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4 Tips to De-risk your AP Automation Project

Accounts Payable Automation is the process of re-engineering the accounts payable process to create and improve efficiencies. More often than not it involves digitisation and centralisation of a process that is currently manual and paper-centric. When done correctly an AP Automation project is not just automation of the current process, it is a complete re-imagining of the process.

Organisations are drawn towards AP automation projects because they offer a very large set of potential benefits. These benefits include cost reductions, accuracy improvements, resource reallocation, improved cash management, access to early payment discounts, avoidance of late payment penalties, improved vendor relationships and increased staff satisfaction just to name a few.

Unfortunately for most organisations they need to run a change project before they can access those benefits. This can be challenging as history tells us that approximately 50% of change projects lead to frustrated delivery (failure to deliver on time, to budget and / or the full scope) or completely failed delivery.

We have put together our top tips to avoid being in the 50%. Here they are; 

1. People Leadership.

It should come as no surprise that people leadership sits at number 1 in our list. Despite the significant advances in labour management since the Industrial Age we are still seriously deficient in the way we lead our most valuable resource through these change projects.

If you want to improve your people outcomes on a project then you need to start the communication about the project (what it is, why it is needed, how it will impact the individuals etc.) with the team early on and where possible engage them in some of the decision making. It is important that organisations also let the team know what the non-negotiables for the project are. Allowing team members to think they can change an outcome that is a non-communicated non-negotiable is just a waste of energy that will become a massive de-motivator for the individual when they eventually work out that it is non-negotiable. For this I will use the Bus analogy. The team need to know that the bus they are on is going to a new destination. They need to know that the destination is not open for debate, however, what is open for debate is some of the semantics relating to the journey. e.g. which seat they will take, will there be stops on the way etc. Having the courage to engage the team early will lead to superior project outcomes.

Your project team will need good levels of Executive Support. The key people on the project need to know they have the backing of the executives. They need decisions made in a timely manner and required resources made available to ensure success. They also need executives to step in where needed and remove roadblocks.

Engage your IT department early. In our experience the IT department will be a great ally on a project like this if they are engaged early and are able to make sure their input is heard. The modern IT department is usually very concerned with delivering business value and they will want input. On the contrary, bringing the IT department in late will lead to your frustration as you have to wait while they go about their normal checks and balances.

The final people leadership tip we have is to look after your Subject Matter Expert (SME). Most organisations have a person that is central to the successful operation of the current AP process. This person will be in high demand as you set about planning an automation project. They need to provide significant input into the project. The problem is that these key resources are generally already over-utilised in their normal working week. Having them contribute a significant effort to your project will leave a big hole in the current process that will cause many issues. What normally happens is the day-to-day operational issues take priority on the project and the project slips well out into the future. Good leadership here plans for this resource issue by back training other resources into some of the key components of the SME’s current role. That allows them to be freed up to participate in the new automaton project without significant negative impacts to the organisation.

2. Consider Cloud Deployment.

Research* has shown that cloud delivered AP solutions are 100% more likely to deliver real time visibility into an organisations cash position. This is just one of the benefits that organisations can enjoy when they choose a cloud deployment model.

A cloud deployment model will provide stakeholders access to information when they want it from anywhere in the world. Any modern cloud based solution will offer mobile access to information as well as allowing staff to process their workflow tasks on their mobile device as well.

A less known but hugely compelling reason to choose cloud deployed solutions for AP processing is based around the skills required to maintain that type of solution. Corporate IT Departments have many IT skills but few of them are specialists in document capture, document management, workflow and data integration. When these technologies are deployed in the cloud your cloud hosting partner will have these skills. That way when there is an issue you can rest assured that the right resources with the right skills will get it resolved quickly.

3. Choose an Integration Capable Solution.

Even if your first project stage does not require integration with your ERP, it will likely be a future need. AP automation solutions that provide maximum ROI need to access vendor, PO, receipting and other critical information from the ERP so that they can make informed approval routing decisions. They will also need to be able to pass electronic invoice data back into the ERP so that human labour is not needed to do it. None of this can happen if your solution does not have a strong integration capability.   This capability will also be essential if you plan to use the implemented platform to automate other key business processes. e.g. HR Automation, Contract Management, Customer Service Processes. In the information Age companies that are able to effectively connect their technology have a significant advantage over those that cannot.

4. Partner with a Trusted Advisor.

Generally an organisation will only run one AP Automation project and it is impossible for it to be a core skill of the organisation. There are a number of companies, like ours, that do plenty of these projects. Probably the biggest influence on your potential success will be the quality of the partner you choose to do the project with. Engaging a company like ours will enable you to tap into decades of process re-engineer and technology deployment experience.  When deployed for your benefit this experience will underwrite the risk associated with running such a large change program.

Hopefully these tips help you deliver a successful AP Automation project. If you would like to meet with us to discuss your specific project please email us at sales@upflowsolutions.co.nz.

*Ref. Aderdeen Group 2015, Bring Invoice Processing Costs Back to Earth with AP Automation in the Cloud.

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SEK, Educational Assessment Firm

The Individuals with Disabilities Education Improvement Act (IDEA) and the Elementary and Secondary Education Act (ESEA) require that all students participate in state abilities assessments. SEK, the service that provides these assessments, is headquartered in Parsons, Kansas, from where it deploys psychologists who travel the region performing student evaluations, recording data and submitting their findings to headquarters where they are accessed by the federal government.

SEK streamlined its processing system and securely stored documents within FileBound. Assessments are now easily accessible to employees.

The Problem

The vast majority of SEK employees are deployed in the field where they conduct student assessments. Once an assessment is completed, it is important for the assessor to quickly return findings to headquarters for processing. However, over the years it has proved increasingly difficult for assessing psychologists to manage all the paperwork and get it back to headquarters in a timely manner. This, in turn, has slowed government payments to SEK.

Assessments administered by SEK are often tracked for up to 20 years. As the years passed, it became apparent that the company needed a better, more organized and efficient way of storing the assessments so that they would be easily accessible when needed for comparison by government agencies.

The Solution

FileBound Document Management System provided a highly efficient solution to all of SEK’s challenges. Now, once a psychologist completes an assessment in the field, he or she simply scans it into FileBound and it is immediately uploaded to FileBound On Demand for quick processing and billing to the federal government. Every assessment stored in the FileBound Document Management System is instantly available to governmental agencies through the FileBound Clipboard, so getting the copies they need is easier than ever before.

FileBound Results

Processing of assessments that once took days or even weeks can now be completed in minutes from the field. By streamlining processing, SEK has also been able to speed up receipt of payment from the government. Furthermore, any assessment stored within the FileBound system is quickly retrieved whenever needed, eliminating hours of searching through records that over the years could get lost or misplaced.

White Paper: Clear Cost Model Allows Easy ROI Calculations

By Rex Lamb

FileBound provides high value for a low price.

Return on Investment (ROI) is at the heart of every significant business decision. In the simplest of terms it is a measure of what you get for what you give. Research by Ohio State University found that 4 out of 5 buyers seek “value” before price. In other words, most people will give more to get more.

“Value” includes Quality, Flexibility of the offering and Availability all as a function of Price. “Quality” means the product delivers what is required (or wanted) and does what is promised. Economists call this the “Law of Marginal Utility.” For the rest of us, it means what blows your hair back won’t necessarily interest the next guy. When we talk about ROI, we have to keep it in the context of what is important to the buyer.

What are businesses requiring today? First, they want more customers and more sales. That is pretty well true no matter what the economic conditions are. Beyond that, however, is that business today is desperately seeking ways to engineer cost out of the business. Most of the improved earnings reports are the result of cost reductions. And while cost reduction began as a way to respond to the recession, evidence suggests that it is quickly becoming a permanent part of business culture.

With a paper-based invoice processing system the company incurs a significant “cost” in handling paper, but it is difficult to quantify the short-run cash savings. Creating a long-run “saving” by installing imaging, for example, doesn’t add value if I still have the floor space, the employees and all my other out-of-pocket expenses. The value may be intrinsic, but few businesses are investing today based upon intangible value. The CFO will say “Show me the money!”

FileBound offers a rare opportunity to eliminate work at a value-based price. A major task in the AP department is entering data from paper invoices into the Accounting System. Typical information entered is a vendor name, purchase order number, invoice number, payment due date and general ledger account code (s) and total due. Because this information is normally put into the accounting
system after all processing and approvals, other logging and data entry of the invoice typically takes place before the invoice is ready for entry to the accounting system.

With FileBound all of this changes. Invoices are scanned immediately upon arrival. The needed information is electronically picked up off the invoice and captured eliminating data entry and other manual tasks to a fraction of the time normally required. Routing and review of invoices is all handled electronically, eliminating hand routing and handling of the invoices. Finally, the scanned information is automatically imported into the general ledger accounting system and invoices can be paid without further data entry.

Best of all, not only is the work more efficient, much of the original work (key entering data) is gone forever. This provides the opportunity to either repurpose staff to cash-producing work (such as AR collections and sales proposal follow-ups) or eliminate head count. Either way, the business gets cash returns for the investment.

Added benefits include improved accuracy and reduced mailing expense. Errors in data entry create extra work and cost. With FileBound, that problem is gone forever because the information is picked up electronically from the invoice. Invoices received at field offices are now scanned, eliminating mailing or courier expense.

High value for a low price with FileBound – an easy ROI!

Ply Gem Drives Accounts Payable Efficiencies

Ply Gem provides residential builders, remodelers and architects with a comprehensive range of building products including windows, doors, siding, stone veneer, fencing and railing. Serving stores located throughout much of the United States as well as Western Canada, Ply Gem has for more than 50 years been a dependable resource for those involved in new construction, remodeling and repairs.

Ply Gem, a residential building products provider, saved on labor expenses and streamlined its accounts payable processes with FileBound Document Management.

The Problem

In 2008, Ply Gem moved its accounts payable process from its individual locations to its Cary, North Carolina, headquarters, resulting in Cary’s staff each month being overwhelmed by more than 13,000 invoices, all of which were handled manually. Understandably,
labor expenses soared as the staff struggled under the load. Before long, payments were being made late to vendors, some vendors received double payments and other suppliers had to receive wired funds or manual checks in order to smooth ruffled feathers.

Other departments, such as legal, marketing and human resources, were struggling with the paperbased systems as well. Finding documents was becoming a serious issue, and on top of that storing the vast reams of paper processed each month was becoming an issue as space badly needed for cubicles was devoted to boxes overflowing with records. It was clear something had to be done.

The Solution

Ply Gem implemented a complete FileBound system that included scanning, document management and workflow solutions. FileBound’s flexible licensing model allowed Ply Gem to not only automate the severely challenged AP process, but also provide document management and workflow solutions for the other departments as well. Best of all, the cost was well below that of competitive systems that would only have solved the AP problem.

By using an application integration module and making the complete FileBound Object Module available, integration with Ply Gem’s JD Edwards ERP application was achieved easily and at much less cost than would otherwise have been possible. Since Ply Gem makes the MS Office application available on every desktop, having the integration built into FileBound was a huge advantage.

Ply Gem’s Director of IT was especially enthusiastic about FileBound’s architecture. He felt his team could easily support the platform and create any required integration or customization that the business units would need to streamline their work.

FileBound Results

Ply Gem’s system has only recently been implemented, but already the solution has been able to save the company on labor expense. Accounts Payable employees are now equipped to handle exceptions at their desks while on the phone with a vendor or customer, greatly streamlining the process. Vendor relations are much improved because payments are made on time and with fewer manual checks
being issued.

White Paper: Finally, a Bridge to Pure e-Invoicing

Ensuring that the cure for slow manual systems wasn’t worse than the disease…

By Rex Lamb

Benefits of e-invoicing include elimination of data entry errors, automatic importing, and reduced courier services costs.

The introduction of mini and micro computers to the business community in the 1980s created an unprecedented explosion of productivity. With that growth in productivity came an economic inflection point like none other in history. The success of technology adoption lead to even greater demand and the possibilities seemed endless.

Among the early adapters to computer technology were finance and accounting. These areas were traditionally the largest departments in employee headcount. The use of information systems resulted in a dramatic reduction in cost and improvement in service.

Over time, finance and accounting departments began to use technology in increasingly sophisticated ways. The logic went that most business functions were using some form of computer technology, so why not reuse data that already exists? This information sharing included employee timekeeping, vehicle mileage, purchasing and sales forecasting, to name a few. And while data integration between
these separate systems wasn’t always easy, it got done for the most part. It seemed like a “no brainer” that since vendors produce their invoices using a computer, they should be able to send them electronically. In that way, the purchasing company could just import the electronic invoice without any further data entry required.

Then the shine began to fade off of the apple. The technology available to facilitate electronic invoicing was Electronic Data Interchange, or EDI. And while EDI worked with it came a significant amount of overhead and management. The sender of the electronic invoice had to account for every nuance of each individual accounting system intending to import the information. That meant multiple EDI formats. In some cases, this applied to the specific version of a software system. The slightest unaccounted for change in any of the sending or receiving systems would bomb out an entire set of transactions. The EDI formats were cryptic and had to be prepared by staff with significant training and experience with EDI. So while EDI fulfilled the promise of e-invoicing it was often the case that the cure was worse than the disease.

Using EDI on a mass scale became a nightmare and electronic invoice interchange was relegated to major trading partners (Goodyear Tire to Ford Motors, for example). For the rest of the business community, 85 percent of all invoices continue to be paper based sent in the mail. “High tech” is often viewed as a PDF image arriving via email, requiring that the receiving party print the document and manually enter the data (which actually increases the cost for the receiving party). Despite all the advances in information technology applied to accounting, invoice processing (which is 80% of the AP process) remains a paper-based manual process with significant data entry.

Today, in any survey of financial executives, a high need is to have the benefits of e-invoicing and eliminate the manual data entry work at an affordable price. That need has been unfulfilled – until now.

FileBound is the bridge between the paper invoice and the benefits offered by e-invoicing. With FileBound, the business can make every invoice an electronic invoice. Invoices are scanned upon arrival, regardless of the delivery format, with the information needed by accounting being electronically read and stored. The image of the invoice is also stored, with the needed detail. The paper document is destroyed and the process continues with no further data entry or document handling required.

The benefits of e-invoices in FileBound include significantly reduced staff, elimination of data entry errors, automatic importing of scanned data into the accounting system, and reduced expense for courier services. Each of these benefits translates to a cash savings for the business.

Georgetown Independent School District

Georgetown Independent School District (GISD) is a rapidly expanding school district located in Georgetown, Texas, just north of Austin. Out of more than 1000 independent school districts in Texas, they are the 74th largest. GISD has 16 campuses plus an administration campus. Georgetown Independent School District seeks to empower students to become life-long learners and leaders by providing quality education. 

Georgetown Independent School District managed its "paper problem" with a FileBound Document Management Solution. First deployed in its Special Education department, the successful solution has expanded to several departments within the district.

The Problem:

The Special Education department of GISD was faced with the issue of space. They had file cabinets lining all four walls of a 12’x 12’ office and a back to back row in the middle. It was not possible to open both the cabinets along the wall and the middle row at the same time. File cabinets were stacked upon file cabinets, and on top of that, the records administrators had no real method of tracking their files. At any given point in time it was difficult to know whether a file was in the central file room or had been checked out to an individual campus; in addition there were multiple versions of files which only added to the difficulties of tracking down the right one. Faced with being out of space and needing to be able to definitively track the files, GISD needed a document management solution.

The Administrative complex for GISD did not have the space to bring in more portable buildings in order to accommodate the growing need for employees much less store records. The district began to fear they might have to physically move their records to an off-site storage facility and bring in additional personnel to administer the paper records; however, it seemed this option would only complicate the process. They wanted to be able to eliminate the paper (1.5 million documents in all), recapture the office space, and create a simple way to manage and distribute the student records in a secure manner.

The Solution:

For the Special Education department of GISD the solution was to make a 180 degree change in the business process. Originally there was a single person at the administrative campus who was responsible for administering all 4,300 special education files. Individual files were delivered to and from each campus either via campus mail or in many cases campus coordinators would make special trips to the admin office to get files. By imaging all of the files, and continuing to do so as new records were created, individual campus personnel are able to get their own data bypassing the single person in the administrative office. Users are restricted to records for their own individual campus which helps maintain privacy. The special education administrative secretary can now focus on other aspects of her job instead of spending 90% of her day “working the files”. The 100% adoption of FileBound by the Special Education department has motivated other departments to implement FileBound as well.

The Human Resources department can answer questions about benefits, dates of employment, and other routinely asked questions quickly and easily from their desktops rather than having to dig through the paper hard copy files.

The Accounting department can more easily communicate with vendors regarding invoices, again, all from the ease of their desktop. Additionally they can now scan directly to FileBound rather than having to manually create files or add new receipts to recurring vendors.

FileBound Results:

Georgetown Independent School District now operates with innovation and efficiency. Yes they saved space and increased productivity, but having a centralized content management solution has increased interdepartmental communication which has created an overall efficiency with a simple, easy to use system. GISD now has the ability to track and account for files; they no longer have to be unsure about the location of their documents. With FileBound, they know who is accessing what and they can find what they need quickly and easily, exactly when they need it. Because of the success of the original project, they have since moved on to scanning records for their HR, Accounting, Payroll, Curriculum, Technology, Federal Programs, CATE, Superintendents Office, and General Administration departments. FileBound was able to help a rapidly expanding school district effectively organize and manage their “paper problem” at an affordable cost.

Bottom Line:

FileBound efficiently streamlines processes and secures documents, allowing organizations to confidently look to the future.

Providence Hospitality Partners

Providence Hospitality Partners is a hands-on, marketing focused operator and owner of hotels. Founded in 2002, the company includes both franchised and independent hotels, and has included properties ranging from a 42-unit boutique hotel in San Francisco to an 1100-unit, 2,200-acre themed resort in the Carolinas. It is nationally recognized for turning around under performing hotels across the country. The company encompasses a comprehensive system of support services including operations, sales and marketing, food and beverage, finance and accounting, human resources and development support services. 

Providence Hospitality Partners deployed FileBound in its Accounts Payable department. The use of e-forms has driven down costs significantly.

The Problem

With locations literally spread across the United States and each location having 10 departments ordering their own supplies, Providence Hospitality Partners’ accounting department processed a lot of paper each month. Purchase requisitions and invoices were being routed for approval through a cumbersome paper-based process that generated a lot of tedious paperwork for employees and enormous FEDEX bills for the company each month. Forms needed for this process were stored in boxes throughout the company, consuming expensive space needed for other, more important uses.

The Solution

The FileBound AP Solution was deployed in the AP department to automate the purchase requisition and invoice approval process. With the addition of the new solution, purchase requisitions can now be filled out and submitted electronically through the FileBound eForm. Purchase requisitions are then routed electronically via FileBound workflow for order approval. Employees scan invoices into the system and match them up with POs on screen. Providence Hospitality Partners is so happy with their FileBound solution that they are working to integrate the process with their entire accounting operation, which will further streamline the company’s functions.

FileBound Results

Eliminating the paper-based purchase requisition system and replacing it with an electronic scan and route system for invoices is driving down FEDEX bills to nearly nothing. The eForm ordering of supplies coupled with the electronic approval system has streamlined the process, reducing the number of employee hours devoted to these tasks each month. Using FileBound® Capture LiteTM to scan and index invoices has streamlined data entry and increased the accuracy of data input into the accounting system. Finally, moving to the electronic convenience of FileBound has eliminated the need for boxes of forms throughout the company, freeing up expensive storage space.

Equity Cooperative Livestock Sales Association

Established in 1922, Equity Cooperative Livestock Sales Association aids agricultural producers in the marketing, managing and financing of their businesses. Today the Association ranks as Wisconsin’s largest livestock marketing agency and the nation’s second largest. In 2010 over 894,000 head of livestock were marketed through Equity’s various divisions producing over $508 million of value. The organization operates 12 auction markets in Wisconsin and Iowa along with three livestock collection points in Wisconsin and Michigan. The cooperative includes 37,000 members who are served by the association’s 375 employees.

Equity Cooperative Livestock Sales Association used FileBound On-Demand to scan in documents and liens, saving time and money and streamlining recordkeeping and accounting processes.

The Problem

With its 12 markets located far apart, system integration was difficult for Equity Cooperative Livestock Sales Association. Yet, all company accounting functions were centralized at headquarters, which meant that each individual market had to regularly mail sales invoices and supporting documentation to corporate for processing. Shipping costs were substantial.

An additional concern revolved around the financing of livestock purchases. Many livestock are secured through liens from financial institutions. For this reason, financial institutions holding the liens require that any payments made for livestock secured through a lien have checks made out to both the farmer and the financial institution. The only way of sharing the required information was to have the corporate office make copies of each lien notification letter and send it to the appropriate market. The process was both time-consuming and expensive.

The Solution

Because Equity’s business locations are primarily rural, a wide area network was not feasible for hosting the electronic content management system. FileBound® On-DemandTM used in conjunction with a distributed capture option was the ideal solution.

For cattle sales, application operators within each market scan the signed sales invoices and supporting documents into FileBound immediately following each auction.

The system operator also scans the lien documents into the FileBound® On-DemandTM solution using the Mortgage Lien application. FileBound allows for the redaction of all sensitive information including social security numbers to fully protect their clients’ privacy. Because the information is all in the FileBound system, each market can easily view the lien status for all farmers’ auctioning livestock. An added feature notifies the appropriate market when a lien letter has been added or updates.

FileBound Results

The addition of the FileBound® On-DemandTM system saved untold hours and expense previously taken up with copying documents and shipping them to headquarters. The recordkeeping and accounting systems were streamlined and simplified to everyone’s satisfaction. Compliance with requirements for protecting clients’ privacy was assured.

FileBound’s simple user interface allows the client to take full control of the system from creating applications to setting security levels and making necessary updates. Now that core applications are installed and in daily use, Equity is planning to add additional applications to handle board minutes, more accounting functions and human resources files.

 

Finance AP (Part 1)

A sponsored educational guide to understanding the technology and benefits of accounts payable automation.

How Document Management Benefits Accounts Payable

Document management software saves time and money by automating labor intensive business processes for accounting and finance departments. In addition to the significant savings that can be realized, there are other significant advantages associated with accounts payable automation, among them improved vendor and supplier management, enhanced employee performance review capabilities, and more efficient transaction verification and audit control. When properly deployed, document management can result in a better, faster and cheaper accounts payable (AP) process.

Productivity Improvements

Shifting from the manual paper processes of accounts payable to an automated electronic document management alternative leads to several immediate productivity improvements. Invoices are processed more efficiently with fewer errors as each part of the process contains specific checks and balances and contains automatic exception handling for most errors. Error reduction leads to faster validation and quicker payment approval allowing the company to take advantage of early payment discounts. Plus, staff are processing payments and not rummaging through piles of paperwork.

Shifting from the manual paper processes of accounts payable to an automated electronic document management alternative leads to several immediate productivity improvements.

 

Time savings is a major benefit of using an electronic solution. When front-end document capture is used to convert paper documents into electronic files, the result is the nearly instantaneous ability to track every aspect of an invoice, regardless of where the documents arrive. Even the most distributed procurement process can be handled in near real-time. Physical space in the office is also conserved as paper is digitized and stored on a server and not in file cabinets.

The implementation of electronic process management, sometimes called workflow, yields a consistent predictable process for how typical AP documents are handled and how document exceptions are managed. AP staff can spot discrepancies immediately and can automatically route the issue to the appropriate person for correction. This yields an additional benefit to management as workflow applications provide an overall view of the process that can be used to identify bottlenecks, streamline processes and evaluate employee performance. The workflow application can also be extended to monitor the overall performance of vendors.

Fewer Errors

Error correction and improved exception handling are two significant advantages gained when running accounts payable through an automated process. Discrepancies are caught early because all documents can be compared as soon as they are in the system. The electronic document trail leads not only to the party responsible for the document in question, but also to who is the proper authority to validate the correction and approve any changes. The result is that the correct documentation goes to the correct personnel at the correct time automatically.

Utilizing electronic process workflow eliminates time wasted by variations of procedures. Workflows are configured through the document management system and are not subject to staff interpretation. This leads to a consistent process where every set of invoices is handled in the exact same way. The same holds true for exception handling. Standard exceptions, for example dollar amounts that need approval from management, receipt of deliveries with backorders or damaged goods, can be routed automatically to the manager or staff member responsible for resolving the issue. This eliminates the need to find ‘the right person’ to solve each conflict and results in a rapid and reliable resolution procedure. Payments can still be made within the vendor discount window even when a problem or exception arises.

The key to reducing errors and expediting workflow for accounts payable through EDM is by capitalizing on proper indexing. Indexing identifies each document by recording only the necessary data needed for matching and procedural purposes. In the case of accounts payable, that may mean invoice numbers, vendor names, dates, amounts, etc. Modern EDM systems can do most of this automatically, resulting in fewer user errors. Moreover, by leveraging proper indexing many manual steps in the AP process can be handled automatically allowing staff to focus on the critical aspects of the accounts payable function.