Avstämningspunkter

Avstämningspunkter is a term used in Swedish business and accounting referring to predefined moments or checkpoints at which data from different sources are compared to ensure consistency and accuracy. The goal is to bring records into agreement, or avstämning, between internal systems and external evidence.

In practice, avstämningspunkter are used in several domains. In accounting and finance, common points include bank reconciliation (matching the cash ledger with bank statements), accounts receivable and payable reconciliation, intercompany balances, inventory counts compared to the inventory ledger, and asset registers matched with asset records. In data management and IT, avstämningspunkter refer to reconciliation between systems (ERP, CRM, data warehouses) or between master data sources, ensuring data integrity across platforms. In procurement and logistics, they can involve matching purchase orders, goods receipts, and invoices.

The process typically involves defining the point, collecting and reviewing relevant documents, identifying discrepancies, and initiating corrective actions. Evidence is archived to support audit trails, with responsibilities clearly allocated and deadlines set. When mismatches are found, they are analyzed, root causes identified, and adjustments recorded, sometimes requiring journal entries or data corrections in source systems.

Effective avstämningspunkter support internal control, reduce error risk, and improve financial reporting quality. They are usually documented in accounting policies or control manuals and tailored to the organization’s processes, frequency (monthly, quarterly), and regulatory requirements.