国际集团的集中管理(英文版)(ppt 30页)

国际集团的集中管理内容摘要：
Frequent comparisons of Corporate reporting activities with statutory regulations
Minimal number of Corporate accounts with cost justification of increases
Limited number of reporting entities
Unit accounting operates within Corporate policies and procedures but maintain a separate ledger(s) with a flexible chart of accounts
Common Chart of Accounts
Automated consolidation upload from units
Originator responsible for quality (zero-error tolerance)
Automatic interface between General Ledger and subsystems
Transactions are coded with sufficient information for multiple reporting requirements
General Ledger contains only summary data of subsystem activity
Automated account reconciliation
Standard general ledger packages
Multi-currency and multi-lingual accounting packages
Financial database for analysis & reporting
Automatic inter-company posting, reconciliations and eliminations
Inter-company charges consolidated and funded at one time each month
Real-time integrated financial system with continuous close (Event-Based Accounting)
Automation of controls / clerical functions
Integrated financial / operational database
Support for:
Activity Based Management
Responsibility Reporting
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