福特汽车-财务系统介绍

1THEFINANCEROLEINBUSINESSTODAY2ROBPHEBUSCFO,FORDLIOHO26+YEARSEXPERIENCEWITHFORD3ThemissionofFordFinanceistocontributetothesuccessofFordMotorCompanybybeingthemostdynamic,efficient,andhigh-qualityorganizationofitskind.FordFinancepeoplestriveforexcellenceandcontinuousimprovementinthequality,effectiveness,andefficiencyoftheservicestheyprovidetointernalandexternalcustomers.FINANCEMISSION&KEYRESPONSIBILITIES4Professional---Intelligence,Creativity,JudgmentandCommunicationSkillsPersonal---Integrity,Initiative,InterpersonalSkillsandTeamworkFinancePersonnelCharacteristics5Developandoperatehigh-qualityfinancialreportingandcontrolsystemsDevelopoptimalbusinesspracticesandprocessesProvidehigh-qualityanalysistosupportdecisionsMakerecommendationsasBusinessAdvisorsFinanceRoles6FINANCEFUNCTIONS7FinancialReporting--FinancialStatements,TaxAccountingOperationsAccounting--CostAccounting,TransactionProcessingInternalandSystemsAuditingDealerAuditingSupplierAuditingAccounting&Auditing8CapitalStructureandDividendPlanningCashandDebtManagementForeignExchangeManagementPensions,Insurance,andEmployeePayroll&SavingsTreasury9BUSINESSCONTROLTHECFOPERSPECTIVEONGOVERNANCE10WHATISBUSINESSCONTROL?AccountingVerificationsSecurityandLocksInternalandExternalAuditChecklistsSignaturesAnyactiontakenbymanagementtoenhancethelikelihoodthatcompanyobjectivesandgoalswillbeachievedonasustainedbasis11ELEMENTSOFBUSINESSCONTROLRiskManagementCorporateCultureProcessesandSystemsMonitoring12DRIVINGFLAWLESSEXECUTIONBusinesscontroldrivesachievementofgoals!CORPORATECULTURERISKMANAGEMENTPROCESSES&SYSTEMSMONITORINGManagementACHIEVEMENTOFCOMPANYGOALS&OBJECTIVESEmployees13WHEREDOYOUFOCUS?TaxComplianceDisasterRecoveryAccountsPayableAccountsReceivableARCollectionsSalesRecognitionFacilitiesSecurityContractManagementEnvironmentalComplianceSafetyEngineeringHealth&SafetyFixedAssetsCreditFinancingInventoryPurchasingVariableMarketingFixedMarketingWarrantyCustomsPayroll&TimekeepingSupplierManagementTreasuryCashManagementJournalEntriesReconciliationProductDevelopmentInsuranceVehicleRemarketingSystemSecurityDistribution&Logistics14CFO‘TOPSIX’•GovernanceandEthics•CashandTreasury•AssetIntegrity•Revenue•PurchasingandPayables•Accounting15GOVERNANCEANDETHICSEstablishingadecisionframeworkfordoingtherightthingCONTROLSAuditCommitteeClearOrganizationalStructureFormalDelegationsofAuthorityPolicyLettersInvolvementofOGCProceduresforReportingUnusualEventsPOTENTIALRISKS•GOVERNANCE-BusinessMismanagement-Confusion&Inefficiency•ETHICS-LossofReputation-LitigationIssues-AssetLoss16GUIDELINESFORAUDITCOMMITTEESPurpose•ProvideAssistanceToTheBoardOfDirectorsOnItsFiduciaryResponsibilities•EnsureReliabilityOfAccountingAndControls,ReportingPractices,AndQualityAndIntegrityOfFinancialReports17GUIDELINESFORAUDITCOMMITTEESMembership•TwoOrMoreFinanciallyAdeptDirectors•EachShouldbeNon-ExecutiveMembersOfTheBoard•CompanyCFOAndExternalAuditorsShouldAttendMeetingsButAreNotCommitteeMembers•MeetingsHeldAtEachBoardMeeting•IndividualMeetingsBetweenCommitteeAndCompanyCFOAndExternalAuditorsAtLeastAnnually18GUIDELINESFORAUDITCOMMITTEESDutiesAndResponsibilities•AssureReliabilityOfAccountingPractices•AssureAdequateInternalControlProcesses•AssureComplianceWithLegalRequirementsAndCompanyPolicy•AssureAdherenceToACompanyCodeOfConduct•AssureAppropriateRiskManagementProcessesEstablished•ReviewAppointmentAndPerformanceOfExternalAuditor•ReportToTheBoardOnMattersOfTheCommittee19CASHANDTREASURYProtectionandmaximumutilizationofcashandinvestmentassetsCONTROLSAppropriateCashHandlingDelegationsofAuthorityAccountReconciliationHedging&RiskTransferTools•••UseofTreasury&RiskManagementExpertisePOTENTIALRISKS•POORCASHMANAGEMENT-TheftorLossofCash-LossofInterestIncome•POORRISKMANAGEMENT-Currency,InterestRate,&CommodityExposure-LiquidityRisk-Property&CasualtyHazards-DefaultRisk20ASSETINTEGRITYProtectionandusabilityofCompanyphysicalandinformationassetsCONTROLSPhysicalSecurityTagging&CycleCountsReceiving/ShippingProcessesApplicationControlReviewDisasterRecoveryPlanPasswordsUserAccessReviewPOTENTIALRISKS•PHYSICALASSETS-Loss,Theft,orDamage-Waste&Underutilization•INFORMATIONASSETS-Loss,Theft,orDamage-System/BusinessFailure21REVENUETimelyrecognitionofsalesrevenueandcollectionofreceivablesCONTROLSSeparationofRevenueRecognition&CashHandlingProceduresforRevenueRecognitionAgingFollow-upBadDebtAllowanceAnalysisAccountReconciliationPOTENTIALRISKS•RevenueOver/Understated•OverdueReceivables•IneffectiveCollectionProcess•BadDebtExposure22PURCHASINGANDPAYABLESPurchasinghighqualitygoodsandservicesandpayingtherightamountattherighttimeCONTROLSUsePurchasingExpertiseBudgetManagementSupplierDatabase/PreferredSupplierListingLowValuePurchaseReviewStandardTerms&ConditionsReceiptVerificationPre-PaymentReviewAccountReconciliationPOTENTIALRISKS•PURCHASING-UnnecessaryPurchase-PricetooHigh-QualityNottoSpecification-ContractsthatDon’tSupportGoals•PAYABLES-PayWrongAmount-PayforGoodsnotReceived23ACCOUNTINGEnsuringthataccountingrecordsareaccurateandmanagedproperlyCONTROL