-Best Practice ObjectivesCash ManagementObjectivesOrganisationPeopleProcessesControlsMeasuresInformation SystemsManage short term liquidity and long term funding requirementsMinimise companys cost of capitalEffic
2、iently manage the processing of cash transactions Effectively forecast cash requirementsManage petty cash efficientlyCentralised cash office&poolingIntegrated with Accounts functionsRecord/manage receipts and paymentsManage cash positionPerform reconciliationsPerform period end closing&reportingPoli
3、cies&ProceduresBank liaisonAuthorisation limitsInternal controlsSpeed of reportingAccuracy of forecastingReturn on CapitalIntegrated bank account with sub-ledgersAutomatic bank reconciliationsOn-line/real timeCash forecastingCash management skillsLiaison with financial institutions3PwC175gProcess Fe
4、aturesSegregate cash management from accounts receivable and accounts payable functionsLocalise cash collectionMinimise level of petty cash requirementsTransmit mechanisms evaluated on cost and risk basisCreate netting arrangement with internal business partnersObtain pan-European banking facilities
5、 that allow netting off of account balancesMap cash collection and payment cycles,identify actions to minimise these periodsMinimum number of banking relationships maintained to ensure coverage and purchasing powerClear unmatched cash within 1 dayRegular reconciliation of all cash books.Maintain pet
6、ty cash imprest systemsObtain access to on line bank statementsMonitor the cost of cash transmission mechanismsCash balances reported on a daily basis by account and business centresTreasury determine short term cash requirements from cash forecast and daily reportCash surpluses managed by TreasuryP
7、etty cash/foreign currency floats periodically auditedCompany loan accounts reconciled monthlyTreasury consolidate and manage cash forecast requirementsMonitor bank facilities to minimise interest payments and maximise receiptsForecast cash on a regular basis:rolling 12 month forecast-annual 5 year
8、ahead reviewsCash Management-Best Practice FeaturesEstablish and maintain cash control mechanismsPerform bank reconciliationsReport andmanage cash balancesForecast cash requirements4PwC175gSystem FeaturesEDI used for majority of payments and receipts Comprehensive system security and password featur
9、es for paymentMulti-currency systems.Transmission used for bank statementsBank remittance notices issued with sales invoicesElectronic reconciliation of bank statement and cash bookCurrency rates available for sterling equivalentsIndividual bank account cash balance reports produced on a daily basis
10、Summary consolidated cash reports available on-line to TreasuryIntercompany netting bank accounts reconciled automaticallyIntegrated enquiry from cash book entries to sub-ledgersAutomatic production of cash forecast statements from commitment/accrual accountingProject analysis and control linked to
11、finance systemsAnalysis by market share/product cost etcCash Management-Best Practice FeaturesEstablish and maintain cash control mechanismsPerform bank reconciliationsReport andmanage cash balancesForecast cash requirements5PwC175gCash Management-Critical Success Factors These are a summary of the
12、key business requirements,which must be met to achieve Cash management objectives.Electronic Interfaces with Accounts Payable,Accounts Receivable,Payroll and General LedgerEstablish and maintain good relations with banksAgree Finance terms Reconcile bank accounts on a regular basisEDI for the majori
13、ty of payments and receiptsAutomated bank reconciliation systems and processesCash monitoring and forecasting techniques provide first class accuracyIntegrated on line systems to audit trail cash transactionsOperate minimum petty cash and foreign currency floatsSeparation of Cash management staff du
14、ties from other finance operations6PwC175gCash Management-Measures/Cost DriversMeasuresCost of CapitalNumber of bank accountsNumber of banking relationshipsNumber of outstanding reconciling items 3 months oldDifference of interest rate of cash accounts vs.Money Market rates per currencyPercentage of
15、 cash transactions effected electronicallyNumber of days in obtaining value for fundsFloating days per bankCost of cash function as a percentage of total finance costNumber of cash transactions per FTENumber of unreconciled cash transactionsNumber of accounts outside cash pooling7PwC175gCash Managem
16、ent-Measures/Cost DriversCost DriversElectronic payment and receipt mechanismsNumber of banking locations and bank accountsNumber of international locationsSystem interfaces available for cash entriesTypes of payments and currencies usedNumber of petty cash sitesNumber of transactions per dayExtent
17、of government regulation8PwC175gCash Management-Level 0 Context DiagramBudgetingand controlCash officeManagementteamAuditPurchasingAccountsreceivableAccountspayablePayrollBanksGeneralledgerFinancialinstitutionsCash forecastingCashflow monitoring&forecastingCheck reconciliationsTreasury expertiseRemi
18、ttancesCommitment detailsPetty CashProcess ReceiptsProcess PaymentsPayroll paymentsCM detailsBankStatementsSales order processingSales ordersCash requirements9PwC175gCash Management-Level 1 OverviewCustomer accountsCashiersBankCM&BillingsystemRecord receiptsDaily bankingReceive cashcheques bank rece
19、iptsReceipt information included incash book and GLAP controlsAuthorisationPayment TermsMatching rulesAuthorised invoice/expense,DD/SO,Other payments,CashCash Office(CO)AP department&systemBankFDPayroll departmentPerson requesting cashReconciliation proceduresException reportsClear unmatched itemsJo
20、urnal rulesReconciled cash booksCash Office(CO)AP reportCustomer accountsManagement AccountantBankPayment information includedin AP(cashbook)and GLReporting proceduresReviewBenchmarkingCash management staffBankTransmission MechanismClose procedureReconciliation proceduresForecasting rules and proced
21、uresReporting formatsForecast&Reporting TimetablesFinancial accountantCash management staffAPCustomer AccountsSales&MarketingCustomer EngineeringStrategic PlanningManagedcashReportsBank statementsCash forecastsConfirmarrangementsLoan details&repaymentschedulesProcess receiptsCM1.1Process paymentsCM1
22、.2Reconcile bank statements to ledgersCM1.3Manage cash positionCM1.4Period end closing forecasting&reportingCM1.5Cash updatesCurrent banking terms and transaction rates10PwC175gCash Management-Appendix 1:IDEF Process FlowThe diagram below provides a key to the process diagrams used in this document.
23、Process/activityControls(i.e.ProceduresStandardsRequirements for rework)Output(i.e.InformationMaterial)Resources(i.e.PeopleFunctionsIT systemsMachines)Input(i.e.InformationMaterial)11PwC175g9、静夜四无邻，荒居旧业贫。5月-235月-23Friday,May 19,202310、雨中黄叶树，灯下白头人。09:06:4309:06:4309:065/19/2023 9:06:43 AM11、以我独沈久，愧君相
24、见频。5月-2309:06:4309:06May-2319-May-2312、故人江海别，几度隔山川。09:06:4309:06:4309:06Friday,May 19,202313、乍见翻疑梦，相悲各问年。5月-235月-2309:06:4309:06:43May 19,202314、他乡生白发，旧国见青山。19 五月 20239:06:43 上午09:06:435月-2315、比不了得就不比，得不到的就不要。五月 239:06 上午5月-2309:06May 19,202316、行动出成果，工作出财富。2023/5/19 9:06:4309:06:4319 May 202317、做前，能
25、够环视四周；做时，你只能或者最好沿着以脚为起点的射线向前。9:06:43 上午9:06 上午09:06:435月-239、没有失败，只有暂时停止成功！。5月-235月-23Friday,May 19,202310、很多事情努力了未必有结果，但是不努力却什么改变也没有。09:06:4309:06:4309:065/19/2023 9:06:43 AM11、成功就是日复一日那一点点小小努力的积累。5月-2309:06:4309:06May-2319-May-2312、世间成事，不求其绝对圆满，留一份不足，可得无限完美。09:06:4309:06:4309:06Friday,May 19,20231
26、3、不知香积寺，数里入云峰。5月-235月-2309:06:4309:06:43May 19,202314、意志坚强的人能把世界放在手中像泥块一样任意揉捏。19 五月 20239:06:43 上午09:06:435月-2315、楚塞三湘接，荆门九派通。五月 239:06 上午5月-2309:06May 19,202316、少年十五二十时，步行夺得胡马骑。2023/5/19 9:06:4309:06:4319 May 202317、空山新雨后，天气晚来秋。9:06:43 上午9:06 上午09:06:435月-239、杨柳散和风，青山澹吾虑。5月-235月-23Friday,May 19,202
27、310、阅读一切好书如同和过去最杰出的人谈话。09:06:4309:06:4309:065/19/2023 9:06:43 AM11、越是没有本领的就越加自命不凡。5月-2309:06:4309:06May-2319-May-2312、越是无能的人，越喜欢挑剔别人的错儿。09:06:4309:06:4309:06Friday,May 19,202313、知人者智，自知者明。胜人者有力，自胜者强。5月-235月-2309:06:4309:06:43May 19,202314、意志坚强的人能把世界放在手中像泥块一样任意揉捏。19 五月 20239:06:43 上午09:06:435月-2315、最
28、具挑战性的挑战莫过于提升自我。五月 239:06 上午5月-2309:06May 19,202316、业余生活要有意义，不要越轨。2023/5/19 9:06:4309:06:4319 May 202317、一个人即使已登上顶峰，也仍要自强不息。9:06:43 上午9:06 上午09:06:435月-23MOMODA POWERPOINTLorem ipsum dolor sit,eleifend nulla ac,fringilla purus.Nulla iaculis tempor felis amet,consectetur adipiscing elit.Fusce id urna blanditut cursus.感感 谢谢 您您 的的 下下 载载 观观 看看专家告诉