普华永道--财务管理最佳实践之固定资产管理.ppt

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1、BestPracticeFinancialProcesses:FixedAssetsFixedAssets-BestPracticeObjectivesFixedAssetsObjectivesTomaintainacompleteregisterofalltheorganisation’sfixedassetswhichreflectslocation,age,currentvalues,associatedcostcentresTocalculatedepreciationconsistentlywithfinancialreportingrequire

2、mentsTooptimisereplacementpoliciesTominimiseownershipcostsOrganisationAssetrecordingintegratedwithmaintenanceandnonfinancialdataCentralisedassetaccountingAssetownershipdevolvedtobusinessunitlevelPeopleControlfocusedChallengeassetrequisitionproposalsProcessesMaintainassetregisterAcq

3、uisitionsanddisposalsDepreciationchargeVerifyingassetbaseMaintainingofvaluationbasisControlsAssetverificationAssetvaluationAcquisitionanddisposalauthoritiesMeasuresNumberofassetsmaintainedCostofdepartmentElapsedtimetorecordassetInformationSystemsAssetledgersintegratedwithGLandAPDep

4、reciationandprojectcontrolbycostcentreAutomateddepreciationcalculationMaintainfixedassetregisterControlacquisitionsanddisposalsManageperiodicassetdepreciationVerifyandvalueassetbaseProcessFeaturesDetermineassetcategoriesforinternalandstatutorypurposesMonitorassetmaintenancechargesA

5、pplyinsurancevaluationtokeyassetsEnsureassetresponsibilityatBUlevelIdentifyassetusageSetupappropriatecontrolofassetacquisitionanddisposalsacrosscompanyReportonacquisitionsanddisposalsonamonthlybasisMonitortaxissuesrelatedtoacquisitionsorCIPEnsureBUresponsibilityforassetsintheirusea

6、ndfordisposallossesDepreciateatpointofassetuseApplydepreciationrulestoassetclassesDepreciationratesinmanagementaccountsinlinewithstatutoryratesLinksassetdepreciationtoproductionandproductcosts/developmentRevaluekeyassetsonaregularbasisbasedonbookvalueandhighriskComprehensiveassetve

7、rificationonregularperiodicorrollingbasiswhereassetcannotbeverifiedviatechnicalassumptions(mosttelco’sdonotverifynetworkassets:thefactthatthenetworkworksisverificationenough)VerifynoncapitalisedassetsSystemFeaturesOnlineassetregisterholdingkeydataandcurrentcostallocationCostcodeval

8、idationwithGLAutomaticlink