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ID:346938
大小:79.50 KB
页数:12页
时间:2017-07-26
《审计过程能改善资产管理绩效【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、外文文献翻译原文:AnAuditingProcessToImproveAssetManagementPerformanceAnorganisation'smaturityinassetmanagementpracticesandprocessescanbedeterminedthroughtheapplicationofanassetmanagementaudit.Themainobjectiveofthisstudywastodevelopandvalidateanassetmanagementauditingmethodology.Thismetho
2、dologyincludesthedevelopmentofaprogramforassetmanagementimprovementandtheapplicationofprogramforassetmanagementimprovementandtheapplicationofbusinessprocessre-engineering(BPR)asatooltorealisetheimprovementopportunitiesidentifiedthroughtheaudit.Theapplicationofanassetmanagementaud
3、it,accordingtothedevelopedmethodology,cancreatea"roadmap"toAssetManagementimprovement.Byoptimisingtheassetmanagementpracticesandprocesses,apositivecontributioncanbemadetotheprofitabilityofanybusinessenterprise.BackgroundOnAssetManagementAssetManagement(AM)asaconceptevolvedfrommai
4、ntenancemanagementtoprovideamoreholisticapproachtomanagingthetotallifeofaphysicalasset.Assetmanagementinorganisationshasbecomethefocalpointtoimproveandoptimisethecontributionofaphysicalassettotheoverallsuccessandprofitabilityoftheorganisation.Inordertoachieveoptimumreturnoninvest
5、mentfromaphysicalassetandmaximiseitscontributiontotherevenueorsuccessofanorganisation,theorganisationneedstogrowitsmaturityinassetmanagement.Thismeansthat,takingintoconsiderationthestagesinanasset'slifecycle,maturitylevelshavetobedefined.Anassessmentisneededtomapthelevelofmaturit
6、yoftheorganisation'scurrentpracticesandprocesses.Thestatesthatmanagementauditsprovideaframeworkfororganisationstosystematicallyreview,analyseandrecommendimprovementsinperformance.Itspurposeisalsotoensurethatmanagementiscarryingoutitsmission,meetingitsgoalsandobjectives,followingp
7、roperproceduresandmanagingresourceseffectivelyandefficiently.12AuditingAssetManagementTraditionalmaintenancemanagementauditsareconductedthroughinterviewingkeyroleplayersintheorganisationwithastandardlistofquestions,performingwalk-aboutsandstudyingsomerequesteddocumentsandkeymeasu
8、res.Theresultsofsuchauditsarethengivenin
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