固定資產(chǎn)管理流程ppt課件(已修改)
2025-11-10 19:04 本頁面
【正文】 Best Practice Financial Processes: Fixed Assets ： ； :； ： 2 Pw C175 Fixed Assets Best Practice Objectives Fixed Assets Objectives ? To maintain a plete register of all the anisation’s fixed assets which reflects location, age, current values, associated cost centres ? To calculate depreciation consistently with financial reporting requirements ? To optimise replacement policies ? To minimise ownership costs Organisation ? Asset recording integrated with maintenance and non financial data ? Centralised asset accounting ? Asset ownership devolved to business unit level People ? Control focused ? Challenge asset requisition proposals Processes ? Maintain asset register ? Acquisitions and disposals ? Depreciation charge ? Verifying asset base ? Maintaining of valuation basis Controls ? Asset verification ? Asset valuation ? Acquisition and disposal authorities Measures ? Number of assets maintained ? Cost of department ? Elapsed time to record asset Information Systems ? Asset ledgers integrated with GL and AP ? Depreciation and project control by cost centre ? Automated depreciation calculation 3 Pw C175 Fixed Assets Measures/Cost Drivers No of Business Unit FTEs per Fixed Assets FTE 90 percentile Median 10 percentile 5,200 1,400 350 10 percentile Median 90 percentile 163。7 163。31 163。151 Cost drivers Fixed Assets cost per Business Unit FTE (in 163。s) Median 14 days 90 percentile 40 days 10 percentile 1 day Fixed Assets processing time ? Complexity of assets ? Number of assets on register ? Number of asset movements ? Complexity of depreciation policies ? Complexity of authorisation procedures ? Range of data held ? Number of users of data range Source: Statistics taken from Benchmarking database: 21 February 1997 4 Pw C175 ? Separate fixed assets module ? Lack of asset ownership ? Cost of asset usage not attributed to product ? Performed by Finance Department ? Integrated systems for: – Asset tracking via Geographical Information System (GIS) – Asset usage – Network Capacity Planning – Asset Maintenance – Capital project planning and control – Product/service costing ? BU responsibility for ownership From To Fixed Assets Trends 5 Pw C175 Fixed Assets Critical Success Factors These are a summary of the key business requirements, which must be met to achieve the objectives. ? Asset accounting policies clearly documented ? Appropriate coding by asset category established ? Authority levels clearly defined ? Procedures surrounding Fixed Asset process are documented and municated to staff ? Budgets in place for capital expenditure ? All existing assets identified and classified ? Staff trained in FA process and have clear roles and responsibilities ? Statutory and tax requirements understood ? FA calendar in place and municated to staff ? Standing data set up on the system reflecting asset accounting policies ? Ability to model depreciation scenario 6 Pw C175 Inventory Accounts Payable Audit
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1