企業財務基礎知識培訓教材(ppt 21頁)（英文版）

企業財務基礎知識培訓教材內容提要：
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”, 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
Number of changes processed
Number of verification adjustments
Cost Drivers
Number of assets
Average useful life of assets (i.e. rate of asset turnover)
Number of changes in Master Data leading to manual adjustments.(e.g. change in organisation codes)
Number of revaluation's / disposals.
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