固定資產(chǎn)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