XP ISO/TS 55010

XP ISO/TS 55010

February 2020
Standard Current

Asset management - Guidance on the alignment of financial and non-financial functions in asset management

This document gives guidelines for the alignment between financial and non-financial asset management functions, in order to improve internal control as part of an organization's management system. Alignment of these functions will enable the realization of value derived from the implementation of asset management detailed within ISO 55000, ISO 55001 and ISO 55002, particularly ISO 55002:2018, Annex F. The guidance in this document is consistent with the requirements of ISO 55001 for an asset management system but does not add new requirements to ISO 55001 or provide interpretations of the requirements of ISO 55001. For an example of an organization aligning its asset management functions, see Annex F.

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Main informations

Collections

National standards and national normative documents

Thematics

Management et performance, QSE, Sécurité, Développement durable et RSE

Publication date

February 2020

Number of pages

46 p.

Reference

XP ISO/TS 55010

ICS Codes

03.100.01   Company organization and management in general
03.100.70   Management systems

Classification index

X50-263

Print number

1

International kinship

ISO/TS 55010:2019
Sumary
Asset management - Guidance on the alignment of financial and non-financial functions in asset management

This document gives guidelines for the alignment between financial and non-financial asset management functions, in order to improve internal control as part of an organization's management system. Alignment of these functions will enable the realization of value derived from the implementation of asset management detailed within ISO 55000, ISO 55001 and ISO 55002, particularly ISO 55002:2018, Annex F.

The guidance in this document is consistent with the requirements of ISO 55001 for an asset management system but does not add new requirements to ISO 55001 or provide interpretations of the requirements of ISO 55001.

For an example of an organization aligning its asset management functions, see Annex F.

Table of contents
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  • 1 Domaine d'application
  • 2 Références normatives
  • 3 Termes et définitions
  • 4 Raisons pour lesquelles un alignement entre les fonctions financières et non financières est important
  • 5 Facteurs déterminants pour l'alignement
  • 6 Comment réaliser l'alignement du système
  • 7 Comment procéder à l'alignement relatif au registre d'actifs
  • 8 Planification financière pour la gestion d'actifs
  • 9 Management de la performance
  • Annexe A Recommandations relatives à la planification des investissements en capital
  • Annexe B Recommandations relatives à la planification financière à long terme
  • Annexe C Normes et principes d'information financière externe
  • Annexe D Fonctions de comptabilité financière pour l'information financière
  • Annexe E Fonctions non financières dans la gestion d'actifs
  • Annexe F Exemple de mise en oeuvre
  • Annexe G Coûts pris en compte dans l'établissement du prix d'un produit ou d'un service
  • Bibliographie
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