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Die Kreditorenbuchhaltung kann beispielsweise Freigabedauer und Ausnahmequote überwachen. Für verspätete Freigaben durch Fachbereiche braucht sie jedoch Unterstützung durch die jeweiligen Kostenstellenverantwortlichen.",[837],{"type":254,"attrs":838},{"color":256},{"type":289,"attrs":840,"content":841},{"level":291,"textAlign":26},[842],{"text":843,"type":201,"marks":844},"Rechnungsdurchlaufzeit: Wie lange bleibt eine Rechnung im Prozess?",[845],{"type":254,"attrs":846},{"color":256},{"type":195,"attrs":848,"content":850},{"textAlign":26,"key":849},"p-45",[851],{"text":852,"type":201,"marks":853},"Die Rechnungsdurchlaufzeit misst die Zeit vom dokumentierten Rechnungseingang bis zur Zahlungsfreigabe. Unternehmen können zusätzlich die Zeit bis zur Buchung und bis zur tatsächlichen Zahlung messen. Diese Werte sollten jedoch getrennt ausgewiesen werden.",[854],{"type":254,"attrs":855},{"color":256},{"type":195,"attrs":857,"content":859},{"textAlign":26,"key":858},"p-46",[860],{"text":861,"type":201,"marks":862},"Für die zentrale Kennzahl eignet sich der Median besser als ein einfacher Durchschnitt. Wenige extreme Fälle verzerren den Durchschnitt stark. 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Die mittlere Durchlaufzeit liegt bei elf Tagen. Bei der Aufteilung zeigt sich, dass sechs Tage auf die Freigabe durch Fachbereiche entfallen. Die Kreditorenbuchhaltung ist damit nicht automatisch der Engpass, auch wenn sie die Rechnung am Ende verarbeitet.",[949],{"type":254,"attrs":950},{"color":256},{"type":195,"attrs":952,"content":954},{"textAlign":26,"key":953},"p-55",[955,960,969,979],{"text":956,"type":201,"marks":957},"Ein sinnvoller Hebel kann ein",[958],{"type":254,"attrs":959},{"color":256},{"text":961,"type":201,"marks":962}," ",[963,967],{"type":964,"attrs":965},"link",{"href":966,"uuid":26,"anchor":26,"target":26,"linktype":183},"https://www.spendesk.com/de/blog/rechnungen-digitalisieren/",{"type":254,"attrs":968},{"color":256},{"text":970,"type":201,"marks":971},"digitaler Rechnungsworkflow",[972,974,977],{"type":964,"attrs":973},{"href":966,"uuid":26,"anchor":26,"target":26,"linktype":183},{"type":254,"attrs":975},{"color":976},"#1155CC",{"type":978},"underline",{"text":980,"type":201,"marks":981}," mit festen Zuständigkeiten, Vertretungsregeln und automatischen Erinnerungen sein.",[982],{"type":254,"attrs":983},{"color":256},{"type":289,"attrs":985,"content":986},{"level":291,"textAlign":26},[987],{"text":988,"type":201,"marks":989},"Freigabedauer: Wo bleiben Rechnungen liegen?",[990],{"type":254,"attrs":991},{"color":256},{"type":195,"attrs":993,"content":995},{"textAlign":26,"key":994},"p-56",[996],{"text":997,"type":201,"marks":998},"Die Freigabedauer misst die Zeit von der Freigabeanforderung bis zur letzten erforderlichen Freigabe. Sie sollte nach Kostenstelle, Gesellschaft, freigebender Person und Rechnungsbetrag ausgewertet werden.",[999],{"type":254,"attrs":1000},{"color":256},{"type":195,"attrs":1002,"content":1004},{"textAlign":26,"key":1003},"p-57",[1005],{"text":1006,"type":201,"marks":1007},"Auch hier ist der Median hilfreich. Zusätzlich zeigt das neunzigste Perzentil, wie lange die langsamsten zehn Prozent der Vorgänge dauern. So wird erkennbar, ob wenige Ausreißer oder ein strukturelles Problem vorliegen.",[1008],{"type":254,"attrs":1009},{"color":256},{"type":195,"attrs":1011,"content":1013},{"textAlign":26,"key":1012},"p-58",[1014],{"text":1015,"type":201,"marks":1016},"Eine Rechnung kann mehrere Tage in einem persönlichen Postfach liegen, obwohl ihre Prüfung nur wenige Minuten dauert. Besonders kritisch ist das bei Skontofristen. Eine Rechnung mit zwei Prozent Skonto bei Zahlung innerhalb von zehn Tagen verliert ihren finanziellen Vorteil, wenn die Freigabe erst nach Ablauf dieser Frist erfolgt.",[1017],{"type":254,"attrs":1018},{"color":256},{"type":195,"attrs":1020,"content":1022},{"textAlign":26,"key":1021},"p-59",[1023],{"text":1024,"type":201,"marks":1025},"Die Hauptverantwortung für die Freigabe liegt bei den zuständigen Kostenstellenverantwortlichen. Die Kreditorenbuchhaltung sollte den Wert überwachen, Fristen sichtbar machen und bei Überschreitungen eskalieren.",[1026],{"type":254,"attrs":1027},{"color":256},{"type":195,"attrs":1029,"content":1031},{"textAlign":26,"key":1030},"p-60",[1032,1037,1044,1052],{"text":1033,"type":201,"marks":1034},"Typische Maßnahmen sind regelbasierte Freigaben nach Betrag und Kostenstelle, benannte Vertretungen bei Abwesenheit sowie mobile Freigaben. In Spendesk lassen sich",[1035],{"type":254,"attrs":1036},{"color":256},{"text":961,"type":201,"marks":1038},[1039,1042],{"type":964,"attrs":1040},{"href":1041,"uuid":26,"anchor":26,"target":26,"linktype":183},"https://www.spendesk.com/de/product/accounts-payable/",{"type":254,"attrs":1043},{"color":256},{"text":1045,"type":201,"marks":1046},"mehrstufige Freigabeworkflows",[1047,1049,1051],{"type":964,"attrs":1048},{"href":1041,"uuid":26,"anchor":26,"target":26,"linktype":183},{"type":254,"attrs":1050},{"color":976},{"type":978},{"text":1053,"type":201,"marks":1054}," nach verschiedenen Kriterien konfigurieren. Der konkrete Funktionsumfang hängt von Produkt und Einrichtung ab.",[1055],{"type":254,"attrs":1056},{"color":256},{"type":289,"attrs":1058,"content":1059},{"level":291,"textAlign":26},[1060],{"text":1061,"type":201,"marks":1062},"Touchless-Quote: Wie viele Rechnungen laufen ohne manuellen Eingriff?",[1063],{"type":254,"attrs":1064},{"color":256},{"type":195,"attrs":1066,"content":1067},{"textAlign":26,"key":197},[1068],{"text":1069,"type":201,"marks":1070},"Die Touchless-Quote zeigt, wie viele Rechnungen ohne manuelle Korrektur, Ergänzung oder Rückfrage durch den Prozess laufen.",[1071],{"type":254,"attrs":1072},{"color":256},{"type":276,"attrs":1074},{"id":278,"body":1075},[1076],{"_uid":1077,"text":1078,"color":1079,"title":1080,"backCtas":1081,"backMedia":1082,"component":287},"i-ce51d3d4-0262-4dff-89a9-7d14a6517b96","Anzahl der Rechnungen ohne manuellen Eingriff geteilt durch die Gesamtzahl der Rechnungen, multipliziert mit 100.","orange","Die Berechnung",[],[],{"type":195,"attrs":1084,"content":1085},{"textAlign":26,"key":259},[1086],{"text":1087,"type":201,"marks":1088},"Vor der Messung muss das Unternehmen definieren, was als manueller Eingriff gilt. Eine fachliche Freigabe kann separat betrachtet werden. Eine manuelle Änderung der Kostenstelle, eine nachträgliche Ergänzung der Rechnungsnummer oder eine Rückfrage bei der bestellenden Person sollte dagegen als Eingriff zählen.",[1089],{"type":254,"attrs":1090},{"color":256},{"type":195,"attrs":1092,"content":1093},{"textAlign":26,"key":268},[1094],{"text":1095,"type":201,"marks":1096},"Die Quote sollte außerdem nach Rechnungsart ausgewertet werden. E-Rechnungen, PDF-Rechnungen, Papierbelege, Bestellrechnungen und Nicht-Bestellrechnungen haben unterschiedliche Automatisierungsvoraussetzungen.",[1097],{"type":254,"attrs":1098},{"color":256},{"type":195,"attrs":1100,"content":1101},{"textAlign":26,"key":300},[1102,1107,1114],{"text":1103,"type":201,"marks":1104},"Seit 2025 müssen inländische Unternehmen E-Rechnungen empfangen können. Strukturierte Formate wie XRechnung oder geeignete ZUGFeRD-Profile können die automatische Verarbeitung erleichtern. Weitere Informationen finden Sie im Beitrag zur",[1105],{"type":254,"attrs":1106},{"color":256},{"text":961,"type":201,"marks":1108},[1109,1112],{"type":964,"attrs":1110},{"href":1111,"uuid":26,"anchor":26,"target":26,"linktype":183},"https://www.spendesk.com/de/blog/e-rechnungspflicht-2026-xrechnung-zugferd/",{"type":254,"attrs":1113},{"color":256},{"text":1115,"type":201,"marks":1116},"E-Rechnung Pflicht.",[1117,1119,1121],{"type":964,"attrs":1118},{"href":1111,"uuid":26,"anchor":26,"target":26,"linktype":183},{"type":254,"attrs":1120},{"color":976},{"type":978},{"type":195,"attrs":1123,"content":1124},{"textAlign":26,"key":309},[1125],{"text":1126,"type":201,"marks":1127},"Weitere Hebel sind gepflegte Lieferantenstammdaten, feste Kontierungsvorgaben und eine klare Zuordnung von Kostenstellen. Eine hohe Touchless-Quote ist jedoch nicht automatisch gut, wenn dadurch falsche Kontierungen oder unberechtigte Zahlungen durchlaufen. Sie sollte immer gemeinsam mit Ausnahmequote und Prüfqualität betrachtet werden.",[1128],{"type":254,"attrs":1129},{"color":256},{"type":276,"attrs":1131},{"id":278,"body":1132},[1133],{"_uid":1134,"link":1135,"asset":1138,"caption":1144,"component":1145},"i-c48f10cf-fc79-4b08-8f6d-56049025ecb2",{"id":52,"url":52,"linktype":1136,"fieldtype":184,"cached_url":1137,"prep":42},"story","/de/",{"id":1139,"alt":1140,"name":52,"focus":52,"title":1141,"source":52,"filename":1142,"copyright":158,"fieldtype":180,"meta_data":1143,"is_external_url":29},238713209037212,"Finanz-Arbeitsplatz mit Laptop, Diagrammen, Rechnungsunterlagen, Taschenrechner und farbigen Markierungen zur Prozessanalyse.","Kennzahlen für die Kreditorenbuchhaltung","https://a.storyblok.com/f/146026/1536x1024/bdbffb3554/kreditorenbuchhaltung-kpis-inline.png",{"alt":1140,"title":1141,"copyright":158},"KPIs zeigen, wo Rechnungsprozesse Zeit, Geld oder Qualität verlieren.","image",{"type":289,"attrs":1147,"content":1148},{"level":291,"textAlign":26},[1149],{"text":1150,"type":201,"marks":1151},"First-Pass-Match-Rate: Wie viele Bestellrechnungen passen sofort?",[1152],{"type":254,"attrs":1153},{"color":256},{"type":195,"attrs":1155,"content":1156},{"textAlign":26,"key":318},[1157],{"text":1158,"type":201,"marks":1159},"Die First-Pass-Match-Rate misst, wie viele Rechnungen mit Bestellbezug beim ersten Abgleich mit Bestellung und Wareneingang übereinstimmen.",[1160],{"type":254,"attrs":1161},{"color":256},{"type":195,"attrs":1163,"content":1164},{"textAlign":26,"key":327},[1165],{"text":1166,"type":201,"marks":1167},"Die Kennzahl wird nur für Bestellrechnungen berechnet. Rechnungen ohne Bestellbezug gehören nicht in den Nenner.",[1168],{"type":254,"attrs":1169},{"color":256},{"type":276,"attrs":1171},{"id":278,"body":1172},[1173],{"_uid":1174,"text":1175,"color":1079,"title":1080,"backCtas":1176,"backMedia":1177,"component":287},"i-5605af8f-7225-4879-84e3-b243d2965043","Bestellrechnungen ohne Abweichung beim ersten Abgleich geteilt durch alle Bestellrechnungen, multipliziert mit 100.",[],[],{"type":195,"attrs":1179,"content":1180},{"textAlign":26,"key":349},[1181],{"text":1182,"type":201,"marks":1183},"Eine niedrige First-Pass-Match-Rate entsteht häufig vor dem Rechnungseingang. Typische Ursachen sind nachträglich angelegte Bestellungen, nicht gebuchte Wareneingänge, veraltete Preise oder uneinheitliche Mengeneinheiten.",[1184],{"type":254,"attrs":1185},{"color":256},{"type":195,"attrs":1187,"content":1188},{"textAlign":26,"key":365},[1189],{"text":1190,"type":201,"marks":1191},"Die Verantwortung teilen sich Einkauf und Kreditorenbuchhaltung. Der Einkauf beeinflusst Bestelldisziplin, Preise und Lieferantenkommunikation. Die Kreditorenbuchhaltung beeinflusst Zuordnung, Toleranzen und Klärfallbearbeitung.",[1192],{"type":254,"attrs":1193},{"color":256},{"type":195,"attrs":1195,"content":1196},{"textAlign":26,"key":380},[1197,1202,1209,1217],{"text":1198,"type":201,"marks":1199},"Der",[1200],{"type":254,"attrs":1201},{"color":256},{"text":961,"type":201,"marks":1203},[1204,1207],{"type":964,"attrs":1205},{"href":1206,"uuid":26,"anchor":26,"target":26,"linktype":183},"https://www.spendesk.com/de/blog/rechnungsabgleich-und-three-way-match/",{"type":254,"attrs":1208},{"color":256},{"text":1210,"type":201,"marks":1211},"Drei-Wege-Abgleich",[1212,1214,1216],{"type":964,"attrs":1213},{"href":1206,"uuid":26,"anchor":26,"target":26,"linktype":183},{"type":254,"attrs":1215},{"color":976},{"type":978},{"text":1218,"type":201,"marks":1219}," sollte deshalb nicht nur als Rechnungsprüfung verstanden werden. Er ist auch ein Indikator für die Qualität des Bestell- und Wareneingangsprozesses.",[1220],{"type":254,"attrs":1221},{"color":256},{"type":289,"attrs":1223,"content":1224},{"level":291,"textAlign":26},[1225],{"text":1226,"type":201,"marks":1227},"Ausnahmequote: Wie viele Rechnungen brauchen Klärung?",[1228],{"type":254,"attrs":1229},{"color":256},{"type":195,"attrs":1231,"content":1232},{"textAlign":26,"key":395},[1233],{"text":1234,"type":201,"marks":1235},"Die Ausnahmequote zeigt, wie viele Rechnungen mindestens einen Klärfall erzeugen.",[1236],{"type":254,"attrs":1237},{"color":256},{"type":276,"attrs":1239},{"id":278,"body":1240},[1241],{"_uid":1242,"text":1243,"color":1079,"title":1080,"backCtas":1244,"backMedia":1245,"component":287},"i-7c7e9da8-1a72-492b-b621-2b73a80c9a91","Rechnungen mit mindestens einem Klärfall geteilt durch alle Rechnungen, multipliziert mit 100.",[],[],{"type":195,"attrs":1247,"content":1248},{"textAlign":26,"key":411},[1249],{"text":1250,"type":201,"marks":1251},"Eine Rechnung mit mehreren Problemen sollte in dieser Kennzahl nur einmal gezählt werden. Die einzelnen Klärfälle können zusätzlich separat ausgewertet werden.",[1252],{"type":254,"attrs":1253},{"color":256},{"type":195,"attrs":1255,"content":1256},{"textAlign":26,"key":424},[1257],{"text":1258,"type":201,"marks":1259},"Jeder Klärfall sollte einen Ursachencode erhalten. Beispiele sind fehlende Bestellnummer, falsche Kostenstelle, Preisabweichung, Mengenabweichung, fehlender Wareneingang oder unvollständige Pflichtangaben.",[1260],{"type":254,"attrs":1261},{"color":256},{"type":195,"attrs":1263,"content":1264},{"textAlign":26,"key":437},[1265],{"text":1266,"type":201,"marks":1267},"Ein Logistikunternehmen stellt monatlich 260 Klärfälle fest. 140 davon entstehen durch fehlende Bestellnummern, 50 durch abweichende Preise. Zusammen betreffen diese beiden Ursachen 190 Fälle und damit knapp drei Viertel des gesamten Volumens.",[1268],{"type":254,"attrs":1269},{"color":256},{"type":195,"attrs":1271,"content":1272},{"textAlign":26,"key":450},[1273],{"text":1274,"type":201,"marks":1275},"Die richtige Reaktion besteht nicht darin, alle Klärfälle schneller manuell zu bearbeiten. Zuerst sollten die häufigsten Ursachen behoben werden. In diesem Beispiel wären verbindliche Bestellnummern und eine bessere Preisübertragung wahrscheinlich wirksamer als zusätzliche Sachbearbeitung.",[1276],{"type":254,"attrs":1277},{"color":256},{"type":289,"attrs":1279,"content":1280},{"level":291,"textAlign":26},[1281],{"text":1282,"type":201,"marks":1283},"Quote fristgerechter Zahlungen: Werden Rechnungen pünktlich bezahlt?",[1284],{"type":254,"attrs":1285},{"color":256},{"type":195,"attrs":1287,"content":1288},{"textAlign":26,"key":465},[1289],{"text":1290,"type":201,"marks":1291},"Die Quote fristgerechter Zahlungen misst, wie viele fällige Rechnungen innerhalb der vereinbarten Frist bezahlt wurden.",[1292],{"type":254,"attrs":1293},{"color":256},{"type":276,"attrs":1295},{"id":278,"body":1296},[1297],{"_uid":1298,"text":1299,"color":1079,"title":1080,"backCtas":1300,"backMedia":1301,"component":287},"i-0fe96525-e769-4035-b1ee-53b950cc6c80","Fristgerecht bezahlte, nicht strittige Rechnungen geteilt durch alle im Zeitraum fälligen, nicht strittigen Rechnungen, multipliziert mit 100.",[],[],{"type":195,"attrs":1303,"content":1304},{"textAlign":26,"key":478},[1305],{"text":1306,"type":201,"marks":1307},"Strittige Rechnungen sollten separat ausgewiesen werden. Andernfalls wird eine sachlich begründete Zahlungssperre genauso bewertet wie eine verspätete Zahlung wegen einer liegengebliebenen Freigabe.",[1308],{"type":254,"attrs":1309},{"color":256},{"type":195,"attrs":1311,"content":1312},{"textAlign":26,"key":491},[1313],{"text":1314,"type":201,"marks":1315},"Die Kennzahl wird von Kreditorenbuchhaltung und Treasury gemeinsam verantwortet. Die Kreditorenbuchhaltung sorgt für vollständige und freigegebene Zahlungsdaten. Treasury plant die Liquidität und Zahlungsläufe.",[1316],{"type":254,"attrs":1317},{"color":256},{"type":195,"attrs":1319,"content":1320},{"textAlign":26,"key":504},[1321],{"text":1322,"type":201,"marks":1323},"Ein sinnvoller Prozess prüft regelmäßig, welche Rechnungen in den nächsten sieben Tagen fällig werden und noch keine vollständige Freigabe haben. So wird die Kennzahl direkt mit Freigabedauer und Liquiditätsplanung verbunden.",[1324],{"type":254,"attrs":1325},{"color":256},{"type":195,"attrs":1327,"content":1328},{"textAlign":26,"key":518},[1329,1334,1341,1349],{"text":1330,"type":201,"marks":1331},"Verspätete Zahlungen können Verzugszinsen, zusätzliche Gebühren und schlechtere Lieferkonditionen verursachen. Mehr Informationen bietet der Beitrag zum",[1332],{"type":254,"attrs":1333},{"color":256},{"text":961,"type":201,"marks":1335},[1336,1339],{"type":964,"attrs":1337},{"href":1338,"uuid":26,"anchor":26,"target":26,"linktype":183},"https://www.spendesk.com/de/blog/zahllauf-lieferantenzahlungen/",{"type":254,"attrs":1340},{"color":256},{"text":1342,"type":201,"marks":1343},"Zahllauf für Lieferantenzahlungen",[1344,1346,1348],{"type":964,"attrs":1345},{"href":1338,"uuid":26,"anchor":26,"target":26,"linktype":183},{"type":254,"attrs":1347},{"color":976},{"type":978},{"text":1350,"type":201,"marks":1351},".",[1352],{"type":254,"attrs":1353},{"color":256},{"type":289,"attrs":1355,"content":1356},{"level":291,"textAlign":26},[1357],{"text":1358,"type":201,"marks":1359},"Skontoquote: Wie viel Frühzahlerrabatt wird genutzt?",[1360],{"type":254,"attrs":1361},{"color":256},{"type":195,"attrs":1363,"content":1364},{"textAlign":26,"key":531},[1365],{"text":1366,"type":201,"marks":1367},"Die Skontoquote zeigt, welcher Anteil der tatsächlich erreichbaren Skontobeträge genutzt wurde.",[1368],{"type":254,"attrs":1369},{"color":256},{"type":276,"attrs":1371},{"id":278,"body":1372},[1373],{"_uid":1374,"text":1375,"color":1079,"title":1080,"backCtas":1376,"backMedia":1377,"component":287},"i-3e23ccbc-05ca-444e-a333-efba9f0fccdd","Genutzte Skontobeträge geteilt durch tatsächlich erreichbare Skontobeträge, multipliziert mit 100.",[],[],{"type":195,"attrs":1379,"content":1380},{"textAlign":26,"key":544},[1381],{"text":1382,"type":201,"marks":1383},"„Tatsächlich erreichbar“ ist wichtig. Ein Skonto sollte nicht als verloren gelten, wenn die Rechnung wegen eines sachlichen Streits oder einer falschen Rechnung nicht bezahlt werden durfte.",[1384],{"type":254,"attrs":1385},{"color":256},{"type":195,"attrs":1387,"content":1388},{"textAlign":26,"key":556},[1389],{"text":1390,"type":201,"marks":1391},"Bei zwei Prozent Skonto für eine Zahlung nach zehn statt 30 Tagen zahlt das Unternehmen 20 Tage früher. Der Verzicht auf das Skonto entspricht rechnerisch einem Jahreszins von rund 36,7 Prozent. Die genaue Rechnung berücksichtigt, dass bei Nutzung des Skontos nur 98 Prozent des Rechnungsbetrags überwiesen werden.",[1392],{"type":254,"attrs":1393},{"color":256},{"type":195,"attrs":1395,"content":1396},{"textAlign":26,"key":571},[1397],{"text":1398,"type":201,"marks":1399},"Ein Beispiel: Eine Rechnung über 12.000 Euro bietet zwei Prozent Skonto. Wenn die Freigabe zu spät erfolgt, verliert das Unternehmen 240 Euro. Bei einer solchen Rechnung pro Monat summiert sich der entgangene Betrag auf 2.880 Euro im Jahr.",[1400],{"type":254,"attrs":1401},{"color":256},{"type":195,"attrs":1403,"content":1404},{"textAlign":26,"key":584},[1405,1410,1417,1425],{"text":1406,"type":201,"marks":1407},"Skontorechnungen sollten deshalb bereits bei der Erfassung markiert werden. Die Freigabe kann nach Fälligkeit und Skontofrist priorisiert werden. Weitere Informationen finden Sie im Beitrag zu",[1408],{"type":254,"attrs":1409},{"color":256},{"text":961,"type":201,"marks":1411},[1412,1415],{"type":964,"attrs":1413},{"href":1414,"uuid":26,"anchor":26,"target":26,"linktype":183},"https://www.spendesk.com/de/blog/skonto-fruehzahlerrabatte/",{"type":254,"attrs":1416},{"color":256},{"text":1418,"type":201,"marks":1419},"Skonto und Frühzahlerrabatten",[1420,1422,1424],{"type":964,"attrs":1421},{"href":1414,"uuid":26,"anchor":26,"target":26,"linktype":183},{"type":254,"attrs":1423},{"color":976},{"type":978},{"text":1350,"type":201,"marks":1426},[1427],{"type":254,"attrs":1428},{"color":256},{"type":289,"attrs":1430,"content":1431},{"level":291,"textAlign":26},[1432],{"text":1433,"type":201,"marks":1434},"Kosten pro Rechnung: Was kostet die Verarbeitung?",[1435],{"type":254,"attrs":1436},{"color":256},{"type":195,"attrs":1438,"content":1439},{"textAlign":26,"key":597},[1440],{"text":1441,"type":201,"marks":1442},"Die Kosten pro Rechnung umfassen anteilige Personalkosten, Systemkosten und sonstige Verarbeitungskosten. Dazu gehören beispielsweise Porto, Scannen, externe Dienstleistungen und die interne Administration.",[1443],{"type":254,"attrs":1444},{"color":256},{"type":276,"attrs":1446},{"id":278,"body":1447},[1448],{"_uid":1449,"text":1450,"color":1079,"title":1080,"backCtas":1451,"backMedia":1452,"component":287},"i-51525842-c6f7-4664-a233-cd73bbf02c14","Gesamtkosten der Rechnungsverarbeitung geteilt durch die Zahl der im selben Zeitraum verarbeiteten Rechnungen.",[],[],{"type":195,"attrs":1454,"content":1455},{"textAlign":26,"key":610},[1456],{"text":1457,"type":201,"marks":1458},"Ein Unternehmen hat monatlich 9.000 Euro Personalkosten, 1.200 Euro Systemkosten und 600 Euro sonstige Verarbeitungskosten. Bei 1.200 Rechnungen liegen die Kosten pro Rechnung bei 9 Euro.",[1459],{"type":254,"attrs":1460},{"color":256},{"type":195,"attrs":1462,"content":1463},{"textAlign":26,"key":624},[1464],{"text":1465,"type":201,"marks":1466},"Die Kennzahl sollte nicht isoliert gesenkt werden. Eine niedrigere Zahl kann entstehen, weil weniger geprüft wird, mehr Fehler durchlaufen oder Aufgaben an andere Teams verschoben werden. Kosten pro Rechnung müssen deshalb zusammen mit Ausnahmequote, First-Pass-Match-Rate, fristgerechten Zahlungen und Skontoquote bewertet werden.",[1467],{"type":254,"attrs":1468},{"color":256},{"type":195,"attrs":1470,"content":1471},{"textAlign":26,"key":637},[1472,1477,1483,1491],{"text":1473,"type":201,"marks":1474},"Wiederkehrende Rechnungen mit geringem Betrag können häufig effizienter verarbeitet werden, wenn sie über feste Freigaberegeln oder virtuelle Karten laufen. Weitere Informationen bietet der Beitrag zu",[1475],{"type":254,"attrs":1476},{"color":256},{"text":961,"type":201,"marks":1478},[1479,1481],{"type":964,"attrs":1480},{"href":1041,"uuid":26,"anchor":26,"target":26,"linktype":183},{"type":254,"attrs":1482},{"color":256},{"text":1484,"type":201,"marks":1485},"Accounts Payable mit Spendesk",[1486,1488,1490],{"type":964,"attrs":1487},{"href":1041,"uuid":26,"anchor":26,"target":26,"linktype":183},{"type":254,"attrs":1489},{"color":976},{"type":978},{"text":1350,"type":201,"marks":1492},[1493],{"type":254,"attrs":1494},{"color":256},{"type":289,"attrs":1496,"content":1497},{"level":291,"textAlign":26},[1498],{"text":1499,"type":201,"marks":1500},"So erstellen Sie eine belastbare Baseline",[1501],{"type":254,"attrs":1502},{"color":256},{"type":195,"attrs":1504,"content":1505},{"textAlign":26,"key":650},[1506],{"text":1507,"type":201,"marks":1508},"Eine Baseline ist der Ausgangswert jeder Kennzahl. Sie zeigt, wie der Prozess vor einer Veränderung funktioniert und ermöglicht später einen realistischen Vergleich.",[1509],{"type":254,"attrs":1510},{"color":256},{"type":195,"attrs":1512,"content":1513},{"textAlign":26,"key":663},[1514],{"text":1515,"type":201,"marks":1516},"Messen Sie mindestens drei Monate, damit ein vollständiger Monatsabschluss und unterschiedliche Zahlungszyklen enthalten sind. Ein einzelner Monatswert kann durch Urlaub, Jahresabschluss, außergewöhnliche Bestellungen oder saisonale Schwankungen verzerrt sein.",[1517],{"type":254,"attrs":1518},{"color":256},{"type":195,"attrs":1520,"content":1521},{"textAlign":26,"key":677},[1522],{"text":1523,"type":201,"marks":1524},"Die Daten stammen meist aus mehreren Quellen: ERP-System, DATEV-Export, Rechnungspostfach, Freigabeplattform, Wareneingang und Zahlungsdateien. Vor der Messung müssen diese Daten zusammengeführt und einheitlich definiert werden.",[1525],{"type":254,"attrs":1526},{"color":256},{"type":195,"attrs":1528,"content":1529},{"textAlign":26,"key":690},[1530],{"text":1531,"type":201,"marks":1532},"Segmentieren Sie die Ergebnisse mindestens nach Bestell- und Nicht-Bestellrechnungen, E-Rechnung und PDF-Rechnung sowie wiederkehrenden und einmaligen Rechnungen. Ein Gesamtwert würde schnelle E-Rechnungen mit langsamen Papier- oder Nicht-Bestellrechnungen vermischen.",[1533],{"type":254,"attrs":1534},{"color":256},{"type":195,"attrs":1536,"content":1537},{"textAlign":26,"key":703},[1538],{"text":1539,"type":201,"marks":1540},"Legen Sie für jede Kennzahl eine verantwortliche Rolle, eine Zielrichtung und einen Review-Rhythmus fest. Operative Werte können wöchentlich geprüft werden. Management-Kennzahlen wie Kosten pro Rechnung oder Skontoquote eignen sich für die monatliche Berichterstattung.",[1541],{"type":254,"attrs":1542},{"color":256},{"type":289,"attrs":1544,"content":1545},{"level":291,"textAlign":26},[1546],{"text":1547,"type":201,"marks":1548},"Von der Kennzahl zur Automatisierung",[1549],{"type":254,"attrs":1550},{"color":256},{"type":195,"attrs":1552,"content":1553},{"textAlign":26,"key":716},[1554],{"text":1555,"type":201,"marks":1556},"Eine Kennzahl sollte immer eine konkrete Entscheidung auslösen.",[1557],{"type":254,"attrs":1558},{"color":256},{"type":195,"attrs":1560,"content":1561},{"textAlign":26,"key":730},[1562],{"text":1563,"type":201,"marks":1564},"Wenn die Freigabedauer hoch ist, braucht das Unternehmen möglicherweise Vertretungsregeln, Betragsschwellen und mobile Freigaben. Wenn die First-Pass-Match-Rate niedrig ist, sollte zuerst der Bestellprozess verbessert werden. Wenn die Ausnahmequote durch fehlende Bestellnummern entsteht, braucht es eine verbindliche Bestelldisziplin.",[1565],{"type":254,"attrs":1566},{"color":256},{"type":195,"attrs":1568,"content":1569},{"textAlign":26,"key":743},[1570],{"text":1571,"type":201,"marks":1572},"Eine niedrige Touchless-Quote kann auf schlechte Stammdaten, fehlende Kontierungsvorgaben oder unstrukturierte PDF-Rechnungen hinweisen. In diesem Fall hilft eine Software allein nicht. Erst müssen Daten, Rollen und Regeln klar sein.",[1573],{"type":254,"attrs":1574},{"color":256},{"type":195,"attrs":1576,"content":1577},{"textAlign":26,"key":756},[1578],{"text":1579,"type":201,"marks":1580},"Eine hohe Skontoquote kann dagegen auf verspätete Freigaben oder unpassende Zahlungsläufe hindeuten. Hier sollten Rechnungen nach Fälligkeit und Skontofrist priorisiert werden.",[1581],{"type":254,"attrs":1582},{"color":256},{"type":195,"attrs":1584,"content":1585},{"textAlign":26,"key":768},[1586,1591,1598,1606],{"text":1587,"type":201,"marks":1588},"Spendesk kann Rechnungen zentral erfassen, Freigabeworkflows steuern, Belegdaten verarbeiten und Zahlungsinformationen für die Buchhaltung bereitstellen. Die",[1589],{"type":254,"attrs":1590},{"color":256},{"text":961,"type":201,"marks":1592},[1593,1596],{"type":964,"attrs":1594},{"href":1595,"uuid":26,"anchor":26,"target":26,"linktype":183},"https://www.spendesk.com/de/lp/datev-schnittstelle/",{"type":254,"attrs":1597},{"color":256},{"text":1599,"type":201,"marks":1600},"DATEV-Integration",[1601,1603,1605],{"type":964,"attrs":1602},{"href":1595,"uuid":26,"anchor":26,"target":26,"linktype":183},{"type":254,"attrs":1604},{"color":976},{"type":978},{"text":1607,"type":201,"marks":1608}," kann Rechnungs- und Belegdaten für die Weiterverarbeitung in DATEV Unternehmen online vorbereiten. Welche Kennzahlen direkt verfügbar sind oder aus Exporten berechnet werden müssen, hängt von Produkt und Konfiguration ab.",[1609],{"type":254,"attrs":1610},{"color":256},{"name":1612,"created_at":1613,"published_at":16,"updated_at":1614,"id":1615,"uuid":1616,"content":1617,"slug":1624,"full_slug":1625,"sort_by_date":26,"position":27,"tag_list":1626,"is_startpage":29,"parent_id":1627,"meta_data":26,"group_id":1628,"first_published_at":1629,"release_id":26,"lang":33,"path":26,"alternates":1630,"default_full_slug":1631,"translated_slugs":1632,"_stopResolving":42},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1618,"icon":1619,"name":1612,"component":1623},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1620,"alt":1621,"name":52,"focus":52,"title":52,"filename":1622,"copyright":52,"fieldtype":180,"is_external_url":29},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","de/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[1633,1634,1635],{"path":1631,"name":26,"lang":38,"published":26},{"path":1631,"name":26,"lang":33,"published":26},{"path":1631,"name":26,"lang":41,"published":26},[33],[],[],"2026-11-06 00:00",[],[1642],{"_uid":1643,"link":1644,"asset":1645,"caption":52,"component":1145},"4df9a450-6935-4934-b786-92ed9f18e01f",{"id":52,"url":52,"linktype":1136,"fieldtype":184,"cached_url":1137,"prep":42},{"id":1646,"alt":1647,"name":52,"focus":52,"title":1648,"source":52,"filename":1649,"copyright":158,"fieldtype":180,"meta_data":1650,"is_external_url":29},238784311223809,"Illustration eines Rechnungsprozesses mit mehreren Kennzahlen, Prozessschritten und einer markierten Ausnahme.","KPIs für die Kreditorenbuchhaltung","https://a.storyblok.com/f/146026/1536x1024/b8cb3543c6/kreditorenbuchhaltung-kpis-spendesk-style.png",{"alt":1647,"title":1648,"copyright":158},"Welche Kennzahlen zeigen, ob Ihre Kreditorenbuchhaltung schnell, kontrolliert und kosteneffizient arbeitet? 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So entlasten Sie Ihr Finanzteam und übergeben vollständige Buchungsdaten an Ihre Steuerberatung.",[4137],{"cta":4138,"_uid":4139,"items":4140,"heading":4296,"reverse":29,"component":1799,"sectionSettings":4316},[],"be6ee097-dfb2-4e85-a148-5bc6c2ab3804",[4141,4155,4169,4183,4197,4230,4244],{"_uid":4142,"hide":29,"title":4143,"component":1697,"description":4144},"d2e2038e-903e-48e0-94fa-2ee5516355ba","Was ist ein Kreditorenworkflow?",{"type":192,"attrs":4145,"content":4146},{"backgroundColor":26},[4147],{"type":195,"attrs":4148,"content":4149},{"textAlign":26},[4150],{"text":4151,"type":201,"marks":4152},"Ein Kreditorenworkflow beschreibt den Ablauf von der eingehenden Lieferantenrechnung bis zur Prüfung, Freigabe, Zahlung, Buchung und Archivierung.",[4153],{"type":254,"attrs":4154},{"color":256},{"_uid":4156,"hide":29,"title":4157,"component":1697,"description":4158},"ff217d27-0efe-4d58-a415-e15e5256b3bd","Braucht ein kleines Unternehmen eine eigene Kreditorenbuchhaltung?",{"type":192,"attrs":4159,"content":4160},{"backgroundColor":26},[4161],{"type":195,"attrs":4162,"content":4163},{"textAlign":26},[4164],{"text":4165,"type":201,"marks":4166},"Nicht unbedingt. In kleinen Unternehmen übernimmt häufig eine Person aus dem Büro, der Geschäftsführung oder dem Rechnungswesen den Prozess. Wichtig sind klare Zuständigkeiten, eine Vertretung und eine nachvollziehbare Dokumentation.",[4167],{"type":254,"attrs":4168},{"color":256},{"_uid":4170,"hide":29,"title":4171,"component":1697,"description":4172},"1914971e-587c-453b-9ea1-c1c14088d12f","Wie viele Freigabestufen braucht ein kleines Unternehmen?",{"type":192,"attrs":4173,"content":4174},{"backgroundColor":26},[4175],{"type":195,"attrs":4176,"content":4177},{"textAlign":26},[4178],{"text":4179,"type":201,"marks":4180},"In vielen kleinen Unternehmen reichen zwei Stufen: Die zuständige Teamleitung gibt kleinere Rechnungen frei, die Geschäftsführung größere Beträge oder neue Verträge. Die konkreten Grenzen sollten zum Unternehmen und zum Ausgabenrisiko passen.",[4181],{"type":254,"attrs":4182},{"color":256},{"_uid":4184,"hide":29,"title":4185,"component":1697,"description":4186},"f58eba35-58e5-40a6-8e38-70d0b34cae80","Wie oft sollte ein kleines Unternehmen Zahlungen durchführen?",{"type":192,"attrs":4187,"content":4188},{"backgroundColor":26},[4189],{"type":195,"attrs":4190,"content":4191},{"textAlign":26},[4192],{"text":4193,"type":201,"marks":4194},"Ein bis zwei feste Zahlungsläufe pro Woche reichen häufig aus. Bei vielen Rechnungen oder kurzen Skontofristen kann ein zusätzlicher Lauf sinnvoll sein.",[4195],{"type":254,"attrs":4196},{"color":256},{"_uid":4198,"hide":29,"title":4199,"component":1697,"description":4200},"30dfbf8e-9956-4c3d-8039-7f49fbd86ce1","Müssen kleine Unternehmen E-Rechnungen empfangen können?",{"type":192,"attrs":4201,"content":4202},{"backgroundColor":26},[4203],{"type":195,"attrs":4204,"content":4205},{"textAlign":26},[4206,4211,4218,4226],{"text":4207,"type":201,"marks":4208},"Ja. Für inländische B2B-Umsätze müssen Unternehmen seit dem 1. Januar 2025 grundsätzlich E-Rechnungen empfangen können. Auch Kleinunternehmer:innen im steuerlichen Sinn bleiben von der Empfangspflicht nicht ausgenommen. Die aktuellen Vorgaben finden Sie in den",[4209],{"type":254,"attrs":4210},{"color":256},{"text":961,"type":201,"marks":4212},[4213,4216],{"type":964,"attrs":4214},{"href":4215,"uuid":26,"anchor":26,"target":26,"linktype":183},"https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html",{"type":254,"attrs":4217},{"color":256},{"text":4219,"type":201,"marks":4220},"FAQ des Bundesfinanzministeriums zur E-Rechnung",[4221,4223,4225],{"type":964,"attrs":4222},{"href":4215,"uuid":26,"anchor":26,"target":26,"linktype":183},{"type":254,"attrs":4224},{"color":976},{"type":978},{"text":1350,"type":201,"marks":4227},[4228],{"type":254,"attrs":4229},{"color":256},{"_uid":4231,"hide":29,"title":4232,"component":1697,"description":4233},"228fe185-b8e5-4d79-a519-491264e8de61","Reicht eine Buchhaltungssoftware ohne ERP?",{"type":192,"attrs":4234,"content":4235},{"backgroundColor":26},[4236],{"type":195,"attrs":4237,"content":4238},{"textAlign":26},[4239],{"text":4240,"type":201,"marks":4241},"Für viele kleine Unternehmen ja. 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