Detail Charge It!   Oleh:  Ward, Walter D. ; Palmer, Richard J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 1 (1997), page 51-55. Topik: credit card; charge it Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel For some people, credit cards are like alcohol : They can lead to serious addiction, often leaving users deeply in debt. But used correctly by businesses, corporate purchase cards can save money, improve control and streamline a companys purchasing and accounting departments. Following are two scenarios that highlight the benefits of corporate purchase cards : Scenario 1 : An employee needs a $ 150 part for her computer. First she fills out a detailed purchase requisition in triplicate and gets the form signed by the appropriate manager; then the order is submitted to the companys purchasing department. A purchasing agent locates a vendor for the item and places the order. When the item finally arrives weeks later, purchasing sends a payment approval form to accounts payable, where a clerk cuts a check for the $ 150 invoice. Scenario 2 : The same employee buys the $ 150 item directly from the vendor, using her corporate purchase card, and gets it immediately. Meanwhile, the purchase card organization - not the individual vendor - e-mails an electronic (not paper) invoice directly to the companys accounting department, citing the item, the purchase amount, the name of the employee, the account the funds should be drawn from - and posts all that information electronically. That, too, occurs instantly. Since this purchase or others bought with purchase cards are fully detailed in the companys computer, the accounting department makes a single monthly electronic payment to the purchase card organization. It should be obvious that scenario 2 costs the company far less - in dollar outlays and cumulative time spent on the transaction. In fact, in many cases the cost of processing a small order is higher than the price of the item itself, which explains why companies are turning increasingly to plastic. A recent survey of 1,314 senior financial executives by Phoenix - Hecht, a bank consulting firm, disclosed that 13 % of the respondents used purchase cards and another 33 % planned to within two years. Among companies with revenue exceeding $ 500 million the numbers were even more impressive : 25 % were using the cards and another 43 % planned to. Companies using purchase cards generally limit the purchases to low - dollar items that are usually not stored by the business. They typically are referred to as maintenance, repair and operating (MRO) items and include products such as supplies for the office and maintenance department, incidental postage, small tools, employee apparel, software and subscriptions. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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