固定资产管理流程

BestPracticeFinancialProcesses:FixedAssets2PwC175FixedAssets-BestPracticeObjectivesFixedAssetsObjectivesTomaintainacompleteregisterofalltheorganisation’sfixedassetswhichreflectslocation,age,currentvalues,associatedcostcentresTocalculatedepreciationconsistentlywithfinancialreportingrequirementsTooptimisereplacementpoliciesTominimiseownershipcostsOrganisationAssetrecordingintegratedwithmaintenanceandnonfinancialdataCentralisedassetaccountingAssetownershipdevolvedtobusinessunitlevelPeopleControlfocusedChallengeassetrequisitionproposalsProcessesMaintainassetregisterAcquisitionsanddisposalsDepreciationchargeVerifyingassetbaseMaintainingofvaluationbasisControlsAssetverificationAssetvaluationAcquisitionanddisposalauthoritiesMeasuresNumberofassetsmaintainedCostofdepartmentElapsedtimetorecordassetInformationSystemsAssetledgersintegratedwithGLandAPDepreciationandprojectcontrolbycostcentreAutomateddepreciationcalculation3PwC175FixedAssets-Measures/CostDriversNoofBusinessUnitFTEsperFixedAssetsFTE90percentileMedian10percentile5,2001,40035010percentileMedian90percentile£7£31£151CostdriversFixedAssetscostperBusinessUnitFTE(in£s)Median14days90percentile40days10percentile1dayFixedAssetsprocessingtimeComplexityofassetsNumberofassetsonregisterNumberofassetmovementsComplexityofdepreciationpoliciesComplexityofauthorisationproceduresRangeofdataheldNumberofusersofdatarangeSource:StatisticstakenfromBenchmarkingdatabase:21February19974PwC175SeparatefixedassetsmoduleLackofassetownershipCostofassetusagenotattributedtoproductPerformedbyFinanceDepartmentIntegratedsystemsfor:–AssettrackingviaGeographicalInformationSystem(GIS)–Assetusage–NetworkCapacityPlanning–AssetMaintenance–Capitalprojectplanningandcontrol–Product/servicecostingBUresponsibilityforownershipFromToFixedAssets-Trends5PwC175FixedAssets-CriticalSuccessFactorsTheseareasummaryofthekeybusinessrequirements,whichmustbemettoachievetheobjectives.AssetaccountingpoliciesclearlydocumentedAppropriatecodingbyassetcategoryestablishedAuthoritylevelsclearlydefinedProceduressurroundingFixedAssetprocessaredocumentedandcommunicatedtostaffBudgetsinplaceforcapitalexpenditureAllexistingassetsidentifiedandclassifiedStafftrainedinFAprocessandhaveclearrolesandresponsibilitiesStatutoryandtaxrequirementsunderstoodFAcalendarinplaceandcommunicatedtostaffStandingdatasetuponthesystemreflectingassetaccountingpoliciesAbilitytomodeldepreciationscenario6PwC175InventoryAccountsPayableAuditProjectaccountingPurchasingGeneralLedgerFixedAssetsFixedAssets-Level0ContextDiagramAssetdetails&assetpaymentsMgtReportsManagementAccountingAccountsreceivableMaintenanceCircuitProvisioning7PwC175FixedAssets-Level1OverviewChangesinFAPoliciesandProceduresFAregisterstructuremaintainedUpdatedFARegisterUpdatedFAregister&reportsReconciledGLA/c’sRequestforadhocreportsReportsVerifiedFARegisterAuthorisedGLadjustmentsAssetsfromAPorprojectaccountingAssetAdditionnotificationGLa/c’smaintainedfordisposalUpdatedFARegisterGLa/c’smaintainedforadditionsAssetadditionnotificationAmend/updateassettypesorcategoriesMaintainStandingDataFA1.1AddAssetsFA1.2DisposeofAssetsFA1.3MaintainAssetRegisterFA1.4VerifyPhysicalAssetsFA1.6AnswerAdhocQueriesFA1.7AdjustmentsReportsNotificationproceduresSystemvalidationcontrolsChangerequestproceduresAuthorisationrulesRequesterFAaccountantFinancemanagerSystemcontrolsAccountingpoliciesDisposalprocedures,validationprocedures,authorisation,reconciliationproceduresCostcentremanager,FAaccountingstaff,FArequester,financialmanagerReportsAPsystemFAaccountingstaffCostcentremanagersAuthorisationproceduresMaintenancepolicySystemcontrolsFAaccountingstaffCostcentremanagerManagementaccountantDepreciationpoliciesMaintenancepoliciesSystemscontrolsMonthendreconciliationPeriodendtimetableCostcentreanalysisFAaccountingstaffFAsystemVerificationtimetableInventorycontrolsystemAudittrialAuthorisationforwriteoff’sFAaccountingstaffInventorystaffReportingguidelinesSystemcontrolsFAaccountingstaffFAsystemsCostcentremanagersPerformPeriodEndRoutinesFA1.58PwC175FixedAssets-Level2FA1.1MaintainStandingDataChangesinFAPoliciesandProceduresRequestFormalrequestAcceptedrequestRejectedrequestActionedrequestFARegisterstructuremaintainedAmend/updateassettypesorcategoriesRaiserequestFA1.11PrepareformalrequestFA1.12Setupnewcodes/dataFA1.14Notifyaffectedusers&groupsFA1.15ChangerequestproceduresChangerequestproceduresAuthorisationrulesSystemvalidationcontrolsNotificationproceduresRequesterFAAccountantFinanceManagersFAAccountantFAAccountantReviewandapproveFA1.139PwC175FixedAssets-NotesonMaintainStandingDataBestPracticeFeaturesAssetaccountingpolicesclearlydocumented;MasterDatasetuponthesystemtoreflectthesepoliciesAppropriatecodingbyassetcategoryestablishedProceduressurroundingtheFixedAssetprocessaredocumentedandcommunicatedtostaffincludingrequirementsforissuingnewcodesAssetRegisterRulesincorporatedintoMasterFile,whichcontrolissuesofnewnumberswithinstructuredcodingschemeStafftrainedinFixedAssetAccountingprocesse