-财务管理最佳实践之固定资产管理(最新)讲义ppt课件

verification on regular periodic or rolling basis where asset cannot be verified via technical assumptions (most telco’s do
➢ Links asset depreciation to production and product costs/development
-财务管理最佳实践之固定资产管理(最新)ppt课件
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Fixed Assets - Best Practice Objectives
Organisation
➢ Asset recording integrated with maintenance and non financial data
basis
Fixed Assets
Objectives
➢ To maintain a complete register of all the organisation’s fixed assets which reflects location, age, current values, associated cost centres
➢ Acquisition linked to purchase order and accounts payable ledger
➢ Depreciation charged
➢ Variable asset valuation
automatically to cost centres in mechanisms eg historic, current
➢ Centralised asset accounting
➢ Asset ownership devolved to business unit level
Processes
➢ Maintain asset register ➢ Acquisitions and
disposals ➢ Depreciation charge ➢ Verifying asset base ➢ Maintaining of valuation
➢ Monitor tax issues related to acquisitions or CIP
➢ Ensure BU responsibility for assets in their use and for disposal losses
➢ Depreciate at point of asset use ➢ Revalue key assets on a regular
not verify network assets: the fact that the network works is verification enough)
➢ Verify non capitalised assets
System Features
➢ On line asset register holding key data and current cost allocation
➢ Ensure asset responsibility at BU level
➢ Identify asset usage
➢ Set up appropriate control of asset acquisition and disposals across company
➢ Report on acquisitions and disposals on a monthly basis
basis based on book value and
➢ Apply depreciation rules to asset high risk
classes
➢ Comprehensive asset
➢ Depreciation rates in management accounts in line with statutory rates
requisition proposals
Information Systems
➢ Asset ledgers integrated with GL and AP
➢ Depreciation and project control by cost centre
➢ Automated depreciation calculation
Process Features
➢ Determine asset categories for internal and statutory purposes
➢ Monitor asset maintenance charges
➢ Apply insurance valuation to key assets
Controls
➢ Asset verification ➢ Asset valuation ➢ AcquisiΒιβλιοθήκη Baiduion and
disposal authorities
Measures
➢ Number of assets maintained
➢ Cost of department
➢ Elapsed time to record asset
➢ To calculate depreciation consistently with financial reporting requirements
➢ To optimise replacement policies ➢ To minimise ownership costs
People
➢ Control focused ➢ Challenge asset
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
Manage periodic asset depreciation
Verify and value asset base