欢迎来到天天文库
浏览记录
ID:39817713
大小:175.00 KB
页数:10页
时间:2019-07-12
《PWC的全球最佳财务实践 FIN-PA Best Practice Financial Processes Project Accounting》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、BestPracticeFinancialProcesses:ProjectAccountingProjectAccounting-BestPracticesObjectivesProjectAccountingObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemstorecordandmaintaincostsandtimeataprojectandtaskleveltomaintainprojectassets&WorkInProgresstobill/cha
2、rgeforjobscarriedouttoassistinplanning,schedulingandcontrollingprojectstomeasureongoingprofitabilityandtechnicaleffectivenessofprojectsandenablecorrectiveactiontobetakenBridgebetweenfinancialmanagement&projectmanagementEstablishprojectstructureandtypeCreatenewprojectAllocatebudg
3、etTrackactualcostsandtimeReviewprojectsprogressBillorcapitalisecostsCloseprojectMonthlyreportingReconciliationtoothermodulesPhysicalprogressInvoicesbeingpaidKeyperformanceindicatorsProfitabilityofprojectVarianceanalysis(cost,time&materials)AchievementoftechnicalobjectivesOn-line
4、timesheetinputEliminaterekeyingofdataIntegratedsystemsEmpowerprojectmanagersTocontrolinformationandtakecorrectiveactionAlogicallydefinedproject&tasknumberingsystemisusedwithaproject/jobnumberthatallowsdivisionandreportingbylogicalelementsorsegmentsAfacilitytopredefinealistofproj
5、ecttypesEstablishwhoowns,whocontrolsandwhomonitorstheprojectBudgetestablishedinfinancialandquantitativetermsasanoptionBudgetsbyindividualpropertyandgroupofprojectsReforecasting/multiplebudgetfacilityMulticurrencybudgetingInformationfrompastprojectsavailabletoassistwithestimateof
6、futureprojectcostsDirectcostsallocatedpertimesheetentryIndirectcostspertimesheet/algorithmsCollectcostsinlinewithprojectmilestones/phasesVariouswaysofcollectingcosts;fullcost,marginal,directcosts,directcostsanduplift,etc,Actualsandcommitments(iePO)raisedagainstprojectbudgetMonit
7、oragainstdefinedmilestonesConfirmphysicalprogressofprojectAmendbudgetsforknowncostsoverruns/savingsProjectcostscanbeallocatedtodepartmentsorbilledtocustomersatappropriatetimesChargeagainstagreedmilestonesBestPracticeFeaturesProjectAccounting-BestpracticefeaturesEstablishprojectA
8、llocatebudgetsAllocatecosts&timeReviewprojectpr
此文档下载收益归作者所有