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Besonders der Rechnungsabgleich – also die Prüfung, ob eine Rechnung mit den zugrunde liegenden Bestellungen und Lieferungen übereinstimmt – wird für viele Finanzteams zu einer echten Herausforderung. Denn jede betriebliche Ausgabe beeinflusst direkt das Ergebnis, und Fehler in diesem Prozess können teuer werden.",{"type":64,"content":148},[149],{"text":150,"type":68},"Ein zentraler Bestandteil eines sicheren und korrekten Rechnungsabgleichs ist das sogenannte Three Way Match. Dieses Verfahren hat sich seit Jahren als effektiver Standard etabliert, um Zahlungsfehler, Betrug und Doppelzahlungen zu vermeiden. In vielen Unternehmen wird es jedoch noch manuell durchgeführt – was nicht nur zeitaufwendig ist, sondern oft auch zu Verzögerungen und Fehlerquellen führt.",{"type":64,"content":152},[153],{"text":154,"type":68},"Deshalb lohnt es sich, einen genaueren Blick darauf zu werfen, wie der digitale Rechnungsabgleich mit Three Way Match funktioniert – und warum die Automatisierung dieses Prozesses für wachsende Unternehmen ein entscheidender Schritt in Richtung Effizienz und Skalierbarkeit ist.",{"type":156,"attrs":157,"content":159},"heading",{"level":158},2,[160],{"text":161,"type":68},"Was bedeutet Rechnungsabgleich?",{"type":64,"content":163},[164],{"text":165,"type":68},"Der Rechnungsabgleich ist ein wichtiger Prozess in der Kreditorenbuchhaltung, bei dem geprüft wird, ob eine eingehende Rechnung mit den ursprünglichen Bestell- und Lieferdaten übereinstimmt. Ziel ist es, fehlerhafte oder doppelte Zahlungen zu verhindern und Betrug zu vermeiden. ",{"type":64,"content":167},[168,170,186],{"text":169,"type":68},"Der Rechnungsabgleich ist Teil der Rechnungsprüfung. Mehr zum Thema Rechnungsprüfung und wie moderne Software diesen Prozess unterstützt, erfahren Sie in unserem",{"text":171,"type":68,"marks":172}," Glossar-Beitrag zur Rechnungsprüfung",[173],{"type":174,"attrs":175},"link",{"href":176,"uuid":177,"anchor":26,"target":178,"linktype":179,"story":180},"/de/glossary/rechnungspruefung","1e4cae41-c276-428c-a8dc-cce6155bbc00","_self","story",{"name":181,"id":182,"uuid":177,"slug":183,"url":184,"full_slug":185,"_stopResolving":42},"Rechnungsprüfung",168192195,"rechnungspruefung","glossary/rechnungspruefung","de/glossary/rechnungspruefung",{"text":187,"type":68},".",{"type":64,"content":189},[190],{"text":191,"type":68},"Eine der bewährtesten Methoden ist das sogenannte Three Way Match – zu Deutsch: das 3-Weg-Matching oder der Drei-Wege-Abgleich. ",{"type":156,"attrs":193,"content":194},{"level":158},[195],{"text":196,"type":68},"Was ist das Three Way Match-Verfahren?",{"type":64,"content":198},[199,201,213],{"text":200,"type":68},"Das Three Way Match ist ein zentraler Prüfprozess in der ",{"text":202,"type":68,"marks":203},"Kreditorenbuchhaltung",[204],{"type":174,"attrs":205},{"href":206,"uuid":207,"anchor":26,"target":178,"linktype":179,"story":208},"/de/glossary/kreditorenbuchhaltung","b6e5e07c-5c89-4fee-adce-eac5ce19bea1",{"name":202,"id":209,"uuid":207,"slug":210,"url":211,"full_slug":212,"_stopResolving":42},589858214,"kreditorenbuchhaltung","glossary/kreditorenbuchhaltung","de/glossary/kreditorenbuchhaltung",{"text":214,"type":68},", bei dem drei wesentliche Dokumente miteinander abgeglichen werden, bevor eine Rechnung zur Zahlung freigegeben wird. Ziel ist es, sicherzustellen, dass alles korrekt und vertragsgemäß geliefert und abgerechnet wurde.",{"type":64,"content":216},[217],{"text":218,"type":68},"Die drei Dokumente sind:",{"type":220,"attrs":221},"blok",{"id":222,"body":223},"515287a3-9c8b-4ad7-a757-f9a61f2dc565",[224],{"_uid":225,"type":23,"asset":226,"caption":23,"overlay":232,"component":233},"i-4ca6d977-15d7-4092-bf0b-e5232d6aa2ec",{"id":227,"alt":228,"name":23,"focus":23,"title":229,"source":23,"filename":230,"copyright":23,"fieldtype":55,"meta_data":231,"is_external_url":29},20892232,"Infografik zum Three Way Match, zeigt die 3 Dokumente, die abgeglichen werden müssen","Three way match","https://a.storyblok.com/f/146026/1200x1200/264c9146d9/three-way-matching.jpg",{"alt":228,"title":229,"source":23,"copyright":23},[],"image",{"type":235,"content":236},"bullet_list",[237,249,259],{"type":238,"content":239},"list_item",[240],{"type":64,"content":241},[242,247],{"text":243,"type":68,"marks":244},"Die Bestellung (Purchase Order / PO): ",[245],{"type":246},"bold",{"text":248,"type":68},"Sie enthält alle Details zur ursprünglichen Anforderung – darunter Artikel, Mengen, vereinbarte Preise und Zahlungsbedingungen.",{"type":238,"content":250},[251],{"type":64,"content":252},[253,257],{"text":254,"type":68,"marks":255},"Die Lieferantenrechnung: ",[256],{"type":246},{"text":258,"type":68},"Sie fordert die Zahlung für gelieferte Waren oder Dienstleistungen und enthält wichtige Informationen wie Rechnungsnummer, Betrag und Fälligkeitsdatum.",{"type":238,"content":260},[261],{"type":64,"content":262},[263,267],{"text":264,"type":68,"marks":265},"Der Wareneingang (Goods Receipt): ",[266],{"type":246},{"text":268,"type":68},"Er bestätigt, dass die bestellten Artikel wie vereinbart eingetroffen sind – meist unterzeichnet vom Wareneingangsteam und intern dokumentiert. ",{"type":156,"attrs":270,"content":272},{"level":271},3,[273],{"text":274,"type":68},"Warum ist ein Three Way Match so wichtig?",{"type":64,"content":276},[277],{"text":278,"type":68},"Der Einsatz veralteter oder rein manueller Buchhaltungssysteme in wachsenden Unternehmen erhöht das Risiko für Rechnungsbetrug, verspätete Zahlungen, Doppelbuchungen sowie Liquiditätsprobleme – und belastet zusätzlich die Beziehungen zu Lieferanten und Mitarbeitenden. Umso wichtiger ist es einen dreifachen Abgleich durchzuführen.",{"type":156,"attrs":280,"content":281},{"level":271},[282],{"text":283,"type":68},"Three Way Match vs. Two Way Match",{"type":64,"content":285},[286,288,292,306],{"text":287,"type":68},"Beim Two Way Match werden nur zwei Dokumente miteinander abgeglichen: ",{"text":289,"type":68,"marks":290},"die Bestellung (Purchase Order) und die ",[291],{"type":246},{"text":293,"type":68,"marks":294},"Lieferantenrechnung",[295,305],{"type":174,"attrs":296},{"href":297,"uuid":298,"anchor":26,"target":178,"linktype":179,"story":299},"/de/glossary/lieferantenrechnung","223d7eb8-f369-4e95-b52f-73916718d401",{"name":300,"id":301,"uuid":298,"slug":302,"url":303,"full_slug":304,"_stopResolving":42},"Die Lieferantenrechnung",131832225,"lieferantenrechnung","glossary/lieferantenrechnung","de/glossary/lieferantenrechnung",{"type":246},{"text":307,"type":68},". Dabei wird geprüft, ob die Rechnung in Bezug auf Artikel, Menge und Preis mit den Bestellungen übereinstimmen. Der Wareneingang wird hierbei nicht automatisch berücksichtigt.",{"type":64,"content":309},[310],{"text":311,"type":68},"Der Three Way Match geht also noch einen Schritt weiter – hier wird zusätzlich der Wareneingang (Goods Receipt) mit einbezogen. Das Three Way Match bietet somit einen höheren Schutz gegen die genannten Risiken. ",{"type":156,"attrs":313,"content":314},{"level":158},[315],{"text":316,"type":68},"Wie funktioniert das Three Way Match?",{"type":64,"content":318},[319],{"text":320,"type":68},"Sie fragen Sich: Wie funktioniert das Three Way Matching in der Praxis? Ein typischer Ablauf sieht wie folgt aus:",{"type":235,"content":322},[323,329,350,356,362,368],{"type":238,"content":324},[325],{"type":64,"content":326},[327],{"text":328,"type":68},"Alles beginnt mit einer Bestellanforderung, die zunächst intern geprüft und freigegeben werden muss. ",{"type":238,"content":330},[331],{"type":64,"content":332},[333,335,348],{"text":334,"type":68},"Nach der Genehmigung wird daraus eine offizielle Bestellung (",{"text":336,"type":68,"marks":337},"Purchase Order",[338],{"type":174,"attrs":339},{"href":340,"uuid":341,"anchor":26,"target":178,"linktype":179,"story":342},"/de/blog/purchase-order-und-effektives-bestellmanagement","4bd2d495-8dfa-4186-a62a-d3281e7b3d9a",{"name":343,"id":344,"uuid":341,"slug":345,"url":346,"full_slug":347,"_stopResolving":42},"Purchase Order – so geht effektives Bestellmanagement",594651582,"purchase-order-und-effektives-bestellmanagement","blog/purchase-order-und-effektives-bestellmanagement","de/blog/purchase-order-und-effektives-bestellmanagement",{"text":349,"type":68},") erstellt und an den ausgewählten Lieferanten übermittelt. ",{"type":238,"content":351},[352],{"type":64,"content":353},[354],{"text":355,"type":68},"Dieser liefert die angeforderten Waren oder Dienstleistungen, woraufhin das zuständige Team den Wareneingang dokumentiert – inklusive exakter Mengen und Details zu den gelieferten Artikeln.",{"type":238,"content":357},[358],{"type":64,"content":359},[360],{"text":361,"type":68},"Sobald die Rechnung des Lieferanten eintrifft, beginnt für das Kreditorenteam der entscheidende Rechnungsabgleich:",{"type":238,"content":363},[364],{"type":64,"content":365},[366],{"text":367,"type":68},"Es wird überprüft, ob Artikel und Mengen in allen drei Dokumenten übereinstimmen, die Preise den vereinbarten Konditionen entsprechen, die Liefertermine und gelieferten Mengen eingehalten wurden und alle notwendigen Freigaben vorliegen.",{"type":238,"content":369},[370],{"type":64,"content":371},[372],{"text":373,"type":68},"Treffen diese Punkte nicht zu, müssen Abweichungen erkannt und behoben werden, bevor eine Zahlung erfolgen kann.",{"type":64,"content":375},[376],{"text":377,"type":68},"So wichtig dieser gründliche Prüfprozess für die Zahlungssicherheit und Genauigkeit auch ist – wird er manuell durchgeführt, kann er schnell zu einem Engpass im Zahlungsfluss und zu einer Belastung für das Team werden.",{"type":156,"attrs":379,"content":380},{"level":158},[381],{"text":382,"type":68},"Vorteile der Digitalisierung des Three Way-Match",{"type":64,"content":384},[385,387,400],{"text":386,"type":68},"Mit wachsender Unternehmensgröße und ",{"text":388,"type":68,"marks":389},"immer komplexeren Lieferantennetzwerken",[390],{"type":174,"attrs":391},{"href":392,"uuid":393,"anchor":26,"target":178,"linktype":179,"story":394},"/de/blog/lieferantenmanagment","8fefc281-b6d2-48df-94b3-4b29dc9947a0",{"name":395,"id":396,"uuid":393,"slug":397,"url":398,"full_slug":399,"_stopResolving":42},"  Lieferantenmanagement: Definition, Aufgaben und Best Practices",528087172,"lieferantenmanagement","blog/lieferantenmanagement","de/blog/lieferantenmanagment",{"text":401,"type":68}," wird der manuelle Abgleich von Rechnungen zunehmend unpraktischer. Moderne Tools zur automatisierten Kreditorenbuchhaltung verwandeln diesen traditionell zeitaufwendigen Prozess in einen digitalen, effizienten Workflow – mit zahlreichen Vorteilen:",{"type":156,"attrs":403,"content":404},{"level":271},[405],{"text":406,"type":68},"1. Zentrale Datenquelle („Single Source of Truth“)",{"type":64,"content":408},[409,416],{"text":410,"type":68,"marks":411},"Digitale Rechnungsverarbeitung",[412],{"type":174,"attrs":413},{"href":414,"uuid":415,"anchor":26,"target":178,"linktype":179},"/de/platform/invoice-management","9e3b6790-947e-43d1-acab-ba4d5dcd9ea8",{"text":417,"type":68}," schafft eine zentrale, einheitliche Plattform, auf der alle relevanten Dokumente und Daten für berechtigte Teammitglieder sofort zugänglich sind. Das reduziert nicht nur den Aufwand für physische Ablagen, sondern ermöglicht auch eine transparente Echtzeit-Übersicht über den gesamten Prozess.",{"type":156,"attrs":419,"content":420},{"level":271},[421],{"text":422,"type":68},"2. Höhere Genauigkeit und bessere Kontrolle",{"type":64,"content":424},[425],{"text":426,"type":68},"Automatisierte Abgleichsysteme erkennen Unstimmigkeiten zwischen Dokumenten sofort und sorgen für die Einhaltung definierter Prüfregeln. Das minimiert das Risiko von Zahlungsfehlern und Betrugsversuchen – bei gleichzeitig gleichbleibend hoher Kontrollqualität.",{"type":156,"attrs":428,"content":429},{"level":271},[430],{"text":431,"type":68},"3. 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