固定资产管理流程.ppt

➢ BU responsibility for ownership
PwC175
5
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
➢ 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
requisition proposals
Information Systems
➢ Asset ledgers integrated with GL and AP
➢ Depreciation and project control by cost centre
➢ Automated depreciation calculation
PwC175
3
Fixed Assets - Measures/Cost Drivers
No of Business Unit FTEs per Fixed Assets FTE
5,200
1,400 350
90 percentile
Median
10 percentile
Fixed Assets processing time
Controls
➢ Asset verification ➢ Asset valuation ➢ Acquisition 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
Байду номын сангаас
2
People
➢ Control focused ➢ Challenge asset
Fixed Assets - Trends
From
➢ Separate fixed assets module ➢ Lack of asset ownership ➢ Cost of asset usage not attributed to product ➢ Performed by Finance Department
4
To
➢ 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
1 day
14 days
40 days
10 percentile
Median
90 percentile
PwC175
Fixed Assets cost per Business Unit FTE (in £s) £31
£7
10 percentile Median
£151 90 percentile
Cost drivers
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
Best Practice Financial Processes: Fixed Assets
Fixed Assets - Best Practice Objectives
Organisation
➢ Asset recording integrated with maintenance and non financial data
➢ 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