固定資產(chǎn)的管理流程(英文版)(文件)
【正文】 es System validation controls Change request procedures Authorisation rules Requester FA accountant Finance manager System controls Accounting policies Disposal procedures, validation procedures, authorisation, reconciliation procedures Cost centre manager, FA accounting staff, FA requester, financial manager Reports AP system FA accounting staff Cost centre managers Authorisation procedures Maintenance policy System controls FA accounting staff Cost centre manager Management accountant Depreciation policies Maintenance policies Systems controls Month end reconciliation Period end timetable Cost centre analysis FA accounting staff FA system Verification timetable Inventory control system Audit trial Authorisation for write off’s FA accounting staff Inventory staff Reporting guidelines System controls FA accounting staff FA systems Cost centre managers Perform Period End Routines FA Fixed Assets Level 2 Maintain Standing Data Changes in FA Policies and Procedures Request Formal request Accepted request Rejected request Actioned request FA Register structure maintained Amend/update asset types or categories Raise request FA Prepare formal request FA Set up new codes / data FA Notify affected users groups FA Change request procedures Change request procedures Authorisation rules System validation controls Notification procedures Requester FA Accountant Finance Managers FA Accountant FA Accountant Review and approve FA Fixed Assets Notes on Maintain Standing Data Best Practice Features ? Asset accounting polices clearly documented。Best Practice Financial Processes: Fixed Assets 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 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。151 Co
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