Your business is efficient and error-free all the time. Well, maybe it’s 90% of the time. Actually, maybe 85% of the time. OK, maybe it’s time to investigate with an accounting KPI (key performance indicator).

随着知识的实现 - 一旦您知道需要在哪里进行改进，就可以为未来的成功创建计划。这是关键性能指标发挥作用的地方。

请继续阅读有关创建可用KPI的提示，并查看应付帐款和应收账款的KPI示例。

What is an accounting KPI?

Key performance indicators help measure success across multiple areas of your business. It can also help you chart the effectiveness of your team and departments. Create an accounting KPI by:

• 知道在哪里以及如何改进
• 随着时间的推移测量数据以跟踪您的进度
• 努力为您的未来改善这些数据点

我们知道您希望您的业务越来越好。能够准确地掌握有效的方法和需要改善的方法，这是您团队成功的关键。这是关键性能指标将为您提供帮助的地方。

What makes effective accounting KPI?

No matter how efficient your business is, it’s never a bad time to start using accounting KPI to chart and navigate future improvements. There isn’t one perfect KPI or set of KPIs that will immediately solve all of your problems.

由于您的业务的所有领域都可以进行跟踪，测量和改进，因此KPI的数量立即变得难以管理。并非所有的KPI都是平等的。实际上，您可能会发现有些人根本没有帮助。

一个好的做法是使用遵循智能原则的KPI。您的KPI应该是：

• 具体的: KPIs should help direct you toward a specific goal or action
• Measurable：您应该能够量化您的进度
• 可以实现：您的KPI应该可以实现，否则它们没有任何意义
• 相关的: KPIs should be relevant to the success of your team, department, and business
• 时间限制：没有截止日期的KPI可能永远不会创造变化。硬期限使目标更具实现

Key performance indicators are part of a long, fine-tuning process of keeping your business healthy. If you find yourself coming back to the drawing board, or realizing what you thought was important was wrong, don’t sweat it. The point here is to think about your company’s future.

Ask yourself:

• What do I want my team, department, or business to achieve?
• 是什么阻止我们实现这一现实？
• 而且，我们如何将障碍变成机会？

KPI进行会计

这是我们认为您的前五名KPI的清单应付账款和应收账款processes. Use these KPIs to help you start improving the effectiveness of your accounting processes.

应付账款的KPI

应付账款（AP）是您欠供应商的钱。当您从供应商那里收到商品并稍后付款时，它们会向您提供信用，从而增加您的账款。应付帐款帐户将有助于跟踪您的AP。

应付账款的KPI可以帮助您跟踪您在偿还供应商方面的缺点。这是我们应付帐款的前五名KPI：

1. 每张发票费用显示处理单个发票的平均成本。如果每张发票的成本很高，则可能存在效率低下。如果您手工处理发票，请考虑处理时间，错误率和每年处理的发票数量 - 所有这些都可以增加每个发票的成本。
   
2. Invoice exception ratedescribes the percentage of invoice exceptions that require manual interventions. Invoice exceptions occur when there’s a difference between what’s on the invoice and on the associated order, contract, or receipt. In fact,20％of all invoices require some type of intervention—which means more time and money to track down and fix the problem.
   
   与直通发票（无干预措施进行处理）相比，时间和金钱的代价高昂。为直通发票速度创建KPI也可能会有所帮助。百分比越高，成本越低。
   
3. Invoice process timedescribes the average amount of time needed to completely process an invoice from receipt to payment. The quicker, the better. Consider signing up forvwin.com to streamline your invoicing process.
   
4. Payment error rateshows the number of errors you made when making payments. The usual suspects are duplicate payments, incorrect account numbers, and payment amounts, but these aren’t the only problems you have to watch out for. If your payment error rate is high, there’s probably a problem in your process or team.
   
5. 每位全职员工（FTE）每年处理的发票帮助您了解处理AP的人（或个人）的效率。如果处理发票的数量为每位全职员工，则可能需要考虑新的培训或仔细研究程序。

KPIs for accounts receivable

Accounts receivable(AR)是欠你的钱business. When you provide a product to a customer and they pay at a later date, you extend credit to them, which increases your accounts receivable. Your accounts receivable help you keep track of what is still owed to you.

应收账款的KPI可以通过减少拖欠帐户和改善收款来帮助您的应收账款提高效率。这是我们应收账款的前五名KPI：

1. 销售销售未偿还（DSO）is an average of the number of days it takes to collect receivables from a sale. A low number shows that receivables are quickly being converted to cash and cash flow is strong. A high number shows that your customers are purchasing on credit and waiting to make their payments.
   
2. 平均拖欠天数（添加）keeps track of just how long a payment is overdue. ADD works by looking at the due date of a receivable and when that receivable is paid. When the number of days is low, things look good. But as the number of days grows, you may want to try a few things: Touch base with your customers more frequently, make sure that expectations for payments are clear, and protect your payment rights when legally able.
   
3. 收集有效性指数（CEI）跟踪您在特定时间段内获得逾期付款的效率。You can find your CEI by calculating the percentage of collected payments against receivables available for collection.
   
4. 高风险帐户百分比can help keep you safe from rising amounts of呆帐. Goldilocks may be a good role model for this balancing act—not too much risk, not too little. Just the right amount.
   
5. 每集的运营成本跟踪收取一笔付款的费用。根据成本，您可以弄清AR流程的效率。如果每收集的成本很高，请考虑降低价格的方法 - 新培训甚至自动化可能是一种选择。

This is not intended as legal advice; for more information, please点击这里。