1. UNITED MAINTENANCE AND CONTRACTING COMPANY Business Process Reengineering Accounting Key Performance Indicators
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2. Contents
Objectives
Accounting Key Performance Indicators (KPIs)

3. Objectives
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4. Objectives The key objectives of the accounting KPIs are as follows:
Provide UNIMAC personnel with the capability of monitoring, measuring and reporting the Accounting Department performance
Ensure that accounting activities are conducted effectively and efficiently on a timely basis and within an efficient cost

5. Accounting Key Performance Indicators
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6. Accounting Department
Accounting KPIs
Accounting Department at UNIMAC is composed of 5 main business cycles as indicated in the following table.
Accounting Department
1.1- General Leger
1.2- Accounts Receivable
1.3- Fixed Assets
1.4- Accounts Payable
Payroll

7. General Leger
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In the View tab, click Slide Master from the Presentation Views group.
Right-click on the graphic and select Format Shape.
From the Fill menu, select Picture or texture fill and click Insert from file.
Navigate to the folder containing the image you wish to insert in the divider slide graphic. Highlight the image and click Insert.
You can now preview the image before continuing. If you are happy with how it looks, click OK to continue. Otherwise, repeat the process until you are happy with your selected image.
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8. General Ledger (GL) Key Performance Indicators (KPIs)
General Leger:
KPIs
Cost
Time
Effectiveness
Average cost resulting from reinstatement of inaccurate financial statements
% of delayed reports
Number of complaints resulting from inefficient or great deal of paperwork
Average cost of producing financial statements
% of timely issued reports
Number of errors identified by external auditors
Time period (days) for end of month/quarter/year closing cycle
Error percentage in GL entries
Delay period (days) in preparing financial reports (vis-à-vis)
Percentage of errors in reports

9. Accounts Receivable
The graphic on the divider slide is an AutoShape with a solid fill. To insert an appropriate image, ensure you have the image you wish to use (ideally a .jpg or a .png file) in an accessible folder. The image should have a ratio of 2:1 to ensure it does not appear distorted.
In the View tab, click Slide Master from the Presentation Views group.
Right-click on the graphic and select Format Shape.
From the Fill menu, select Picture or texture fill and click Insert from file.
Navigate to the folder containing the image you wish to insert in the divider slide graphic. Highlight the image and click Insert.
You can now preview the image before continuing. If you are happy with how it looks, click OK to continue. Otherwise, repeat the process until you are happy with your selected image.
To exit from Slide Master View, click Normal from the Presentation Views group in the View tab.
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10. Accounts Receivable KPIs
Cost
Time
Effectiveness
No. of lenders
Number of days of Receivables
Return on Receivables
No. of invoices that require special payments
Period of collecting Receivables
Average value of delayed invoices
% of dues vis-à-vis profits
No. of Debt days
% of cash in hand
% of dues vis-à-vis production per-production line
Total value of unpaid invoices
Total value of delayed invoices

11. Fixed Assets
The graphic on the divider slide is an AutoShape with a solid fill. To insert an appropriate image, ensure you have the image you wish to use (ideally a .jpg or a .png file) in an accessible folder. The image should have a ratio of 2:1 to ensure it does not appear distorted.
In the View tab, click Slide Master from the Presentation Views group.
Right-click on the graphic and select Format Shape.
From the Fill menu, select Picture or texture fill and click Insert from file.
Navigate to the folder containing the image you wish to insert in the divider slide graphic. Highlight the image and click Insert.
You can now preview the image before continuing. If you are happy with how it looks, click OK to continue. Otherwise, repeat the process until you are happy with your selected image.
To exit from Slide Master View, click Normal from the Presentation Views group in the View tab.
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12. Fixed Assets KPIs Fixed Assets: KPIs Cost Time Effectiveness
% of Depreciation costs calculated and recorded accurately
% of held Fixed Assets recorded in the proper period
Accuracy of the Fixed Assets
% of Depreciation costs recorded in the proper period
Accuracy of recording the owned Fixed Assets
% of timely amendments entered on Fixed Assets Register
% of recorded owned Fixed Assets
Assets Retention Period
% of the recorded Fixed Assets which has been disposed, which represent real disposal
% of disposed Fixed Assets which was accounted for and posted accurately
% of wrong amendments which were introduced to Fixed Assets Register
Accuracy of amendments which were introduced to Fixed Assets Register
Long term assets as a % of the total Assets.

13. Accounts Payable
The graphic on the divider slide is an AutoShape with a solid fill. To insert an appropriate image, ensure you have the image you wish to use (ideally a .jpg or a .png file) in an accessible folder. The image should have a ratio of 2:1 to ensure it does not appear distorted.
In the View tab, click Slide Master from the Presentation Views group.
Right-click on the graphic and select Format Shape.
From the Fill menu, select Picture or texture fill and click Insert from file.
Navigate to the folder containing the image you wish to insert in the divider slide graphic. Highlight the image and click Insert.
You can now preview the image before continuing. If you are happy with how it looks, click OK to continue. Otherwise, repeat the process until you are happy with your selected image.
To exit from Slide Master View, click Normal from the Presentation Views group in the View tab.
The change you made to the divider slide graphic should now be visible on the slide.

14. Accounts Payable KPIs Accounts Payable: KPIs Cost Time Effectiveness
% of Doubtful Accounts vis-à-vis due revenues
No. of payment days
No. of disputed invoices
% of Low Value invoices
No. of undue invoices
No. of invoices
Return from Accounts Payable
No. of delayed payment invoices
No. of unpaid invoices
Average of materials value to total undue invoices
% of electronic invoices
Average of material value to total delayed invoices
% of delayed invoices
% of disputed invoices
Average material value to total unpaid invoices
% of timely payments
% of invoices under search
Cost of unused deduction due to payment of invoices after the qualified deduction period is expired
Time consumed to correct errors in invoices
% of due invoices, received without a purchase order

15. Accounts Payable KPIs Accounts Payable: KPIs Cost Time Effectiveness
Cost of processing per invoice
No. of errors entered per week
Material value of undue invoices
Total material value for unpaid invoices
Total material value of delayed invoices
Total of non-current liabilities

16. Payroll
The graphic on the divider slide is an AutoShape with a solid fill. To insert an appropriate image, ensure you have the image you wish to use (ideally a .jpg or a .png file) in an accessible folder. The image should have a ratio of 2:1 to ensure it does not appear distorted.
In the View tab, click Slide Master from the Presentation Views group.
Right-click on the graphic and select Format Shape.
From the Fill menu, select Picture or texture fill and click Insert from file.
Navigate to the folder containing the image you wish to insert in the divider slide graphic. Highlight the image and click Insert.
You can now preview the image before continuing. If you are happy with how it looks, click OK to continue. Otherwise, repeat the process until you are happy with your selected image.
To exit from Slide Master View, click Normal from the Presentation Views group in the View tab.
The change you made to the divider slide graphic should now be visible on the slide.

17. Payroll KPIs Processing payroll: KPIs Cost Time Effectiveness
Average cost of preparing every salary payment voucher for each payroll period
% of untimely payroll payments (delayed).
% of errors in payroll
cost of payroll preparations as a % of total payroll costs
Time period (days) spent in payroll propagation cycle
% of manual payroll payments
Costs resulting from each prepared payment voucher
Time period spent in payroll error correction cycle
% of payroll payments that require subsequent corrections
Cost of operating payroll preparation systems as a % from total payroll cost
Time period spent in payroll processing
Payroll payment as a % of total paid payroll
No. of errors in payroll payments
% of reduction in payroll processing errors
No. of expense claims prepared by each employee