财务管理最佳实践 ppt课件.ppt

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1、BestPracticeFinancialProcesses：普华永道---财务管理最佳实践Content1.BestPracticeFinancialProcesses:FixedAssets2.BestPracticeFinancialProcesses:CashManagement3.BestPracticeFinancialProcesses:ProjectAccounting4.BestPracticeFinancialProcesses:AccountsReceivable5.BestPracticeFinancialPr

2、ocesses:GeneralLedgerFixedAssets-BestPracticeObjectivesFixedAssetsObjectivesTomaintainacompleteregisterofalltheorganisation’sfixedassetswhichreflectslocation,age,currentvalues,associatedcostcentresTocalculatedepreciationconsistentlywithfinancialreportingrequirementsToopt

3、imisereplacementpoliciesTominimiseownershipcostsOrganisationAssetrecordingintegratedwithmaintenanceandnonfinancialdataCentralisedassetaccountingAssetownershipdevolvedtobusinessunitlevelPeopleControlfocusedChallengeassetrequisitionproposalsProcessesMaintainassetregisterAc

4、quisitionsanddisposalsDepreciationchargeVerifyingassetbaseMaintainingofvaluationbasisControlsAssetverificationAssetvaluationAcquisitionanddisposalauthoritiesMeasuresNumberofassetsmaintainedCostofdepartmentElapsedtimetorecordassetInformationSystemsAssetledgersintegratedwi

5、thGLandAPDepreciationandprojectcontrolbycostcentreAutomateddepreciationcalculationMaintainfixedassetregisterControlacquisitionsanddisposalsManageperiodicassetdepreciationVerifyandvalueassetbaseProcessFeaturesDetermineassetcategoriesforinternalandstatutorypurposesMonitora

6、ssetmaintenancechargesApplyinsurancevaluationtokeyassetsEnsureassetresponsibilityatBUlevelIdentifyassetusageSetupappropriatecontrolofassetacquisitionanddisposalsacrosscompanyReportonacquisitionsanddisposalsonamonthlybasisMonitortaxissuesrelatedtoacquisitionsorCIPEnsureBU

7、responsibilityforassetsintheiruseandfordisposallossesDepreciateatpointofassetuseApplydepreciationrulestoassetclassesDepreciationratesinmanagementaccountsinlinewithstatutoryratesLinksassetdepreciationtoproductionandproductcosts/developmentRevaluekeyassetsonaregularbasisba

8、sedonbookvalueandhighriskComprehensiveassetverificationonregularperiodicorrollingbasiswhereassetcannotb