Paper Agung Praptapa berkaitan dengan materi kuliah Management Control System "Result Control"Full description
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How to perform Result Analysis in SAP
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Cuestionario resueltto PM
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KEY RESU RESULT LT AREAS AREAS FOR FOR BOOKK BOOKKEEP EEPER ER
(Upda (Updated ted Marc March h 2011) 2011)
Objectives To ensure that the Bookkeeper adequately carries out his duties proficiently, diligently and timely. • To ensure that the Bookkeeper carries out his duties in a manner consistent with PM Manufacturing Financial Systems, Policies • and Procedures. To ensure that the Bookkeeper carries out his duties in a manner consistent with PM Manufacturing corporate objectives. • Item Key Result Deliverable Activity Don Frequency Weig # Area e ht (Y/N ) 1. Financial Weekly 30% Extr Ex trac act t tria tr ial l bala ba lanc nce e ex Past Pa stel el & revie rev iew w all al l 1. To produc e • Management balances for consistency and reasonableness. monthly Weekly 2. Comput Compute e overall overall GP% to ensure ensure consiste consistent nt with management company standard & investigate any variances. acco accoun unts ts time timely ly Weekly 3. Quan Quanti tify fy vari varian ance ces s e.g. e.g. mone moneta tary ry impa impact ct and and and accurately by effect on GP% of stock clearance sales or special the 4th day of the Monthly deals at discounted prices. follow following ing month. month. 4. Accr Accrue ue all all unpa unpaid id expe expens nses es for for the the mont month, h, All nominal Monthly ensuring to reverse accrual upon actual payment. acco accoun unts ts to be Monthly 5. Prepare Prepare & post post the payrol payrolll journal journals. s. closed in Pastel by 6. Reconc Reconcile ile all payroll payroll control control accounts, accounts, ensuring ensuring the the 10th of every every that only the unpaid amounts for the month such as month. Monthly PAYE & NSSA remain remain in the accounts. accounts. The amounts amounts To reconcile all Monthly should clear to “nil” upon payment. control accounts. 7. Ensu En sure re debt de btor ors s and an d credi cr edito tors rs ledg le dger er bala ba lanc nces es To reconcile all Weekly agree to listings. credito creditorr balanc balances es 8. Prep Prepar are e cred credit itor ors s reco reconc ncil ilia iati tion ons s betw betwee een n to supplier statem statement ent balanc balance e and credito creditors rs ledger ledger for all statements. creditors. To reconcile all Monthly 9. Revi Review ew debt debtor ors s age age anal analys ysis is for for accu accura racy cy debtors. ensurin ens uring g that tha t there the re are no mis-po mis -posts sts & that tha t all To To com compare pare Weekly payments have been allocated to correct periods. actual Ensure that there are no unallocated payments as performance Monthly these would distort the ageing. against budget. Weekly 10. Prepare & post depreciation depreciation journals & ensure Weekly accuracy of the fixed asset movement schedule. •
•
•
•
PM MANUFACTURING |Key Result Areas – Bookkeeper
1
11.Prepare monthly bank reconciliations & ensure they are signed by the Commercial Director. 12. Prepare management accounts in the prescribed format. 13. Prepare a budget variance report. 14. Review all key ratios & ensure they are in line with standard key ratios. Item #
Key Result Area
2.
Debtors
3.
Creditors
4
Cashflow
5.
Statutory Payments
Deliverable
Reduce debtors days to 30 days in order to improve cashflow. Timely payments ensure that all purchases are linked to the forecasts and budget. Timely preparation of cashflow and management of funds coming in and going out for payments. Deadline for VAT, QPD, NSSA, PAYE AND NEC
Activity
Don e (Y/N )
Frequency
Weig ht
Statements are sent to debtors every Friday. Update and action for follow is provided every Monday, follow up daily to the respective people Creditor payments are processed every first week of the month for the bulk orders. Small local order purchased mid month.
Daily
10%
Weekly
10%
It is critical that the administration gives analysis of cashflow priority on a daily basis. Advise availability of funds and when orders are placed the administrator needs to plan for the funds
Daily
15%
Statutory payments are mandatory and deadlines must be met without any exceptions as failure to adhere can lead to serious penalities. Failure to compile to this requirement will not be acceptable for any reason whatsoever it is imperative that the deadlines are adhered to.
Monthly: VAT 15 TH QPD quarterly on the 25th . PAYE 8th NSSA 8 TH NEC 8th Above deadlines are our internal deadlines.
10%
PM MANUFACTURING |Key Result Areas – Bookkeeper
2
6.
Item #
7.
Budget
Key Result Area
Other Duties
Monitoring that all Continuous monitoring of expenses and G.P. Timely payments are within updates are essential especially on the progression of budget and devise the targeted G.P. possible cost cutting measures. Always reduce costs to match G.P. in need be to avoid a loss making position. Pro activeness is essential in order to achieve tight budget controls. Aim should be to spend within the G.P. Deliverable Activity Don e (Y/N ) The finance department is responsible for all finance Ensure • adherence of and administration work. Costing and check that all goods received are updated into the system and that finance all costings are done according to the set G.P. Internal procedures. Spot checks on audit are especially to ensure that performance is adhered to. cash Spot checks on stores and warehouse Frequent checks on all costings In charge of all stock take procedures.
Monitoring daily on G.P.
15%
Frequency
Weig ht
Daily, weekly, monthly, quarterly and yearly
•
•
•
•
Daily checks are essential to ensure that all processes are achieved timeously.
PM MANUFACTURING |Key Result Areas – Bookkeeper
3
10%
Declaration: I agree that all key result areas & tasks have been duly completed
