普华永道--财务管理最佳实践之固定资产管理

BestPracticeFinancialProcesses:FixedAssets2PwC175FixedAssets-BestPracticeObjectivesFixedAssetsObjectivesTomaintainacompleteregisterofalltheorganisation’sfixedassetswhichreflectslocation,age,currentvalues,associatedcostcentresTocalculatedepreciationconsistentlywithfinancialreportingrequirementsTooptimisereplacementpoliciesTominimiseownershipcostsOrganisationAssetrecordingintegratedwithmaintenanceandnonfinancialdataCentralisedassetaccountingAssetownershipdevolvedtobusinessunitlevelPeopleControlfocusedChallengeassetrequisitionproposalsProcessesMaintainassetregisterAcquisitionsanddisposalsDepreciationchargeVerifyingassetbaseMaintainingofvaluationbasisControlsAssetverificationAssetvaluationAcquisitionanddisposalauthoritiesMeasuresNumberofassetsmaintainedCostofdepartmentElapsedtimetorecordassetInformationSystemsAssetledgersintegratedwithGLandAPDepreciationandprojectcontrolbycostcentreAutomateddepreciationcalculation3PwC175MaintainfixedassetregisterControlacquisitionsanddisposalsManageperiodicassetdepreciationVerifyandvalueassetbaseProcessFeaturesDetermineassetcategoriesforinternalandstatutorypurposesMonitorassetmaintenancechargesApplyinsurancevaluationtokeyassetsEnsureassetresponsibilityatBUlevelIdentifyassetusageSetupappropriatecontrolofassetacquisitionanddisposalsacrosscompanyReportonacquisitionsanddisposalsonamonthlybasisMonitortaxissuesrelatedtoacquisitionsorCIPEnsureBUresponsibilityforassetsintheiruseandfordisposallossesDepreciateatpointofassetuseApplydepreciationrulestoassetclassesDepreciationratesinmanagementaccountsinlinewithstatutoryratesLinksassetdepreciationtoproductionandproductcosts/developmentRevaluekeyassetsonaregularbasisbasedonbookvalueandhighriskComprehensiveassetverificationonregularperiodicorrollingbasiswhereassetcannotbeverifiedviatechnicalassumptions(mosttelco’sdonotverifynetworkassets:thefactthatthenetworkworksisverificationenough)VerifynoncapitalisedassetsSystemFeaturesOnlineassetregisterholdingkeydataandcurrentcostallocationCostcodevalidationwithGLAutomaticlinkstoAPandProjectAccountingsystemtocaptureacquisitionsRevaluationoffeaturesandmasstransfersofassetstonewcostcentresLeasedassetfeaturescompliantwithaccountingstandardsAcquisitionlinkedtopurchaseorderandaccountspayableledgerDisposalslinkedtosalesledgerCIPlinkedtocapitalprojectaccountingEffectivetaxmanagementintegratedwiththefixedassetssystemDepreciationchargedautomaticallytocostcentresinGLForecastassetdepreciationforbudgetpurposesVariabledepreciationrulesforclassesofassetsAssetscanbegroupedfordepreciationrulesVariableassetvaluationmechanismseghistoric,currentreplacementCompleteassetreportsbyphysicallocationandcostcentreReportonidentifiedormissingassetsHoldnoncapitalisedphysicalassistsforverificationBarcodingofassetsforverificationFixedAssets-BestPracticeFeatures4PwC175FixedAssets-Measures/CostDriversNoofBusinessUnitFTEsperFixedAssetsFTE90percentileMedian10percentile5,2001,40035010percentileMedian90percentile£7£31£151CostdriversFixedAssetscostperBusinessUnitFTE(in£s)Median14days90percentile40days10percentile1dayFixedAssetsprocessingtimeComplexityofassetsNumberofassetsonregisterNumberofassetmovementsComplexityofdepreciationpoliciesComplexityofauthorisationproceduresRangeofdataheldNumberofusersofdatarangeSource:StatisticstakenfromBenchmarkingdatabase:21February19975PwC175SeparatefixedassetsmoduleLackofassetownershipCostofassetusagenotattributedtoproductPerformedbyFinanceDepartmentIntegratedsystemsfor:–AssettrackingviaGeographicalInformationSystem(GIS)–Assetusage–NetworkCapacityPlanning–AssetMaintenance–Capitalprojectplanningandcontrol–Product/servicecostingBUresponsibilityforownershipFromToFixedAssets-Trends6PwC175FixedAssets-CriticalSuccessFactorsTheseareasummaryofthekeybusinessrequirements,whichmustbemettoachievetheobjectives.AssetaccountingpoliciesclearlydocumentedAppropriatecodingbyassetcategoryestablishedAuthoritylevelsclearlydefinedProceduressurroundingFixedAssetprocessaredocumentedandcommunicatedtostaffBudgetsinplaceforcapitalexpenditureAllexistingassetsidentifiedandclassifiedStafftrainedinFAprocessandhaveclearrolesandresponsibilitiesStatutoryandtaxrequirementsunderstoodFAcalendarinplaceandcommunicatedtostaffStandingdatasetuponthesystemreflectingassetaccountingpoliciesAbilitytomodeldepreciationscenario7PwC175InventoryAccountsPayableAuditProjectaccountingPurchasingGeneralLedgerFixedAssetsFixedAssets-Level0ContextDiagramAssetdetails&assetpaymentsMgtReportsManagementAccountingAccountsreceivableMaintenanceCircuitProvisioning8PwC175FixedAssets-Level1OverviewFA1.1MaintainStandingDataFA1.2AddAssetsFA1.3DisposeofAssetsFA1.4MaintainAssetRegisterFA1.5PerformPeriodEndRoutinesFA1.6VerifyPhysicalAssetsActivitiesFA1.7AnswerAdhocqueriesRaiserequeste.g.newassetclassPrepareformalrequestReviewandapproveSetupnewcodes/dataNotifyaffectedusersanddepartmentsInputautomaticdataInputmanualdataAddadditionalinformationPostassetdetailsReceiverequestTransferassetsAdjusta