BEC中級真題閱讀精講:第3輯T4P5 處理花費

Dealing with Expenses

0 Most companies use forms or spreadsheets to process travel and entertainment

00 expenses claims. As a result, it can be difficult to control over spending across the

34 organisation, and unfortunatelywhendata often needs to be processed again and entered

35 into the firms othersuchaccounting systems. One solution is an automated expenses

36 management system. Butifthere are various measures you can implement to make

37 your existing procedures more efficient. Firstly,tryensure that all expenses claims are

38 independentlybeenauthorised. Who approves senior managers claims, for example?

39 Dont waste timeforreviewing all expenses claims; only look in detail at a sample, but

40 regularly up date the firms expenses policy, and querywithall claims that fall outside it. You

41 should also avoid duplicating effort; if line managers check expenses, there is little point

42 in the accounts departmentaredoing so. You could try to cut down on cash advances and

43 corporate credit cards; making stafftouse their own credit cards encourages them

44 to submit claims on time. It is also a good idea to identify and remind staff who do not

45 submit or approve claims promptly. Finally, aim to rechargeeveryexpenses to customers where your business model allows.