固定资产管理流程精品文档.ppt

* PwC175 (海量营销管理培训资料下载) Best Practice Financial Processes: Fixed Assets Fixed Assets - Best Practice Objectives Fixed Assets Objectives To maintain a complete 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 To optimise replacement policies To minimise ownership costs Organisation Asset recording integrated with maintenance and non financial data Centralised asset accounting Asset ownership devolved to business unit level People Control focused Challenge asset requisition proposals Processes Maintain asset register Acquisitions and disposals Depreciation charge Verifying asset base Maintaining of valuation basis Controls Asset verification Asset valuation Acquisition and disposal authorities Measures Number of assets maintained Cost of department Elapsed time to record asset Information Systems Asset ledgers integrated with GL and AP Depreciation and project control by cost centre Automated depreciation calculation Fixed Assets - Measures/Cost Drivers No of Business Unit FTEs per Fixed Assets FTE 90 percentile Median 10 percentile 5,200 1,400 350 10 percentile Median 90 percentile ￡7 ￡31 ￡151 Cost drivers Fixed Assets cost per Business Unit FTE (in ￡s) Median 14 days 90 percentile 40 days 10 percentile 1 day Fixed Assets processing time 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 Separate fixed assets module Lack of asset ownership Cost of asset usage not attributed to product Performed by Finance Department Integrated systems for: Asset tracking via Geographical Information System (GIS) Asset usage Network Capacity Planning Asset Maintenance Capital project planning and control Product/service c