{"id":1705,"date":"2014-06-25T15:33:24","date_gmt":"2014-06-25T15:33:24","guid":{"rendered":"https:\/\/www.peeriosity.com\/shared-services\/articles\/?p=1705"},"modified":"2022-05-12T08:42:23","modified_gmt":"2022-05-12T08:42:23","slug":"streamlining-the-intercompany-accounting-process-2","status":"publish","type":"post","link":"https:\/\/www.peeriosity.com\/shared-services\/articles\/2014\/06\/streamlining-the-intercompany-accounting-process-2\/","title":{"rendered":"Streamlining the Intercompany Accounting Process"},"content":{"rendered":"<p><span style=\"font-size: medium;\">Intercompany Accounting \u2013 the recording and reconciliation of accounts payable and accounts receivable activities that take place between separate legal entities of the same company \u2013 is often ripe for <a href=\"https:\/\/www.peeriosity.com\/shared-services\/articles\/2019\/06\/simplifying-the-intercompany-accounting-function-through-automation-and-process-design\/\">simplification and improvement<\/a>.\u00a0 Puzzling in a way, since, unlike trade accounts payable or trade accounts receivable transactions, all the parties involved are ultimately employees of the same company.<\/span><\/p>\n<p><span style=\"font-size: medium;\">Two recent Peercast<sup>TM<\/sup> discussions in Peeriosity\u2019s <a href=\"https:\/\/www.peeriosity.com\/shared-services\/articles\/category\/general-accounting\/\">General Accounting (R2R) research area<\/a> featured leading global companies discussing their multi-year efforts to streamline and improve Intercompany Accounting processes.\u00a0 \u00a0Here are some of the discussion highlights:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: medium;\">System consolidation is a key enabler by supporting the posting of product transfer entries automatically on each set of books.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: medium;\">Consolidate all non-product intercompany activities into the same global center to create a single point where both sides of the intercompany transaction are posted.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: medium;\">Implement a minimum threshold for intercompany invoices (Hint: if your limit is under USD $5,000 it is too low!)<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: medium;\">Work with your customers to move from monthly to quarterly invoicing.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: medium;\">Implement a global payment netting process.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: medium;\">Stay firm and don\u2019t allow exceptions to invoicing policies.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: medium;\">A supporting iPolling<sup>TM <\/sup>question asked member companies to indicate their current level of satisfaction with the level of automation and efficiency in their Intercompany Accounting process.\u00a0 Surprisingly, only 9% indicated that they were \u201cvery satisfied\u201d, with another 47% who were \u201csomewhat satisfied &#8230; with room for improvement\u201d.\u00a0 The remaining 44% of member companies indicated that they were \u201cnot very satisfied &#8230; with numerous opportunities to improve\u201d.\u00a0 \u00a0Clearly, for all but a few, many improvements in the Intercompany Accounting process are available.<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone\" 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\" alt=\"ipolling results on satisfaction levels with automation and efficiency in intercompany accounting process\" width=\"577\" height=\"433\" \/><\/p>\n<p><span style=\"font-size: medium;\">When asked about the <a href=\"https:\/\/www.peeriosity.com\/shared-services\/articles\/2019\/08\/intercompany-accounting-where-it-reports-and-biggest-challenges\/\">biggest obstacle to increasing automation or efficiency<\/a>, the challenge cited by 40% of member companies is the issue of technology that does not adequately meet the standards required to achieve a high level of <a href=\"https:\/\/www.investopedia.com\/terms\/e\/efficiency.asp\" target=\"_blank\" rel=\"noopener\">efficiency<\/a>.\u00a0\u00a0 For 17% of member companies, \u201cnot being a high enough priority as compared with other improvement initiatives\u201d was identified as the greatest challenge.\u00a0 Here are the details:<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone\" src=\"data:image\/png;base64,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alt=\"ipolling results on the biggest obstacle to increasing automation \/ efficiency in the intercompany process\" width=\"589\" height=\"445\" \/><\/p>\n<p><span style=\"font-size: medium;\">Here are several of the comments from iPolling participants:<\/span><\/p>\n<ul>\n<li><em><span style=\"font-size: medium;\">As a global organization in 100+ countries, we have many legal entities doing business under various regulatory environments. These different environments often have requirements that present challenges for conducting business between entities. As we comply with these requirements, we find there is no &#8220;one-size-fits-all&#8221; solution, which makes standardizing and streamlining the intercompany processes difficult.<\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><em><span style=\"font-size: medium;\">We have a high degree of automation and efficiency around intercompany product movement, but the miscellaneous items that are not related to inventory require a much more manual process. We are working with IT for SAP-based solutions around matching, which should help. An additional challenge is the number of entities and the platform they reside on &#8211; we are not currently on the same instance of SAP for all legal entities.<\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><em><span style=\"font-size: medium;\">We have manual processes as a result of multiple instances of the ERP system.<\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><em><span style=\"font-size: medium;\">Another major obstacle we face with streamlining the intercompany accounting process is the variety of accounting systems in place globally. We are searching for a solution that can sit above all instances of SAP to act as an interface for intercompany transactions.<\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><em><span style=\"font-size: medium;\">We implemented standard processes for our core business activities. The combination of standard processes and accurate master data management are the critical success factors for managing intercompany activities. This year we will focus on the non-core business activities, including services and general recharges; activities that drive much of our reconciliation efforts.<\/span><\/em><\/li>\n<\/ul>\n<ul>\n<li><em><span style=\"font-size: medium;\">Having different ERPs across the company causes more complexities. We are trying to find a solution that can incorporate all of them.<\/span><\/em><\/li>\n<\/ul>\n<p><span style=\"font-size: medium;\">What opportunities exist at your company to streamline the Intercompany Accounting process?\u00a0 Do you have a multi-year plan to define and capture your Intercompany Accounting improvement opportunities?<\/span><\/p>\n<p><span style=\"font-size: medium;\">Who are <em>your<\/em> peers and how are you collaborating with them?<\/span><\/p>\n<p>__________________________________________________________________<\/p>\n<p><span style=\"font-size: medium;\">\u201cPeercasts<sup>TM<\/sup>\u201d are private, professionally facilitated webcasts that feature leading member company experiences on specific topics as a catalyst for broader discussion.\u00a0 Access is available exclusively to Peeriosity member company employees, with consultants or vendors prohibited from attending or accessing discussion content.\u00a0 Members can see who is registered to attend in advance, with discussion recordings, supporting polls, and presentation materials online and available whenever convenient for the member.\u00a0 Using Peeriosity\u2019s integrated email system, Peer Mail<sup>TM<\/sup>, attendees can easily communicate at any time with other attending peers by selecting them from the list of registered attendees.\u00a0<\/span><\/p>\n<p><span style=\"font-size: medium;\"><sup>\u00a0<\/sup>\u201ciPolling<sup>TM<\/sup>\u201d is available exclusively to Peeriosity member company employees, with consultants or vendors prohibited from participating or accessing content. Members have full visibility of all respondents and their comments. Using Peeriosity\u2019s integrated email system, Peer Mail<sup>TM<\/sup>, members can easily communicate at any time with others who participated in iPolling.<\/span><\/p>\n<div>\n<p><span style=\"font-size: medium;\">Peeriosity members are invited to log into <a href=\"http:\/\/www.peeriosity.com\/shared-services\/\">www.peeriosity.com<\/a> to join the discussion and connect with Peers.\u00a0\u00a0 Membership is for practitioners only, with no consultants or vendors permitted.\u00a0 To learn more about Peeriosity, <a href=\"https:\/\/www.peeriosity.com\/shared-services\/\">click here<\/a>.<\/span><\/p>\n<\/div>\n<p><span class='st_linkedin_large' st_title='Streamlining the Intercompany Accounting Process' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F06%2Fstreamlining-the-intercompany-accounting-process-2%2F' displayText='linkedin'><\/span><span class='st_twitter_large' st_title='Streamlining the Intercompany Accounting Process' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F06%2Fstreamlining-the-intercompany-accounting-process-2%2F' displayText='twitter'><\/span><span class='st_email_large' st_title='Streamlining the Intercompany Accounting Process' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F06%2Fstreamlining-the-intercompany-accounting-process-2%2F' displayText='email'><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Intercompany Accounting \u2013 the recording and reconciliation of accounts payable and accounts receivable activities that take place between separate legal entities of the same company \u2013 is often ripe for simplification and improvement.\u00a0 Puzzling in a way, since, unlike trade accounts payable or trade accounts receivable transactions, all the parties involved are ultimately employees of [&hellip;]<\/p>\n<p><span class='st_linkedin_large' st_title='Streamlining the Intercompany Accounting Process' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F06%2Fstreamlining-the-intercompany-accounting-process-2%2F' displayText='linkedin'><\/span><span class='st_twitter_large' st_title='Streamlining the Intercompany Accounting Process' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F06%2Fstreamlining-the-intercompany-accounting-process-2%2F' displayText='twitter'><\/span><span class='st_email_large' st_title='Streamlining the Intercompany Accounting Process' st_url='https%3A%2F%2Fwww.peeriosity.com%2Fshared-services%2Farticles%2F2014%2F06%2Fstreamlining-the-intercompany-accounting-process-2%2F' displayText='email'><\/span><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.2 (Yoast SEO v19.13) - 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