ДСТУ ISO/TS 55010:2019 Управління активами. Настанови щодо узгодження фінансових та нефінансових функцій в управлінні активами (ISO/TS 55010:2019, IDT)

Contents

Foreword

Introduction

1 Scope

2 Normative references

3 Terms and definitions

4 Why alignment between financial and non-financial functions is important

4.1 General

4.2 Benefits of alignment

5 Enablers for alignment

5.1 General

5.2 Processes, leadership and governance

5.3 Policy, strategy, data and information

5.4 Non-financial functions in asset management

5.5 Terminology for financial and non-financial alignment

6 How to achieve system alignment

6.1 General

6.2 Information systems

6.3 Data management

7 How to achieve asset-register-related alignment

7.1 General

7.2 Financial asset registers

7.3 Non-financial asset registers

7.4 Asset register alignment

8 Financial planning for asset management

8.1 General

8.2 Capital investment planning

8.3 Long-term financial planning

8.4 Budgeting

9 Performance management

9.1 General

9.2 Performance measurement

9.3 Performance reporting

9.4 Financial reporting in asset management

Annex A (informative) Guidance on capital investment planning

Annex B (informative) Guidance on long-term financial planning

Annex C (informative) External financial reporting standards and principles

Annex D (informative) Financial accounting functions for financial reporting

Annex E (informative) Non-financial functions in asset management

Annex F (informative) Implementation example

Annex G (informative) Cost input to pricing for product or service

Bibliography