固定资产的管理流程 (英文版)_第1页
固定资产的管理流程 (英文版)_第2页
固定资产的管理流程 (英文版)_第3页
固定资产的管理流程 (英文版)_第4页
固定资产的管理流程 (英文版)_第5页
已阅读5页，还剩12页未读， 继续免费阅读

下载本文档

版权说明：本文档由用户提供并上传，收益归属内容提供方，若内容存在侵权，请进行举报或认领

文档简介

固定资产的管理流程(英文版)FixedAssets-BestPracticeObjectivesFixedAssetsObjectivesTomaintainacompleteregisterofalltheorganisation’sfixedassetswhichreflectslocation,age,currentvalues,associatedcostcentresTocalculatedepreciationconsistentlywithfinancialreportingrequirementsTooptimisereplacementpoliciesTominimiseownershipcostsOrganisationAssetrecordingintegratedwithmaintenanceandnonfinancialdataCentralisedassetaccountingAssetownershipdevolvedtobusinessunitlevelPeopleControlfocusedChallengeassetrequisitionproposalsProcessesMaintainassetregisterAcquisitionsanddisposalsDepreciationchargeVerifyingassetbaseMaintainingofvaluationbasisControlsAssetverificationAssetvaluationAcquisitionanddisposalauthoritiesMeasuresNumberofassetsmaintainedCostofdepartmentElapsedtimetorecordassetInformationSystemsAssetledgersintegratedwithGLandAPDepreciationandprojectcontrolbycostcentreAutomateddepreciationcalculationFixedAssets-Measures/CostDriversNoofBusinessUnitFTEsperFixedAssetsFTE90percentileMedian10percentile5,2001,40035010percentileMedian90percentile£7£31£151CostdriversFixedAssetscostperBusinessUnitFTE(in£s)Median14days90percentile40days10percentile1dayFixedAssetsprocessingtimeComplexityofassetsNumberofassetsonregisterNumberofassetmovementsComplexityofdepreciationpoliciesComplexityofauthorisationproceduresRangeofdataheldNumberofusersofdatarangeSource:StatisticstakenfromBenchmarkingdatabase:21February1997SeparatefixedassetsmoduleLackofassetownershipCostofassetusagenotattributedtoproductPerformedbyFinanceDepartmentIntegratedsystemsfor:AssettrackingviaGeographicalInformationSystem(GIS)AssetusageNetworkCapacityPlanningAssetMaintenanceCapitalprojectplanningandcontrolProduct/servicecostingBUresponsibilityforownershipFromToFixedAssets-TrendsFixedAssets-CriticalSuccessFactorsTheseareasummaryofthekeybusinessrequirements,whichmustbemettoachievetheobjectives.AssetaccountingpoliciesclearlydocumentedAppropriatecodingbyassetcategoryestablishedAuthoritylevelsclearlydefinedProceduressurroundingFixedAssetprocessaredocumentedandcommunicatedtostaffBudgetsinplaceforcapitalexpenditureAllexistingassetsidentifiedandclassifiedStafftrainedinFAprocessandhaveclearrolesandresponsibilitiesStatutoryandtaxrequirementsunderstoodFAcalendarinplaceandcommunicatedtostaffStandingdatasetuponthesystemreflectingassetaccountingpoliciesAbilitytomodeldepreciationscenarioInventoryAccountsPayableAuditProjectaccountingPurchasingGeneralLedgerFixedAssetsFixedAssets-Level0ContextDiagramAssetdata(depreciationetc)GoodsissuedAssetdetails&assetpaymentsMgtReportsStatutoryreportsAssetdisposalsCapitalisedassetsCommitmentsUniqueassetidentifierManagementAccountingAccountsreceivableMaintenanceMaintenaceCycleCircuitProvisioningUsagedataFixedAssets-Level2FA1.1MaintainStandingDataChangesinFAPoliciesandProceduresRequestFormalrequestAcceptedrequestRejectedrequestActionedrequestFARegisterstructuremaintainedAmend/updateassettypesorcategories

RaiserequestFA1.11PrepareformalrequestFA1.12Setupnewcodes/dataFA1.14Notifyaffectedusers&groupsFA1.15ChangerequestproceduresChangerequestproceduresAuthorisationrulesSystemvalidationcontrolsNotificationproceduresRequesterFAAccountantFinanceManagersFAAccountantFAAccountantReviewandapproveFA1.13FixedAssets-NotesonMaintainStandingDataBestPracticeFeaturesAssetaccountingpolicesclearlydocumented;MasterDatasetuponthesystemtoreflectthesepoliciesAppropriatecodingbyassetcategoryestablishedProceduressurroundingtheFixedAssetprocessaredocumentedandcommunicatedtostaffincludingrequirementsforissuingnewcodesAssetRegisterRulesincorporatedintoMasterFile,whichcontrolissuesofnewnumberswithinstructuredcodingschemeStafftrainedinFixedAssetAccountingprocessesandhaveclearrolesandresponsibilities.TheyshouldhaveagoodunderstandingofnetworkandengineeringareasSupervisorystaffunderstandstatutoryandtaxrequirementsInternalControlRequirementsOnceentered,updatesshouldbeverifiedagainsttheoriginalrequestsCodeswillbereceivedfromtheMasterFileandupdateswillbeconfirmedagainsttheMasterFileThesystemwillcheckthatallrequireddatafieldsarecompleteTheremustbesupervisoryreviewforMasterDataupdatesKeyPerformanceIndicatorsSpeedofupdate:timefromreceiptofrequesttomodificationandverificationofrecords:thisshouldnotexceedonedayNumberofinputerrorswhenassetdetailsarevalidated:thisshouldbezeroCostDriversComplexityofassetsNewtypesofassetsNumberofchangestophysicallocationcodingFixedAssets-Level2FA1.2AddAssetsAssetsfromAPorProjectAccountingAssetadditionnotificationAPlineswithSkeletondetailsAPlineswithadditionalinformationAddedAssetsUpdatedFARegisterFAregisterstructuremaintainedFAregisterstructuremaintainedGLa/cmaintainedforadditionsInputautomaticdataFA1.21AddadditionalinformationFA1.23PostassetdetailsFA1.24InputmanualdataFA1.22SystemcontrolsAccountingpoliciesAccountingPoliciesSystemControlsAPSystemFAaccountingstaffSystemcontrols&accountingpoliciesFAaccountingstaffFAaccountingstaffFAaccountingstaffCostcentremanagersFixedAssets-NotesAddAssetsBestPracticeFeaturesLinkeddatabasesusedinrecordingassetdetails,toincreaseaccuracyoftheassetregisterandtoeliminateduplicatepapertrailsAppropriateasset“numbering”methodsdrivenbyusersofassetinformation;barcodingusedonrelevantassetsDirectlinkstoProjectAccountingClearpolicyestablishedfortreatmentofassetsandguidanceonhowtoclassifydifferenttypesofassets,toreducethenumberofreclassificationsneededSysteminterconnectiontoMIS(ManagementInformationSystems)fortaxandinsuranceplanningAssetsidentifiedby“custodian”,i.e.personwhocontrolstheasset,ratherthanadepartmentorthecompanyasawholeUnifiedtransferpricinginallBusinessUnitsforassettransfersUseofassettransferstrategytooptimisetheusageofassetsInternalControlRequirementsAssetnumbercontrolsAllassetregisterupdatesreviewedafterentry,tolimitperiodenddifferencesUpdatedetailssentperiodicallytosourceandassetcustodian(orotherinitiatoroftheupdate)forinformationandcoroborationpurposesKeyPerformanceIndicatorsNumberofreconciliationatperiodend:ifareconciliationisneededbetweenFixedAssetsandotheraccounts,thisindicatesthatoneorotheroftheaccountsisnotuptodateNumberofchangesprocessedNumberofverificationadjustmentsCostDriversNumberofassetsAverageusefullifeofassets(i.e.rateofassetturnover)NumberofchangesinMasterDataleadingtomanualadjustments.(e.g.changeinorganisationcodes)Numberofrevaluation's/disposalsFixedAssets-Level2FA1.3DisposeofAssetsSalespriceandbuyerconfirmedSale/DisposalcompletedAssetsaleordisposalregisteredwithAccountsdeptFARegisterupdatedAssetsidentifiedfordisposalAssetdisposalnotificationInterfacetoGLSelectassetstodisposeFA1.31Obtainquote(ifapplicable)FA1.32Sell/disposeofassetsFA1.33NotifyfinanceFA1.34ReconcileGLaccountsFA1.36GLa/c’smaintainedfordisposalsUpdateFAregisterDisposalproceduresValuationproceduresAuthorisationproceduresDisposalproceduresDisposalproceduresReconciliationproceduresCostcentremanagersCostcentremanagersCostcentremanagersCostcentremanagerFAaccountingstaffFAregisterFAaccountingstaffFinancialmanagerRecordtransactionsinaccountsFA1.35FixedAssets-Level2FA1.4MaintainAssetRegisterSystemscontrolsUpdatedFARegisterFAaccountingstaffCostcentremanagersManagementaccountantAuthorisationproceduresMaintenancepolicyAssetregisterupdatedReportsAuthorisationproceduresMaintenancepolicyFAAccountingstaffCostcentremanagersReceiverequestFA1.4TransferAssetsFA1.42AdjustAssetsFA1.43Write-off/downAssetsFA1.44RevaluedAssetsFA1.45CapitaliseWIPAssetsFA1.46ReportonadjustmentsFA1.47FAaccountingstaffApprovedrequestFixedAssets-Level2FA1.5PerformPeriodEndRoutineReportsUpdatedFAregister&reportsReconciledGLaccountsDepreciationamountsFAinterfacewithGLAdjustmentsCalculatedepreciationFA1.52PostdepreciationtoGLFA1.53ReconcileaccountsFA1.54SpendmonthlyreportstoassetownersFA1.55DepreciationpoliciesMaintenancepoliciesSystemscontrolsMonthendreconciliationPeriodendtimetableCostcentreanalysisPeriodendtimetableFAaccountingstaffFAaccountingstaffFAsystemFAaccountingstaffFAaccountingstaffFAsystemAdjustmentsFixedAssets-NotesDepreciationcalculation

BestPracticefeaturesIntegratedfixedassetsystemstocalculatedepreciationchargesfortaxandaccountingpurposesDepreciationratesbyassetcategoryarebasedonusefullifeoftheasset,ratherthandesignedtomeetaccountingrequirementsonlyConsistencyofdepreciationmethodsandratesacrossthebusinessInternalControlrequirementsResultsofdepreciationruncomparedtoexpectedamounts(frombudgetorforecast)toidentifypotentialerrorsandover-runsUpdatestoassets’depreciationinformationmustonlybeacceptedifproperlyauthorisedandconsistentwithmanagement/taxpolicyKeyPerformanceIndicatorsTimetakentoupdatedepreciationdatainfixedassetregisteratperiodcloseReconcilingitemsondepreciationaccounts:shouldbezeroCostDriversNumberofdepreciationratesNumberofassetsFixedAssets-Level2FA1.6VerifyPhysicalAssetsUpdatedFAregister&reportsCompletelistforInventorycontrolFeedbackonitemsheldItemstobefurtherinvestigatedIdentifiedcorrectionsVerifiedFAregisterAuthorisedGLadjustmentsCompileaccuratedataforassetverificationFA1.61ConductinventorycheckFA1.62HighlightexceptionsFA1.63TrackassethistoryandreconcileFA1.64UpdateFAregister&prepareGLjournalsFA1.65VerificationtimetableInventor

人人文库> 全部分类> 教育资料 > 辅导培训

温馨提示

  • 1. 本站所有资源如无特殊说明，都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
  • 2. 本站的文档不包含任何第三方提供的附件图纸等，如果需要附件，请联系上传者。文件的所有权益归上传用户所有。
  • 3. 本站RAR压缩包中若带图纸，网页内容里面会有图纸预览，若没有图纸预览就没有图纸。
  • 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
  • 5. 人人文库网仅提供信息存储空间，仅对用户上传内容的表现方式做保护处理，对用户上传分享的文档内容本身不做任何修改或编辑，并不能对任何下载内容负责。
  • 6. 下载文件中如有侵权或不适当内容，请与我们联系，我们立即纠正。
  • 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。

最新文档

评论

0/150

提交评论