Handling Of Difference In Accounts Payable: Cross Month Closing

When suppliers

First, the month

Combined with the handling of the spread, the closing of the month and the closing of the monthly account still have a greater impact on the ERP system.

Cross month settlement refers to the purchase of goods in the month and the closing of accounts at the end of the month.

That is to say, the supplier will deliver the goods that month, and send the invoice at the end of the month.

Cross month settlement is mainly for cost adjustment.

As we all know, at the end of each month, the finance department needs to carry out the cost carry over in the ERP system.

This time generally can not be dragged.

This is mainly due to the fact that after the month end cost calculation and cost carry over operations, a report on inventory cost, manufacturing cost and so on will be formed in the system.

In the next month, the accumulation of costs or the pformation of inventory costs are based on this report, and will not be repeated to the previous data, mainly because of improving the efficiency of the system.

It is obviously not a very realistic thing to go to the previous month's paction record every time the report is released.

Formally because of the operation mechanism of ERP, the cost adjustment has been affected.

If the price discrepancy occurred last month, if it is found and adjusted this month, there will be operational troubles.

ERP system generally does not allow users to adjust data during the closed period for data accuracy.

After running the cost checkout operation, the system automatically closes the month and prevents users from revising.

Moreover, if we adjust the cost data across the month, there will be many cost vouchers involved.

This means that some financial cost accounting documents may be cancelled at the end of last month, and the relevant reports should be adjusted. This will greatly increase the workload of financial personnel.

This large-scale adjustment of the original document voucher is necessary to avoid in the implementation of ERP project.

Two, the way of dealing with: first, the bill is not yet open.

It is a relatively simple way to deal with the fact that the tickets are not checked out.

When enterprises are in a strong position, they often adopt this method.

As we all know, under normal circumstances, at the end of the month, it is necessary to generate vouchers for invoices and have completed the checkout work.

The ticket is not yet closed, which means that no voucher will be generated if the supplier invoice is not arrived.

In this way, you can reduce the chance of changing the voucher.

There is no essential difference between other ways of dealing with the month's checkout.

Next, the author will focus on the temporary disposal of inventory.

Three, processing mode two: temporarily estimate the handling method of stock price difference.

Strictly speaking, if the invoice has not arrived in the month, the enterprise must deal with it temporarily.

That is to say, if the supplier invoice is not reached in the month, the enterprise must temporarily estimate the cost of inventory as the account value of the stock at the end of the month; then, at the beginning of the next month, the scarlet letter will be rushed back at the beginning of the scarlet letter or when the invoice arrives.

The main difference between it and the month's checkout is to do a stock valuation operation at the end of the month; when the invoice is received or at the beginning of the month, it is necessary to make a stock return operation.

Other assignments are basically the same.

However, for the problem of price difference caused by cross month settlement, the author gives some suggestions to various enterprises here.

1, in case of price discrepancy, we must take good care of management.

In fact, crossing the checkout situation, we can eliminate it in management, and there is no need to put him in the ERP system to solve it.

I remember my first contact with the ERP system, and I had a similar problem when I was engaged in ERP project internal executive in a manufacturing enterprise.

At that time, suppliers' invoices always liked to be dragged on until the middle of next month.

This has caused great trouble to the operation of ERP system.

Later, when I communicated with the head of the enterprise, he supported my decision and asked the buyer to strengthen the management of the supplier so that they could send the invoice at the end of the month.

At the same time, the date of closing of the month was amended, and the closing date was changed to 25 days, so that the supplier had enough time to invoice.

That is to say, in the ERP system, the way to take any account days is to take the 26 day from last month to 25 of this month as a month. After 25 months of this month, business will be counted until next month.

In this case, the supplier can have five days to do invoice related matters.

After this adjustment, coupled with strict requirements for suppliers, if their invoices arrive late one month, the payment will be delayed for one month, and so on, the supplier will prepare the invoice before the end of the month, thus avoiding the occurrence of crossing the checkout.

However, some ERP systems may not support the function of any checkout date.

If this happens, we can take some compromise measures.

If the goods are delivered 26 days later, the date of entry is changed to the date of the beginning of next month.

In this way, although it is delivered at the end of the month, because the date of receipt of the enterprise is next month, in the ERP system, it will be considered next month's paction.

In this way, we need to pay attention to opening the next month in a timely manner.

Because if the bill is checked normally, the closing period will be closed during the last month, and the period of this month will be opened.

At this time, without the checkout operation, we need to change the paction date to the next month. At this time, we need to manually open the next month's period. Otherwise, if the period of next month is not opened, it is not possible to save or examine any trading documents, including the entry list.

For the sake of simplicity, we can open the period of the year first, then use the checkout operation, and do not check out for a month, closing the corresponding month period.

2, when crossing the monthly checkout time, try not to adjust the cost of last month, but directly adjust the cost of the month.

We have explained in detail the effect of this price difference on inventory cost, material cost and product cost in the previous article.

In the middle of the month, the relevant statistics of product cost were basically completed at the end of the month.

Therefore, in the case of closing the month, the price difference has little effect on the cost. At least, if the financial cost accounting is concerned, the relevant vouchers are better.

However, in the case of cross month settlement, the impact on cost operation will be relatively large.

As for the last month, the purchase cost of the raw material is 200 thousand, and the value of the material is 210 thousand on the supplier's invoice this month.

In this case, if the material has been used last month, it will inevitably lead to the inaccuracy of the last month's cost.

When the price difference is bigger, or the production cost is cheaper, the impact will be bigger.

No matter how big the impact is, I suggest that it is best not to adjust the accounts of last month because of this.

Because this adjustment involves a relatively large scope.

If we adjust the cost of last month, we need to cancel all the cost related vouchers involved in the last month, then redo the relevant vouchers, and then check the cost checkout last month.

This is not done, because the cost of this month is also changing on the base of last month, so it is necessary to adjust the relevant contents of this month.

The longer the cross month checkout, the more content it needs to adjust.

Therefore, when the enterprise can not cross the monthly checkout situation, it is best to minimize the impact of cost.

If it is found that the price difference occurred in the first few months, the adjustment that can be placed in this month will be adjusted this month.

That is to say, when there is a monthly checkout and there is a price difference, it is better to set the cost of the monthly cost adjustment bill in the form of N., so that at the end of the month, the original cost will not be affected but the stock will be increased.

Then adjust the related cost manually through the cost adjustment list.

In this way, the influence factors can be controlled within the minimum range.

3, the author involved in the project, but also encountered a compromise treatment of enterprises, you can learn from it.

If the price difference of a month's total materials is ten thousand yuan, it will not be handled through the spread.

But in this month's payment, if you still need to buy a material, the cost of the raw material purchase is ten thousand yuan on the original basis.

In this case, whether it is in the amount of material or money, it is in line with the actual situation.

It only affects the cost.

When this error enterprise can endure, the author thinks that this is a very good solution.

Because there is no need for complex adjustment, and there is not much difference between normal operation and operation.

This undoubtedly provides a simple and convenient solution for enterprises.

Finally, I would like to emphasize that although the ERP system provides the process of price difference across monthly accounts, it does not mean that we implement consultants to advise enterprises to do so.

On the contrary, we encourage enterprises to avoid increasing monthly checkout from the perspective of improving supplier management.

Because cross month checkout not only has great influence on the handling of price difference, but also is very unfavorable to other operations.