在审计过程中提高资产管理绩效【外文翻译】.pdfVIP

原文 AN AUDITING PROCESS TO IMPROVE ASSET MANAGEMENT PERFORMANCE An organization’s maturity in asset management practices and processes can be determined through the application of an asset management audit. The main objective of this study was to develop and validate an asset management auditing methodology. This methodology includes the development of a program for asset management improvement and the application of business process re-engineering as a tool to realize the improvement opportunities identified through the audit. The application of an asset management audit, according to the developed methodology, can create a roadmap to Asset Management improvement. By optimizing the asset management practices and processes, a positive contribution can be made to the profitability of any business enterprise. 1.BACKGROUND ON ASSET MANAGEMENT Asset management as a concept evolved from maintenance management to provide a more holistic approach to managing the total life of a physical asset. Asset management in organizations has become the focal point to improve and optimize the contribution of a physical asset to the overall success and profitability of the organization. In order to achieve optimum return on investment from a physical asset and maximize its contribution to the revenue or success of an organization, the organization needs to grow its maturity in asset management. This means that, taking into consideration the stages in an assets life cycle, maturity levels have to be defined. An assessment is needed to map the level of maturity of the organization’s current practices and processes. Kaize states that management audits provide a framework for organizations to systematically review, analyze and recommend improvements in performance. Its purpose is also to ensure that management is