10 3 add digital signatures to electronic documents

... United States at 31 7-572 -39 93 or fax 31 7-572-4002 Wiley also publishes its books in a variety of electronic formats Some content that appears in print may not be available in electronic books ... Practices 295 Chapter 14 General Ledger Best Practices 33 3 Chapter 15 Internal Auditing Best Practices 35 2 Chapter 16 Inventory Best Practices 37 0 Chapter 17 Payroll Best Practices 414 Chapter 18 ... the level of technology is too advanced for the company to support? The answers to these questions may result in additional project steps to safeguard the project, or to at least back it up with...

Ngày tải lên: 20/06/2014, 18:20

... be used to it—they want to talk to a person and will deluge the company’s operator to voice this opinion To quell this type of response, the system should include an option to exit the automated ... reports, to make incremental improvements in the ch 03_ 47 73. qxd 12/29/06 9 :10 AM Page 79 Summary Exhibit 3. 4 An Accounts Payable Function That Uses Best Practices 79 ch 03_ 47 73. qxd 80 12/29/06 9 :10 AM ... be used to debit their account without approval, or because they change bank accounts with sufficient frequency to require constant notifications ch 03_ 47 73. qxd 12/29/06 9 :10 AM Page 63 3–40 Issue...

Ngày tải lên: 20/06/2014, 18:20

... several trips to each customer, including time to send trial transmissions to the customer’s computer to ensure that the system works properly To this with a large number of lowvolume customers is ... must go through the added expense of custom-programming to group a series of shipments or sales into a single invoice Another problem may be customers—they are accustomed to receiving a single ... This address is then attached to an electronic invoice form that is generated, instead of a paper-based invoice, and issued to the customer over the Internet It is then available to the customer...

Ngày tải lên: 20/06/2014, 18:20

... these issues to add up to more time to assemble the data than it took for the rest of the company to complete its part of the budget! The solution is to centralize the budget into a single database ... customer payments at a company location For example, checks can be lost or delayed in the mailroom, ch06_47 73. qxd 12/29/06 9:14 AM Page 133 6 3 Collect Receivables through Lockboxes 133 given to ... uneconomical to maintain a lockbox Second, the work required to convince customers to change the company’s pay -to address can be considerable Every customer must be contacted, usually by mail, to inform...

Ngày tải lên: 20/06/2014, 18:20

... Actual Cost 3/ 31/07 Actual Actual Variance Cost Cost Target from 6 /30 /07 9 /30 /07 Cost Target Pail $ 4.00 $ 4.12 $ 4.15 $ 4.29 $ 3. 98 8% 03/ 31/08 Bucket 3. 92 3. 92 3. 90 3. 88 3. 75 3% 03/ 31/08 Trowel ... 6% 03/ 31/08 Spade 8.07 9.48 10. 93 10. 93 8.07 35 % 06 /30 /08 Shovel 8.08 9.49 10. 94 10. 94 8.08 35 % 06 /30 /08 Hose 15.01 14.98 14.95 14.90 14.90 0% 06 /30 /08 Sprinkler 23. 19 28.01 28.77 27.75 23. 00 ... 12/29/06 9:20 AM Page 2 13 9–14 Report on Landed Cost Instead of Supplier Price 2 13 increase from one inch to an entire roll The same problem applies to the inventory, where a change to the unit of measure...

Ngày tải lên: 20/06/2014, 18:20

... placements to one or two ch11_47 73. qxd 12/29/06 9: 23 AM Page 260 260 Finance Best Practices investors This approach to catastrophe coverage is especially useful when traditional insurance coverage is too ... there are ways to eliminate them ch12_47 73. qxd 12/29/06 9:24 AM Page 275 12 10 Eliminate Multiple Approvals 275 or shift them into a later week For example, management may be accustomed to receiving ... site automatically matches and stores the financial and settlement details for each party to a foreign exchange transaction Also, most sites give traders access to research, analytical tools,...

Ngày tải lên: 20/06/2014, 18:20

... accounting processes ch 13_ 47 73. qxd 12/29/06 9:26 AM Page 33 1 Summary Exhibit 13. 9 Impact of Best Practices on General Accounting Functions 33 1 ch 13_ 47 73. qxd 33 2 12/29/06 9:26 AM Page 33 2 General Best ... significant alterations to the way in which a 33 3 ch14_47 73. qxd 12/29/06 33 4 9:28 AM Page 33 4 General Ledger Best Practices company conducts its business For example, one best practice is to switch the ... requires ch 13_ 47 73. qxd 12/29/06 9:26 AM Page 33 0 33 0 General Best Practices a great deal of tact and diplomacy Sometimes they continue to be hostile to the concept and must be removed to other positions...

Ngày tải lên: 20/06/2014, 18:20

... them in advance, ch16_47 73. qxd 12/29/06 9 :33 AM Page 39 2 39 2 Inventory Best Practices the counting teams not have to address this task while also trying to count inventory, thereby shortening ... ch16_47 73. qxd 12/29/06 39 4 • • • • • • • • • • • • • • 9 :33 AM Page 39 4 Inventory Best Practices Cycle-counting adjustments Inventory storage in rack locations Issuances Issuances of additional ... build exactly enough units to fill the order, which in turn requires an order to a ch16_47 73. qxd 12/29/06 9 :33 AM Page 4 03 16 36 Shift Raw Materials Ownership to Suppliers 4 03 supplier for the exact...

Ngày tải lên: 20/06/2014, 18:20

... several trips to each customer, including time to send trial transmissions to the customer’s computer to ensure that the system works properly To this with a large number of lowvolume customers is ... must go through the added expense of custom-programming to group a series of shipments or sales into a single invoice Another problem may be customers—they are accustomed to receiving a single ... This address is then attached to an electronic invoice form that is generated, instead of a paper-based invoice, and issued to the customer over the Internet It is then available to the customer...

Ngày tải lên: 21/06/2014, 04:20

... these issues to add up to more time to assemble the data than it took for the rest of the company to complete its part of the budget! The solution is to centralize the budget into a single database ... customer payments at a company location For example, checks can be lost or delayed in the mailroom, ch06_47 73. qxd 12/29/06 9:14 AM Page 133 6 3 Collect Receivables through Lockboxes 133 given to ... uneconomical to maintain a lockbox Second, the work required to convince customers to change the company’s pay -to address can be considerable Every customer must be contacted, usually by mail, to inform...

Ngày tải lên: 21/06/2014, 04:20

... low 7,250,000 1.6% 116,000 Medium high 3, 875,000 3. 9% 151,125 750,000 7.1% 53, 250 $21 ,37 5,000 1.9% $39 6 ,37 5 High risk Totals Cost: Installation time: ch07_47 73. qxd 12/29/06 158 9:16 AM Page 158 ... computer system to print out a copy of the invoice or go to the customer’s file to find it Then the collections person must create a cover letter and fax it and the invoice to the customer In addition, ... mailed to a customer The next level of automation is to store standard letters in a computer network, where all collections personnel can access them and make small modifications to match the customers...

Ngày tải lên: 21/06/2014, 04:20

... happens, the documents must be taped ch10_47 73. qxd 12/29/06 9:21 AM Page 2 23 10 3 Add Digital Signatures to Electronic Documents 2 23 together again This is even more of a problem when the documents ... sander 10 2 Improve the mailroom interface Computer-Related Filing Issues 10 3 Add digital signatures to electronic documents 10 4 Archive canceled checks on CD-ROM 10 5 Archive computer files 10 6 ... e-mail it to employees, which eliminates routing time and stores a permanent record of the mail in the e-mail system Cost: Installation time: 10 3 Add Digital Signatures to Electronic Documents...

Ngày tải lên: 21/06/2014, 04:20

... Page 31 2 Exhibit 13. 5 Sample Measurements Report ch 13_ 47 73. qxd 31 2 ch 13_ 47 73. qxd 12/29/06 9:26 AM Page 31 3 13 13 Create a Contract Terms Database 31 3 Robert S Kaplan and David P Norton have addressed ... simply ignored as a one-time report gathering ch 13_ 47 73. qxd 12/29/06 9:26 AM Page 30 3 13 3 Create a Policies and Procedures Manual 30 3 Exhibit 13. 3 Sample Procedure Page Procedure: Update the annual ... different supplier may be the answer Cost: Installation time: ch 13_ 47 73. qxd 12/29/06 9:26 AM Page 31 0 31 0 General Best Practices 13 10 Switch to On-Line Reporting In organizations that occupy a large...

Ngày tải lên: 21/06/2014, 04:20

... 16–20 Move inventory to floor stock 16–21 Segregate customer-owned inventory 16–22 Streamline the physical count process Cost Install Time ch16_47 73. qxd 12/29/06 9 :33 AM Page 37 3 16–1 Audit Bills ... options 16 34 Obtain direct links into customer inventory planning systems 16 35 Adopt just-in-time purchasing 16 36 Shift raw materials ownership to suppliers 16 37 Drop ship inventory 16 38 Reduce ... to locations in the warehouse, and additional ch16_47 73. qxd 12/29/06 38 4 9 :33 AM Page 38 4 Inventory Best Practices movement to the production floor, as well as the return of any excess items to...

Ngày tải lên: 21/06/2014, 04:20

... them in advance, ch16_47 73. qxd 12/29/06 9 :33 AM Page 39 2 39 2 Inventory Best Practices the counting teams not have to address this task while also trying to count inventory, thereby shortening ... ch16_47 73. qxd 12/29/06 39 4 • • • • • • • • • • • • • • 9 :33 AM Page 39 4 Inventory Best Practices Cycle-counting adjustments Inventory storage in rack locations Issuances Issuances of additional ... build exactly enough units to fill the order, which in turn requires an order to a ch16_47 73. qxd 12/29/06 9 :33 AM Page 4 03 16 36 Shift Raw Materials Ownership to Suppliers 4 03 supplier for the exact...

Ngày tải lên: 21/06/2014, 04:20

... 4 23 Computerized, 422–4 23 Telephone, 424 Training Closing, 287 Controls, 35 7 35 8 Cross-over, 32 9 33 0 Inventory, 39 3 39 4 Movies, 32 7 32 9 Policies, 450 Program, 32 5 32 7 Schedule, 32 8 Teams, 32 4 32 5 ... preparation, 31 9 32 0 Forms data warehouse, 34 1 Information service, 32 3 Liaison, 31 8 31 9 Payments on-line, 32 0 32 1 Payments with credit card, 32 1 32 2 Penalty modeling, 32 2 32 3 Staff assignment to business ... Skills matrix, 36 6 36 7 Staffing, 36 4 36 5 Surveys, 35 6 Workflow software, 36 3 36 4 Internal control assessments, 35 4 Inventory Accuracy, 39 2 39 3 Best practices, 37 1–411, 465–466 ch21_ind_47 73. qxd 12/29/06...

Ngày tải lên: 21/06/2014, 04:20

... these issues to add up to more time to assemble the data than it took for the rest of the company to complete its part of the budget! The solution is to centralize the budget into a single database ... customer payments at a company location For example, checks can be lost or delayed in the mailroom, ch06_47 73. qxd 12/29/06 9:14 AM Page 133 6 3 Collect Receivables through Lockboxes 133 given to ... uneconomical to maintain a lockbox Second, the work required to convince customers to change the company’s pay -to address can be considerable Every customer must be contacted, usually by mail, to inform...

Ngày tải lên: 21/06/2014, 18:20

... Actual Cost 3/ 31/07 Actual Actual Variance Cost Cost Target from 6 /30 /07 9 /30 /07 Cost Target Pail $ 4.00 $ 4.12 $ 4.15 $ 4.29 $ 3. 98 8% 03/ 31/08 Bucket 3. 92 3. 92 3. 90 3. 88 3. 75 3% 03/ 31/08 Trowel ... 6% 03/ 31/08 Spade 8.07 9.48 10. 93 10. 93 8.07 35 % 06 /30 /08 Shovel 8.08 9.49 10. 94 10. 94 8.08 35 % 06 /30 /08 Hose 15.01 14.98 14.95 14.90 14.90 0% 06 /30 /08 Sprinkler 23. 19 28.01 28.77 27.75 23. 00 ... 12/29/06 9:20 AM Page 2 13 9–14 Report on Landed Cost Instead of Supplier Price 2 13 increase from one inch to an entire roll The same problem applies to the inventory, where a change to the unit of measure...

Ngày tải lên: 21/06/2014, 18:20

... happens, the documents must be taped ch10_47 73. qxd 12/29/06 9:21 AM Page 2 23 10 3 Add Digital Signatures to Electronic Documents 2 23 together again This is even more of a problem when the documents ... sander 10 2 Improve the mailroom interface Computer-Related Filing Issues 10 3 Add digital signatures to electronic documents 10 4 Archive canceled checks on CD-ROM 10 5 Archive computer files 10 6 ... e-mail it to employees, which eliminates routing time and stores a permanent record of the mail in the e-mail system Cost: Installation time: 10 3 Add Digital Signatures to Electronic Documents...

Ngày tải lên: 21/06/2014, 18:20

... placements to one or two ch11_47 73. qxd 12/29/06 9: 23 AM Page 260 260 Finance Best Practices investors This approach to catastrophe coverage is especially useful when traditional insurance coverage is too ... there are ways to eliminate them ch12_47 73. qxd 12/29/06 9:24 AM Page 275 12 10 Eliminate Multiple Approvals 275 or shift them into a later week For example, management may be accustomed to receiving ... site automatically matches and stores the financial and settlement details for each party to a foreign exchange transaction Also, most sites give traders access to research, analytical tools,...

Ngày tải lên: 21/06/2014, 18:20