BestPracticeFinanciaPrcesses文档 .pptVIP

Project Accounting - Level 1 Overview Standing data Request Budgeting procedures Authorisation procedure Technical Policy / requirements Project Accounting Policy Management Accountant Technical support Budget holder Project owmer PA structure Achieve information Authorisation rules Reporting rules Technical standards PA procedures / templates Management accountant Project managers Financial accountant Budget holder Reports Progress reports Financial procedures PA procedures Management feedback Technical Feed back Authorised project Communication and reporting guidelines PA procedures Management feedback Technical Feed back Management accountant Technical Staff Project Managers AP system PO system Time recording system Technical staff/operations Project Managers Financial accountant Maintain standing data PA1.1 Set up project PA1.2 Monitor project PA1.3 Analyse and revise project PA1.4 Close project PA1.5 Project authorisation documentation Updated project details and costs Time and costs Closed project Customer invoices Capitalised costs Status guidelines Notification procedures FA procedures Review procedures Consolidate procedure Reporting guidelines Review Procedures Reporting authorisation procedures Budgeting procedures Clarify procedures Archiving procedures Management accountant Project managers/owner Directors Budget Holder Billing system FA accountant/system Asset management system Project Accounting - Appendix 1 : IDEF Process Flow The diagram below provides a key to the process diagrams used in this document. Process / activity Controls (i.e. Procedures Standards Requirements for rework) Output (i.e. Information Material) Resources (i.e. People Functions IT systems Machines) Input (i.e. Information Material) * * * * Fixed Assets - Level 0 Context Diagram Inventory Accounts Payable Audit Project accounting Purchasing General Ledger Fixed Assets Asset data (depreciation etc) Goods issued Asset details asset payments Mgt Reports Statutory r