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Risk and management Accounting Best Practices_2

Thực hành kế toán tốt nhất là bản chất là một cơ sở dữ liệu lớn các ý tưởng cải tiến cho phòng kế toán, định dạng để làm cho những ý tưởng dễ dàng để nghiên cứu. Mỗi chương bắt đầu với một bản tóm tắt của những ý tưởng chứa đựng trong nó, cũng như ước tính của chi phí và thời gian cài đặt | 84 Billing Best Practices Formalize sample shipment authorizations. Most shipping logs contain entries for the shipment of free samples which are usually authorized by the marketing department. If the accounting staff is regularly reviewing the shipping log to ensure that all shipments are billed these special deliveries require a considerable amount of investigation to verify. To reduce the work level require the marketing department to issue a sales order through the normal order entry system for all free deliveries so the accounting staff can more easily trace the authorizing documentation. What about customer on-site pickups The standard system for invoicing assumes that the shipping dock sends a shipping notice to the billing staff which triggers an invoice. But what if the customer shows up to take delivery This is easy enough for a retail establishment but can cause fits for a company whose systems are designed for freight deliveries to customers. If the solution is manual handling of each case then the odds of not billing a customer pickup are extremely high. The solution is to direct customers making their own pickups to the shipping dock so that the shipping personnel who are the most experienced in documenting shipments will handle the delivery to the customer and can be relied upon to fill out the usual paperwork and forward it to the billing staff in the normal manner. Cost Installation time 5 4-2 Add Carrier Route Codes to Billing Addresses For those organizations that issue large quantities of small-dollar invoices the cost of mailing is a substantial portion of the total cost of doing business. For these organizations a lower-cost approach to mailing an invoice must be found. One alternative is to include a carrier route code in the address field for each customer. This information is used by the postal service to more easily sort incoming mail pieces by carrier route. In exchange for this information the postal service allows a small reduction in .