在审计过程中提高资产管理绩效【外文翻译】

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1、原文ANAUDITINGPROCESSTOIMPROVEASSETMANAGEMENTPERFORMANCEAnorganization’smaturityinassetmanagementpracticesandprocessescanbedeterminedthroughtheapplicationofanassetmanagementaudit.Themainobjectiveofthisstudywastodevelopandvalidateanassetmanagementauditingmetho

2、dology.Thismethodologyincludesthedevelopmentofaprogramforassetmanagementimprovementandtheapplicationofbusinessprocessre-engineeringasatooltorealizetheimprovementopportunitiesidentifiedthroughtheaudit.Theapplicationofanassetmanagementaudit,accordingtothedeve

3、lopedmethodology,cancreatea"roadmap"toAssetManagementimprovement.Byoptimizingtheassetmanagementpracticesandprocesses,apositivecontributioncanbemadetotheprofitabilityofanybusinessenterprise.1.BACKGROUNDONASSETMANAGEMENTAssetmanagementasaconceptevolvedfrommai

4、ntenancemanagementtoprovideamoreholisticapproachtomanagingthetotallifeofaphysicalasset.Assetmanagementinorganizationshasbecomethefocalpointtoimproveandoptimizethecontributionofaphysicalassettotheoverallsuccessandprofitabilityoftheorganization.Inordertoachie

5、veoptimumreturnoninvestmentfromaphysicalassetandmaximizeitscontributiontotherevenueorsuccessofanorganization,theorganizationneedstogrowitsmaturityinassetmanagement.Thismeansthat,takingintoconsiderationthestagesinanasset'slifecycle,maturitylevelshavetobedefi

6、ned.Anassessmentisneededtomapthelevelofmaturityoftheorganization’scurrentpracticesandprocesses.Kaizestatesthatmanagementauditsprovideaframeworkfororganizationstosystematicallyreview,analyzeandrecommendimprovementsinperformance.Itspurposeisalsotoensurethatma

7、nagementiscarryingoutitsmission,meetingitsgoalsandobjectives,followingproperproceduresandmanagingresourceseffectivelyandefficiently.2.AUDITINGASSETMANAGEMENTTraditionalmaintenancemanagementauditsareconductedthroughinterviewingkeyroleplayersintheorganization

8、withastandardlistofquestions,performingwalk-aboutsandstudyingsomerequesteddocumentsandkeymeasures.Theresultsofsuchauditsarethengivenintheformofascorewithareasofconcernhighlighted.Coetzeesaysthatmeasure