普华永道--财务管理最佳实践
合集下载
相关主题
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
➢ Apply depreciation rules to asset classes
➢ Depreciation rates in management accounts in line with statutory rates
➢ Links asset depreciation to production and product costs/development
Manage periodic asset depreciation
Verify and value asset base
Process Features
➢ Determine asset categories for internal and statutory purposes
➢ Set up appropriate control of asset acquisition and disposals across company
➢ Ensure asset responsibility at BU level ➢ Identify asset usage
➢ Ensure BU responsibility for assets in their use and for disposal losses
➢ Depreciate at point of asset use
➢ To maintain a 源自文库omplete register of all the organisation’s fixed assets which reflects location, age, current values, associated cost centres
➢ To calculate depreciation consistently with financial reporting requirements
Best Practice Financial Processes： 普华永道---财务管理最佳实践
Content
1. 1. Best Practice Financial Processes: Fixed Assets 2. 2. Best Practice Financial Processes: Cash Management 3. 3. Best Practice Financial Processes: Project Accounting 4. 4. Best Practice Financial Processes: Accounts Receivable 5. 5. Best Practice Financial Processes: General Ledger
➢ Automated depreciation calculation
Controls
➢ Asset verification ➢ Asset valuation ➢ Acquisition and disposal
authorities
Measures
➢ Number of assets maintained
➢ Revalue key assets on a regular basis based on book value and high risk
➢ Comprehensive asset verification on regular periodic or rolling basis where asset cannot be verified via technical assumptions (most telco’s do not verify network assets: the fact that the network works is verification enough)
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
Fixed Assets Objectives
People
➢ Control focused ➢ Challenge asset requisition
proposals
Processes
➢ Maintain asset register ➢ Acquisitions and disposals ➢ Depreciation charge ➢ Verifying asset base ➢ Maintaining of valuation basis
➢ To optimise replacement policies ➢ To minimise ownership costs
Information Systems
➢ Asset ledgers integrated with GL and AP
➢ Depreciation and project control by cost centre
➢ Cost of department ➢ Elapsed time to record
asset
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
➢ Monitor asset maintenance charges
➢ Report on acquisitions and disposals on a monthly basis
➢ Apply insurance valuation to key assets
➢ Monitor tax issues related to acquisitions or CIP
➢ Depreciation rates in management accounts in line with statutory rates
➢ Links asset depreciation to production and product costs/development
Manage periodic asset depreciation
Verify and value asset base
Process Features
➢ Determine asset categories for internal and statutory purposes
➢ Set up appropriate control of asset acquisition and disposals across company
➢ Ensure asset responsibility at BU level ➢ Identify asset usage
➢ Ensure BU responsibility for assets in their use and for disposal losses
➢ Depreciate at point of asset use
➢ To maintain a 源自文库omplete register of all the organisation’s fixed assets which reflects location, age, current values, associated cost centres
➢ To calculate depreciation consistently with financial reporting requirements
Best Practice Financial Processes： 普华永道---财务管理最佳实践
Content
1. 1. Best Practice Financial Processes: Fixed Assets 2. 2. Best Practice Financial Processes: Cash Management 3. 3. Best Practice Financial Processes: Project Accounting 4. 4. Best Practice Financial Processes: Accounts Receivable 5. 5. Best Practice Financial Processes: General Ledger
➢ Automated depreciation calculation
Controls
➢ Asset verification ➢ Asset valuation ➢ Acquisition and disposal
authorities
Measures
➢ Number of assets maintained
➢ Revalue key assets on a regular basis based on book value and high risk
➢ Comprehensive asset verification on regular periodic or rolling basis where asset cannot be verified via technical assumptions (most telco’s do not verify network assets: the fact that the network works is verification enough)
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
Fixed Assets Objectives
People
➢ Control focused ➢ Challenge asset requisition
proposals
Processes
➢ Maintain asset register ➢ Acquisitions and disposals ➢ Depreciation charge ➢ Verifying asset base ➢ Maintaining of valuation basis
➢ To optimise replacement policies ➢ To minimise ownership costs
Information Systems
➢ Asset ledgers integrated with GL and AP
➢ Depreciation and project control by cost centre
➢ Cost of department ➢ Elapsed time to record
asset
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
➢ Monitor asset maintenance charges
➢ Report on acquisitions and disposals on a monthly basis
➢ Apply insurance valuation to key assets
➢ Monitor tax issues related to acquisitions or CIP