企业财务基础知识培训教材.pptx
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企业财务基础知识培训教材.pptx
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BestPracticeFinancialProcesses:
FixedAssets,FixedAssets-BestPracticeObjectives,FixedAssetsObjectives,Tomaintainacompleteregisterofalltheorganisationsfixedassetswhichreflectslocation,age,currentvalues,associatedcostcentresTocalculatedepreciationconsistentlywithfinancialreportingrequirementsTooptimisereplacementpoliciesTominimiseownershipcosts,Organisation,AssetrecordingintegratedwithmaintenanceandnonfinancialdataCentralisedassetaccountingAssetownershipdevolvedtobusinessunitlevel,People,ControlfocusedChallengeassetrequisitionproposals,Processes,MaintainassetregisterAcquisitionsanddisposalsDepreciationchargeVerifyingassetbaseMaintainingofvaluationbasis,Controls,AssetverificationAssetvaluationAcquisitionanddisposalauthorities,Measures,NumberofassetsmaintainedCostofdepartmentElapsedtimetorecordasset,InformationSystems,AssetledgersintegratedwithGLandAPDepreciationandprojectcontrolbycostcentreAutomateddepreciationcalculation,Maintainfixedassetregister,Controlacquisitionsanddisposals,Manageperiodicassetdepreciation,Verifyandvalueassetbase,ProcessFeatures,DetermineassetcategoriesforinternalandstatutorypurposesMonitorassetmaintenancechargesApplyinsurancevaluationtokeyassetsEnsureassetresponsibilityatBUlevelIdentifyassetusage,SetupappropriatecontrolofassetacquisitionanddisposalsacrosscompanyReportonacquisitionsanddisposalsonamonthlybasisMonitortaxissuesrelatedtoacquisitionsorCIPEnsureBUresponsibilityforassetsintheiruseandfordisposallosses,DepreciateatpointofassetuseApplydepreciationrulestoassetclassesDepreciationratesinmanagementaccountsinlinewithstatutoryratesLinksassetdepreciationtoproductionandproductcosts/development,RevaluekeyassetsonaregularbasisbasedonbookvalueandhighriskComprehensiveassetverificationonregularperiodicorrollingbasiswhereassetcannotbeverifiedviatechnicalassumptions(mosttelcosdonotverifynetworkassets:
thefactthatthenetworkworksisverificationenough)Verifynoncapitalisedassets,SystemFeatures,OnlineassetregisterholdingkeydataandcurrentcostallocationCostcodevalidationwithGLAutomaticlinkstoAPandProjectAccountingsystemtocaptureacquisitionsRevaluationoffeaturesandmasstransfersofassetstonewcostcentresLeasedassetfeaturescompliantwithaccountingstandards,AcquisitionlinkedtopurchaseorderandaccountspayableledgerDisposalslinkedtosalesledgerCIPlinkedtocapitalprojectaccountingEffectivetaxmanagementintegratedwiththefixedassetssystem,DepreciationchargedautomaticallytocostcentresinGLForecastassetdepreciationforbudgetpurposesVariabledepreciationrulesforclassesofassetsAssetscanbegroupedfordepreciationrules,Variableassetvaluationmechanismseghistoric,currentreplacementCompleteassetreportsbyphysicallocationandcostcentreReportonidentifiedormissingassetsHoldnoncapitalisedphysicalassistsforverificationBarcodingofassetsforverification,FixedAssets-BestPracticeFeatures,FixedAssets-Measures/CostDrivers,NoofBusinessUnitFTEsperFixedAssetsFTE,10percentile,Median,90percentile,7,31,151,Costdrivers,FixedAssetscostperBusinessUnitFTE(ins),Median,14days,90percentile,40days,10percentile,1day,FixedAssetsprocessingtime,ComplexityofassetsNumberofassetsonregisterNumberofassetmovementsComplexityofdepreciationpoliciesComplexityofauthorisationproceduresRangeofdataheldNumberofusersofdatarange,Source:
StatisticstakenfromBenchmarkingdatabase:
21February1997,SeparatefixedassetsmoduleLackofassetownershipCostofassetusagenotattributedtoproductPerformedbyFinanceDepartment,Integratedsystemsfor:
AssettrackingviaGeographicalInformationSystem(GIS)AssetusageNetworkCapacityPlanningAssetMaintenanceCapitalprojectplanningandcontrolProduct/servicecostingBUresponsibilityforownership,From,To,FixedAssets-Trends,FixedAssets-CriticalSuccessFactors,Theseareasummaryofthekeybusinessrequirements,whichmustbemettoachievetheobjectives.,AssetaccountingpoliciesclearlydocumentedAppropriatecodingbyassetcategoryestablishedAuthoritylevelsclearlydefinedProceduressurroundingFixedAssetprocessaredocumentedandcommunicatedtostaffBudgetsinplaceforcapitalexpenditureAllexistingassetsidentifiedandclassifiedStafftrainedinFAprocessandhaveclearrolesandresponsibilitiesStatutoryandtaxrequirementsunderstoodFAcalendarinplaceandcommunicatedtostaffStandingdatasetuponthesystemreflectingassetaccountingpoliciesAbilitytomodeldepreciationscenario,Inventory,AccountsPayable,Audit,Projectaccounting,Purchasing,GeneralLedger,FixedAssets,FixedAssets-Level0ContextDiagram,Assetdata(depreciationetc),Goodsissued,Assetdetails&assetpayments,MgtReports,Statutoryreports,Assetdisposals,Capitalisedassets,Commitments,Uniqueassetidentifier,ManagementAccounting,Accountsreceivable,Maintenance,MaintenaceCycle,CircuitProvisioning,Usagedata,FixedAssets-Level1Overview,FA1.1MaintainStandingData,FA1.2AddAssets,FA1.3DisposeofAssets,FA1.4MaintainAssetRegister,FA1.5PerformPeriodEndRoutines,FA1.6VerifyPhysicalAssets,Activities,FA1.7AnswerAdhocqueries,Raiserequeste.g.newassetclassPrepareformalrequestReviewandapproveSetupnewcodes/dataNotifyaffectedusersanddepartments,InputautomaticdataInputmanualdataAddadditionalinformationPostassetdetails,ReceiverequestTransferassetsAdjustassetsRevalueassetsCapitaliseWIPassetsReportonamendmentsWrite-off/downassets,CapitalisedlabourcalculationDepreciationcalculatedDepreciationpostedtoGLReconcileaccountsSendmonthlyreportstoowners,CompileaccuratedataforassetverificationConductinventorycheckHighlightexceptionsTrackassethistory&reconcileUpdateFAregister&prepareGLjournals,ReceiverequestsforadhocreportsProducereports,SelectassetstodisposeObtainquoteifapplicableSell/disposeofassetsNotifyrelevantaccountantsRecordtransactionsinaccountsReconcileGLaccountsCalculateprofit/lossondisposal,ChangesinFAPoliciesandProcedures,FAregisterstructuremaintained,UpdatedFARegister,UpdatedFAregister&reports,ReconciledGLA/cs,Requestforadhocreports,Reports,VerifiedFARegister,AuthorisedGLadjustments,AssetsfromAPorprojectaccounting,AssetAdditionnotification,GLa/csmaintainedfordisposal,UpdatedFARegister,GLa/csmaintainedforadditions,Assetadditionnotification,Amend/updateassettypesorcategories,MaintainStandingData,FA1.1,Adjustments,Reports,NotificationproceduresSystemvalidationcontrolsChangerequestproceduresAuthorisationrules,RequesterFAaccountantFinancemanager,SystemcontrolsAccountingpolicies,Disposalprocedures,validationprocedures,authorisation,reconciliationprocedures,Costcentremanager,FAaccountingstaff,FArequester,financialmanager,Reports,APsystemFAaccountingstaffCostcentremanagers,AuthorisationproceduresMaintenancepolicySystemcontrols,FAaccountingstaffCostcentremanagerManagementaccountant,DepreciationpoliciesMaintenancepoliciesSystemscontrolsMonthendreconciliationPeriodendtimetableCostcentreanalysis,FAaccountingstaffFAsystem,VerificationtimetableInventorycontrolsystemAudittrialAuthorisationforwriteoffs,FAaccountingstaffInventorystaff,ReportingguidelinesSystemcontrols,FAaccountingstaffFAsystemsCostcentremanagers,FixedAssets-Level2FA1.1MaintainStandingData,FA1.11Raiserequest,FA1.12Prepareformalrequest,FA1.13Reviewandapprove,SubProcesses/Notes,FA1.14Setupnewcodes/data,SendrequesttoFAaccountantbye-mailwithfullexplanation/reasonforrequest,EvaluaterequestagainstcurrentFARegistertoidentifyactualneedfornewstandingdataRaiserequestandattachoriginal,EvaluaterequestCommunicateacceptanceorrejectiontooriginator,SetupstandingdatabyFAAccountantReviewset-updataandcodesperiodically,FA1.15Notifyaffectedusersandgroups,ChangesinFAPoliciesandProcedures,Request,Formalrequest,Acceptedrequest,Rejectedrequest,Actionedrequest,FARegisterstructuremaintained,Amend/updateassettypesorcategories,Sendformalnotificationofset-upNotifythatrequestrejectedandwhy,Changerequestprocedures,Changerequestprocedures,Authorisationrules,Systemvalidationcontrols,Notificationprocedures,Requester,FAAccountant,FinanceManagers,FAAccountant,FAAccountant,FixedAssets-NotesonMaintainStandingData,BestPracticeFeaturesAssetaccountingpolicesclearlydocumented;MasterDatasetuponthesystemtoreflectthesepoliciesAppropriatecodingbyassetcategoryestablishedProceduressurroundingtheFixedAssetprocessaredocumentedandcommunicatedtostaffincludingrequirementsforissuingnewcodesAssetRegisterRulesincorporatedintoMasterFile,whichcontrolissuesofnewnumberswithinstructuredcodingschemeStafftrainedinFixedAssetAccountingprocessesandhaveclearrolesandresponsibilities.TheyshouldhaveagoodunderstandingofnetworkandengineeringareasSupervisorystaffunderstandstatutoryandtaxrequirementsInternalControlRequirementsOnceentered,updatesshouldbeverifiedagainsttheoriginalrequestsCodeswillbereceivedfromtheMasterFileandupdateswillbeconfirmedagainsttheMasterFileThesystemwillcheckthatallrequireddatafieldsarecompleteTheremustbesupervisoryreviewforMasterDataupdatesKeyPerformanceIndicatorsSpeedofupdate:
timefromreceiptofrequesttomodificationandverificationofrecords:
thisshouldnotexceedonedayNumberofinputerrorswhenassetdetailsarevalidated:
thisshouldbezeroCostDriversComplexityofassetsNewtypesofassetsNumberofchangestophysicallocationcoding,FixedAssets-Level2FA1.2AddAssets,FA1.21Inputautomaticdata,FA1.22Inputmanualdata,FA
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