PWC的全球最佳财务实践 FIN-PA Best Practice Financial Processes Project Accounting

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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