固定資產(chǎn)的管理流程(英文版)-wenkub
2023-02-28 17:48:24 本頁面
【正文】 poses Key Performance Indicators ? Number of reconciliation at period end: if a reconciliation is needed between Fixed Assets and other accounts, this indicates that one or other of the accounts is not up to date ? Number of changes processed ? Number of verification adjustments Cost Drivers ? Number of assets ? Average useful life of assets (. rate of asset turnover) ? Number of changes in Master Data leading to manual adjustments.(. change in anisation codes) ? Number of revaluation39。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 ? 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 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 Inventory Accounts Payable Audit Project accounting Purchasing General Ledger Fixed Assets Level 0 Context Diagram Asset details asset payments Mgt Reports Management Accounting Accounts receivable Maintenance Circuit Provisioning Fixed Assets Level 1 Overview Changes in FA Policies and Procedures FA register structure maintained Updated FA Register Updated FA register reports Reconciled GL A/ c’s Request for adhoc reports Reports Verified FA Register Authorised GL adjustments Assets from AP or project accounting Asset Addition notification GL a/ c’s maintained for disposal Updated FA Register GL a/c’s maintained for additions Asset addition notification Amend/update asset types or categories Maintain Standing Data FA Add Assets FA Dispose of Assets FA Maintain Asset Register FA Verify Physical Assets FA Answer Adhoc Queries FA Adjustments Reports Notification procedur
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