普华永道--财务管理最佳实践之固定资产管理
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? Identify asset usage
? On line asset register holding key data and current cost allocation
? Cost code validation with GL ? Automatic links to AP and
Project Accounting system to capture acquisitions ? Revaluation of features and mass transfers of assets to new cost centres ? Leased asset features compliant with accounting standards
? Ensure BU responsibility for assets in their use and for disposal losses
? Links asset depreciation to production and product costs/development
System Features
? To calculate depreciation consistently with financial reporting requirements
? To optimise replacement policies ? To minimise ownership costs
People
? Control focused ? Challenge asset
requisition proposals
Information Systems
? Asset ledgers integrated with GL and AP
? Depreciation and project control by cost centre
? Automated depreciation calculation
? 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
? Acquisition linked to purchase order and accounts payable ledger
? Depreciation charged automatically to cost centres in GL
? Disposals linked to sales ledger
? Determine asset categories for internal and statutory purposes
? Monitor asset maintenance charges
? Apply insurance valuation to key assets
? Ensure asset responsibility at BU level
PwC175
3
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
Manage periodic asset depreciation
Verify and value asset base
ຫໍສະໝຸດ Baidu
? Report on acquisitions and
asset classes
disposals on a monthly basis
? Depreciation rates in
? Monitor tax issues related to acquisitions or CIP
management accounts in line with statutory rates
Process Features
? Set up appropriate control of asset acquisition and disposals
? Depreciate at point of asset use
across company
? Apply depreciation rules to
Best Practice Financial Processes: Fixed Assets
2
Fixed Assets - Best Practice Objectives
Organisation
? Asset recording integrated with maintenance and non financial data
Controls
? Asset verification ? Asset valuation ? Acquisition and
disposal authorities
Measures
? Number of assets maintained
? Cost of department
? Elapsed time to record asset
? Forecast asset depreciation for budget purposes
? CIP linked to capital project accounting
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
? On line asset register holding key data and current cost allocation
? Cost code validation with GL ? Automatic links to AP and
Project Accounting system to capture acquisitions ? Revaluation of features and mass transfers of assets to new cost centres ? Leased asset features compliant with accounting standards
? Ensure BU responsibility for assets in their use and for disposal losses
? Links asset depreciation to production and product costs/development
System Features
? To calculate depreciation consistently with financial reporting requirements
? To optimise replacement policies ? To minimise ownership costs
People
? Control focused ? Challenge asset
requisition proposals
Information Systems
? Asset ledgers integrated with GL and AP
? Depreciation and project control by cost centre
? Automated depreciation calculation
? 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
? Acquisition linked to purchase order and accounts payable ledger
? Depreciation charged automatically to cost centres in GL
? Disposals linked to sales ledger
? Determine asset categories for internal and statutory purposes
? Monitor asset maintenance charges
? Apply insurance valuation to key assets
? Ensure asset responsibility at BU level
PwC175
3
Fixed Assets - Best Practice Features
Maintain fixed asset register
Control acquisitions and disposals
Manage periodic asset depreciation
Verify and value asset base
ຫໍສະໝຸດ Baidu
? Report on acquisitions and
asset classes
disposals on a monthly basis
? Depreciation rates in
? Monitor tax issues related to acquisitions or CIP
management accounts in line with statutory rates
Process Features
? Set up appropriate control of asset acquisition and disposals
? Depreciate at point of asset use
across company
? Apply depreciation rules to
Best Practice Financial Processes: Fixed Assets
2
Fixed Assets - Best Practice Objectives
Organisation
? Asset recording integrated with maintenance and non financial data
Controls
? Asset verification ? Asset valuation ? Acquisition and
disposal authorities
Measures
? Number of assets maintained
? Cost of department
? Elapsed time to record asset
? Forecast asset depreciation for budget purposes
? CIP linked to capital project accounting
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