安永-财务管理最佳实践-管理报告.ppt

安永-财务管理最佳实践-管理报告.ppt

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e#Feb2004FinanceFunctionExcellenceManagementReportingProcess!

#PAGE2FinanceFunctionExcellenceManagementReportingProcessThispackhasbeenwrittentoprovideguidanceoncurrentthinkingofWorldClassProcessdesign.Thepackshouldbeusedasareferencedocumentwhichcanbediscussedinternallyorwithclients.ItshouldnotbedistributedtoclientsasthisdocumentistheFinanceFunctionExcellenceteamscurrentviewofleadingpractice.ThematerialcontainedwithincanhoweverbediscussedwithclientsandshouldbeusedasastartingpointfordevelopingWorldClassProcesses.Theprocessesaregenericandhavebeendevelopedatahighlevelsothattheycanbeappliedtodifferentclientsituations.Formoreinformationpleasecontactoneofthefollowing:

-JamesM02079510045LouiseS02079517391!

#PAGE3FinanceFunctionExcellenceKeyProcessObjectivesOrganisationRolesProcessesKeyControlsKPIsTechnologyManagementReportingProcessToprovidetherightinformationattherighttimeToprovideaccurateinformationToensurethattheneedsofthebusinessaremetToalignreportingwithbusinessstrategyToprovidethebusinesswithmanagementinformationthatsupportsdecisionmakingCentralisedproductionofmanagementaccountsEconomiesofscaleReviewandanalysisperformedbybusinessspecialistsReportpreparationVarianceanalysisFinancialanalysisStandardcontrolreportsAuthorisationofmanualjournalsAutomaticrecsofAR&APtoGLStandardreportingNo.ofdaystopreparemanagementreportsNo.ofFTEsinvolvedinreportingprocessNo.ofadjustmentsmadeSinglecorefinance/reportingsystemUseofbalancesscorecardsAutomatedconsolidationSliceanddicefacilityinreportingDatapreparationDetailedanalysisReviewofreports!

#PAGE4FinanceFunctionExcellenceManagementReporting-TrendsFromToHistoriclookingthickmanagementaccountingpackSeparatereportingsystemsUseofspreadsheetsManualreconciliationsFinancemeasuresOnepagescorecardsIntegratedsystemsandshareddataDatawarehousesAutomatedreconciliationsOperationalandfinancemeasures!

#PAGE5FinanceFunctionExcellenceProcessMappingGuidanceNotesOverviewThisisusedtoprovideagraphicalrepresentationatvariouslevelsofdetailofthekeyprocessesandactivitiesbeingreviewed.Processesaregenerallydividedintofourcomponents:

process,sub-process,activityandstep.Processflowchartscanbedrawntoanyoftheselevelstodocumentcurrentasisprocessesandtorepresentfuturetobeprocesses.Theobjectivesofprocessmappingareto:

Understandandmakevisiblewhathappensnow-whatactivitiestakeplaceandhowtheyarelinkedtogetherProvideacommonlanguageforunderstandingtheprocessesinquestionAssesstheflowofactivityindependentlyoforganisationandinternalpoliticsHighlightcostandperformanceissuesingeneratingtheoutputProvidethebasedataforredesigningprocessesActasacommontoolforbothunderstandingthecurrentstateandtheto-be.Detailedguidanceonconstructingaprocessmapisincludedintheappendixtothisdocument.!

#PAGE6FinanceFunctionExcellenceManagementReporting-ProcessKeyThediagrambelowprovidesakeytotheprocessdiagramscontainedinthisdocument.Process/activityControls（i.e.ProceduresStandardsRequirementsforrework）Output（i.e.InformationMaterial）Resources（i.e.PeopleFunctionsITsystemsMachines）Input（i.e.InformationMaterial）!

#PAGE7FinanceFunctionExcellenceManagementReportingProcess-StakeholdersBills,logginginformationcustomerinformationAdhocinvoices&standingdataReportsGLPostingsGeneralLedgerGeneralLedgerBusinessBusinessBankBankManualInvoicesManualInvoicesBillingSystemsBillingSystemsStatementsARARAlsoelectronicAP/ARdatafrombankforautocashmanagementFinanceFinanceAuditorsAuditorsAPAPBoardBoardReportsReceiptsdataPaymentsdataReportsRawdataanalysisReportsRawdataanalysis!

#PAGE8FinanceFunctionExcellenceManagementReporting-Level1MR1.1ReportpreparationImportdataRunreportInitialreviewProcessadjustmentsAddcommentaryMR1.2VarianceanalysisIssuereportPerformvarianceanalysisMR1.3FinancialanalysisPerformdetailedanalysisAddcommentaryUsefinancialinformationActivitiesBooksclosedandconsolidatedManagementreportingsystemManagementreportingstaffValidationcontrolonuploadStandardreportsAnalyticalreviewARStaffARSystemSystemcontrolsReportPreparationMR1.1VarianceanalysisMR1.2FinancialanalysisMR1.3ReportReportManagementreportingsystemManagementreportingstaffE-mailsFinalisedmanagementreport!

#PAGE9FinanceFunctionExcellenceManagementReporting-Level2-MR1.1ReportPreparationMR1.11ImportdataMR1.12RunreportMR1.13InitialreviewSubProcesses/NotesImportdataintomanagementreportingsystemRuninitialmanagementreportPerforminitialanalysisofreportcontentIdentifyadjustmentsUploaddataMR1.11RunreportMR1.12PerforminitialreviewMR1.13ProcessadjustmentsMR1.14AddcommentaryMR1.15MR1.14ProcessadjustmentsPrepareadjustmentsProc