qad业务流程培训PPT教学课件

P*InFoPowerD&F-ToBeProcessMap1.销售流程2.计划流程3.采购流程4.生产流程5.库存管理6.财务流程6.1应收帐款/暂收款项6.2应付帐款6.21原物料/固定资产等采购6.22三单检查6.23差旅费暂支和报销6.24付款6.3费用报销6.4财务预算6.5总帐 6.51主文件设置 6.52月末结帐6.6期末集团内部单位间往来业务流程钱啤MFG/PRO系统流程概述(销售/财务)0.主文件设置P*InFoPowerD&F-ToBeProcessMap0.主文件设置 财务1.系统/帐户控制文件2.税收文件3.银行代码4.汇率文件5.会计单位6.总帐日历7.科目分组8.帐户代码9.分帐户代码A.成本中心B.项目代码 分销1.地点2.库位3.公司地址4.客户文件5.供应商文件6.产品类7.零件数据8.计量单位 系统管理1.用户设置2.打印机设置3.菜单安全性设置4.字段安全设置5.会计单位安全设置6.帐户安全设置图例:处理文挡检查/批准P*InFoPowerD&F-ToBeProcessMap1.1销售流程客户订单要货通知审批？6.1A/R各销售公司优惠结算瓶箱调换等收款开票提货证明单提货证明单提货证明单审批单验收单收款报表人工分配库存发货屏幕打印系统发票打印正式发票提货证明单发票已打印系统发票日报检查过帐6.4G/LY客户财务部瓶箱仓库收款处发酒调度成品仓库开发票处P*InFoPowerD&F-ToBeProcessMap1.1销售流程(1)责任人过程描述控制重点业务部·做客户定单（1）定单号码由电脑自动生成，不许手工输入；（2）地点头栏中的地点必须准确输入客户相应的销售公司地点，定单中的地点缺省为头栏地点；（3）库位：销售公司虚拟库位（4）税收：准确输入税收种类；（5）分批发货标志为“yes”；（6）借用“采购单”字段填写客户开票种类（税票、普票）；（7）备注栏：填写客户付款（结算）方式；（8）优惠折让处理：在项目栏中填写优惠折让代码，在折让酒款中价格为“零”。瓶箱仓库收款开票室·根据审批单与其他有效财务单据收款·根据客户要求拆分定单，开据提货证明单（1）必须按照结算方式录入相应的金额；（2）提货证明单不允许重新打印，若出现提货证明单遗失情况，可经领导核准之后，由专人补开提货证明单。P*InFoPowerD&F-ToBeProcessMap责任人过程描述控制重点1.1销售流程(2)业务部发酒调度·查看各成品仓库可用库存·分配可发货仓库号（1）必须准确输入仓库号；（2）备料后在提货证明单上签字。成品仓库发货管理员·凭客户的提货证明单，先从实际仓库移库到销售公司虚拟仓库，再从虚拟仓库发货·打印系统发票（1）准确根据每一张提货证明单中数量发货，不得有多或少；（2）发货后盖章，并收下“提货联”；（3）在发货完毕后，屏幕打印系统发票，以检验发货记录的准确性。财务开发票人员·根据客户出示提货证明单的第一联（仓库盖章有效），打印发票。（1）每天进行第一张增殖税发票号码的校验；（2）准确打印发票；（1）打印当日开票清单。P*InFoPowerD&F-ToBeProcessMap2.计划概述预测SO库存MPS确保能力和资源运行MRP采购申请生产计划转为生产排程收集采购申请准备采购3.采购流程接收排程转为实际的排程4.生产流程计划员车间采购员P*InFoPowerD&F-ToBeProcessMap转移单库存转移6.4总帐正确？5.库存管理盘点 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 初盘重盘库存更新库存更新计划外入库计划外出库财务仓库YesP*InFoPowerD&F-ToBeProcessMap6.1应收帐款/暂收款项AR会计出纳销售客户客户AR报表期末打印客户报表抵销未结发票AR帐龄报表退余款？支票/现金交存银行按销售员排序的AR报表汇票？记录汇票NY记录收款有发票号记录付款应用NY退余款银行收款通知记录借/贷通知单收款报表1。销售流程YN催款付款确定付款用途银行转帐？YN*P*InFoPowerD&F-ToBeProcessMap6.1应收帐款/暂收款项责任人过程描述控制重点销售员 负责催收客户欠并注明客户付款的用途(如发票号等) 将现金/支票/汇票转交出纳 收到欠款必须注明发票号或付款用途 应当立即将收款转交给出纳出纳 交存现金/支票到银行 接收汇票并通知AR会计 在AR收款模块中记录收款 做收款报表并转给AR会计以冲销客户欠款 其他暂收款项业务借用AR得客户付款功能，将付款人像客户一样处理，收款时，借：现金等贷：其他应付款，付款时(收负支票)，借：其他应付款贷：现金等 现金/支票在当天或第二天交存银行 每天做收款报表并尽量注明发票号，客户代码，付款用途等AR会计 在会计期末打印AR报表(分别按客户和销售员排序)并分别送到销售部和客户 根据银行收款通知冲销客户欠款 在汇票模块中处理汇票及其他期票 使用借/贷通知单功能处理退余款 在每一会计期末打印AR帐龄报表 当退回暂收款项时，凭出纳通知抵销暂收款项(付款应用) 假如客户需对帐则打印AR报表给客户 每一会计期末打印客户欠款给销售部和其他管理部门 每一会计期末还应当打印其他应付款明细报表*P*InFoPowerD&F-ToBeProcessMap采购员A/P会计YN建立采购单6.21AP-原物料/固定资产等采购仓库接收发票但不处理入库单/报销单采购需求6.22三单检查供应商采购单发票发货有采购单？有入库单/报销单？输入发票YNP*InFoPowerD&F-ToBeProcessMap6.21AP-原物料/固定资产等采购责任人过程描述控制重点采购员 业务暂时由手工处理仓库AP会计 检查是否有采购单，如无则不接收发票 检查是否已收货，如没有则不输入发票 如已入库，则输入发票，并指明借方科目，系统会贷记AP帐户 注意需把AP用量和费率差异帐户指定为所采购的原物料所属的会计科目 对非库存零件采购，则必须由采购员填写报销单并须取得相应的批准，用该报销单取代流程中的入库单，然后连同发票一起送到AP会计进行处理 发票应当注明采购单号码送到财务部 只有当入库后或有报销单时才输入发票 业务暂时由手工处理*P*InFoPowerD&F-ToBeProcessMap采购员AP会计6.22三单检查发票冻结输入发票6.24付款供应商发票错误Y输入抵冲证明抵冲发票金额证明N发票数量《=入库/报销单数量发票单价《=PO单价YN取消发票冻结PO错误相应主管批准YYNP*InFoPowerD&F-ToBeProcessMap责任人过程描述控制重点AP会计 比较发票与入库单(或报销单)和采购单上的数量与单价是否一致 输入发票并转给出纳以备付款 接收抵冲证明并取消发票冻结 业务暂时不在系统中处理采购员6.22三单检查 当发票与采购单和入库单(或报销单)不一致时，必须取得相应得批准才可传送给出纳付款P*InFoPowerD&F-ToBeProcessMap6.23差旅费报销报销人主管按费用金额做AP凭证出纳N要求暂支费用发生已批准的申请单已批准的付款凭证借款不足收到现金并作G/L凭证主管批准主管审批出差申请单Fillintravelapplication有欠款？NY退回申请单主管检查填写出差申请单和付款申请单抵销借款做负AP凭证并抵销借款余额出差申请单作AP凭证付款并在总帐中处理记帐凭证按付款金额做负AP凭证并作零支票P*InFoPowerD&F-ToBeProcessMapP*InFoPowerD&F-ToBeProcessMap6.24付款出纳自动付款选择打印付款清单手工选择记录手工支票财务主管批准银行付款到期零星银行付款到期YN运行自动支票打印并实际签发支票等盖章并背 书 关于书的成语关于读书的排比句社区图书漂流公约怎么写关于读书的小报汉书pdf 等送交银行或受款人P*InFoPowerD&F-ToBeProcessMap责任人过程描述控制重点出纳 选择到期的付款清单并检查 零付款使用人工书写支票 打印到期应付的付款清单并送交批准 运行自动支票打印,并将付款清单送交AP会计以抵销先用的未结款项 检查付款清单并审批 对实际填写得支票盖章等 系统有两种付款方式--自动支票主要针对大量付款，手工支票用于零星付款 所有付给员工的款项都像处理供应商付款一样处理财务主管6.24付款P*InFoPowerD&F-ToBeProcessMapP*InFoPowerD&F-ToBeProcessMapP*InFoPowerD&F-ToBeProcessMap6.4财务预算打印比较报表6.7G/L财务部计划确认年度计划预算计算输入预算实际数据预算查询其它子模块基于其它帐户的数据？调整预算？ 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 yesyesP*InFoPowerD&F-ToBeProcessMap6.51主文件设置总帐会计会计主管需要新会计科目填写 申请表 食品经营许可证新办申请表下载调动申请表下载出差申请表下载就业申请表下载数据下载申请表 建立新会计科目正确编码批准？ YP*InFoPowerD&F-ToBeProcessMap责任人过程描述控制重点总帐会计 正确进行编码 填写申请表并呈报主管批准 建立会计科目表 批准申请表 申请表应包括科目分组，帐户，分帐户，成本中心代码及其准确描述，以及他们核算的主要内容。会计主管 检查会计科目是否必须，编码是否符合原则，是否满足未来的需求等6.51主文件设置P*InFoPowerD&F-ToBeProcessMapP*InFoPowerD&F-ToBeProcessMap责任人过程描述控制重点分类帐会计 建立周期性凭证 传送会计帐务到总帐 关闭当期所有子模块以防止再产生子模块会计事项使用 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 会计帐务维护处理总帐事务及通知事项周期性执行过帐功能打印试算平衡表及其他会计报表以检查正确性关闭当期总帐处理调整事项以满足管理目的打印管理报表6.52月末结帐管理会计总帐会计 凭分类帐会计通知关闭子模块 当确认会计报表无误后关闭总帐 必须取得会计主管的同意，方可重开已关闭的总帐会计期 在关闭之前，要确认所有分类帐事务已处理完毕 分类帐会计不可以直接运行关闭功能，须通知总帐会计，由总帐会计执行本功能P*InFoPowerD&F-ToBeProcessMap6.6会计期末集团内部单位间业务往来流程开具手工发票月汇总销售报表月汇总销售报表月汇总销售报表手工发票手工发票打印发票手工发票集团业务中心各啤酒分厂各销售公司财务模块中处理购货业务财务模块中处理购货业务财务模块中处理其他业务财务模块中处理销售业务财务报表财务报表财务模块中处理其他业务在虚拟会计单位中处理合并会计事务集团财务报表1.销售流程6.1ARP*InFoPowerD&F-ToBeProcessMap责任人过程描述控制重点集团业务中心 打印销售报表(按各单位排序)并转给啤酒厂 接收啤酒厂的发票并在财务模块中处理 在虚拟会计单位中处理合并会计事务 打印集团财务报表按业务中心和各销售公司月汇总销售报表数量分别开票给业务中心和销售公司并在财务模块中处理销售业务其他如费用报销等只在财务模块中处理期末打印财务报表期末打印月汇总销售报表销售业务在销售流程中处理根据啤酒厂发票处理购货业务期末打印财务报表6.5会计期末集团内部单位间业务往来流程各销售公司(设置仓库)各啤酒分厂 只在期末汇总开票 所有业务都在财务模块中处理，流程参见集团业务中心的财务流程 本处的销售公司仅指设置仓库的销售公司，不设置仓库的销售公司的销售业务在业务中心处理P*InFoPowerD&F-ToBeProcessMapCreditRiskManagementEnhancingYourBottomLineEbrahimShabudinManagingDirectorDeloitte&ToucheLLPTheAFP23rdAnnualConferenceNewOrleansNovember3-6,2002*P*InFoPowerD&F-ToBeProcessMapCreditBackground Thoroughidentificationandaccuratemeasurementofcreditrisk,supportedbystrongriskmanagementcanhelpimprovethebottomline …..Anuncertainandvolatileeconomic environmentsignificantlyimpactsthisability …..Thedesiretogrowandturninoutstanding resultshasatendencytoputpressureonthe checksandbalanceswithinbusinessesP*InFoPowerD&F-ToBeProcessMapValueProposition Creditplaysacriticalrolein“selling”productsandservices Expandsrevenueopportunitieswithcreditworthy,incrementalcustomers Utilizesinnovativestructurestosupportbusinessrelationships Effectivecreditriskmanagementlimitscreditlossesandprovidesstablecashflowsandearnings MarketplacerewardscompaniesexhibitingearningsandcashflowstabilitywithhigherP/Emultiples Marketplacepenalizescreditinducedvolatilityand“surprises” RaisesquestionsaboutqualityofmanagementP*InFoPowerD&F-ToBeProcessMapCorporateCreditRisk Companiesareexposedtosignificantlevelsofcreditriskemanatingfromdifferentsources AccountsReceivables OtherNotesReceivables BuyerandFranchiseFinancing WithRecourseFinancing ProjectFinance StructuredTransactions LeaseswithRecourse DerivativesExposures FX,InterestRateRisk,Commoditiesetc. CollateralRisk ParentorThirdPartyGuarantees CommercialandStandbyLettersofCredit NotealsothatCriticalSupplierstothecompanymayposespecificcreditrisk*P*InFoPowerD&F-ToBeProcessMapDSOImpact…anexample Actual CompanyA PeerAverage Q3A/R $295,396,000 Q3Sales $261,201,000 \DSOs= 124* 51.3 Hypothetical DCash DSOs 51.3 Q3Sales $261,201,000 \Q3A/R= $122,002,230 +$173,393,770 *Equals295.4M/261.2Mx90(ornumberofdaysinsalesperiod)*ELaffectstheincomestatement,whereasULiscapturedinthebalancesheet‘ECONOMIC’TODISTINGUISHTHECONCEPTFROMREGULATORYORACCOUNTING(BOOK)CAPITALP*InFoPowerD&F-ToBeProcessMapCreditasaFacilitator Creditriskmanagementisimportant Creditisafacilitatorofbusinessgrowthandperformance Highbusinessmarginstendtoattractlowerqualityclientsandthereforehigherriskprofiletomanage Clients(buyers)maybeconcentratedinselectedindustriesandprovidelimitedportfoliodiversificationopportunity Poorcreditriskmanagementresultinginnegativeimpacttobottom-lineisheavilypenalizedbymarkets*P*InFoPowerD&F-ToBeProcessMapCreditStrategy&RiskTolerance SpecificQuantifiableObjectivesManagementReviewMethodology CreditStrategyStatementandRiskTolerance CoordinationwithBusinessPlanThebusinessstrategiesandobjectivesdrivetheestablishmentofcreditpoliciesandprocedures.Measurementandreportingaswellastheuseofcurrenttechnologiesenhancecreditdecision-makingandimproveriskmanagement.Theentireprocessiscontinuallyre-evaluatedandimproved.*P*InFoPowerD&F-ToBeProcessMapCreditRiskAreastoConsider CreditPolicy CreditApprovalAuthority LimitSetting PricingTermsandConditions Documentation:ContractsandCovenants CollateralandSecurity Collections,DelinquenciesandWorkouts ExposureManagement Aggregation Control PeriodicAccountReviews Payments/Aging CreditCondition CompliancewithCovenants,Terms Technology/Reports Transactions/Bookings Risk-adjustedReturn SalesChannels RiskStrategy UnderwritingStandards CreditApplication Analysis Business/Industry Financial Credit CreditScoringandRatingsOrigination/AssessmentAdministrationMonitoring/ControlRiskManagement PortfolioManagement Concentration DiversificationAllowanceforBadDebtsRiskMitigationObjectivesTypeofExposureInstrumentsorMethodsP*InFoPowerD&F-ToBeProcessMapValueCreationBusinessPerformanceMeasuresOrganizationsneedarigoroussetofmeasurestosupportcontinuousimprovementPerformance-basedmanagementutilizesmetricsthatmeasureactualperformanceagainstpredeterminedthresholds.Thethresholdsareestablishedtakingintoaccounttheorganization’sstrategy,operatingenvironmentandprocesscontrols.Themeasuresdrivevaluecreationandshouldsupportproblemidentificationandcorrection. BusinessStrategySystemsOperationsFinancePerformanceManagementP*InFoPowerD&F-ToBeProcessMapSaleschannelsContracts&DocumentationCreditanalysisCreditlimitPricing&termsCreditAnalysisCreditDecisionsCollectionsCREDITPOLICYCollateralacceptancePortfoliomanagementFinancialanalysisDisposal/RiskmitigationCollateralmanagementCustomermanagementExposuremeasurementManagementreportingExposureaggregationRecoveriesCreditscoringRiskratingRISKMANAGEMENTCreditRiskManagement’sInter-relatedActivitiesComplianceOriginationReportingTransactionsP*InFoPowerD&F-ToBeProcessMapCreditPolicies&ProceduresAnalysis&RiskManagementGovernance,ControlandImplementationMeasurementMethodologiesTechnology&DataIntegrityCreditStrategy&RiskTolerance AcompleteandcoherentriskmanagementframeworkcontainsthefollowingelementsCreditRiskManagement*P*InFoPowerD&F-ToBeProcessMapANewParadigm Anewbusinessparadigmhadevolved:causingalackofrelianceongoodfundamentalanalysis Theideathatstockmarketvalueswouldcontinuetogoupindefinitely Increasinglycompetitive,complexandvolatilemarketplace Higherthanexpectedactualdebtburdens Extensiverelianceonunrealisticfuturecashflows Failuresincorporategovernance QuestionablepersonalandcorporateethicsP*InFoPowerD&F-ToBeProcessMapImplicationsforCorporateGovernance Currentorganizationstructurestoberevisited Clarityaroundrolesandresponsibilities Needforhonesty,integrityandindependence(self-regulation) Technicalexpertiseofpeopleandstrongmanagementprocesses Improveddisclosurerequirements Importanceandimplementationofsanctions IncreasedlegislationandcompliancerequirementsP*InFoPowerD&F-ToBeProcessMapFoundation:CreditRatingandUnderwritingStandardsRiskIdentification,Origination,CreditAdministration,etc.ShortTerm:ManagingExpectedLossRiskIdentification,TransactionStructuring,Approval&PricingDecisions,Reserving,etc.NearTerm:ManagingEconomicCapital/CreditVaRPortfolioRiskConcentration,RiskBasedLimits,etc.Vision: ManagingRisk/ReturnPricingdecisions,Performancemeasurement,businessandcustomersegmentation,compensation,etc.AbusinessmodelviewofCreditRiskInfrastructurecomponentsCreditRiskManagement–StrategicVision*P*InFoPowerD&F-ToBeProcessMapDevelopmentStages FoundationStageincludesapplicationofriskidentificationmethodologies,riskscoringorratingsystemsandstrongunderwritingstandards BasicStagetendstoincludemanagingonatransactionalbasisbyevaluatingspecificattributessuchasstructuring,collateralandpricing AdvancedStagerepresentsmanagingonaportfoliobasisincludingaspectssuchasconcentrations,correlationsanddiversification TheSophisticatedStageincludesapplicationofhighlydevelopedmeasurementtechniquesfortransactionsandportfolios,supportedbydecision-makingrelatingtosegmentsorbusinessesagainstestablishedhurdlerates.*P*InFoPowerD&F-ToBeProcessMapCreditRiskClarified Creditriskisdefinedastheriskoflossorpotentiallossresultingfrom:DefaultincontractualobligationsbyacustomerMigrationinconditionandratingDeteriorationinperformance Creditriskincludesbothanexpected(predictable)andunexpected(volatile)losscomponent.*P*InFoPowerD&F-ToBeProcessMapBusinesseshavetocontendwithExpectedandUnexpectedLosses ExpectedLosses Anticipated Costofdoingbusiness Chargedtoprovisions Capturedinpricing Relativelyeasiertomeasure Assessingexpectedlossincludesdeterminingexposure,defaultprobabilityandseverity UnexpectedLosses Unanticipatedbutinevitable Mustbeplannedfor Coveredbyreserves Allocatedtobusinesses Difficulttomeasure Assessingunexpectedlossrequiresmakingqualitativejudgmentsaroundpotentialvolatilityofaveragelosses*ELaffectstheincomestatement,whereasULiscapturedinthebalancesheet‘ECONOMIC’TODISTINGUISHTHECONCEPTFROMREGULATORYORACCOUNTING(BOOK)CAPITALP*InFoPowerD&F-ToBeProcessMapCreditRiskManagementExplained Althoughcreditriskmaybedifficulttomeasureitisimportanttoestimateandmanage WhatdoesCreditRiskManagementmean? Itrepresentsaninstitution’sabilitytoproperlyidentifyandevaluatethepotentialriskofdefaultinpaymentofobligationsofcustomers Itincorporatesthefirm’sabilitytoeffectivelymanageandcontrolthisexposureinawaythatisconsistentwiththeinstitution’sbusinessstrategy,riskappetiteandcreditcultureP*InFoPowerD&F-ToBeProcessMapImportantBuildingBlocks EffectiveCreditRiskManagementrequires Clearoriginationandunderwritingstandards Astrongcorporateandcreditculture Highlydevelopedriskmeasurementtechniques Abilitytorecognizeandcoverexpectedandunexpectedlosses Pricingcommensuratewithrisksundertaken Methodologiestoassessnetprofitcontributionsbycustomersandappropriatebusinesssegments Properallocationofcapitalandmanagementresources Inorderto: Improveoverallcorporateperformance,measuredbyahigherEPSorP/Eratio(ormarketvalue)*P*InFoPowerD&F-ToBeProcessMapCreditPolicyandProcess CreditPolicyshouldbeclearandconcise CreditUnderwritingStandardsmustbedevelopedandincludedinpolicy CreditProcessesshouldbereasonableandallowquickresponsetoclients HealthybalancebetweensalesandcreditapprovalshouldexistandberespectedP*InFoPowerD&F-ToBeProcessMapRiskMonitoring Exposuremustbecompleteandcurrent Regularreportingandupdatingofclients’paymentperformance Minimumannualreviewsofclientsshouldbeperformed Financialconditionsshouldberegularlyassessed RequiredactionmustbeinitiatedandfollowupmusttakeplaceP*InFoPowerD&F-ToBeProcessMapContractTermsandDocumentation Contractnegotiationsmusttakeplaceattherightlevelintheorganization Appropriateapprovalsmustbeobtained Internalorexternallegaldepartmentsmustdocumentcompletely Termsandconditionsshouldbeunderstoodandcompliancemechanismputinplace ExceptionsmustbereportedandmanagedurgentlytoresolutionP*InFoPowerD&F-ToBeProcessMapRiskRatingSystemEffectiveness CreditScoringisgenerallyusedto“riskrate”homogeneousportfolios Highestapplicabilityisinconsumerandretailportfolios Someadvancedscoringsystemsarebeingmigratedforuseinrating“middlemarket”clients Suchmodelsareonlyasgoodastheunderlyingassumptions Internalcreditratingsystemsaredifficulttoassessandareoftennotindependentlyvalidated Clientrelationshipmayinterferewithobjectiveassessmentofrisks Ratingcriteriausuallyamatterofpracticeratherthanwrittenpolicy Ratingsarenotconsistentovertime Qualitativecreditassessmentsoftenlagcurrentmarketinformation Institutionsoftenassumeamappingwithexternalratingsinordertoquantifycreditrisk*P*InFoPowerD&F-ToBeProcessMapEffectiveRiskRatingSystems Sufficientgranularityofriskratingcategories Accurateandtimelyassignmentofratings Clearandconsistentapplicationofdefaultdefinition Periodiccalibration,triangulationandvalidationofriskratings Accurateidentificationofmigrationoftransactionsandportfolios(asreflectedbyupgradesanddowngradesinratings)*P*InFoPowerD&F-ToBeProcessMapCreditEvaluation:FinancialFactors Gettheinformationyouneedtomakeafullanalysis Someinformationwillneedtobecross-checkedandobtainedonaregularandtimelybasis Beconstructivelycynical:newbusinessmodelsaredifficulttopulloff Becognizantofdelayingtactics Numbersdon’ttellthewholestory!P*InFoPowerD&F-ToBeProcessMapCreditEvaluation:QualitativeFactors Evaluationofsubjectivefactorsisoftentimesmoreimportantthanthenumericalanalysis Peoplemakeabusiness:visions,valuesandstrategiesareonlywordsunlesspeopleimplementthem Management,industry,product,geography,competitionetc.allinfluenceresultsandmustbeproperlyassessed Analysis-paralysismayleadtowrongdecisionsP*InFoPowerD&F-ToBeProcessMapArtandScienceofJudgment Gettingaccesstothebestclientsandalltherelevantinformationisachallenge Ensuringproperanalysisisdonerequiresastrongcorporateculture Utilizingqualifiedresourcesbothinternallyandexternallyenhancestheresults OftenthelackofthewilltoactiswhatcauseshighlossesP*InFoPowerD&F-ToBeProcessMapConcludingComments Companiesthatmeasureandmanagecreditriskinapro-activemannerwillbenefitfromafavorableriskprofileresultingin Higherrevenue Lowerlosses Improvedefficiencies HigherEPS,P/EratiosandmarketvaluesP*InFoPowerD&F-ToBeProcessMapConcludingCommentsRiskAssessmentandLimitManagementCreditInfrastructureandPortfolioManagementCreditAnalyticsSupportCreditTechnologyEnablement CreditQuality CreditUnderwriting RiskRatingSystemEffectiveness CounterpartyandPortfolioLimits OrganizationalStructure PoliciesandProcedures TechnologySelectionandImplementation ProblemAssetManagement RiskRatingCalibration TransactionPricing,StructureandSupport DefaultProbabilityandRecoveryCalibration CreditReserveMethodology RiskBasedPricingModels RiskAdjustedReturnAnalysis PortfolioValueMeasurement CreditRiskMeasurement CreditPerformanceScorecards InternalSoftware ExternalVendorSoftwareP*InFoPowerD&F-ToBeProcessMapAppendix:BusinessProposalChecklist BusinessProposalSummary Customer,Rating,LegalStatus,LineofBusiness Guarantor,ifany…same Collateral,ifany…truevalueexplained OtherSupport,ifany...Legalormoralonly TheTransaction…risksandmitigation Amount,purpose,termsandconditions Sourcesofrepayment…clearlyidentified ClientpaymenthistoryandrelationshipP*InFoPowerD&F-ToBeProcessMapAppendix:BusinessProposalChecklist RationaleandAnalysis Customer,Guarantor,Collateral,Support FacilityDescription Amount,purpose,tenor,pricing,terms,conditions,covenants,restrictionsetc. Consideraffectonabovee.g.newleverage FacilityRating? RepaymentCapacity Futurecashflow,conversionofassetsetc. ConsistencywithCreditStrategyandPolicy Confirm,andidentifyanyexceptionstopolicy,underwritingstandards,orprocess RiskadjustedreturnacceptabilityP*InFoPowerD&F-ToBeProcessMapAppendix:BusinessProposalChecklist ClientRelationship Businessstrategy:increase,maintainordecreaseexposureorexitrelationship Considerrelationtorating,latestriskprofileandpaymentperformance Customerprofitability:riskadjustedreturn,revenue,fees,directandallocatedcostsetc. AnyconflictsofinterestorspecialconcernsP*InFoPowerD&F-ToBeProcessMapAppendix:BusinessProposalChecklist MacroAnalysis BusinessEnvironmentReview Customer’scompetitivemarketpositionandfutureindustryprospects:size,cycle,volatility,newentrants Strengthofcustomer’sbusinessandfinancialstrategies ManagementEvaluation:competency,experienceandeffectivenessP*InFoPowerD&F-ToBeProcessMapAppendix:BusinessProposalChecklist CustomerAnalysis Companyhistory,background,objectivesandperformance Relevanceandstrengthoffuturebusinessplans Considerseasonalityandscenarioanalysis Primaryandsecondarysourcesofrepayment Historicalfinancialcapacityandanalysisoffutureperformance:sales,profitability,workingcapital,liquidity,cashflow,leverage,tangiblenetworthetc. Qualityofearnings Absoluteandratioanalysis PeercomparisonsP*InFoPowerD&F-ToBeProcessMapAppendix:BusinessProposalChecklist Strengths,WeaknessesandRecommendation Keyfactorsthatcouldjeopardizecollection:environmentorcompanyspecific Anymitigatingfactors Considerprobabilityandimpact Considerallsourcesofrepayment:primary,secondaryandtertiary,includingaccesstocapitalmarkets,refinancingetc. Summarizestrengthsandweaknessesandconcludewitharecommendation******ELaffectstheincomestatement,whereasULiscapturedinthebalancesheet‘ECONOMIC’TODISTINGUISHTH