您的业​​务始终是有效且无错误的。好吧，也许是90％的时间。实际上，大概有85％的时间。好的，也许是时候使用会计KPI进行调查（关键绩效指标）了。

With knowledge comes power—as soon as you know where improvements are needed, you can create a plan for future success. This is where key performance indicators come into play.

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。

什么是会计KPI？

关键绩效指标有助于衡量业务多个领域的成功。它还可以帮助您绘制团队和部门的有效性。创建一个会计KPI：

• Knowing where and how you can improve
• Measuring data over time to track your progress
• Working to improve those data points for your future

We know that you want your business to get better and better. Being able to put your finger on exactly what is working and what needs improving is key to your team’s success. This is where key performance indicators will help you out.

是什么使有效的会计KPI？

无论您的业务效率如何，开始使用会计KPI来绘制和浏览未来的改进绝不是一个糟糕的时机。没有一个完美的KPI或KPI集可以立即解决您的所有问题。

Because all realms of your business can be tracked, measured, and improved, the number of KPIs can become unmanageable in no time. Not all KPIs are created equal. In fact, you may find that some don’t help at all.

一个良好的实践是使用遵循SMA的kpiRT principle. Your KPIs should be:

• Specific：KPI应该帮助您指导您达到特定目标或行动
• 可衡量: You should be able to quantify your progress
• Attainable: Your KPIs should be achievable, otherwise they mean nothing
• Relevant：KPI应与您的团队，部门和业务的成功有关
• Time-bound: KPIs without a deadline may never create change. Hard deadlines make goals more achievable

关键绩效指标是保持业务健康的漫长，微调过程的一部分。如果您发现自己回到绘图板上，或者意识到自己认为重要的是错误的，请不要流汗。这里的重点是考虑您公司的未来。

问你自己：

• 我希望我的团队，部门或业务实现什么？
• What is stopping us from making that a reality?
• And, how can we turn obstacles into opportunities?

KPIs for accounting

Here’s a list of what we think are the top five accounting KPIs for youraccounts payable and accounts receivable过程。使用这些KPI来帮助您开始提高会计流程的有效性。

KPIs for accounts payable

Accounts payable(AP) is the money you owe vendors. When you receive goods from a vendor and pay later, they extend credit to you, which increases your accounts payable. An accounts payable account will help keep track of your AP.

KPIs for accounts payable can help you keep track of where you fall short in paying back vendors. Here’s our top five KPIs for accounts payable:

1. Cost per invoiceshows the average cost of processing a single invoice. If the cost per invoice is high, there are probably inefficiencies. If you process invoices by hand, think about the processing time, rate of errors, and the number of invoices processed per year—all of these things can drive up the cost per invoice.
   
2. 发票异常率描述需要手动干预的发票例外百分比。当发票上的内容与相关订单，合同或收据之间存在差异时，就会发生发票例外。实际上，20%在所有发票中，需要进行某种类型的干预措施，这意味着要花更多的时间和金钱来追踪和解决问题。
   
   When compared to a straight-through invoice (one that is processed without any intervention) invoice exceptions are costly in both time and money. Creating a KPI for the rate of straight-through invoices could also be helpful. The higher the percentage, the lower your costs.
   
3. 发票过程时间描述从收据到付款完全处理发票所需的平均时间。越快，越好。考虑注册accounting software简化您的发票过程。
   
4. 付款错误率显示付款时犯的错误数量。通常的嫌疑人是重复的付款，不正确的帐号和付款金额，但这并不是您需要注意的唯一问题。如果您的付款错误率很高，那么您的流程或团队中可能存在问题。
   
5. Invoices processed per year per full-time employee (FTE)helps you understand just how efficient the people (or person) who process your APs are. If the number of processed invoices is low per full-time employee, you may want to consider new training or a closer look at procedures.

应收账款的KPI

应收账款（AR）是欠您业务的钱。当您向客户提供产品并以后付款时，您会向他们提供信贷，从而增加您的应收账款。您的应收账款可帮助您跟踪仍然欠您的内容。

应收账款的KPIcan help make your accounts receivable more efficient by reducing delinquent accounts and improving collections. Here’s our top five KPIs for accounts receivable:

1. Days sales outstanding (DSO)平均是从销售中收取应收款所需的天数。一个较少的数字表明，应收款正在迅速转换为现金，现金流量很强。大量数字表明，您的客户正在以信贷方式购买并等待付款。
   
2. Average days delinquent (ADD)跟踪付款过期的时间。通过查看应收应收日的到期日以及付款时添加作品。当天数低时，情况看起来不错。但是，随着天数的增加，您可能想尝试一些事情：更频繁地与客户触摸基础，请确保对付款的期望很明确，并在合法的情况下保护您的付款权。
   
3. Collection effectiveness index (CEI)tracks just how efficient you are at getting ahold of overdue payments within a specific time period.您可以通过计算可用于收款的应收款的收集付款百分比来找到您的CEI。
   
4. Percentage of high-risk accounts可以帮助您免受增加数量的安全bad debt。Goldilocks可能是这种平衡行为的好榜样，而不是太多的风险，而不是太少。恰到好处。
   
5. Operational cost per collectionkeeps track of how much it costs to collect a single payment. Depending on the cost, you can figure out just how efficient your AR process is. If the cost per collection is high, think about ways to reduce the price—new training or even automation may be an option.

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