209普华永道--财务管理最佳实践之固定资产管理[资本运营管理].pptVIP

* PwC175 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 Maintain fixed asset register Control acquisitions and disposals Manage periodic asset depreciation Verify and value asset base Process Features Determine asset categories for internal and statutory purposes Monitor asset maintenance charges Apply insurance valuation to key assets 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 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 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 Revalue key assets on a regular basis based on book value and high risk Comprehensive asset verification on regula