The issue of authenticity of expenses incurred is a big deal and a challenge. How to manage and identify the authenticity of the company is the method and the art of modeling. During this period of time, several financial executives have been communicating with me about this issue, so I feel a lot of emotions and want to carry out this issue to talk about.
The reason for the matter is that the customer’s boss wants to make our system software to enhance the itinerary schedule time and invoice time proofreading to identify the authenticity of the expenses incurred, and also to proofread the invoice time and application processing time of the reception fee, proofread the detailed address of the tax invoice and the detailed address of the itinerary schedule expense management system. These two seemingly effective requirements, but the back side is a bunch of difficulties and problems, not the logic of the system software is not very good to complete, but even if completed and not on the foothold to achieve the requirements clearly put forward by the boss, but in turn to the Finance Department generated a lot of labor.
The issuance time of invoice is not the real occurrence time of business process
The boss clearly put forward the foothold of this requirement is very significant, is expected to system software can automatically retrieve some of these seemingly unscientific costs. However, the boss stands on a single perspective and ignores the probability of specific scenarios.
First of all, nowadays, the electronic device invoice is more and more, in many cases the electronic device invoice may be issued after a few days after the transaction staff, some even to the expense reimbursement, that is, the time of the invoice and the specific transaction time is not the same at all. In fact, the high-speed toll invoice of ETC will also be in this condition.
Invoice as a kind of accounting original documents can not actually confirm the time of business process occurred. Even if it is a paper invoice, sometimes after the hotel accommodation and catering industry occurs, the hotel restaurant will tell to leave a detailed address given after the email because there is no relative invoice. Therefore, the time of issuance of invoices is usually behind the time of occurrence of business processes.
The invoice issuance address is also not necessarily the address of the occurrence of the sales business
Since today’s electronic device invoices are all issued online, the invoice pin details address issued by the online service may be decentralized, that is, you can transfer to these businesses in various parts of the country electronic device invoices are originated from the same region. For example, the online invoices for airplane tickets and electronic devices for hotels and restaurants. Therefore, trying to use 2 detailed address verification to proofread the rationalization of the expense address is also able to be invalid in many situations.
If we do that kind of management method, what is the adverse effect?
As the share of electronic device invoices today to do more than 50%, many conditions can occur proofreading error reminders, forcing the accounting staff to see whether it is consistent with the science, in turn, there may be invalid information tips occupy the time to read the article. If sometimes confused, to check with employees, but also likely to lead to trust issues, communication costs and conflicts intensified.
How exactly should the authenticity of expenses be carried out in a reasonable management method?
I think we need to take multiple measures.
First of all, it is the existing policy to ensure. If the enterprise finds out the staff’s false expense reimbursement personal behavior, should be punished. At the same time, the enterprise should let the superior leadership of the staff of the business process occurrence authenticity to carry out strict gatekeeper, bear joint and several responsibility. The authenticity of the business process occurrence, each department should take the first approval obligation, because the statistics reflected in the system software and expense payment application form is a very small part of the information content. That way, it can ensure that employees are mentally afraid of falsification, and business processes attach great importance to the daily publicity and audit.
Secondly, dedicated tools apply. The authenticity of expense incurrence is not simply certified based on time and address. The key to distinguishing the authenticity of expenses incurred is based on the “structure” and “clock frequency” of expenses incurred. If the structure of expenses incurred by an employee for an outing, for example, train, airplane ticket, hotel restaurant, catering, taxi, etc., is usually valid without great errors, then the probability of problems is much lower.
In addition, based on profiling the frequency of the clock occurring in the business process, it is possible to find out if expenses that are not part of the itinerary are involved in the middle of the expense reimbursement. The time of calibration is mainly to check the time when the expenses are incurred, not the time of invoice, which is quite a big difference. Every moment reimbursement can be based on the main view of the itinerary arrangement (Figure 1 below), cut to the expense type structure or the main view of the itinerary arrangement, to assist everyone to quickly grasp the structural characteristics and order of the expense occurrence, giving the most important information content reference to distinguish the authenticity of the expense occurrence.
Finally, big data audit. In many cases, all the phenomena seem to be fine, but in fact it is possible to be misrepresented, so it must be analyzed by the big data analysis table afterwards. According to the data analysis of employee expenses is not a great structural type of anomalies, horizontal comparison of employee expenses and sales performance, you can find the surface of all normal but inefficient or misrepresented expenses of individual behavior.
In the expense management method, pushing the gray scale management and enterprise credit management, especially the staff salary salary treatment good high-tech enterprises. Unscientific management programs, not only can not complete the actual effect we want, but also will sharply increase the amount of approval labor of the finance department. Gray management is to not have to rely too much on data information key point management methods in order to better manage the authenticity of the method expenses incurred.
The road is one foot high, the devil is one foot high. Behind the strict management is likely to cause staff boredom, touching the ugliness of human nature caused by the results may be the opposite direction, to further enhance the staff’s “anti-detection work ability”. Corporate credit management is based on trusting employees, correctly guiding them to care about the focus point in the work, motivating them to hold sincerity and keep the truth, and creating an excellent company atmosphere.
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