kiểm tra đăng ký để cài đặt tài liệu của các hệ thống quản lý tiên tiến cho phép một để tránh hồ sơ hầu hết các vấn đề quản lý. Đầy đủ các thực hành tốt nhất sẽ bao gồm toàn bộ một cuốn sách (và không điều trị đầy đủ của chủ đề này, xin vui lòng tham khảo Bragg, | Part Five ACCOUNTING MANAGEMENT CHAPTER 22 Best Practices 22-1 INTRODUCTION 235 22-2 BEST PRACTICES 235 22-3 SUMMARY 257 22-1 INTRODUCTION All accounting processes can be improved in some manner in order to increase the overall efficiency and effectiveness of the accounting department. Such improvements are known as best practices. They can range from such simple expedients as the creation of a signature stamp to increase the speed of check signing to the installation of advanced document management systems that allow one to avoid most records management issues. The full range of best practices would encompass an entire book and does for a full treatment of this topic please refer to Bragg Accounting Best Practices Second Edition John Wiley Sons 2001 . This chapter contains a number of the more common best practices listed in alphabetical order by functional area as well as a graphical representation of the approximate cost and implementation time needed to install each one. Any best practice that requires a high cost has a notation of three stacks of money while those best practices requiring fewer funds have a correspondingly smaller number of stacks. Similarly a best practice requiring a lengthy installation time has a notation containing three alarm clocks while those with shorter installation times have a smaller number of clocks. 22-2 BEST PRACTICES Accounts payable accept electronic data interchange invoices. Many larger companies with advanced operational capabilities prefer to issue invoices to their customers by electronic data interchange EDI rather than with a paper invoice because of the increased transaction speed and reduced cost of this approach. A company can alter its internal systems to accept these invoices by creating an interface between its accounting system and its packaged EDI acceptance software so that an incoming EDI transaction will be sent directly to the accounting system in the correct format without the need for any manual re-entry
