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APQC-7.0.4

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PCF IDHierarchy IDName1705.0Manage Financial Resources1072.1Perform planning and management accounting1073.1.1Perform planning/budgeting/forecasting107719.1.1.1Develop and maintain budget policies and procedures107729.1.1.2Prepare periodic budgets and plans201359.1.1.3Operationalize and implement plans to achieve budget107739.1.1.4Prepare periodic financial forecasts201369.1.1.5Perform variance analysis against forecasts and budgets107399.1.2Perform cost accounting and control107749.1.2.1Perform inventory accounting140579.1.2.2Perform profit center accounting107759.1.2.3Perform cost of sales analysis107769.1.2.4Perform product costing107779.1.2.5Perform variance analysis111759.1.2.6Report on profitability107409.1.3Perform cost management1077.1.3.1Determine key cost drivers107799.1.3.2Measure cost drivers107809.1.3.3Determine critical activities107819.1.3.4Manage asset resource deployment and utilization107419.1.4Evaluate and manage financial performance107829.1.4.1Assess customer and product profitability107839.1.4.2Evaluate new products107849.1.4.3Perform life cycle costing107859.1.4.4Optimize customer and product mix107869.1.4.5Track performance of new-customer and product strategies107879.1.4.6Prepare activity-based performance measures1078.1.4.7Manage continuous cost improvement107299.2Perform revenue accounting107429.2.1Process customer credit1079.2.1.1Establish credit policies107909.2.1.2Analyze/Approve new account applications141879.2.1.3Analyze credit scoring history1418.2.1.4Forecast credit scoring requirement

IndexChange details

3932+20135, +20136

001NEW01NEW1+1405701NEW

0000000000000000042+14187, +14188

001NEW1

NEW

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PCF IDHierarchy IDName

107919.2.1.5Review existing accounts

107929.2.1.6Produce credit/collection reports

107939.2.1.7Reinstate or suspend accounts based on credit policies107439.2.2Invoice customer

107949.2.2.1Maintain customer/product master files107959.2.2.2Generate customer billing data107969.2.2.3Transmit billing data to customers107979.2.2.4Post receivable entries

1079.2.2.5Resolve customer billing inquiries107449.2.3Process accounts receivable (AR)107999.2.3.1Establish AR policies

108009.2.3.2Receive/Deposit customer payments108019.2.3.3Apply cash remittances108029.2.3.4Prepare AR reports

108039.2.3.5Post AR activity to the general ledger107459.2.4Manage and process collections

108049.2.4.1Establish policies for delinquent accounts108059.2.4.2Analyze delinquent account balances

108069.2.4.3Correspond/Negotiate with delinquent accounts108079.2.4.4Discuss account resolution with internal parties1080.2.4.5Process adjustments/write off balances140079.2.4.6Perform recovery workout1400.2.4.7Manage default accounts

107469.2.5Manage and process adjustments/deductions108099.2.5.1Establish policies/procedures for adjustments108109.2.5.2Analyze adjustments

108119.2.5.3Correspond/Negotiate with customer108129.2.5.4Discuss resolution with internal parties108139.2.5.5Prepare chargeback invoices108149.2.5.6Process related entries

107309.3Perform general accounting and reporting107479.3.1Manage policies and procedures

108159.3.1.1Negotiate service-level agreements108169.3.1.2

Establish accounting policies

0000000000000002+14007, +14008000001NEW1NEW00000002000

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PCF IDHierarchy ID108179.3.1.31081.3.1.41074.3.2108199.3.2.1108209.3.2.2108219.3.2.3108229.3.2.4108239.3.2.5108249.3.2.6108259.3.2.7108269.3.2.8108279.3.2.9107499.3.31082.3.3.1108299.3.3.2108309.3.3.3108319.3.3.4108329.3.3.5108339.3.3.6108349.3.3.7108359.3.3.8108369.3.3.9107509.3.4108379.3.4.11083.3.4.2108399.3.4.3108409.3.4.4108419.3.4.510842

9.3.4.6

Set and enforce approval limits

Establish common financial systemsPerform general accountingMaintain chart of accountsProcess journal entriesProcess allocations

Process period end adjustments

Post and reconcile intercompany transactionsReconcile general ledger accounts

Perform consolidations and process eliminationsPrepare trial balance

Prepare and post management adjustmentsPerform fixed-asset accounting

Establish fixed-asset policies and proceduresMaintain fixed-asset master data files

Process and record fixed-asset additions and retires

Process and record fixed-asset adjustments, enhancements,revaluations, and transfers

Process and record fixed-asset maintenance and repairexpenses

Calculate and record depreciation expenseReconcile fixed-asset ledger

Track fixed-assets including physical inventory

Provide fixed-asset data to support tax, statutory, andregulatory reporting

Perform financial reporting

Prepare business unit financial statementsPrepare consolidated financial statements

Perform business unit reporting/review management reportsPerform consolidated reporting/review of cost managementreports

Prepare statements for board review

Produce quarterly/annual filings and shareholder reports

DifferenceIndexChange details001c108220001RENAME, WAS:Process period end adjustments

(e.g., accruals and currency conversions)0000000000

000001+14074

000000

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PCF IDHierarchy IDName

108439.3.4.7Produce regulatory reports

140749.3.4.8Perform legal and management consolidation107319.4Manage fixed-asset project accounting

107519.4.1Perform capital planning and project approval

108449.4.1.1Develop capital investment policies and procedures

108459.4.1.2Develop and approve capital expenditure plans and budgets108469.4.1.3Review and approve capital projects and fixed-assetacquisitions

108479.4.1.4Conduct financial justification for project approval107529.4.2Perform capital project accounting1084.4.2.1Create project account codes

108499.4.2.2Record project-related transactions

108509.4.2.3Monitor and track capital projects and budget spending108519.4.2.4Close/capitalize projects

108529.4.2.5Measure financial returns on completed capital projects107329.5Process payroll107539.5.1Report time

108539.5.1.1Establish policies and procedures

108549.5.1.2Collect and record employee time worked108559.5.1.3Analyze and report paid and unpaid leave108569.5.1.4Monitor regular, overtime, and other hours108579.5.1.5Analyze and report employee utilization107549.5.2Manage pay

1085.5.2.1Enter employee time worked into payroll system

108599.5.2.2Maintain and administer employee earnings information108609.5.2.3Maintain and administer applicable deductions108619.5.2.4Monitor changes in tax status of employees108629.5.2.5Process and distribute payments

108639.5.2.6Process and distribute manual checks10.5.2.7Process period-end adjustments

108659.5.2.8Respond to employee payroll inquiries107559.5.3Manage and process payroll taxes

14075

9.5.3.1

Develop tax plan

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00000003c10755

0000000000000003+14075, +14076, RENAME, WAS:Process payrolltaxes1

NEW

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PCF IDHierarchy IDName

140769.5.3.2Manage tax plan

108669.5.3.3Calculate and pay applicable payroll taxes

108679.5.3.4Produce and distribute employee annual tax statements1086.5.3.5File regulatory payroll tax forms

107339.6Process accounts payable and expense reimbursements107569.6.1Process accounts payable (AP)

108699.6.1.1Verify AP pay file with purchase order vendor master file108709.6.1.2Maintain/Manage electronic commerce108719.6.1.3Audit invoices and key data in AP system108729.6.1.4Approve payments

108739.6.1.5Process financial accruals and reversals108749.6.1.6Process payroll taxes

108759.6.1.7Research/Resolve payroll exceptions108769.6.1.8Process payments

108779.6.1.9Respond to AP inquiries1087.6.1.10Retain records

108799.6.1.11Adjust accounting records

107579.6.2Process expense reimbursements

108809.6.2.1Establish and communicate expense reimbursement policiesand approval limits

108819.6.2.2Capture and report relevant tax data108829.6.2.3Approve reimbursements and advances108839.6.2.4Process reimbursements and advances108849.6.2.5Manage personal accounts107349.7Manage treasury operations

1075.7.1Manage treasury policies and procedures

108859.7.1.1Establish scope and governance of treasury operations108869.7.1.2Establish and publish treasury policies108879.7.1.3Develop treasury procedures1088.7.1.4Monitor treasury procedures10.7.1.5Audit treasury procedures1009.7.1.6Revise treasury procedures

1019.7.1.7Develop and confirm internal controls for treasury102

9.7.1.8

Define system security requirements

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00022c10874, c10875

000001RENAME, WAS:Process taxes

1RENAME, WAS:Research/Resolve exceptions

000000000023+16958

000000000

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PCF IDHierarchy ID107599.7.21039.7.2.11049.7.2.21059.7.2.31069.7.2.41079.7.2.510.7.2.61099.7.2.7109009.7.2.8107609.7.3109019.7.3.1109029.7.3.2109039.7.3.3109049.7.3.4109059.7.3.5109069.7.3.6109079.7.3.7107619.7.4140799.7.4.11090.7.4.2109099.7.4.3109109.7.4.4109119.7.4.5109129.7.4.6109139.7.4.7142109.7.4.81120.7.5129749.7.5.1112099.7.5.2195759.7.5.2.119576

9.7.5.2.2

Manage cash

Manage and reconcile cash positionsManage cash equivalents

Process and oversee electronic fund transfers (EFTs)Develop cash flow forecastsManage cash flows

Produce cash management accounting transactions andreports

Manage and oversee banking relationships

Analyze, negotiate, resolve, and confirm bank feesManage in-house bank accounts

Manage in-house bank accounts for subsidiaries

Manage and facilitate inter-company borrowing transactionsManage centralized outgoing payments on behalf ofsubsidiaries

Manage central incoming payments on behalf of subsidiariesManage internal payments and netting transactionsCalculate interest and fees for in-house bank accountsProvide account statements for in-house bank accountsManage debt and investmentEstablish investment policy

Manage financial intermediary relationshipsManage liquidity

Manage issuer exposure

Process and oversee debt and investment transactionsProcess and oversee foreign currency transactions

Produce debt and investment accounting transaction reportsProcess and oversee interest rate transactionsMonitor and execute risk and hedging transactionsDevelop risk management/hedging strategyManage interest rate risk

Manage interest rate market data

Determine interest rate exposure for all markets

DifferenceIndexChange details

0000000

00000000001+140791NEW

000000021+12974, +20137, -11212, c11209, c112101NEW

5+19575, +19576, +19577, +19578, RENAME,WAS:Manage interest-rate risk1NEW1

NEW

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PCF IDHierarchy IDName

195779.7.5.2.3Determine interest rate hedge requirements in accordancewith risk policy

1957.7.5.2.4Execute interest rate trades112109.7.5.3Manage foreign exchange risk

195799.7.5.3.1Manage foreign exchange market data

195809.7.5.3.2Determine foreign exchange exposure for all currencies195819.7.5.3.3Determine foreign exchange hedge requirements inaccordance with risk policy

195829.7.5.3.4Execute foreign exchange trades

195839.7.5.3.5Mange foreign exchange balance sheet risk112119.7.5.4Manage exposure risk

195849.7.5.4.1Determine current customer exposures and limit exceptions195859.7.5.4.2Resolve customer exposure limit violations195869.7.5.4.3Manage customer collateral

195879.7.5.4.4Perform annual customer credit reviews201379.7.5.5Execute hedging transactions1958.7.5.5.1Measure physical positions1959.7.5.5.2Establish hedges195909.7.5.5.3Unwind hedges

112139.7.5.5.4Evaluate and refine hedging positions112159.7.5.5.5Monitor credit

112149.7.5.6Produce hedge accounting transactions and reports1695.7.6Manage financial fraud/dispute cases107359.8Manage internal controls

107629.8.1Establish internal controls, policies, and procedures109149.8.1.1Establish board of directors and audit committee109159.8.1.2Define and communicate code of ethics

109169.8.1.3Assign roles and responsibility for internal controls112509.8.1.4Define business process objectives and risks112519.8.1.5Define entity/unit risk tolerances

107639.8.2Operate controls and monitor compliance with internal controlspolicies and procedures

10917

9.8.2.1

Design and implement control activities

1NEW

6+19579, +19580, +19581, +19582, +19583,RENAME, WAS:Manage foreign-exchange risk1NEW1NEW1NEW

1NEW1NEW

4+19584, +19585, +19586, +195871NEW1NEW1NEW1NEW

4+19588, +195, +19590, NEW1NEW1NEW1NEW

0001NEW

100000000

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PCF IDHierarchy IDName1091.8.2.2Monitor control effectiveness109199.8.2.3Remediate control deficiencies109209.8.2.4Create compliance function109219.8.2.5Operate compliance function109229.8.2.6Implement and maintain controls-related enabling technologiesand tools

1079.8.3Report on internal controls compliance109239.8.3.1Report to external auditors109249.8.3.2Report to regulators, share-/debt-holders, securitiesexchanges, etc.

109259.8.3.3Report to third parties109269.8.3.4Report to internal management107369.9Manage taxes107659.9.1Develop tax strategy and plan109279.9.1.1Develop foreign, national, state, and local tax strategy1092.9.1.2Consolidate and optimize total tax plan109299.9.1.3Maintain tax master data107669.9.2Process taxes109309.9.2.1Perform tax planning/strategy109319.9.2.2Prepare returns109329.9.2.3Prepare foreign taxes109339.9.2.4Calculate deferred taxes109349.9.2.5Account for taxes109359.9.2.6Monitor tax compliance109369.9.2.7Address tax inquiries107379.10Manage international funds/consolidation107679.10.1Monitor international rates1076.10.2Manage transactions107699.10.3Monitor currency exposure/hedge currency107709.10.4Report results170599.11Perform global trade services140909.11.1Screen sanctioned party list14091

9.11.2

IndexChange details

000001c10925001RENAME, WAS:Report to third parties (e.g.,

business partners)

00000000000000000001+1959300

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PCF IDHierarchy ID140929.11.3195939.11.4140939.11.5140949.11.6140959.11.7140969.11.8140979.11.91409.11.10

Classify products

Perform currency conversionCalculate duty

Communicate with customsDocument trade

Process trade preferencesHandle restitution

Prepare letter of credit

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