企业财务基础知识培训教材.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 req