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投资预算概论 A formal capital asset management infrastructure is a best practice used throughout industry and by many companies to establish clear lines of authority, responsibility, and accountability for the management of capital assets. An executive review committee, acting for or with the management Head, should be responsible for reviewing the company’s entire capital asset portfolio on a periodic basis and making decisions on the proper composition of the assets to achieve strategic goals and objectives within the budget limits. This committee should be composed of the senior operations executives, and the chief information, financial, budget and procurement officers. An Integrated Project Team(s) (IPT) composed of a qualified program manager, and necessary personnel from the user community, budget, accounting, procurement, value management, and other functions should be formed, as appropriate, to: (1) establish a baseline inventory of existing capital assets; (2) analyze and recommend alternative solutions; (3) manage the acquisition if approved; and (4) manage the asset once in use. A sound financial management system is another key ingredient for sound decision making.
预算管理模型
PLANNING PHASE流程 Step 1. Strategic and Program Performance Linkage
·Strategic Planning
·Program Goals and Objectives
·Performance Reporting
Step 2. Baseline Assessment and Identifying The Performance Gap
·Integrated Project Team
Step 3. Functional Requirements
Step 4. Alternatives to Capital Assets
·Answering the Three Pesky Questions
Step 5. Choosing the Best Capital Asset
·Asset Availability
·Selecting the Best Alternatives: Benefit-Cost Analysis
·Development of an Acquisition Strategy
·Allow for Adequate Time to Evaluate Alternatives
·Plans for the Proposed Capital Asset Once In Use
·Prioritizing Projects Within a Portfolio
Step 6. The Company Capital Plan
·Executive Review Process
·Purpose of the Agency Capital Plan
·Key Elements of the Agency Capital Plan
·Connecting Strategic, Annual Performance, and Capital Plans
·Coordination with Company's Guidance
BUDGETING PHASE 流程 Step 1. Company Submission for Funding in the Budget Year
·Criteria for Justification of Spending for Proposed New Capital Assets
Step 2. Passback
Step 3. Agency Revision
Step 4. Approved for the IRB Budget
Step 5. Company's Approval
PROCUREMENT PHASE 流程 Step 1. Validate Planning Decision
Step 2. Managing the Procurement Risk
·Limiting Development
·Using Competition and Financial Incentives
·Establishing a Performance-Based Acquisition Management System
Step 3. Consider Tools
·Modular Contracting
·Two-Phase Acquisition
·Competitive Demonstrations/Prototyping
Step 4. Select Contract Type and Pricing Mechanism
·Fixed Price
·Cost Reimbursement
·Incentives
·Combinations
·Share-In-Savings
Step 5. Issue the Solicitation
Step 6. Proposal Evaluation and Negotiation
Step 7. Contract Award
Step 8. Contract Management
Step 9. Acquisition Analysis
Step 10. Acceptance
MANAGEMENT-IN-USE PHASE 流程 Step 1. Operational Analysis
Step 2. Execution of Operation and Maintenance (O&M) Plan
Step 3. Post-Implementation Review
Step 4. Execution of Asset Disposal Plan
投资预算调查提纲 ·Our IT investments reflect business priorities.
·Our capital planning process establishes an explicit link between each plan and the IT architecture.
·Our IT investments are reasonable given the expected improvements in mission performance.
·Our company clearly identifies the employees who have responsibility and authority for making final IT-related funding decisions.
·Our company has an independent review board (IRB).
·Our IRB includes senior representatives from across the company, including representatives of the CIO and the CFO.
·Our IRB makes decisions based on business priorities.
·We have clear criteria for identifying the projects that the IRB is required to review.
·Our IRB reviews all major IT investments.
·Our IRB makes timely decisions about the funding of competing priorities.
·Our IRB considers the benefits, costs, and risks associated with competing initiatives.
·Our project teams are well informed about IRB decisions and action items.
·Our project teams execute IRB decisions.
·Our capital planning process encourages necessary business process revisions before IT investments are made.
·We use standardized criteria to compare IT investments.
·Projects are modified throughout their life cycles on the basis of the outcomes of our capital planning process.
·Our capital planning process includes approval thresholds that lead to decisions about resource allocation.
·Our capital planning process includes clearly defined approval thresholds that channel project decisions to the appropriate levels of the company.
·We prioritize competing opportunities for technology investments to maximize the effective allocation of limited funds.
·Our company has a clear process for communicating decisions about IT spending.
·Our company has an accurate record of existing systems and applications, including related costs and organizational benefits.
·The structure of our technology contracts is sufficiently flexible to accommodate modifications as necessary over time.
·The outcomes of our capital planning process result in the fulfillment of IT needs.
·Requirement definitions are sufficient to enable accurate cost estimates.
·Our estimates of costs and benefits are reliable, accurate, and up to date.
·Our cost and benefit estimates are sufficiently reliable for use in capital investment decisions.
·Our capital investment decisions are linked to project management milestones.
·We validate and update projected costs and benefits throughout the life of relevant investment decisionmaking.
·Our capital planning process effectively controls costs.
·Our IT contracts include milestones that require management decisionmaking.
·Milestone decisions are incorporated in the capital planning process.
·We conduct risk analyses for major projects.
·The results of our risk analyses are incorporated in the capital planning process.
·Our IT projects consider the use of commercial off-the-shelf (COTS) products.
·Our IT projects explore a variety of approaches to identify alternatives that decrease the level of risk and reduce costs.
·The results of such investigations of alternatives are considered or are incorporated in the capital planning process.
·Our company's capital planning process incorporates actual results to support the evaluation of IT projects.
           
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