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审计过程能改善资产管理绩效【外文翻译】.doc

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审计过程能改善资产管理绩效【外文翻译】.doc

上传人:问道九霄 2012/4/12 文件大小:0 KB

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审计过程能改善资产管理绩效【外文翻译】.doc

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文档介绍:外文文献翻译
原文:
An Auditing Process To Improve Asset Management Performance
anisation's maturity in asset management practices and processes can be determined through the application of an asset management audit. The main objective of this study was to develop and validate an asset management auditing methodology. This methodology includes the development of a program for asset management improvement and the application of program for asset management improvement and the application of business process re-engineering (BPR) as a tool to realise the improvement opportunities identified through the audit. The application of an asset management audit, according to the developed methodology, can create a "roadmap" to Asset Management improvement. By optimising the asset management practices and processes, a positive contribution can be made to the profitability of any business enterprise.
Background On Asset Management
Asset Management (AM) as a concept evolved from maintenance management to provide a more holistic approach to managing the total life of a physical asset. Asset management anisations has e the focal point to improve and optimise the contribution of a physical asset to the overall ess and profitability of anisation. In order to achieve optimum return on investment from a physical asset and maximise its contribution to the revenue or ess of anisation, anisation needs to grow its maturity in asset management. This means that, taking into consideration the stages in an asset's life cycle, maturity levels have to be defined. An assessment is needed to map the level of maturity of anisation's current practices and processes. The states that management audits provide a framework anisations to systematically review, analyse and mend improvements in performance. Its purpose is also to ensure that management is carrying out its mission, meeting its goals and objectives, following proper procedures and managing resources effectively and efficiently.
Auditing Asset