The physical inventory of fixed assets is an obligatory exercise and well regulated by the OHADA Uniform Acts. Beyond this legal aspect, the physical inventory of fixed assets presents many fiscal, managerial and strategic issues for companies in Cameroon. As far as the majority of Cameroonian industrial companies are concerned, they encounter many difficulties when carrying out their physical inventory of fixed assets. In order to overcome these shortcomings, we first carried out a diagnosis of all the activities related to the physical inventory. In order to improve the practice of the physical inventory of fixed assets in these companies, we proceeded to the automation of certain procedures of this process of physical inventory of fixed assets. This new approach emphasizes an innovative methodology and state-of-the-art equipment for the realization of this work. We have managed to strengthen the internal audit and management control procedures related to the monitoring of fixed assets in several Cameroonian companies.
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Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.