BestPracticeFinancialProcesses:FixedAssetsFixedAssets-anisation’sfixedassetswhichreflectslocation,age,currentvalues,ountingAssetownershipdevolvedtobusinessunitlevelPeopleControlfocusedChallengeassetrequisitionproposalsProcessesMaintainassetregisterAcquisitionsanddisposalsDepreciationchargeVerifyingassetbaseMaintainingofvaluationbasisControlsAssetverificationAssetvaluationAcquisitionanddisposalauthoritiesMeasuresNumberofassetsmaintainedCostofdepartmentElapsedtimetorecordassetInformationSystemsAssetledgersintegratedwithGLandAPDepreciationandprojectcontrolbycostcentreAutomateddepreciationcalculationFixedAssets-Measures/CostDriversNoofBusinessUnitFTEsperFixedAssetsFTE90percentileMedian10percentile5,2001,40035010percentileMedian90percentile£7£31£151CostdriversFixedAssetscostperBusinessUnitFTE(in£s)plexityofauthorisationproceduresRangeofdataheldNumberofusersofdatarangeSource:StatisticstakenfromBenchmarkingdatabase:21February1997SeparatefixedassetsmoduleLackofassetownershipCostofassetusagenotattributedtoproductPerformedbyFinanceDepartmentIntegratedsystemsfor:AssettrackingviaGeographicalInformationSystem(GIS)workCapacityPlanningAssetMaintenanceCapitalprojectplanningandcontrolProduct/servicecostingBUresponsibilityforownershipFromToFixedAssets-TrendsFixedAssets-essFactorsTheseareasummaryofthekeybusinessrequirements,-Level0ContextDiagramAssetdata(c)GoodsissuedAssetdetails&ountsreceivableMaintenanceMaintenaceCycleCircuitProvisioningUsagedataFixedAssets-Level1OverviewChangesinFAPoliciesandProceduresFAregisterstructuremaintainedUpdatedFARegisterUpdatedFAregister&reportsReconciledGLA/c’ountingAssetAdditionnotificationGLa/c’smaintainedfordisposalUpdatedFARegisterGLa/c’smaintainedforadditionsAssetadditionnotificationAmend/
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