基层财务调查问卷培训材料

4.5-Accounts Payable FTEs and Costs应付账款全职员工当量（FTE）和成本

4.5.1 What are your FTE counts and fully loaded labor costs for the process of Accounts Payable?

a)M anager FTEs

b)Manager Fully loaded labor costs

c)P rofessional FTEs

d)Professional Fully loaded labor costs

e)C lerical FTEs

f)Clerical Fully loaded labor costs

4.5.1应付账款流程的全职员工当量（FTE）是多少？相应的人工成本（全口径）是多少？

a)财务管理人员的全职员工当量（FTE）

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）

e)一般职员的全职员工当量（FTE）

f)一般职员的人工成本（全口径）

Help:

A full time equivalent ("FTE") is based on a regular work week, typically 40 hours. An employee that works 20 hours a week would be a .5 FTE. However, anyone working more than 40 hours is still just one FTE. Overtime hours are excluded. FTEs can only be captured in increments of 10%.

All fully loaded labor costs, including any overtime labor costs, should be entered using whole numbers. Labor is the cost of providing compensation for employees based on a 40-hour work week and includes the following: Salaries & wages, Overtime/vacation/sick pay/personal leave, Social Security/Medicare/health, Pension/retirement/savings/401k plans, Bonuses, and Benefits weighting is typically utilized.

Note: Do not include stock options, one-time severance pay due to restructuring, or signing bonuses. Include independent contractors in the determination of headcount (and fully loaded labor cost) if they are actively managed (i.e., defined work hours or productivity levels).

Hackett recommends that you use the FTE worksheet provided to account for the FTEs and costs by role. The worksheet will

summarize the required information to enter the required information for this question. Please ensure that Hackett staff definitions are used when determining staff mix.

Managers - Managers are persons primarily responsible for leading a department (or a number of departments) and performing oversight, planning, administrative and personnel functions. A manager is any person that directly supervises staff. Exclude 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-skilled positions, are normally considered professionals, and are typically exempt from overtime. Professionals are typically degreed and may hold certifications. Persons holding a managerial title but having no supporting staff should be considered as professional.

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）：通常在每周40小时的工作周基础上计算。如果一名员工一周工作了20小时，全职员工当量就是0.5FTE。然而，任何人每周工作时间超过40小时，我们仍计算为1FTE。加班时间不计算在内。在计算FTE时，统计的最小数值为0.1。

人工成本（全口径）：需要全口径计算，包括加班工资。人工成本是用于补偿员工每周40小时工作的成本，包括：月薪和周薪，加班工资，休假/病假/事假工资，社会保险、医疗保险、健康保险，抚恤金/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（人员）包含在内。

Hackett公司建议采用提供的FTE工作表分岗位统计全职员工当量（FTE）和人工成本（全口径）。FET工作表将汇总需要的信息，并用需要的信息回答本题。在确定人员构成时，请确保按照Hackett公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），并且执行监督，计划，管理和人事管理等职能。管理人员是直接管理员工的人员。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。

一般职员：指主要从事例行重复性任务（如数据录入、档案管理、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：

此题由FTE表导入，在调查问卷中不需要手工填报。

4.5.2 What are your total outsourcing costs for the process of Accounts Payable?

a)L abor related Outsourcing Costs

b)Technology related Outsourcing Costs

4.5.2 应付账款流程的外包成本是多少？0

a)与人工相关的外包成本

b)与技术相关的外包成本

Help:

Outsourcing Costs--external costs 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.

Labor related Outsourcing Costs:Labor related outsourcing includes the external costs to support process activities that if they were not outsourced would 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 utilized by the third party or the number of staff involved.

Technology related Outsourcing Costs: Technology related outsourcing includes the external costs to support processes for hosted applications, online content providers and/or online service providers. A hosted application typically resides on the

vendor's system but is visible and actively utilized by internal staff within your organization. In cases where the third party is providing a package of services for the process including both the hosted application and the support services, the cost should be split between labor and technology related outsourcing costs based on an estimate of the contract value of each of the two services on an individual basis.

帮助：

外包成本：指因外部单位为本单位提供交易和服务而发生的成本。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。

与人工相关的外包成本：指因支持公司交易活动而发生的外部成本，即使这些业务不被外包，也需要公司内部某些员工去完成该工作。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。

与技术相关的外包成本：指因外部单位为本单位提供服务而发生的成本；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：

此题由总部财务相关部门、地区公司及地区公司所属下级单位填报。

4.6-Accounts Payable 应付账款实践问答

4.6.1 What are your accounts payable volumes? ("Volumes" refers to the number of transactions processed on an annual basis)

a)E lectronic supplier/vendor invoices

b)Manual supplier/vendor invoices

c)P urchasing card line items

4.6.1 一年处理应付发票的数量有多少笔？（一年内处理的交易量）

a)供应商的电子发票张

b)供应商的手工发票张

c)采购卡的行数

Help:

Electronic supplier/vendor invoices - Types of electronic invoices include recurring vouchers, EDI, ERS, and electronic bill 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 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).

Manual supplier/ vendor invoices- Please ensure to include all invoices processed which are not electronic. These invoices are typically received by U.S. postal mail, overnight packages, or inter-office mail (if the supplier first mailed it to your procuring location).

A typical procurement card program is designed to provide authorized resources with a cost-effective and convenient

method of procuring and paying 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：

供应商的电子发票：电子发票的种类包括：通过网络重复提交的发票、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。

供应商手工发票：请确保除电子发票之外的所有发票统计在内。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。

典型的采购卡计划：依据成本效益和便利性原则设计的，用来定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：

此问题需要由总部财务相关部门、各地区公司以及地区公司下级单位填报。

4.6.5 What is the total cycle time (in business days) that 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:

Please count only business days (unless weekends are working days). Time frame should be from the day that the invoice is received though final approval for payment. Do not count days that are "waiting to pay", (i.e., if all payments hold 30 days until payment due to a conscious decision to hold money in the 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。（如果有意识地把资金尽可能留在公司账户中，在应付日到来之前，有可能等待30天才付款。）

→填报说明：

此问题需要由总部财务相关部门、各地区公司以及地区公司下级单位填报。

4.6.10 What percent of accounts payable transactions require correction (i.e., if you must go back to the voucher and re-work some information or code in order to properly process or properly reflect it in the accounting records)?

4.6.10 需要更正的应付账款交易所占比例是多少？（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会计记录中正确反应。）

→Help:

The number of errors divided by the total of transactions processed. Accounts payable invoices/vouchers - An error occurs when a correction must be made to an existing or already

processed accounts payable invoice (i.e. if you must go back to 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/凭证：指发生错误，并且必须进行修改的已经处理的应付账款发票。（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会计记录中正确反应。）

→填报说明：

此问题需要由总部财务相关部门、各地区公司以及地区公司下级单位填报。

4.6.14 What percentage of payments are made within terms?

4.6.14 在“付款条件”规定的期限内完成付款的应付账款占全部应付账款的比例是多少？

→Help:

The total number of supplier invoices that are collected on or before the due date divided by the total number of supplier

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：

此问题需要由总部财务相关部门、各地区公司以及地区公司下级单位填报。

4.6.18 What percentage of invoices are supported by a Purchase Order?

a)B y value

b)By volume

4.6.18 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 a supplier to ship products at a specified price, which becomes a legally binding contract once the supplier accepts it. Please state the percentage of invoices that are supported by a purchase order, 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：

此问题需要由总部财务相关部门、各地区公司以及地区公司下级单位填报。

4.6.19 What is the trigger for calculation of invoice due date?

Invoice date

Invoice receipt date

Goods/service receipt data