I'm looking for some feedback about other company processes for buying laptops and desktops. Currently my company has an annual budget for replacements/ new PC purchases, but this process doesn't contain any review of purchases. They are considered capital expenditures, of which the PC's are capitalized; but really it's a set annual budget that the IT department has to do with as they see fit. The Finance accountant does keep in communication with the capital project owners to review the computers purchased and to monitor the status of the capital project.
Are there other, more efficient, processes out there for buying computers? Please help.
The CIO/IT Director should have a multi-year strategic plan and vision for managing the company’s IT-related services, including the specific applications, infrastructure, technologies and service levels. The plan should show the direction for the company’s technology infrastructure and the “road map” for implementing the plan. Equipment purchases are just one of the resources needed to implement that plan. They should fit into the overall enterprise architecture and be consistent with the technology plan. No one, not even the IT Department, should be “buying computers as they see fit.”
Whether you capitalize them or not is accounting trivia that should only be of interest to the accountants, but it’s fairly irrelevant to the business decisions.