固定资产管理流程

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,2021/2/8,#,Best Practice Financial Processes:Fixed Assets,Fixed Assets-Best Practice Objectives,Fixed Assets,Objectives,To maintain a complete register of all the organisations 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,Fixed Assets-Measures/Cost Drivers,No of Business Unit FTEs per Fixed Assets FTE,90 percentile,Median,10 percentile,5,200,1,400,350,10 percentile,Median,90 percentile,7,31,151,Cost drivers,Fixed Assets cost per Business Unit FTE(in 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,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,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 communicated 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 communicated to staff,Standing data set up on the system reflecting asset accounting policies,Ability to model depreciation scenario,Inventory,Accounts Payable,Audit,Project accounting,Purchasing,General Ledger,Fixed Assets,Fixed Assets-Level 0 Context Diagram,Asset data,(depreciation etc),Goods issued,Asset details,&asset payments,Mgt Reports,Statutory reports,Asset disposals,Capitalised assets,Commitments,Unique asset identifier,Management Accounting,Accounts receivable,Maintenance,Maintenace Cycle,Circuit,Provisioning,Usage data,Fixed Assets-Level 1 Overview,Changes in FA,Policies and,Procedures,FA register,structure,maintained,Updated FA Register,Updated FA,register&,reports,Reconciled,GL A/cs,Request for adhoc reports,Reports,Verified FA,Register,Authorised GL,adjustments,Assets from AP or,project accounting,Asset Addition,notification,GL a/cs maintained,for disposal,Updated FA,Register,GL a/cs maintained,for additions,Asset addition notification,Amend/update asset,types or categories,Maintain Standing Data,FA 1.1,Add Assets,FA 1.2,Dispose of Assets,FA 1.3,Maintain Asset Register,FA 1.4,Verify Physical Assets,FA 1.6,Answer Adhoc Queries,FA 1.7,Adjustments,Reports,Notification procedures,System validation controls,Change request procedures,Authorisation rules,Requester,FA accountant,Finance manager,System controls,Accounting policies,Disposal procedures,validation procedures,authorisation,reconciliation procedures,Cost centre manager,FA accounting staff,FA requester,financial manager,Reports,AP system,FA accounting staff,Cost centre managers,Authorisation procedures,Maintenance policy,System controls,FA accounting staff,Cost centre manager,Management accountant,Depreciation policies,Maintenance policies,Systems controls,Month end reconciliation,Period end timetable,Cost centre analysis,FA accounting staff,FA system,Verification timetable,Inventory control system,Audit trial,Authorisation for write offs,FA accounting staff,Inventory staff,Reporting guidelines,System controls,FA accounting staff,FA systems,Cost centre managers,Perform Period End Routines,FA 1.5,Fixed Assets-Level 2 FA1.1 Maintain Standing Data,Changes in,FA Policies,and,Procedures,Request,Formal request,Accepted,request,Rejected request,Actioned,request,FA Register,structure,maintained,Amend/update,asset types,or categories,Raise request,FA 1.11