ISO/TS 55010:2019 資産管理—資産管理における財務機能と非財務機能の調整に関するガイダンス | ページ 6

3.1

financial accounting

process of recording, summarizing and reporting the transactions resulting from an organization's operations over a period of time

Note 1 to entry: These transactions are summarized in the preparation of financial statements (including the balance sheet, income statement and cash-flow statement) that communicate the organization’s operating performance over a specified period.

3.2

management accounting

accounting to assist management in the formulation and implementation of an organization’s strategy

Note 1 to entry: Management accounting usually requires partnering across different functions in an organization for management decision-making, devising planning and performance management systems, and providing expertise in financial reporting and control.

3.3

managerial costing

costing used internally by an organization to ensure that information for decisions reflects the characteristics of the organization’s resources and operations

Note 1 to entry: For further information on managerial costing, see Reference [19].

3.4

financial function

work, or portions of work, that pertain to financial management

Note 1 to entry: Examples include financial reporting, budgeting, financing, valuation (3.12) , financial planning and analysis, management accounting (3.2) and tax accounting.

3.5

non-financial function

work, or portions of work, that combine with the organization's financial functions (3.4) in delivering its services or products

Note 1 to entry: Examples include asset planning, acquisition, marketing, operations and maintenance.

3.6

internal control

process(es) used by an organization's managers to help it achieve its objectives

Note 1 to entry: Internal control helps an organization run its operations efficiently and effectively, report reliable information about its operations and comply with applicable laws and regulations.

Note 2 to entry: Internal control applies to all activities, irrespective of whether they are financial or non-financial.

Note 3 to entry: Internal control supports sound decision-making, taking into account risks to the achievement of objectives and reducing them to acceptable levels through cost-effective controls.

Note 4 to entry: This definition of internal control is derived from the definition provided by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)^[9], which also provides further useful information on this topic.

3.7

asset register

record of asset data and information considered worthy of separate identification and accountability

Note 1 to entry: Financial, or accounting asset registers are those databases or systems, which are used to describe and manage the organization’s financial accounts and management accounting (3.2) .

Note 2 to entry: Non-financial asset registers (technical or operational) are databases or systems, in which relevant technical or operational data and information of an asset are kept.

3.8

capital expenditure

CapEx

expenditure on acquisitions of, or improvements to, assets

Note 1 to entry: Based upon accounting standards and organization policy, CapEx usually relates to relatively large (material) expenditure, which has benefits that are expected to last for more than 12 months.

3.9

operational expenditure

OpEx

recurrent expenditures required to provide a service or product

3.10

total expenditure

TotEx

sum of capital expenditure (3.8) and operational expenditure (3.9) over a period

3.11

alignment

deliberate arrangement, relationship and mutual understanding of common concerns within a particular activity or among activities

3.12

valuation

process of determining the current value of an asset

Note 1 to entry: Valuation methods and bases are numerous and varied and may be expressed quantitatively and in monetary terms.

Note 2 to entry: Application may be made to a single asset, a group of assets, or an entire enterprise, as determined by various bases and methods.

3.13

book value

carrying value

monetary expression at which an asset or group of assets are carried on a balance sheet

3.14

residual value

estimated financial amount that an organization would expect to obtain from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life (3.15)

3.15

useful life

period over which an asset or class of assets are expected to be available for use by an organization

Note 1 to entry: Useful life will be determined by factors such as the economic, technological, physical and functional performance of the assets or asset system, which demands an understanding between financial functions (3.4) and non-financial functions (3.5) depending on the context (e.g. tax, cost recovery, maintenance planning, long-term planning).

Note 2 to entry: The applicable period is dependent on the nature of the asset or asset system and can be elapsed time, operating hours, number of cycles, number of units of production, etc.

3.16

depreciation

systematic allocation of the depreciable amount of an asset over its useful life (3.15)

Note 1 to entry: While “depreciation” can be used for both tangible and intangible assets, “amortization” is normally used for intangible assets only.

3.17

fair value

price that would be received to sell an asset, or paid to transfer a liability (3.18) , in an orderly transaction between market participants at the measurement date

3.18

liability

present obligation of the organization arising from past events, the settlement of which is expected to result in an out-flow of resources from the organization