固定资产管理流程分析（英文版）(ppt 20页)

固定资产管理流程分析（英文版）内容提要：
These are a summary of the key business requirements, which must be met to achieve the objectives.
Asset accounting policies clearly documented
Appropriate coding by asset category established
Authority levels clearly defined
Procedures surrounding Fixed Asset process are documented and communicated to staff
Budgets in place for capital expenditure
All existing assets identified and classified
Staff trained in FA process and have clear roles and responsibilities
Statutory and tax requirements understood
FA calendar in place and communicated to staff
Standing data set up on the system reflecting asset accounting policies
Ability to model depreciation scenario
……

Best Practice Features：
Asset accounting polices clearly documented; Master Data set up on the system to reflect these policies
Appropriate coding by asset category established
Procedures surrounding the Fixed Asset process are documented and communicated to staff including requirements for issuing new codes
Asset Register Rules incorporated into Master File, which control issues of new numbers within structured coding scheme
Staff trained in Fixed Asset Accounting processes and have clear roles and responsibilities. They should have a good understanding of network and engineering areas
Supervisory staff understand statutory and tax requirements
……

Internal Control requirements
Results of depreciation run compared to expected amounts (from budget or forecast) to identify potential errors and over-runs
Updates to assets’ depreciation information must only be accepted if properly authorised and consistent with management/tax policy
Key Performance Indicators
 Time taken to update depreciation data in fixed asset register at period close
 Reconciling items on depreciation accounts: should be zero
Cost Drivers
Number of depreciation rates
Number of assets

..............................