固定资产的管理流程(英文版)(ppt 20页)
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资料简介：
固定资产的管理流程(英文版)内容提要：
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”, i.e. person who controls the asset, rather than a department or the company 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
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