【文章內容簡介】 ocesses and have clear roles and responsibilities. They should have a good understanding of work and engineering areas ? Supervisory staff understand statutory and tax requirements Internal Control Requirements ? Once entered, updates should be verified against the original requests ? Codes will be received from the Master File and updates will be confirmed against the Master File ? The system will check that all required data fields are plete ? There must be supervisory review for Master Data updates Key Performance Indicators ? Speed of update: time from receipt of request to modification and verification of records: this should not exceed one day ? Number of input errors when asset details are validated: this should be zero Cost Drivers ? Complexity of assets ? New types of assets ? Number of changes to physical location coding 10 PwC175 Fixed Assets Level 2 Add Assets Assets from AP or Project Accounting Asset addition notification AP lines with Skeleton details AP lines with additional information Added Assets Updated FA Register FA register structure maintained FA register structure maintained GL a/c maintained for additions Input automatic data FA Add additional information FA Post asset details FA Input manual data FA System controls Accounting policies Accounting Policies System Controls AP System FA accounting staff System controls amp。 accounting policies FA accounting staff FA accounting staff FA accounting staff Cost centre managers 11 PwC175 Fixed Assets Notes Add Assets Best Practice Features ? Linked databases used in recording asset details, to increase accuracy of the asset register and to eliminate duplicate paper trails ? Appropriate asset “numbering” methods driven by users of asset information。 bar coding used on relevant assets ? Direct links to Project Accounting ? Clear policy established for treatment of assets and guidance on how to classify different types of assets, to reduce the number of reclassifications needed ? System interconnection to MIS (Management Information Systems) for tax and insurance planning ? Assets identified by “custodian”, . person who controls the asset, rather than a department or the pany as a whole ? Unified transfer pricing in all Business Units for asset transfers ? Use of asset transfer strategy to optimise the usage of assets Internal Control Requirements ? Asset number controls ? All asset register updates reviewed after entry, to limit period end differences ? Update details sent periodically to source and asset custodian (or other initiator of the update) for information and coroboration purposes 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 o