Accrual cut-off when AP sits in a shared service centre
Shared service queues can hide goods receipts that never met their invoices before month-end — a recurring theme in our post-implementation reviews.
When invoice processing moves to a shared service centre, property or plant teams sometimes stop accruing for goods received but not yet invoiced, assuming the accounts payable automation application will “catch” the liability. It will not, if goods receipt remains a local task and invoice capture is central.
In post-implementation reviews we reconcile open goods receipts to accrual journals and to invoices posted in the first week of the next month. Gaps often cluster around weekend deliveries and consignment stock.
A short cut-off checklist owned jointly by the site controller and the shared AP supervisor prevents the same adjustment appearing in every quarterly pack.