PwC的财务管理最佳实践 FIN-FA-Best Practice.ppt

Best Practice Financial Processes: Fixed Assets Fixed Assets - Best Practice Objectives Fixed Assets - Best Practice Features Fixed Assets - Best Practice Features Fixed Assets - Measures/Cost Drivers Fixed Assets - Trends Fixed Assets - Critical Success Factors These are a summary of the key business requirements, which must be met to achieve the objectives. Fixed Assets - Level 0 Context Diagram Fixed Assets - Level 1 Overview Fixed Assets - Notes on Maintain Standing Data 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 Once entered, updates should be verified against the original requests Codes will be received from the Master File and updates will be confirmed against the Master File The system will check that all required data fields are complete There must be supervisory review for Master Data updates Fixed Assets - Notes on Maintain Standing Data Key Performance Indicators Speed of update: time from receipt of request to modification and verification of records: this should not exceed one day Number of input errors when asset details are validated: this should be zero Cost Drivers Complexity of assets New types of assets Number of changes to physical location coding Fixed Assets - Notes Add Assets Best Practice Features Linked databases used in recording asset details, to increase accuracy of the asset register and to eliminate