企业财务基础知识培训教材ppt 2.ppt

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

2、imisereplacementpoliciesTominimiseownershipcostsOrganisationAssetrecordingintegratedwithmaintenanceandnonfinancialdataCentralisedassetaccountingAssetownershipdevolvedtobusinessunitlevelPeopleControlfocusedChallengeassetrequisitionproposalsProcessesMaintainassetregisterAcquisitionsanddisposal

3、sDepreciationchargeVerifyingassetbaseMaintainingofvaluationbasisControlsAssetverificationAssetvaluationAcquisitionanddisposalauthoritiesMeasuresNumberofassetsmaintainedCostofdepartmentElapsedtimetorecordassetInformationSystemsAssetledgersintegratedwithGLandAPDepreciationandprojectcontrolbyco

4、stcentreAutomateddepreciationcalculationMaintainfixedassetregisterControlacquisitionsanddisposalsManageperiodicassetdepreciationVerifyandvalueassetbaseProcessFeaturesDetermineassetcategoriesforinternalandstatutorypurposesMonitorassetmaintenancechargesApplyinsurancevaluationtokeyassetsEnsurea

5、ssetresponsibilityatBUlevelIdentifyassetusageSetupappropriatecontrolofassetacquisitionanddisposalsacrosscompanyReportonacquisitionsanddisposalsonamonthlybasisMonitortaxissuesrelatedtoacquisitionsorCIPEnsureBUresponsibilityforassetsintheiruseandfordisposallossesDepreciateatpointofassetuseAppl

6、ydepreciationrulestoassetclassesDepreciationratesinmanagementaccountsinlinewithstatutoryratesLinksassetdepreciationtoproductionandproductcosts/developmentRevaluekeyassetsonaregularbasisbasedonbookvalueandhighriskComprehensiveassetverificationonregularperiodicorrollingbasiswhereassetcannotbev

7、erifiedviatechnicalassumptions(mosttelco’sdonotverifynetworkassets:thefactthatthenetworkworksisverificationenough)VerifynoncapitalisedassetsSystemFeaturesOnlineassetregisterholdingkeydataandcurrentcostallocationCostcodevalidationwithGLAutomaticlink