財(cái)務(wù)管理系統(tǒng)外文翻譯-展示頁
2024-12-29 17:59本頁面
【正文】 the bare minimum, and they represent a missed opportunity to gain improvement and a petitive edge. And that should be enough reason for any size and type of pany to think about using a continual improving process approach to creating a financial internal control system. Sox is nice。 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, feasibility, client advice, legal, construction management, site supervision etc) ? land costs ? way leaves and pensation ? demolition and diversion of existing facilities ? new construction or refurbishment costs ? operating costs ? maintenance costs ? disposal costs ? insurance costs ? all other costs relating to the project not listed above. ? All prices need to be discounted to a mon base. ? Example of a cost summary report Financial Control Financial Control is a major contributory factor to business survival. For many managers, exercising effective financial control is, at best, seen as a mystery and, at worst, not even considered. Yet monitoring a small number of important figures can ensure that you retain plete and effect
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