基层财务调查问卷培训材料

1、 PAGE PAGE 262 / 2524.5-Accounts Payable FTEs and Costs 应付账款全职员工当量（FTE）和成本WhatareyourFTEcountsandfullyloadedlaborfor the process of AccountsPayable?ManagerFTEsManager Fully loaded laborcostsProfessionalFTEsProfessional Fully loaded laborcostsClericalFTEsClerical Fully loaded laborcosts应付账款流程的全职员工当量（

2、FTE）成本（全口径）是多少？财务管理人员的全职员工当量b)财务管理人员的人工成本（全口径）c)财务业务专家的全职员工当量（FTE） d)财务业务专家的人工成本（全口径）一般职员的全职员工当量（FTE）一般职员的人工成本（全口径Help:A full time equivalent (FTE) is based on a regularwork week,typically40hours. Anemployeethatworks20hoursaweek would be a .5 FTE. However, anyone working more than 40 isstilljustoneF

3、TE.Overtimehoursareexcluded.FTEscanonly be captured in increments of 10%.All fully loaded labor including any overtimecosts,shouldbeenteredusingwholenumbers.Laboristhecost ofprovidingcompensationforemployeesbasedona40-hourwork week and includes thefollowing: Salaries& wages,Overtime/vacation/sickSec

4、urity/Medicare/health,pay/personalleave,SocialPension/retirement/savings/401kplans, Bonuses, and Benefits weighting is typically utilized.Note: Do not include stock options, one-time severance due to restructuring, or signing bonuses. Include independent contractorsinthedeterminationofheadcount(andf

5、ullyloaded labor cost) if they are actively managed (i.e., defined work hours or productivity levels).Hackett recommends that you use the FTE worksheetprovided to account for the FTEs and costs by role. The worksheet willsummarize the required information to enter the required informationforthisques

6、tion.PleaseensurethatHackettdefinitions are used when determining staff mix.Managers - Managers are persons primarily responsible leadingadepartment(oranumberofdepartments)andperforming oversight,planning,administrativeandpersonnelfunctions.A manager is any person that directly supervises staff. Exc

7、lude those employees that may have a manager title but do not have any staff reporting to them or performance management responsibility for another employee.Professionals - Professionals are persons primarily performing analytical and technical functions.They work in highly-skilledpositions,arenorma

8、llyconsidered professionals, and are typically exempt from overtime. Professionalsaretypicallydegreedandmayholdcertifications. Persons holding a managerial title but having no supporting staff should be considered as professional.Clericals - Clericals are persons primarily performing routine data en

9、try, filing, typing and other relatedadministrative tasks. These persons typically work in hourly positions that are normally eligible for overtime.帮助：全职员工当量（FTE：40200.5FTE401FTEFTE0.1。人工成本（全口径需要全口径计算，包括加班工资。人工成本40/病假/ 退休金，退休计划补偿，各种奖金，福利权利等。备注：不包括股票期权、因重组支付的一次性遣散费、或签约奖金。在确定人数和人工成本（全口径）时，可以将积极参与管理（如明

10、确了工作时间和工作量水平）的独立承包商（人员）包含在内。HackettFTE量（FTE）和人工成本（全口径。FET 工作表将汇总需要的信息，并Hackett司对员工的定义进行分类。管理人员：所指员工，主要职责为：领导一个部门（或者几个部门管理员工的人员。不包括那些虽然有经理头衔，但是没有员工向他们汇报工作，也不履行员工管理职责的人员。业务专家：指主要从事分析和技术职能的人员。他们在需要高技术含量的岗位工作，通常被认为是专业人士，而且不用加班。业务专家有特殊的学历和资格证书。那些有管理人员头衔，但没有下属员工的人员，应被视为业务专家。指主要从事例行重复性任务（打字和其他相关管理性任务）的员工。这

11、些人员通常在计时工资工作岗位工作，通常可以加班。填报说明：FTEWhatareyourtotaloutsourcingcostsfortheprocess of AccountsPayable?Labor related OutsourcingCostsTechnology related OutsourcingCosts应付账款流程的外包成本是多少？0与人工相关的外包成本与技术相关的外包成本Help:Outsourcing Costs-external costs associated with the delivery of the process or service. Outsourc

12、ing costs are typically fees paid to 3rd party firms to manage a process or activity.LaborrelatedOutsourcingCosts: Laborrelatedoutsourcing includes the external costs to support process activities if they were not outsourced would likely be performed by some type of internally staffed positions. Exa

13、mples include strategic consulting, process level consulting, manual data entry, or other activities in which your organization support within a process but has limited to no visibility the supporting tools utilized by the third party or the of staff involved.Technology related Outsourcing Costs: Te

14、chnology relatedoutsourcingincludestheexternalcoststosupportprocessesfor hosted applications, online content providers and/or online serviceproviders.Ahostedapplicationtypicallyresidesonvendorssystembutisvisibleandactivelyutilizedbyinternal staff within your organization. In cases where the third is

15、providingapackageofservicesfortheprocessincludingboth thehostedapplicationandthesupportservices,thecostshould besplitbetweenlaborandtechnologyrelatedoutsourcingcosts based on an estimate of the contract value of each of the two services on an individual basis.帮助：外包成本通常是因其提供过程管理或服务而支付给第三方的费用。指因支持公司交易

16、活动而发生的外部成外包工作的例子有：战略咨询、过程咨询、人工数据录入、以及其他活动；公司在开展这些工作的过程中需要得到支持，但公司没有应用支持工具的显著能力或者参与员工的足够数量。的成本；这些服务包括：应用托管服务、网络内容提供、在线服务提供。应用托管服务通常指建立在卖方系统上，但是可见的，而且你单位的内部员工经常使用。如果第三方采用打包方式同时提供应用托管服务的估计合同额。填报说明：报。4.6-Accounts Payable 应付账款实践问答What are your accounts payable volumes?(Volumes refers to the number of tra

17、nsactions processed on an annual basis)Electronic supplier/vendorinvoicesManual supplier/vendorinvoicesPurchasing card lineitems一年处理应付发票的数量有多少笔？（量）供应商的电子发票张供应商的手工发票张采购卡的行数Help:Electronic supplier/vendor invoices - Types of electronic invoices include recurring vouchers, EDI, ERS, and electronic bill

18、 presentment via the web. A recurring voucher is something that is fixed every month (ex: rent). An EDI invoice voucher is when your vendor sends you an invoice using predefined formats (i.e., ANSI standards) over a secure network. ERS (Evaluated Receipt Settlement) is when there is a purchase order

19、 involved and the supplier sends your company an electronic receipt acknowledgement but no invoice. This becomes a two-way match with the voucher information being auto generated from the purchase order (no invoice required).Manualsupplier/vendorinvoices-Pleaseensuretoincludeallinvoicesprocessedwhic

20、harenotelectronic.Theseinvoices aretypicallyreceivedbyU.S.postalmail,overnightpackages, or inter-office mail (if the supplier first mailed it to procuring location).A typical procurement card program is designed toauthorized resources with a cost-effective and convenientmethod of procuring and payin

21、g for small dollar purchases of regularly consumed supplies and services. The volume should be counted as the number of times a card is used or by each swipe of the card. These transactions show up as line items in an electronic file that is sent to your company.帮助：发票、电子数据交换发票、预估价结算系统和电子账单。重复提交的发票指每

22、月固定的发票，比如租金。电子数据交换发票指你的供应商通过安全网络发给你的预先定制格式（例如美国国家标准化组织颁布的标准）的发票。预估价结算系统指当你下完订单后，供应商给贵公司发来电子收货证明，不需要开发票，这种电子发票需要订单以及自动生成的凭证信息双向匹配。这些发票通常通过邮政信件、隔夜包裹或公司内部信件（如果供应商首先将发票寄到公司采购中心）等三种渠道收到。期从授权供应商采购和结算小额日常消费用品与服务的计划。交易量应该按照采购卡使用次数或刷卡交易笔数。这些交易将形成逐行记录的电子账单，并发给贵公司。 填报说明：级单位填报。4.6.5 What is the total cycle time

23、 (in business days)accounts payable normally takes to process an invoice once received in A/P?4.6.5 通常，从“收到发票到批准付款”整个应付账款流程，一共用多少个工作日处理完毕？Help:Pleasecountonlybusinessdays(unlessweekendsareworking days). Time frame should be from the day that the invoice is received though final approval for payment.

24、 Do not count days that are waiting to pay, (i.e., if all payments hold 30 until payment due to a conscious decision to hold money in accounts longer). 帮助：请只统计工作日（除非周末也是工作日（应付账款流程）工作周期应该从收到发票的日期统计到最终批准付款的日期。不统计等待付款的天数（30） 填报说明：级单位填报。4.6.10 What percent of accounts payable require correction (i.e., i

25、f you must go back to thevoucher andre-worksomeinformationorcodeinordertoproperlyprocess or properly reflect it in the accounting records)?4.6.10返回到凭证状态，更正一些信息或代码，以便能够正确处理和在会计） Help:The number of errors divided by the total of processed.Accountspayableinvoices/vouchers-Anerroroccurs when a correctio

26、n must be made to an existing or alreadyprocessedaccountspayableinvoice(i.e.ifyoumustgobackto the voucher and re-work some information or code in order to properly process or properly reflect it in the accounting records.) 帮助：用错误数量除以所有交易数量。需要更正的应付账款发票/（如果你必须返回到凭证状态，更正一些信息或代码，以便能够正确处理和在） 填报说明：级单位填报。4

27、.6.14 What percentage of payments are made withinterms?4.6.14应付账款的比例是多少？ Help:Thetotalnumberofsupplierinvoicesthatarecollectedon or before the due date divided by the total number of invoices for the period. An example of a term is payment is due in 30 days from the invoice date. 帮助：对标期间内，能够在付款条件规定的

28、期限内支付供应商款项的发票总数占所有供应商发票的比例。例如，付款条件为：付款到期日为收到发票后 30 天。 填报说明：级单位填报。4.6.18 What percentage of invoices are supported by PurchaseOrder?ByvalueByvolume有多少比例的发票是有采购订单的？a)按发票金额b)按发票数量 Help:A purchase order is a written authorization for asupplier to ship products at a specified price, which becomes a bindi

29、ngcontractoncethesupplieracceptsit.Pleasestatethe percentage of invoices that are supported by a purchase both in terms of value and volume. 帮助：采购订单是通知供应商按一个特定价格发货的书面授权，一旦供应商接受订单，该订单就将成为合同一部分的法律文件。请分别按照发票金额和发票数量，说明依据订单开具发票所占全部发票比例。 填报说明：级单位填报。What is the trigger for calculation of invoicedate?Invoic

30、edateInvoice receiptdateGoods/service receiptdataShipmentdateOther4.6.19发票到期日？）开立发票日期开立发票日期收到发票日期收到货物日期货物装运日期其他 填报说明：级单位填报。4.7-Travel & Expense FTEs and Costs 差旅和费用报销全职员工当量（FTE）和成本WhatareyourFTEcountsandfullyloadedlaborfor the process of Travel & Expenses?ManagerFTEsManager Fully loaded laborcostsPr

31、ofessionalFTEsProfessional Fully loaded laborcostsClericalFTEsClerical Fully loaded laborcosts的人工成本（全口径）是多少？管理人员的全职员工当量b)管理人员的人工成本（全口径）c)业务专家的全职员工当量（FTE） d)业务专家的人工成本（全口径）一般职员的全职员工当量（FTE）一般职员的人工成本（全口径Help:A full time equivalent (FTE) is based on a regularwork week,typically40hours.Anemployeethatworks

32、20hoursaweek would be a .5 FTE. However, anyone working more than 40 isstilljustoneFTE.Overtimehoursareexcluded.FTEscanonly be captured in increments of 10%.All fully loaded labor including any overtime costs,shouldbeenteredusingwholenumbers.Laboristhecostofprovidingcompensationforemployeesbasedona4

33、0-hourweek and includes the following: Salaries & wages,Overtime/vacation/sick Security/Medicare/health,pay/personalleave,Pension/retirement/savings/401kplans, Bonuses, and Benefits weighting is typically utilized.Note: Do not include stock options, one-time severance due to restructuring, or signin

34、g bonuses. Include independent contractorsinthedeterminationofheadcount(andfullyloaded labor cost) if they are actively managed (i.e., defined work hours or productivity levels).Hackett recommends that you use the FTE worksheetprovided to account for the FTEs and costs by role. The worksheet will su

35、mmarize the required information to enter the required informationforthisquestion.PleaseensurethatHackettstaff definitions are used when determining staff mix.Managers - Managers are persons primarily responsible leadingadepartment(oranumberofdepartments)andperforming oversight,planning,administrati

36、veandpersonnelfunctions.A manager is any person that directly supervises staff. Excludethose employees that may have a manager title but do not have any staff reporting to them or performance management responsibility for another employee.Professionals - Professionals are persons primarily performin

37、g analytical and technical functions.They work in highly-skilledpositions,arenormallyconsidered professionals, and are typically exempt from overtime. Professionalsaretypicallydegreedandmayholdcertifications. Persons holding a managerial title but having no supporting staff should be considered as p

38、rofessional.Clericals - Clericals are persons primarily performing routine data entry, filing, typing and other related administrative tasks. These persons typically work in hourly positions that are normally eligible for overtime.帮助：全职员工当量（FTE：40200.5FTE401FTEFTE0.1。人工成本（全口径需要全口径计算，包括加班工资。人工成本40/病假

39、/ 退休金，退休计划补偿，各种奖金，福利权利等。备注：不包括股票期权、因重组支付的一次性遣散费、或签约奖金。在确定人数和人工成本（全口径）时，可以将积极参与管理（如明确了工作时间和工作量水平）的独立承包商包含在内。HackettFTE量（FTE）和人工成本（全口径。FET 工作表将汇总需要的信息，并Hackett司对员工的定义进行分类。管理人员：所指员工，主要职责为：领导一个部门（或者几个部门管理员工的人员。不包括那些虽然有经理头衔，但是没有员工向他们汇报工作，也不履行员工管理职责的人员。业务专家：指主要从事分析和技术职能的人员。他们在需要高技术含量的岗位工作，通常被认为是专业人士，而且不用加

40、班。业务专家有特殊的学历和资格证书。那些有管理人员头衔，但没有下属员工的人员，应被视为业务专家。指主要从事例行重复性任务（打字和其他相关管理性任务）的员工。这些人员通常在计时工资工作岗位工作，通常可以加班。 填报说明：FTEWhatareyourtotaloutsourcingcostsfortheprocess of Travel &Expenses?Labor related OutsourcingCostsTechnology related OutsourcingCosts差旅和费用报销流程的外包成本是多少？0b) Help:Outsourcing Costs - external c

41、osts associated with the delivery of the process or service. Outsourcing costs are typically fees paid to 3rd party firms to manage a process or activity.LaborrelatedOutsourcingCosts: Laborrelatedoutsourcingincludes the external costs to support process activities that if they were not outsourced wo

42、uld likely be performed by some type of internally staffed positions. Examples include strategic consulting, process level consulting, manual data entry, or other activities in which your organization receives support within a process but has limited to no visibility into the supporting tools utiliz

43、ed by the third party or the number of staff involved.Technology related Outsourcing Costs: Technologyrelatedoutsourcingincludestheexternalcoststosupportprocessesfor hosted applications, online content providers and/or online serviceproviders.Ahostedapplicationtypicallyresidesonthe vendorssystembuti

44、svisibleandactivelyutilizedbyinternal staff within your organization. In cases where the third isprovidingapackageofservicesfortheprocessincludingboth thehostedapplicationandthesupportservices,thecostshould besplitbetweenlaborandtechnologyrelatedoutsourcingcosts based on an estimate of the contract

45、value of each of the two services on an individual basis. 帮助：外包成本通常是因其提供过程管理或服务而支付给第三方的费用。指因支持公司交易活动而发生的外部成外包工作的例子有：战略咨询、过程咨询、人工数据录入、以及其他活动；公司在开展这些工作的过程中需要得到支持，但公司没有应用支持工具的显著能力或者参与员工的足够数量。的成本；这些服务包括：应用托管服务、网络内容提供、在线服务提供。应用托管服务通常指建立在卖方系统上，但是可见的，而且你单位的内部员工经常使用。如果第三方采用打包方式同时提供应用托管服务和技术支持服务，该项外包成本必须分解成与

46、人工相关的外包成本和与技术相关的外包成本，分配的基础是假设第三方独立提供两种服务的估计合同额。填报说明：填报。4.8-Travel & Expense 差旅和费用报销实践问答What are your travel and expense volumes? (Volumesreferstothenumberoftransactionsprocessed on an annualbasis).Electronic Travel expensereportsManual Travel expensereports指一年内处理的交易数量）b)Help：Electronic T & E reports

47、 are expense reports which are completed in an on-line application or web application by traveler.Some information may be auto populated from informationreceivedfromthecreditcardcompanythatsupplies corporatetravelcards.Thefinanceoraccountingteamdoesnot needtore-keyanyreports.PCspreadsheetsarenotcons

48、idered to be electronic for this example unless they automatically interface into an on-line application without re-keying ofinformationbyafinanceteam. ManualT&Ereports-IncludeT&Ereportswhichprocessedmanuallyandarenotincludedinthe Electronic volume number. 帮助：电子差旅和费用报销单/网络系统完成财务人员/会计团队不需要重复录入。电子表格不能

49、作为电子报销单， 除非这些表格可以直接导入在线系统且不需要财务团队重复录入。手工差旅和费用报销单统计的差旅和费用报销单。 填报说明：位填报；通过集中报销系统打印的汇总报销单据的数量。4.8.3 What percent of travelers complete andsubmit theirexpensereportsonline?(Submissionsviae-mailnot online unless the file is automaticallyinterfacedwithout further edits.)） Help：Please enter the percentage

50、of travelers that enter expense report information into an online application.The information is typically entered into a travel and expenseapplication provided bythe company andonce completed by thetraveler, can be routedfor approval oris routed directly tothefinancedepartment. Nore-keyingisrequire

51、dbythefinance department. Creditcardinformation mayalsobeas part of the functionality. 帮助：请填写在线录入报销单据的人员占全部报销人员的比例。单据上的信息，应当由报销人员通过公司统一的报销系统（平台）录入，并直接提交审批或直接提交给财务部门，财务部门不需要重复录入。作为系统功能的一部分，报销人员的信用卡信息也可以自动被提取。 填报说明：2) 凡是已经启用“集中报销系统”的单位，且全部上线的，此1) 2) 凡是已经启用“集中报销系统”的单位，且全部上线的，此100%。What percent of expen

52、se reports require correction (i.e., if you must go back and re-work some informationinordertoproperlyprocessthetransaction)?有多少笔报销单据需要更正，以便财务人员能够正确（） Help：T&Eexpensereports-Anerroroccurswhenacorrectionmust be made to an existing or already processed employee travel reimbursements (i.e. if you must

53、go back to the voucher and re-work some information or code in order to properly or properly reflect it in the accounting records. 帮助：差旅和费用报销单的错误是指必须更正的正在处理和已经处理完（） 填报说明：位填报；/础，填报更正凭证占全部报销凭证的比例。What percent of expense reports require management approval once the employee submits theforpayment?有多少比例的

54、报销单据需要直接领导审批？ Help：This question is referring to the percent of time that a manager or management approves expense reports of an employee once the employee has completed the report.Once a T&E is completed by the traveler, it is typically either sent totheir immediate supervisor for approval or sent

55、directly to finance.The percentage should not include pre-trip authorization or approvals gained prior to travel. 帮助：此题是关于部门经理 /公司管理层审批报销人员提交的差旅报销单据占全部报销单的比例。通常情况，报销人员完成报销单后，都会提交给直属领导或送到财务部门。这个比例不包括出差申请的授权或审批。 填报说明：此题由各地区公司、地区公司所属下级单位填报。To what extent is electronic payment directly to the travel car

56、d provider with theremaining expenses reimbursed viapayroll?NoneLowMediumHigh使用商旅卡支付报销款项的电子化程度如何？无低中高 Help：Please select None - All expenses reimbursed via payroll, Low (75% electronic payment made directly to travel card provider). 帮助：2525%-7575 填报说明：此题由各地区公司、地区公司所属下级单位填报。What percent of travel exp

57、ense reports do you sample for compliance (e.g., matching and/or auditingreceipts for validation that company policy wasmet)?4.8.7 在进行审核时，报销单据被审核的比例是多少？（比如： 审核原始凭证是否符合公司政策要求） Help：This question is referring to the matching of receipts amounts in a T&E report to ensure that company policy was met ona

58、llcharges.Theremaybeseveraldifferentcompanypolicies thatfinanceischeckingforinadditiontothephysicalpresence ofareceipt.Ifallreportsarecheckedpleaseanswerthisas 100%. 帮助：此题是关于报销单上的原始凭证和金额是否符合公司政策要求 的。财务人员除了要审核原始凭证外，可能还要遵照不同的公司政策100 填报说明：此题由各地区公司、地区公司所属下级单位填报。4.9-Credit FTEs and Costs 信用管理全职员工当量（FTE）和

59、成本WhatareyourFTEcountsandfullyloadedlaborfor the process ofCredit?ManagerFTEsManager Fully loaded laborcostsProfessionalFTEsProfessional Fully loaded laborcostsClericalFTEsClerical Fully loaded laborcosts信用管理流程的全职员工当量（FTE）成本（全口径）是多少？财务管理人员的全职员工当量（FTE）财务管理人员的人工成本（全口径）财务业务专家的全职员工当量（FTE）财务业务专家的人工成本（全口径

60、）一般职员的全职员工当量（FTE）一般职员的人工成本（全口径Help:A full time equivalent (FTE) is based on a regularwork week,typically40hours. Anemployeethatworks20hoursaweek would be a .5 FTE. However, anyone working more than 40 isstilljustoneFTE.Overtimehoursareexcluded.FTEscanonly be captured in increments of 10%.All fully l