普华永道-财务管理最佳实践之固定资产管理(编辑修改稿)

普华永道-财务管理最佳实践之固定资产管理(编辑修改稿)内容摘要：

tructure maintained Amend/update asset types or categories Raise request FA Prepare formal request FA Set up new codes / data FA Notify affected users amp。 groups FA  Send formal notification of setup  Notify that request rejected and why Change request procedures Change request procedures Authorisation rules System validation controls Notification procedures Requester FA Accountant Finance Managers FA Accountant FA Accountant Review and approve FA 10 PwC175 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 municated 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 work 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 plete  There must be supervisory review for Master Data updates 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 11 PwC175 Fixed Assets Level 2 Add Assets FA Input automatic data FA Input manual data FA Add additional information FA Post asset details Sub Processes / Notes  Receive asset addition notifications from AP into FA Register  Run interfaces with AP to transfer invoice lines  Tag/label asset with unique identifier  Manually enter assets which do not have invoice information  Identify assets as。 – WIP。 – Expenses。 and – Capitalised assets.  Add additional asset datail to lines . – assign asset categories。 – split or merge assets。 and – add to existing as cost adjustment.  Assign asset life  Assign asset to departmental manager, location  Post prepared lines to fixed asset register Assets from AP or Project Accounting Asset addition notification AP lines with Skeleton details AP lines with additional information Added Assets Updated FA Register FA register structure maintained FA register structure maintained GL a/c maintained for additions Input automatic data FA Add additional information FA Post asset details FA Input manual data FA System controls Accounting policies Accounting Policies System Controls AP System FA accounting staff System controls amp。 accounting policies FA accounting staff FA accounting staff FA accounting staff Cost centre managers 12 PwC175 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 duplicate paper trails  Appropriate asset “numbering” methods driven by users of asset information。 bar coding used on relevant assets  Direct links to Project Accounting  Clear policy established for treatment of assets and guidance on how to classify different types of assets, to reduce the number of reclassifications needed  System interconnection to MIS (Management Information Systems) for tax and insurance planning  Assets identified by “custodian”, . person who controls the asset, rather than a department or the pany as a whole  Unified transfer pricing in all Business Units for asset transfers  Use of asset transfer strategy to optimise the usage of assets Internal Control Requirements  Asset number controls  All asset register updates reviewed after entry, to limit period end differences  Update details sent periodically to source and asset custodian (or other initiator of the update) for information and coroboration purposes Key Performance Indicators  Number of reconciliation at period end: if a reconciliation is needed between Fixed Assets and other accounts, this indicates that one or other of the accounts is not up to date  Number of changes processed  Number of verification adjustments Cost Drivers  Number of assets  Ave。