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1、Best Practice Financial Processes: Fixed Assets,Fixed Assets - Best Practice Objectives,Fixed Assets Objectives,To maintain a complete register of all the organisations fixed assets which reflects location, age, current values, associated cost centres To calculate depreciation consistently with fina
2、ncial reporting requirements To optimise replacement policies To minimise ownership costs,Organisation,Asset recording integrated with maintenance and non financial data Centralised asset accounting Asset ownership devolved to business unit level,People,Control focused Challenge asset requisition pr
3、oposals,Processes,Maintain asset register Acquisitions and disposals Depreciation charge Verifying asset base Maintaining of valuation basis,Controls,Asset verification Asset valuation Acquisition and disposal authorities,Measures,Number of assets maintained Cost of department Elapsed time to record
4、 asset,Information Systems,Asset ledgers integrated with GL and AP Depreciation and project control by cost centre Automated depreciation calculation,Fixed Assets - Measures/Cost Drivers,No of Business Unit FTEs per Fixed Assets FTE,10 percentile,Median,90 percentile,7,31,151,Cost drivers,Fixed Asse
5、ts cost per Business Unit FTE (in s),Median,14 days,90 percentile,40 days,10 percentile,1 day,Fixed Assets processing time,Complexity of assets Number of assets on register Number of asset movements Complexity of depreciation policies Complexity of authorisation procedures Range of data held Number
6、of users of data range,Source: Statistics taken from Benchmarking database: 21 February 1997,Separate fixed assets module Lack of asset ownership Cost of asset usage not attributed to product Performed by Finance Department,Integrated systems for: Asset tracking via Geographical Information System (
7、GIS) Asset usage Network Capacity Planning Asset Maintenance Capital project planning and control Product/service costing BU responsibility for ownership,From,To,Fixed Assets - Trends,Fixed Assets - Critical Success Factors,These are a summary of the key business requirements, which must be met to a
8、chieve 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 ident
9、ified 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,Inventory
10、,Accounts Payable,Audit,Project accounting,Purchasing,General Ledger,Fixed Assets,Fixed Assets - Level 0 Context Diagram,Asset data (depreciation etc),Goods issued,Asset details Master Data set up on the system to reflect these policies Appropriate coding by asset category established Procedures sur
11、rounding 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 cl
12、ear 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 Mast
13、er 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 Key Performance Indicators Speed of update: time from receipt of request to modification and verification of records
14、: 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 - Level 2 FA1.2 Add Assets,Assets from AP or Project Accounting,Asset additio
15、n 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,System controls Accounting policies,Accounting Policies,System Controls,AP System FA a
16、ccounting staff System controls 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”, i.e. person who controls the ass
