The financial management of the supply chain
Posted by China Sourcing CommentatorMar 4
Financial Supply Chain Management
Supply Chain Financial Management
Supply Chain Management Definition
All the facilities, functions and activities with the flow and transformation of goods and services will be held from raw materials to customers, and related information flows of an integrated process of “source”, “make” and “Deliver” ProdukteDas system suppliers, manufacturers, transporters, distributors and suppliers are turning to raw materials to finished products and supply of these products available to customers
part of the supply chain, which is the result of the manufacturing process, sometimes known as network marketing
is
types of supply chain
1st
physical supply chain
Financial Supply Chain 2
physical supply chain refers to products such as described above between the original supplier to end customer.
Financial Supply Chain refers to the movement of funds from the physical supply chainFSCN integration with the physical supply chain
Financial Supply Chain Integration chain physical supply in many places, with activities largely to payments and loans.
In general, banks offer these services for some time other agencies alsoSCM Goals
SCM is the efficient integration of suppliers, factories, warehouses and stores that merchandise is produced and distributed.
p ‘hit in the right quantity
at the right time
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During of unprecedented economic uncertainty and rising expectations Shareholders set each function to closer scrutiny than ever, the financing function should lead the economy, did not inhibit the. Financial Supply Chain Management (FSCM) can help companies eliminate some inefficiencies in business processes to be effective.
definitions of the Financial Supply Chain ManagementThere are several definitions of supply chain
financial term, which appeared in 2000 and 2001. According to market research firm Killen & Associates (2001), the Financial Supply Chain “is parallel to the physical supply chain or hardware and provides all activities in connection with transactions in the cash flow of about customer’s initial pass through reconciliation and payment to the seller. ” The Aberdeen Group, another market research firm, calls the financial supply chain is a series of B-to-B linked to intra-and inter-enterprise start-financial transaction processes and functions [that] before the buyer to register and contact the supplier and go to the settlement process. “Both definitions focus on different topics. Killen focuses on the parallels between the physical supply chain and financial practices, and highlights some of the collaborative nature of cash flow management and financial supply chain shows that the chain financial value is not limited to the inner wall of a business, but includes communication and cooperation with business partners
The two definitions of vision based on the processes of financial supply chain, which is just below the center, but go in many respects, the statements did not go far enough:
You
accent specific cooperation between companies, suppliers and customers, and they do not take account of other major trading partners within the financial supply chain, such as banks.
mainly describe the status quo, and not focus on the different dimensions of optimization of business processes within the financial supply chain.
The motivation and the key to effective financial supply chain are not obvious. Another definition that encompasses these three aspects is: Financial Supply Chain Management (FSCM) is a comprehensive and complete planning and control of all financial transactions that are relevant within an enterprise and communicate with other companies. The aim of the FSCM is transparency and the level of automation to improve business processes throughout the supply chain finance. The goal is to save litigation costs and working capital of the company. This definition does not take into account whether the financial supply chain begins and ends as it has in fact also the process of analysis that are not directly to a business process are not yet Financial Supply ChainKey Performance Indicators
<> It are several indicators that are relevant to measuring the management of financial supply chain. An important indicator is the cash flow cycle that defines the period of delivery by suppliers, for recovery of advances to customers (Figure 1) . It is time for the company to recover funds invested in the required form of cash. The cash cycle can be broken in the operating cycle is the period between delivery providers and the effective collection of debts and the cycle of cash flows, the time elapsed between payment in cash for the collection of stocks and treasury debts. more the cycle of cash flows, plus working capital requirement of a business, so that reducing the cash flow cycle will be activated immediately cash
Central
cycle cash flow, we distinguish the following parameters
days in inventory : This is the time between delivery of the goods and the supplier’s invoice and the sale of the goods and invoice the customer. It describes the average number of days that a company’s product is in stock before be sold. This is the subject of all activities related to management of traditional supply chain Days liabilities : This is the length of time between the delivery of goods and invoice the supplier and the actual payments for inventory. This ratio represents the average time it takes to pay suppliers. The parameters of the opinion that the debts of a company and is an important measure of the concentration on the debtor their efforts to optimize the purchase to pay cycle Days sales outstanding . This is the time between the sale of goods and invoice the customer and the actual date of payment of the customer. This ratio measures the average number of days, companies need to collect revenue after a sale was made. A high number means that the company’s DSO sell its customers on credit and taking longer to collect money. Figure is an important figure for creditors, the optimization of the Order cycle days on cash assets: This is the time between the sale of the goods and invoice the customer and the expected date of delivery. The key performance indicator p is similar to DSO, and indicates the average time in days that receivables are outstanding. Days of receivables can also be used as a DSO best that the company would collect all debts before maturity
In the cycle of cash flow is reduced there is potential for the two days the number of days of inventory outstanding. Days of the liability can be increased but should be closely monitored to ensure that risks to supplies . Days of receivables may be reduced by improving the collection of money. Another important indicator of efficient management of financial supply chain is working capital, which is a balance of metrics and some some of the species. The net current assets is calculated as current assets less rel = currentliabilititena <"nofollow" onclick = "javascript: _gaq.push ('_trackPageview [' / outgoing / href article_exit_link']);" = "http://www.qfinance.com / dictionary / current-liability" alt = "Look in the dictionary word QFINANCE"> and is a measure of the liquid reserve and solvency in the short term an undertaking to comply with the provision of risks and uncertainties. A major objective of financial management Supply Chain Management is the optimization of the
financial flows, information on electronic submission of the invoice ( MIS) and electronic payments. This combination provides electronic billing and payment (EIPP), a payment application that automates certain financial tasks, and provides the ability to summarize, collect and share valuable information throughout the supply chain. Until recently, financial information flows and treated separately. However, innovative payment solutions can now receive detailed information on transactions such as date and time of receipt, the vendor name, quantity, PO number, etc. After both financial as well as detailed information on Products available electronically can reduce human error, reduce the time for reconciliation and provide a tightly integrated supply chain. It is important that banks ensure the client that the reconciliation and posting to general ledger (GL) will automatically
integrated financial flow management challenges
Most companies require large amounts of capital to cope with variable and somewhat unpredictable financial flows incoming and outgoing calls. When you look collectively, the capital of unreliable financial management problems such as slow performance and cash flows unpredictable and costly process requiring a high level of days sales outstanding (DSO), and lending decisions suboptimal work more than necessary.
If these challenges are removed, the money saved could be used to move valuable. to strategically address financial issues and minimize the challenges and flows take appropriate measures, we must first identify and evaluate the most frequent causes.manual process
Manual processes are generally slow, unreliable, unpredictable, and ultimately more expensive than automated solutions.
lack of timely informationIn many cases, financial flows do not provide enough information for a manual or automated system to reach their jobs. Accordingly, more time and energy for the missing information (eg invoice detail at this level
information such as part numbers, quantities and position numbers PO).
The lack of employee accountability andGo Policy Compliance
purchased by individuals is not carefully monitored and controlled, can occur improper spending , undermining the industry initiatives to control costs and improve strategic sourcing. Strategic supply companies need to know how they are different manufacturers for different categories of product purchase. can create reports to analyze the stage for regular monitoring and negotiating strategic procurement spending with key suppliers of money and time if the data are not recorded electronically.
Delays in invoice reconciliation latein the reconciliation bill is a particular cause of additional working capital, they delay the receipt of payments and improve the period Recovery (OSR) claims. If there is a lag of three-way invoice, purchase order entry and shipping there is an unavoidable delay, while the offset is studied. These surveys generally take some time and additional costs.
Optimal procedure for setting limitsBusinesses often maintain their own services, customer credit limits. However, the ability to set credit limits will optimally improved algorithms that are often inaccessible to non-financial need.
What is happening in theSupply Chain Management
Several trends and be innovative best practices in managing the supply chain is now forward-looking company observed. These include
Shared Services Procurement Group
The companies that had previously independent purchasing and payment operations at several locations in a “shared services” model that centralizes these functions. The main advantages of moving shared services include economies of scale and volume discounts from suppliers. Availability on the shelves for the end user, you can also measure the average response time to special orders, and their response time worst.
Web Portal for Supplier Inventory DataMany companies on the development of web portals, where the stock levels of the supplier and customer site or POS consumption data on materials can. To implement vendor-managed inventory (VMI), it is necessary that the supplier has access to
client inventory and consumption data. These portals can also state information on supplier invoices.
Applications of Supply Chain Planning SystemsModern supply chains across multiple levels, and it is often inefficient to manage independently at each level. Different companies have sophisticated systems Supply Chain Planning installed at different levels of independent decisions to replace.
Comprehensive Performance MeasuresProgressive companies are now working within a supply chain and integrated product cooperative action
along the chain, VMI
Advanced ServicesOften, a company may be asked to perform a new service from one of its customers. Enlightened companies to explore these possibilities to determine if it is
lead to improved profitability. If so, they may decide to offer expanded services to all its customers and increased profitability significantly and closer ties with existing customers
What Is this Happening in Financial CIAL Flow Management set
Several trends and best practices in financial flows that help to streamline and create are end to end electronic payments. This includes:
P-cards and distribution
More and more buyers to install cards (P-Cards) as a means of buying more efficient and profitable. P-card systems also enable companies to move from aggregate data quickly and frequently, and increase spending to ensure compliance with company policies you and the financial transparency and help companies comply. The distribution of cards is the Re-Engineering develops distributors and wholesalers receivables (A / R) process by the substitution of cash, credit notes and Internet. By moving a manual process motor and the load of billing and collection by the dealer at the bank, the distribution map of the collection turns to a fast paperless electronic payment transactions, whereby receivables (A / R ) are much more expensive. Proceeds from the sale may be immediately transferred to the capital to accelerate sales.
EIPP (Electronic InvoicePresentment & Payment)
Gradually, companies are on Electronic Invoice Presentment (EIP) and Electronic Invoice Presentment and Payment ( EIPP) is moving. In a recent survey, 78 percent of respondents said they were “very likely” or “somewhat likely” to make the transition from paper checks to electronic payments for their B2B payments within the next three years2 new today ‘ Tools EIPP hui provide a wonderful opportunity to perform tasks of financial flows and information at the same time. The intelligence capability of the detailed invoice level (reference numbers, quantities, serial numbers, etc.) send it with transfers enables the supply chain of this information quickly and without transmission errors often found in procedures
manual.
invoice imagingSome companies provide electronic copy images of paper bills, so all payments go one way electronic and paperless. Another creation of data warehouses must be kept on display position, the sources of information from a P-Card solution or another.
Supplier Portal Web applications verificationAnother trend is tilting significantly from a survey based on the automated Web providers to develop. Instead of accessing a call center to make a request, providers can access a Web portal for their business and demand self-service on the state
invoices (debts in the queue in which reconciliation is queued to be a certain date, etc. paid for).
Web ReportingIn order to reduce costs, significantly improve expenditure management and more informed business decisions, there are many companies that it is important to electronically record financial transactions on accounting data and then verify it through a reporting tool based on the Web. The transaction and account-level data can be easily integrated with
are
existing back-office financial systems. Research shows that this integration 1-4 days per month may guide the synthesis and reconciliation activities
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KPIs for supply chains
Product Supply Chain indicators have three main dimensions:
• customer service is usually concluded in percent or percent complete pricing tariffs for large stocks, or measured in the delivery percentage in an accumulation of control. Always plan to build to stock situations, companies are also measuring products
availability (percent of storage time) in stores as a metric for customer service.
• Inventory (asset) is measured by the value of providing time (days of inventory), or by inventory turnover (Active = Cost of goods sold (cost) value of asset /). The three indicators are closely linked. With knowledge of manufacturing costs of a business year, we can not derive anyinventory metric or the other.
• Speed is often measured by the cash-to-Cash (C2C) cycle (C2C = Stocks + A / R – A / P), all measured in daysin the sight of the supply chain “pick up” this letter
other. However, the integration of automated payment solutions to significantly reduce the uncertainty of the A / P and A / R flow, which can ultimately very valuable for the entire chain
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KPI for financial flows
Key Performance Indicators (KPI) for the financial flows are:
• Days Working Capital (DWC) =
(turnover / sales annual sales) x 365
• Days sales outstanding (DSO) =
(Accounts Receivable / Annual Sales) x 365
• Days of inventory ( DIO) =
(asset value / cost) x 365
• Days payables outstanding (DPO) =
<> p (Accounts Payable /
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