固定资产管理流程(.pptx
《固定资产管理流程(.pptx》由会员分享,可在线阅读,更多相关《固定资产管理流程(.pptx(20页珍藏版)》请在咨信网上搜索。
1、Best Practice Financial Processes:Fixed Assets2PwC175Fixed Assets-Best Practice ObjectivesFixed AssetsObjectivesTo maintain a complete register of all the organisations fixed assets which reflects location,age,current values,associated cost centresTo calculate depreciation consistently with financia
2、l reporting requirementsTo optimise replacement policiesTo minimise ownership costsOrganisationAsset recording integrated with maintenance and non financial dataCentralised asset accountingAsset ownership devolved to business unit levelPeopleControl focusedChallenge asset requisition proposalsProces
3、sesMaintain asset registerAcquisitions and disposalsDepreciation chargeVerifying asset baseMaintaining of valuation basisControlsAsset verificationAsset valuationAcquisition and disposal authoritiesMeasuresNumber of assets maintainedCost of departmentElapsed time to record assetInformation SystemsAs
4、set ledgers integrated with GL and APDepreciation and project control by cost centreAutomated depreciation calculation3PwC175Fixed Assets-Measures/Cost DriversNo of Business Unit FTEs per Fixed Assets FTE90 percentileMedian10 percentile5,2001,40035010 percentileMedian90 percentile731151Cost driversF
5、ixed Assets cost per Business Unit FTE(in s)Median14 days90 percentile40 days10 percentile1 dayFixed Assets processing timeComplexity of assetsNumber of assets on registerNumber of asset movementsComplexity of depreciation policiesComplexity of authorisation proceduresRange of data heldNumber of use
6、rs of data rangeSource:Statistics taken from Benchmarking database:21 February 19974PwC175Separate fixed assets moduleLack of asset ownershipCost of asset usage not attributed to productPerformed by Finance DepartmentIntegrated systems for:Asset tracking via Geographical Information System(GIS)Asset
7、 usageNetwork Capacity PlanningAsset MaintenanceCapital project planning and controlProduct/service costingBU responsibility for ownershipFromToFixed Assets-Trends5PwC175Fixed Assets-Critical Success FactorsThese are a summary of the key business requirements,which must be met to achieve the objecti
8、ves.Asset accounting policies clearly documentedAppropriate coding by asset category establishedAuthority levels clearly definedProcedures surrounding Fixed Asset process are documented and communicated to staffBudgets in place for capital expenditureAll existing assets identified and classifiedStaf
9、f trained in FA process and have clear roles and responsibilitiesStatutory and tax requirements understoodFA calendar in place and communicated to staffStanding data set up on the system reflecting asset accounting policiesAbility to model depreciation scenario6PwC175InventoryAccounts PayableAuditPr
10、oject accountingPurchasingGeneral LedgerFixed AssetsFixed Assets-Level 0 Context DiagramAsset data(depreciation etc)Goods issuedAsset details&asset paymentsMgt ReportsStatutory reportsAsset disposalsCapitalised assetsCommitmentsUnique asset identifierManagement AccountingAccounts receivableMaintenan
11、ceMaintenace CycleCircuit ProvisioningUsage data7PwC175Fixed Assets-Level 1 OverviewChanges in FAPolicies and ProceduresFA registerstructuremaintainedUpdated FA RegisterUpdated FAregister&reportsReconciledGL A/csRequest for adhoc reportsReportsVerified FARegisterAuthorised GLadjustmentsAssets from A
12、P or project accountingAsset AdditionnotificationGL a/cs maintainedfor disposalUpdated FARegisterGL a/cs maintainedfor additions Asset addition notificationAmend/update asset types or categoriesMaintain Standing DataFA 1.1Add AssetsFA 1.2Dispose of AssetsFA 1.3Maintain Asset RegisterFA 1.4Verify Phy
13、sical AssetsFA 1.6Answer Adhoc QueriesFA 1.7AdjustmentsReportsNotification proceduresSystem validation controlsChange request proceduresAuthorisation rulesRequesterFA accountantFinance managerSystem controlsAccounting policiesDisposal procedures,validation procedures,authorisation,reconciliation pro
14、ceduresCost centre manager,FA accounting staff,FA requester,financial managerReportsAP systemFA accounting staffCost centre managersAuthorisation proceduresMaintenance policySystem controlsFA accounting staffCost centre managerManagement accountantDepreciation policiesMaintenance policiesSystems con
15、trolsMonth end reconciliationPeriod end timetableCost centre analysisFA accounting staffFA systemVerification timetableInventory control systemAudit trialAuthorisation for write offsFA accounting staffInventory staffReporting guidelinesSystem controlsFA accounting staffFA systemsCost centre managers
16、Perform Period End RoutinesFA 1.58PwC175Fixed Assets-Level 2 FA1.1 Maintain Standing DataChanges inFA PoliciesandProceduresRequestFormal requestAcceptedrequestRejected requestActionedrequestFA RegisterstructuremaintainedAmend/updateasset typesor categories Raise requestFA 1.11Prepare formal requestF
17、A 1.12Set up new codes/dataFA 1.14Notify affected users&groupsFA 1.15ChangerequestproceduresChangerequestproceduresAuthorisationrulesSystemvalidationcontrolsNotificationproceduresRequesterFA AccountantFinance ManagersFA AccountantFA AccountantReview and approveFA 1.139PwC175Fixed Assets-Notes on Mai
18、ntain Standing DataBest Practice FeaturesAsset accounting polices clearly documented;Master Data set up on the system to reflect these policiesAppropriate coding by asset category establishedProcedures surrounding the Fixed Asset process are documented and communicated to staff including requirement
19、s for issuing new codesAsset Register Rules incorporated into Master File,which control issues of new numbers within structured coding schemeStaff trained in Fixed Asset Accounting processes and have clear roles and responsibilities.They should have a good understanding of network and engineering ar
20、easSupervisory staff understand statutory and tax requirementsInternal Control RequirementsOnce entered,updates should be verified against the original requestsCodes will be received from the Master File and updates will be confirmed against the Master FileThe system will check that all required dat
21、a fields are completeThere must be supervisory review for Master Data updatesKey Performance IndicatorsSpeed of update:time from receipt of request to modification and verification of records:this should not exceed one dayNumber of input errors when asset details are validated:this should be zeroCos
22、t DriversComplexity of assetsNew types of assetsNumber of changes to physical location coding10PwC175Fixed Assets-Level 2 FA1.2 Add AssetsAssets from AP orProject AccountingAsset additionnotificationAP lines withSkeleton detailsAP lines with additional informationAdded AssetsUpdated FA RegisterFA re
23、gister structuremaintainedFA register structuremaintainedGL a/c maintained for additionsInput automatic dataFA 1.21Add additional informationFA 1.23Post asset detailsFA 1.24Input manual dataFA 1.22System controlsAccounting policiesAccountingPoliciesSystemControlsAP SystemFA accounting staffSystem co
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 固定资产 管理 流程
1、咨信平台为文档C2C交易模式,即用户上传的文档直接被用户下载,收益归上传人(含作者)所有;本站仅是提供信息存储空间和展示预览,仅对用户上传内容的表现方式做保护处理,对上载内容不做任何修改或编辑。所展示的作品文档包括内容和图片全部来源于网络用户和作者上传投稿,我们不确定上传用户享有完全著作权,根据《信息网络传播权保护条例》,如果侵犯了您的版权、权益或隐私,请联系我们,核实后会尽快下架及时删除,并可随时和客服了解处理情况,尊重保护知识产权我们共同努力。
2、文档的总页数、文档格式和文档大小以系统显示为准(内容中显示的页数不一定正确),网站客服只以系统显示的页数、文件格式、文档大小作为仲裁依据,平台无法对文档的真实性、完整性、权威性、准确性、专业性及其观点立场做任何保证或承诺,下载前须认真查看,确认无误后再购买,务必慎重购买;若有违法违纪将进行移交司法处理,若涉侵权平台将进行基本处罚并下架。
3、本站所有内容均由用户上传,付费前请自行鉴别,如您付费,意味着您已接受本站规则且自行承担风险,本站不进行额外附加服务,虚拟产品一经售出概不退款(未进行购买下载可退充值款),文档一经付费(服务费)、不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
4、如你看到网页展示的文档有www.zixin.com.cn水印,是因预览和防盗链等技术需要对页面进行转换压缩成图而已,我们并不对上传的文档进行任何编辑或修改,文档下载后都不会有水印标识(原文档上传前个别存留的除外),下载后原文更清晰;试题试卷类文档,如果标题没有明确说明有答案则都视为没有答案,请知晓;PPT和DOC文档可被视为“模板”,允许上传人保留章节、目录结构的情况下删减部份的内容;PDF文档不管是原文档转换或图片扫描而得,本站不作要求视为允许,下载前自行私信或留言给上传者【人****来】。
5、本文档所展示的图片、画像、字体、音乐的版权可能需版权方额外授权,请谨慎使用;网站提供的党政主题相关内容(国旗、国徽、党徽--等)目的在于配合国家政策宣传,仅限个人学习分享使用,禁止用于任何广告和商用目的。
6、文档遇到问题,请及时私信或留言给本站上传会员【人****来】,需本站解决可联系【 微信客服】、【 QQ客服】,若有其他问题请点击或扫码反馈【 服务填表】;文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“【 版权申诉】”(推荐),意见反馈和侵权处理邮箱:1219186828@qq.com;也可以拔打客服电话:4008-655-100;投诉/维权电话:4009-655-100。