財務(wù)管理系統(tǒng)外文翻譯-全文預(yù)覽
【正文】 ? 處置費用 ? 保險費用 ? 所有以上未列出的有關(guān)該項目的其他費用。 ? 報告對項目發(fā)起人通常只給出該項目的整體狀態(tài)。 的目的清單： ? 政府的采購政策的首要目標是要達到最佳的 VFM。 紅襪是好的，但不斷改善，對所有人都有好處。 ? 最大化回報，同時盡量減少現(xiàn)金和商家?guī)舻馁M用。 財務(wù)控制系統(tǒng)不應(yīng)僅僅是合規(guī)性，他們應(yīng)該對不斷改善的財務(wù)運作等關(guān)鍵方面： ? 定期檢討及改善整體的資本結(jié)構(gòu)。 ? There is an effective stock control system which records ining raw materials and pares them against purchase orders, monitors progress through the production stages (if appropriate) and records the dispatch of finished goods。L)。 and, ? you will need to investigate and explain variances (under or overspends against your budget). Accounting records will need to be detailed enough for you to be able to say at any one time what the financial position is。 ? HM Revenue and Customs will require them。 and, ? some means of monitoring performance against the plan. Since there will always be differences between the actual and the plan, you need some form of control. Beyond a certain anisational size, control can only be exercised by delegation。 to ensure that you are charging and/or paying the right price。 but continual improvement is better for everyone. Financial control of projects Purpose: Established and effective cost control systems and procedures, understood and adopted by all members of the project team, entail less effort than ‘crisis management’ and will release management effort to other areas of the project. Fitness for purpose checklist: ? The prime objective of the government’s procurement policy is to achieve best VFM. ? To exercise financial/cost control, project sponsors need to review and act on the best and most appropriate cost information. This means that they should receive regular, consistent and accurate cost reports that are both prehensive in detail and presented in a manner that permits easy understanding of both status and trends. Reports need to be tailored to suit the individual needs of each project and should always be presented to give a parison of the present position with the control estimate. ? Reports to project sponsors normally give only the status of the project overall. But sponsors will on occasion need to monitor costs against a specific cost centre in more detail. The typical contents of a cost report are given in Annex A. ? Tables of figures are essential, but for rapid understanding and analysis of trends some graphs are helpful. Suggested content: The following aspects should be addressed in a financial report (rather than repeating detailed information available in earlier reports, later reports can summarise the key points and cross refer to the relevant earlier reports): ? development of budget ? original authorised budget ? new budget authorisations (giving justification for changes) ? current authorised budget ? expenditure to date (Each section on budgets and expenditure should address the original base estimates and risk allowances for each element) ? mitments ? agreed variations (giving justification for variations) ? potential/expected claims or disputes awaiting resolution (if the project is going well, this area should be small) ? mitments required to plete ? orders yet to be placed ? variations pending ? future changes anticipated. Each of the following cost elements should be covered: ? inhouse costs and expenses (including all central support services, administration, overheads etc) ? consultancy fees and expenses (design,
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