固定資產(chǎn)管理流程ppt課件-在線瀏覽
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【正文】 ify affected users amp。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 4 Pw C175 ? 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 5 Pw C175 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 6 Pw C175 Inventory Accounts Payable Audit Project accounting Purchasing General Ledger Fixed Assets Fixed Assets Level 0 Context Diagram Asset details amp。31 163。Best Practice Financial Processes: Fixed Assets ： ； :； ： 2 Pw C175 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 3 Pw C175 Fixed Assets Measures/Cost Drivers No of Business Unit FTEs per Fixed Assets FTE 90 percentile Median 10 percentile 5,20
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