1、原文ANAUDITINGPROCESSTOIMPROVEASSETMANAGEMENTPERFORMANCEANORGANIZATIONSMATURITYINASSETMANAGEMENTPRACTICESANDPROCESSESCANBEDETERMINEDTHROUGHTHEAPPLICATIONOFANASSETMANAGEMENTAUDITTHEMAINOBJECTIVEOFTHISSTUDYWASTODEVELOPANDVALIDATEANASSETMANAGEMENTAUDITINGMETHODOLOGYTHISMETHODOLOGYINCLUDESTHEDEVELOPMENTOF
2、APROGRAMFORASSETMANAGEMENTIMPROVEMENTANDTHEAPPLICATIONOFBUSINESSPROCESSREENGINEERINGASATOOLTOREALIZETHEIMPROVEMENTOPPORTUNITIESIDENTIFIEDTHROUGHTHEAUDITTHEAPPLICATIONOFANASSETMANAGEMENTAUDIT,ACCORDINGTOTHEDEVELOPEDMETHODOLOGY,CANCREATEA“ROADMAP“TOASSETMANAGEMENTIMPROVEMENTBYOPTIMIZINGTHEASSETMANAGEM
3、ENTPRACTICESANDPROCESSES,APOSITIVECONTRIBUTIONCANBEMADETOTHEPROFITABILITYOFANYBUSINESSENTERPRISE1BACKGROUNDONASSETMANAGEMENTASSETMANAGEMENTASACONCEPTEVOLVEDFROMMAINTENANCEMANAGEMENTTOPROVIDEAMOREHOLISTICAPPROACHTOMANAGINGTHETOTALLIFEOFAPHYSICALASSETASSETMANAGEMENTINORGANIZATIONSHASBECOMETHEFOCALPOIN
4、TTOIMPROVEANDOPTIMIZETHECONTRIBUTIONOFAPHYSICALASSETTOTHEOVERALLSUCCESSANDPROFITABILITYOFTHEORGANIZATIONINORDERTOACHIEVEOPTIMUMRETURNONINVESTMENTFROMAPHYSICALASSETANDMAXIMIZEITSCONTRIBUTIONTOTHEREVENUEORSUCCESSOFANORGANIZATION,THEORGANIZATIONNEEDSTOGROWITSMATURITYINASSETMANAGEMENTTHISMEANSTHAT,TAKIN
5、GINTOCONSIDERATIONTHESTAGESINANASSETSLIFECYCLE,MATURITYLEVELSHAVETOBEDEFINEDANASSESSMENTISNEEDEDTOMAPTHELEVELOFMATURITYOFTHEORGANIZATIONSCURRENTPRACTICESANDPROCESSESKAIZESTATESTHATMANAGEMENTAUDITSPROVIDEAFRAMEWORKFORORGANIZATIONSTOSYSTEMATICALLYREVIEW,ANALYZEANDRECOMMENDIMPROVEMENTSINPERFORMANCEITSP
6、URPOSEISALSOTOENSURETHATMANAGEMENTISCARRYINGOUTITSMISSION,MEETINGITSGOALSANDOBJECTIVES,FOLLOWINGPROPERPROCEDURESANDMANAGINGRESOURCESEFFECTIVELYANDEFFICIENTLY2AUDITINGASSETMANAGEMENTTRADITIONALMAINTENANCEMANAGEMENTAUDITSARECONDUCTEDTHROUGHINTERVIEWINGKEYROLEPLAYERSINTHEORGANIZATIONWITHASTANDARDLISTOF
7、QUESTIONS,PERFORMINGWALKABOUTSANDSTUDYINGSOMEREQUESTEDDOCUMENTSANDKEYMEASURESTHERESULTSOFSUCHAUDITSARETHENGIVENINTHEFORMOFASCOREWITHAREASOFCONCERNHIGHLIGHTEDCOETZEESAYSTHATMEASUREMENT,ASPARTOFTHEMAINTENANCECYCLE,CONSISTSOFREGULARMAINTENANCEAUDITSANDAMAINTENANCEPERFORMANCEMEASUREMENTPROCESSTHEOBJECTI
8、VEOFTHEAUDITISTODETERMINEHOWWELLTHEPROCESSESSUCCEEDINACHIEVINGTHERESULTSENVISAGEDBYMANAGEMENTINSETTINGUPTHEMAINTENANCEPOLICIESANDPROCEDURES21RESEARCHOBJECTIVESMANYDEFINITIONSFORASSETMANAGEMENTHAVEBEENFORMULATEDACONSOLIDATIONOFTHEDIFFERENTVIEWSANDOPINIONSWASNEEDEDTOPROVIDEANACCEPTABLEDEFINITIONFORASS
9、ETMANAGEMENTFURTHERMORE,THEFRAMEWORKFORASSETMANAGEMENTHASYETTOBEFULLYDEVELOPEDVARIOUSORGANIZATIONSANDAGENCIESHAVEDEVELOPEDFRAMEWORKSWHICHARENOTFULLYCOMPREHENSIVEANDDONOTTAKEINTOCONSIDERATIONALLISSUESINTHECONCEPTOFASSETMANAGEMENTWITHINTHEELEMENTSOFSUCHAMODELORFRAMEWORK,THEBASICBUSINESSPROCESSESNEEDED
10、HAVENOTBEENFORMALLYIDENTIFIEDWITHTHEIRDESIREDATTRIBUTESAMETHODOLOGYTOCONDUCTASSETMANAGEMENTAUDITSNEEDSTOBEFORMULATEDINORDERTOMAPTHECURRENTPERFORMANCEORMATURITYOFANORGANIZATIONINCLUDEDINTHISMETHODOLOGYSHOULDBETHEIMPROVEMENTPROCESSATCOMPLETIONOFSUCHANAUDITTHEMAINOBJECTIVEOFTHESTUDYWASTODEVELOPANDVALID
11、ATEANASSETMANAGEMENTAUDITINGPROCESSORMETHODOLOGYTHISHASNOTBEENADDRESSEDINTHELITERATUREYETOTHEROBJECTIVES,SUPPORTINGTHEMAINOBJECTIVE,WERETHEDEVELOPMENTOFACLEARDEFINITIONOFASSETMANAGEMENTACOMPREHENSIVE,ALLINCLUSIVEFRAMEWORKFORASSETMANAGEMENTBUSINESSPROCESSESASSOCIATEDWITHEACHELEMENTOFTHEFRAMEWORKANASS
12、ETMANAGEMENTIMPROVEMENTSTRATEGYANDPROGRAM3THEORETICALFRAMEWORKFORASSETMANAGEMENT31DEFINITIONOFASSETMANAGEMENTASSETMANAGEMENTISDEFINEDINTHISPAPERASTHEMANAGEMENTOFPHYSICALASSETSTHROUGHITSACQUISITION,OPERATION,MAINTENANCEANDDISPOSALLIFECYCLEPHASESINORDERTOOPTIMIZELIFECYCLECOSTSANDMAXIMIZECONTRIBUTIONTO
13、THEPROFITABILITYORSUCCESSOFANORGANIZATION32ASSETMANAGEMENTFRAMEWORKACCORDINGTOTHEDEFINITIONOFASSETMANAGEMENTGIVENABOVE,THENEWHIGHLEVELFRAMEWORKWILLINCLUDETHEFOURPHASESOFTHEASSETSLIFECYCLETHISGIVESAHOLISTICSCOPEFORTHECONCEPTOFASSETMANAGEMENTANDCLEARLYSHOWSTHATMAINTENANCEMANAGEMENTISONLYONEOFTHEELEMEN
14、TSOFASSETMANAGEMENTAHIGHLEVELFRAMEWORKFORASSETMANAGEMENT,BASEDONTHEFOURLIFECYCLEPHASES,ISILLUSTRATEDINFIGURE1FIGURE1HIGHLEVELFRAMEWORKFORASSETMANAGEMENTTHEELEMENTSOFEACHOFTHEFOURLIFECYCLEPHASESOFANASSETAREMENTIONEDBELOWTHECHARACTERISTICSOFEACHOFTHESEELEMENTSAREDISCUSSEDINDETAILBYMOLLENTZE321ASSETACQ
15、UISITIONTHEASSETACQUISITIONPHASEOFAPHYSICALASSETSLIFECANBEDIVIDEDINTOFOURELEMENTSNAMELYASSETREQUIREMENTSANALYSISASSETDESIGN/PROCUREMENTASSETLIFECYCLEANALYSISASSETINSTALLATIONANDCOMMISSIONING322ASSETOPERATIONANDMAINTENANCETHEOPERATIONANDMAINTENANCEPHASESINDICATEDINFIGURE2AREGROUPEDTOGETHERSINCETHEYOC
16、CURINTHESAMETIMEPERIODTHEASSETOPERATIONANDASSETACQUISITIONASSETMANAGEMENTASSETMAINTENANCEASSETOPERATIONASSETDISPOSALMAINTENANCEPHASECOMPRISESFIFTEENSUBPHASESORELEMENTSSTRATEGYDEVELOPMENTMAINTENANCETACTICSWORKMANAGEMENTHUMANRESOURCESPERFORMANCEMEASUREMENTCONTINUOUSIMPROVEMENTFINANCIALMANAGEMENTMATERI
17、ALSMANAGEMENTSYSTEMSANDINFORMATIONCHANGEMANAGEMENTOUTSOURCINGSAFETY,HEALTH,ENVIRONMENTANDRISKSHERCONTROLANDAUTOMATIONOPERATINGPROCEDURESTECHNOLOGYMANAGEMENT323ASSETDISPOSALTHEFINALPHASEINTHELIFECYCLEOFANASSET,IEASSETDISPOSAL,COMPRISESTHEFOLLOWING4ELEMENTSTHATREPRESENTTHEBUSINESSPROCESSESTHATMUSTBEMA
18、NAGEDASSETDECOMMISSIONINGASSETDIVESTINGASSETRETROSPECTSAFETY,HEALTH,ENVIRONMENTANDRISK33PROPOSEDASSETMANAGEMENTAUDITINGMETHODOLOGYAMORECOMPREHENSIVEMETHODOLOGYTHATINCLUDESTHECONCEPTOFBUSINESSPROCESSENGINEERINGWASFORMULATEDANDISSHOWNINFIGURE3ASPARTOFTHEAUDITMETHODOLOGY,BUSINESSPROCESSESAREIDENTIFIED,
19、MAPPEDANDASSESSEDACCORDINGTOTHEDEVELOPEDFRAMEWORKFORASSETMANAGEMENTTHEPROPOSEDMETHODOLOGYISAPPLICABLETOALARGEPLANTORSITEANDSHOULDBESCALEDDOWNFORSMALLERORSITESABRIEFDESCRIPTIONOFEACHPHASEORELEMENTOFTHEPROPOSEDMETHODOLOGYISGIVENBELOWAMOREDETAILEDDISCUSSIONISPROVIDEDBYMOLLENTZEFIGURE2PROPOSEDASSETMANAG
20、EMENTAUDITINGMETHODOLOGYSPONSOR/MANAGEMENTDEFINITIONOFSCOPEMANAGEMENTORTHEIDENTIFIEDSPONSORDEFINESTHESCOPEOFTHEAUDITTOGETHERWITHTHEAUDITORTHEFRAMEWORK,ASDISCUSSEDEARLIER,CONSISTSOFELEMENTSANDADECISIONHASTOBEMADEWHETHERCERTAINOFTHESEELEMENTSWILLBEEXCLUDEDORNOTPREAUDITWORKSHOPBEFORETHEAUDITISCONDUCTED
21、APREAUDITWORKSHOPISCONDUCTEDWITHTHEKEYROLEPLAYERSFROMTHESECTIONITISIMPORTANTTOINCLUDEREPRESENTATIVESFROMALLAFFECTEDDEPARTMENTSINTHEORGANIZATION,PARTICULARLYOPERATIONSANDMAINTENANCEINFORMATIONGATHERINGACCORDINGTOTHESELECTEDSCOPE,INFORMATIONONTHERELEVANTELEMENTSISGATHEREDTHISINFORMATIONINCLUDESTHECURR
22、ENTPROCESSESINEACHELEMENTINTHEFORMOFPOLICIESORPROCEDURESASWELLASTHESUPPORTINGSYSTEMSANDTOOLSPROCESSMAPPINGWORKSHOPTHISSTEPISDIFFERENTFROMTHEORDINARYRUNOFTHEMILLAUDITSAFTERTHEINFORMATIONHASBEENGATHEREDANDTHEAUDITORIDENTIFIESTHATTHEREARECERTAINPROCESSESTHATHECOULDNOTBESUPPLIEDWITHBECAUSEITHASNEVERBEEN
23、DOCUMENTED,DEFINITIONOFSCOPEGATHERINFORMATIONPROCESSMAPPINGWORKSHOPPROCESSVERIFICATIONPERFORMANCEMEASUREMENTASSESSPROCESSESMEASURESFEEDBACKWORKSHOPPREAUDITWORKSHOPDEVELOPSTRATEGYIMPROVEMENTPROGRAMBUSINESSPROCESSENGINEERINGCONTINUOUSIMPROVEMENTHESHOULDFACILITATEASHORTWORKSHOPTOMAPTHEOUTSTANDINGPROCES
24、SESITMAYALSOBEFOUNDTHATTHEREQUIREDPROCESSDOESNOTEXISTPROCESSVERIFICATIONTHISCANBECOMPAREDTOTHEPHYSICALAUDITOF“TRADITIONAL“AUDITSTHEAUDITORWILLVISITTHESECTIONANDQUESTIONCERTAINKEYPERSONNELONTHEEXECUTIONOFTHEPROCESSESINTHEWORKPLACEONEMAYFINDTHATABUSINESSPROCESSHASBEENDOCUMENTEDINTHEFORMOFAPROCEDURE,GO
25、VERNINGTHEEXECUTIONTHEREOF,BUTTHATINTHEDAYTODAYSITUATIONINTHEWORKPLACEITISEXECUTEDDIFFERENTLYFROMWHATISPRESCRIBEDPERFORMANCEMEASUREMENTORGANIZATIONSANDEVENSECTIONSWITHINORGANIZATIONSHAVEDIFFERENTWAYSOFCALCULATINGTHESAMEMEASUREMENTTHEDIFFERENTELEMENTSOFTHEAUDITFRAMEWORKSHOULDHAVEALEASTONEORTWOMEASURE
26、SASSIGNEDTOITTOENABLECOMPARISONTOBENCHMARKSASSESSMENTOFPROCESSESANDMEASURESAFTERTHEAUDITORHASGATHEREDALLTHEINFORMATIONREQUIREDHEWILLBEABLETOASSESSANDAPPRAISETHEORGANISATIONSLEVELOFMATURITYINEACHOFTHEELEMENTSAGUIDELINEFORASSESSINGTHEBUSINESSPROCESSMATURITYISSHOWNINTABLE1TABLE1FIVELEVELSOFMATURITYFORB
27、USINESSPROCESSESINASSETMANAGEMENTLEVEL1LEVEL2LEVEL3LEVEL4LEVEL5THEBUSINESSPROCESSDOESNOTEXISTBUSINESSPROCESSEXISTS,NOTDOCUMENTED,NOTRAININGINBPS,NOTBEENIMPROVEDINPREVIOUSFEWBUSINESSPROCESSEXISTS,ISDOCUMENTEDANDCOMMUNICATEDINFORMOFPOLICYORPROCEDURE,BUSINESSPROCESSTRAININGISPERFORMED,ROLESANDRESPONSIB
28、ILITIESOFINDIVIDUALSACCORDINGTOITBUSINESSPROCESSHASBEENMODELEDWITHONGOINGBPIMPROVEMENTINITIATIVEINTEGRATEDYEARSREADILYAVAILABLEANDUNDERSTANDABLESOMEREVISIONSDONEINPREVIOUSYEARSYSTEMSSUPPORT80OFBPSACROSSFUNCTIONALANDDEPARTMENTALBOUNDARIESALLELEMENTSINAMCOVEREDBYBPSEXAMPLESOFSOMEKPISANDBENCHMARKSTHATC
29、ANBEUSEDARESHOWNINTABLE2TABLE2FIVELEVELSOFMATURITYFORPERFORMANCEMEASURESINASSETMANAGEMENTELEMENTMETRICLEVEL1LEVEL2LEVEL3LEVEL4LEVEL5MAINTENANCETACTICSPLANNEDVSUNPLANNEDMAINTENANCEHOURSRATIO40605050604070308020MATERIALSMANAGEMENTSTORESVALUEVSEQUIPMENTREPLACEMENTVALUE4035302520FINANCIALMANAGEMENTMAINT
30、ENANCECOSTVSEQUIPMENTREPLACEMENTVALUE8065503520WORKMANAGEMENTLABORUTILIZATION4550556065ACCORDINGTOTHEFINDINGSOFTHEAUDITOR,THEMATURITYOFPERFORMANCEANDPRACTICESOFTHEORGANIZATIONCANBEMAPPEDONTHESEMATRICESTHISALLOWSFORSCORINGANDDETERMININGTHEAVERAGELEVELOFMATURITYINEACHELEMENTANDASSETMANAGEMENTASAWHOLEF
31、EEDBACKWORKSHOPTHEFEEDBACKWORKSHOPSHOULDINCLUDEALLTHEKEYPERSONNELTHATWEREINVOLVEDINTHEAUDITASWELLASAREPRESENTATIVEFROMDIFFERENTLEVELSANDDEPARTMENTSAFULLREPORTCANALSOBEDISTRIBUTEDDURINGTHISSESSIONSTRATEGYDEVELOPMENTWHENDEVELOPINGTHEASSETMANAGEMENTSTRATEGY,REPRESENTATIONFROMALLKEYSTAKEHOLDERSISIMPERAT
32、IVETHISISIMPORTANTTOENSURETHATTHENECESSARYSUPPORTANDBUYINISGAINEDFROMTHEPEOPLETHATAREGOINGTOMAKEITWORKOPPORTUNITIESFORIMPROVEMENTHAVEBEENIDENTIFIEDBYTHEAUDITANDACCORDINGTOTHIS,THESTRATEGYWILLBEDEVELOPEDASPECTSTOBEADDRESSEDINTHISSTEPARETHEDEVELOPMENTOFAVISION,MISSION,KEYOBJECTIVESANDKEYPERFORMANCEIND
33、ICATORSIMPROVEMENTPROGRAMTHEGAPSHAVEBEENIDENTIFIED,TARGETSHAVEBEENSETANDTHEPROGRAMFORASSETMANAGEMENTIMPROVEMENTHASTOBEDEVELOPEDTHISPROGRAMWILLCONTAINTHEPLANSTOCLOSETHEGAPSANDACHIEVETHETARGETSPAMIISALIVINGPROGRAMTHATDETAILSALLTHENECESSARYACTIONS,RESOURCESANDTIMELINESTHATCANTAKETHEORGANIZATIONTOTHEDES
34、IREDFUTURESTATEPAMINEEDSTOBECOMMUNICATEDANDDISPLAYEDTOALLSTAKEHOLDERSSOTHATCURRENTANDFUTUREACTIONSCANBEVISIBLETOALLCONCERNEDBUSINESSPROCESSENGINEERINGTRITTERPOSTULATESTHATTHEENTIREORGANIZATIONCANBESEENASASETOFPROCESSESVARIOUSTOOLSANDMETHODOLOGIESAREAVAILABLEININDUSTRYTOPERFORMBUSINESSPROCESSRE/ENGIN
35、EERINGEXAMPLESINCLUDETHEBUSINESSPROCESSREDESIGNOFMALHOTRA,CONTROLSELFASSESSMENTSBYTRITTERANDPROCESSREENGINEERINGLIFECYCLEBYGROVER,TONAMEAFEWTHEORGANIZATIONWILLHAVETOREVIEWTHEMETHODOLOGIESAVAILABLETOPERFORMBUSINESSPROCESSREENGINEERINGANDADOPTWHATISMOSTSUITEDFORTHEORGANIZATIONCONTINUOUSIMPROVEMENTTHEA
36、SSETMANAGEMENTAUDITISNOTAONCEOFFEXERCISEITISADVISABLETOPERFORMFOLLOWUPAUDITSTOASSESSTHEIMPLEMENTATIONOFTHEIMPROVEMENTACTIONSASWELLASTHEEFFECTIVENESSTHEREOFASYOUAPPLYTHEAUDITPROCESSANDCOMPARETRENDSWITHPASTAUDITS,YOUGAININCREASINGKNOWLEDGEABOUTTHEDYNAMICSOFYOURORGANIZATION4CONCLUSIONSANDRECOMMENDATION
37、STHEMAINOBJECTIVEOFTHISRESEARCH,IETOFORMULATEACOMPREHENSIVEFRAMEWORKFORASSETMANAGEMENT,ANDTODEVELOPANDVALIDATEANAUDITINGMETHODOLOGY,WASACHIEVEDASPECTSOFTHEBUSINESSPROCESSREENGINEERINGMETHODOLOGYWEREINCLUDEDINTHEAUDITMETHODOLOGYTHEPROPOSEDAUDITMETHODOLOGYCANBEAPPLIEDINVIRTUALLYANYBUSINESSENTERPRISEIT
38、WASTESTEDPRACTICALLYATASECTIONOFTHEJWANENGDIAMONDMINEINBOTSWANAANDTHERESULTSWERESATISFACTORYFORTHEMINEMANAGEMENTSEVERALOPPORTUNITIESWEREIDENTIFIEDWITHINTHEPREDETERMINEDSCOPEOFTHEAUDITATTHESITETHATOTHERWISEMAYNOTHAVEBEENIDENTIFIEDTHEPROGRAMFORASSETMANAGEMENTIMPROVEMENTWILLCONTRIBUTETOIMPROVINGTHEPERF
39、ORMANCEOFTHEPRODUCTIONASSETSACONTRIBUTIONWASALSOMADETOTHETHEORYOFASSETMANAGEMENTTHROUGHTHEDEVELOPMENTOFACOMPREHENSIVEFRAMEWORKFORASSETMANAGEMENTTHEFRAMEWORKANDELEMENTSOFTHEFRAMEWORKCONTRIBUTETOTHETHEORYOFASSETMANAGEMENTBYDEFININGTHEVARIOUSISSUESTHATSHOULDBEADDRESSEDTHROUGHASSETMANAGEMENTDURINGTHELIF
40、ECYCLEOFAPHYSICALASSETSOURCEVISSERJK,MOLLENTZEJJANAUDITINGPROCESSTOIMPROVEASSETMANAGEMENTPERFORMANCEM,ENGINEERINGASSETMANAGEMENT20066471译文在审计过程中提高资产管理绩效一个组织的资产管理审计的应用程度决定了资产管理方法和流程的成熟度。本研究的主要目的是发展和验证资产管理审计的方法。该方法包括对资产管理提出改进方案和对业务流程进行重构,通过审核意识到改进的机遇。根据发展的方法，资产的管理审计程序可以形成一个改善资产管理的“路线图”。通过优化资产管理做法和程序，任
41、何企业的盈利能力的提高做出积极贡献。1资产管理的背景资产管理是一种从资产维护管理中形成的，用来提供对实物资产寿命的管理的一种具有整体分析性的概念。资产管理已成为以改善和优化实物资产而引起整体成功和盈利的组织中的焦点。为了从实物资产实现中得到最佳的投资回报率和实现组织收入贡献和成功的最大化，该组织需要努力提高并使其资产管理进一步成熟。这就意味着,必须考虑到资产生命周期的各个阶段和成熟度级。需要摸清本组织的现行做法和流程的成熟程度并进行评估。凯泽认为管理审核组织提供了一个用于系统审查和能够改进性能分析和建议的组织框架。它的目的是确保管理层履行其使命,符合其宗旨和目标，经过适当的程序实现管理资源的有
42、效运行。2审计资产管理传统的维护管理审计通过面试式的问题清单来采访关键角色的人物，并研究一些所要求的文件和关键措施。审计结果会在备受关注的方面以分数的形式给出。库切认为测量是维修周期的一部分,是由定期维修审计和维修绩效过程评估所构成的。审计的目的是确定如何成功地达到好由管理设想设立维修政策和程序。审计的目的是为了确定可以成功达到设想中的目标维修管理政策和程序的过程。21研究目的许多对于资产管理的定义已经被明确表述了。许多不同的观点和意见被整合以后需要能够提供一个关于资产管理可被接受的定义。此外,对于资产管理框架还未充分发展。各种组织机构发展框架发展还不全面，不能充分考虑到资产管理概念的所有问题
43、。在该种模式或架构下,所需要的基本业务流程没有被正式确定其属性。一个资产管理审核的方法论需要被明确表达以至于能够映射一个组织的关联性和成熟度。包括在完善的过程中可以完成这类审计的方法论。主要的目标研究旨在发展和验证资产管理审计的过程或方法。这些尚未在本文中提及。其他支持主要目标要求是发展明确界定资产管理的含义；全面、广泛的资产管理框架；业务流程与相关各要素的设计思路；资产管理改进策略和方案。3资产管理理论框架31资产管理的定义资产管理在本文中的定义是有形资产的管理,通过它的采集、操作,维护和处理生命周期阶段使得生命周期成本和最大化收益或者贡献得以优化或者使一个组织得以成功。32资产管理框架根据
44、上述资产管理的定义,新的高层框架应包括四个阶段资产的生长周期。这给了资产管理的概念一个整体的范围并且清楚地表明,维护管理只是资产管理中的一个要素。一个高层框架对于资产管理,并在此基础上产生了四个生命周期阶段,如图1。图1用于资产管理的高水平框架资产的四个生命周期阶段的要素会在下面提及。莫勒特对每一要素进行了详细的讨论。321资产收购资产取得资产管理资产维护资产操作资产处理资产收购阶段的实物资产生命可以分为四种要素即资产需求分析资产设计及采购资产生命周期分析资产的安装和调试322资产的操作和维护“运行”和“维护”的阶段在图1中被组合在一起,因为他们出现在同一时期。资产运营和维护的阶段包括15个要
45、素策略发展维修策略工作管理人力资源绩效衡量持续改进财务管理物料管理系统和资讯变更管理外购安全、卫生、环境和风险控制和自动化系统运行步骤技术管理323资产处置资产的最后阶段生命周期,比如“资产处置”,以下4个要素表现了必须的工作流程管理。资产退役资产清理资产回顾安全、卫生、环境和风险33建议的资产管理审计方法一个包括工程的概念和业务流程制定的更全面的方法,如图3所示。作为审计方法的一部分,业务流程确定后,根据资产管理的框架，业务流程被确定、映射和评估。该设计方法适用于一个大型装置或工地并按一定比例减少为相对较小的场地。莫勒特给每一阶段所提供的建议和方法要素给出了如下的简要说明。图2资产管理审计方
46、法的提出赞助或管理范围的定义经过包括管理者或主办人与审计师在内的人员所确定的定义。如前所述,由各要素和决议组成的该框架，将用来确定这些要素是否会被免除。审计前准备对事先审计的管理是审计前进行稽核工作的重要步骤。它的重要性,体现在包括所有受影响的组织部门,尤其是操作和维护方面。信息收集根据选定的范围，收集有关元素的信息。这些信息包括每个政策或程序中要素的形式,经营方针以及支持系统的当前进程。筹划工作程序这一步不同于普通的审计。信息搜集与审计认定之间有一定的过程,因此不能及时使用（因为从来没有被记录）,应该对简短的工作流程进行良好地筹划。界定研究范围收集信息筹划工作程序流程认证绩效测量评估流程及措
47、施工作反馈审计前准备发展策略改善计划业务流程管理持续完善同时，我们也有可能会发现有些所需的过程并不存在。流程认证这可以与传统的实物审计工作相对比。审核员将会在执行的工作场所向部门和人员询问若干关于进程的关键问题。我们会发现业务流程以程序文件的形式被记录下来,但是执行工作场所在通常情况下是不依据该规定的。绩效衡量组织或组织内部中的相关部门对相同的绩效衡量存在不同的计算方式。而不同要素的审核框架应该采取至少一个或两个措施使得绩效衡量能够保持在一个标准水平。评估过程及测量在审计师采集到的一些所需要的信息以后就可以评估和评价该组织的每一种要素成熟度等级了。评估业务流程是否成熟的指导方针如表1所示。表1
48、资产管理的5级业务成熟度等级表等级1等级2等级3等级4等级5不存在业务流程业务流程存在，但不具备证明文件，无适当培训，近今年都没有所改进业务流程存在，有书面证明政策与程序之间的沟通，并且能够被理解和使用。在近几年根据实际情况有所改动。员工接受业务流程培训，并由此规定了员工的角色和责任。系统支持率80。业务流程已经建成，并根据实际情况进行主动改进，各部门功能一体化。一些关键的例子和基准如表2所示。表2五个级别的成熟固定资产管理的性能测试表要素标准等级1等级2等级3等级4等级5维护策略计划中与计划40605050604070308020外的维护时间比例材料管理公允价值与重置价格比例40353025
49、20财政管理维护价值与设备更新价值比例8065503520操作管理劳动利用率4550556065根据审计师的研究结果，成熟度的表现和组织的时间可以反应在这些矩阵上。这样就可以计算分数，并确定每个成熟度等级作为一个整体元素可以达到资产管理的平均水平。工作反馈工作反馈应该包括全部涉及审计以及能够代表不同层次和部门的关键人员。在会议上还可以分发有关的详尽报告。发展策略发展资产管理策略,关键的利益相关者都表示势在必行。在将要完成的工作中确保必要的支持和认同，这一点是很重要的。当审计已经经过鉴定而取得了改进机会的,由此一来,公司的多元化战略将会得到发展。在这方面步骤处理的关键是使命、愿景、关键目标和关键绩效指标。改善程序在确认差距之后,要确立目标以及发展资产管理的改进项目。该项目将计划减少差距从而达到目标。资产管理的改进程序是一种灵活的程序,详细说明经过一切必要的行动、资源和时限时可以达到组织所期望的未来状态的。资产管理的改进程序需要传达并展示给所有利益相关者，使当前和未来的行动可以被相关的部门所预见。业务流程管理崔特假定整个组织可以被看作是一组进程。各类工具和方法,可在行业业务流程中进行再管理。例子包括马哈拉的业务流程再设计、崔特的控制自我评估表和格罗弗的流程再造的生命周期等,不再一一列举。该
