(1) based on physical management, characterized by the application of coding technology
Through advanced coding technology on fixed assets from the acquisition of physical, receiving, transfer, inventory, clean-up to scrap and other aspects of the full range of accurate supervision, combined with a variety of asset classification statistics and other reports to truly realize the accounts, cards, things match.
(2) fixed asset management process, for each unit of physical assets are given a unique code identification with the data collector after scanning the code identification, transferred to the computer to accurately complete the inventory work of the physical. In the data collector software to do automatic error correction real-time alarm function, fundamentally eliminated the past manual inventory, it is difficult to avoid the wrong disk, omission, heavy disk phenomenon, to ensure that the grass-roots level of physical statistics at the time of the first-hand data information is completely true and reliable.
(3) with the management of low value consumables and information products
(4) fast and accurate verification and inventory
(5) powerful statistical query, clear and friendly interface, easy to operate
(6) automatic depreciation and other accounting information
(7) statistical reports can be quickly and conveniently exported to Excel. Let the user adjust to generate more reports (1) basic information definition: authority settings, asset classification, departmental settings, acquisition methods, sources of funding, direction of use, storage location, etc.
(2) asset entry, label printing and posting
(3) daily management of assets: depreciation, transfer, reduction, change of value, change of useful life, change of storage location, change of the condition of the asset, etc.
(4) the user can adjust to generate more reports (1) basic information definition: authority settings, asset classification, departmental settings, acquisition methods, sources of funding, direction of use, storage location, etc. Changes, etc.
(4) Verification and inventory: data transfer, data upload, generation of inventory reports
(5) Report statistics and query: asset total query, change record query (transfer records, value change, change of useful life, change of storage location, change of asset condition), asset reduction reports, asset depreciation details, various analysis tables, overage asset statistics, asset growth trend charts, etc. Growth Trend Chart, etc. (1) By implementing our coded fixed asset management system, the organization can quickly understand the status of all assets purchased each year since its establishment at any time.
(2) The management of purchased fixed assets has been strengthened to avoid duplication and waste.
(3) Disposal (such as redeployment, sale, lease, etc.) of idle assets and assets that are less efficiently used improves the efficiency of capital utilization.
(4), when employees leave their jobs or work changes, the transfer of assets can be carried out quickly and completely, avoiding unnecessary loss of assets.
(5) Verification, inventory and depreciation calculations are not only fast but also accurate.
(6), for the unit asset evaluation, decision-making to provide a more reliable basis, to avoid the unit in the fixed asset management links may cause omissions and pitfalls. Fixed assets is an important resource of the enterprise, it includes production and non-production assets. Fixed assets take up a large amount of funds of the enterprise, the management of fixed assets is an important basic work of the enterprise. Fixed assets are the main means of labor of the enterprise, its quantity, quality, technical structure marks the production capacity of the enterprise, but also marks the level of development of the enterprise's productivity.
Fixed asset management and accounting is an important part of the enterprise financial management accounting, in the enterprise physical management and value accounting is separate, currently by the equipment department and the financial department are responsible for, so the enterprise fixed asset accounting and management, is a specific and complex work.
The use of modern information technology means to strengthen the accounting and management of fixed assets, can greatly reduce the accounting workload, speed up the collection of information, by strengthening management, to protect the integrity of fixed assets, fully explore the potential to continuously improve the utilization of fixed assets, improve the use of fixed assets and economic benefits, is not only conducive to the enterprise to increase the production of products, product variety, improve product quality, reduce product costs, but also to increase product quality, improve product quality, improve product quality, reduce product costs, but also to increase product quality. Product quality, reduce product costs, but also can save the capital investment funds, limited construction funds to expand the scale of enterprise assets, to realize the value of state-owned assets.
Based on the economic nature of fixed assets and turnover characteristics, the basic requirements of enterprise fixed asset management are:
(1) to ensure the integrity of fixed assets.
(2) Improve the degree of integrity and utilization of fixed assets.
(3) To accurately authorize the need for fixed assets.
(4) Adopt appropriate depreciation methods and correctly calculate the depreciation amount of fixed assets.
(5) Scientifically forecast investment in fixed assets. (1). The concept of fixed assets
China's enterprise accounting system stipulates that fixed assets refer to houses, buildings, machines, machinery, means of transportation, and other equipment, apparatus, tools and so on related to production and operation with a service life of more than one year. Items not belonging to the production and operation of the main equipment, the unit value of more than 2,000 yuan, and the useful life of more than two years, should also be managed as fixed assets. In order to strengthen the management of fixed assets, it is necessary to classify fixed assets scientifically. Fixed assets can be categorized according to different marks.
By the economic use of fixed assets, divided into production fixed assets and non-production fixed assets. Through this classification method, can be used to analyze the proportion of all types of fixed assets in all fixed assets, the study of the structure of fixed assets, easy to understand the level of mechanization of production technology, to promote the rational allocation of fixed assets, give full play to the effectiveness of fixed assets.
By the use of fixed assets, divided into the use of fixed assets in use, unused and do not need to use. Through this classification method, the degree of utilization of fixed assets can be analyzed, prompting enterprises to improve the efficiency of fixed assets, and to ensure the correct calculation of depreciation.
According to the affiliation of fixed assets, it is divided into owned fixed assets and finance leased fixed assets. Through this classification, it is conducive to management, accounting and depreciation in accordance with the ownership of the relationship.
According to China's current financial system, the fixed assets of the enterprise comprehensive classification method, divided into the following seven categories:
(1) production fixed assets. Which is then categorized in detail by economic use.
(2) Fixed assets for non-production.
(3) Leased fixed assets.
(4) Unused fixed assets.
(5) Fixed assets not required.
(6) Finance lease of fixed assets.
(7) Land. In summary, fixed asset accounting management has the following three tasks:
(1) Strict management of fixed asset cards, management of fixed asset cards, including card additions, deletions, inquiries, printing, monthly summaries, classification summaries and so on.
(2) Correctly, comprehensively, and timely record the increase, decrease, and use of fixed assets to protect the security and integrity of production data. Enterprises can increase fixed assets through the purchase, construction and other ways; through the sale, scrapping and other ways to reduce fixed assets. In order to truly reflect and supervise the changes and actual situation of the increase or decrease of fixed assets, it is necessary to establish a sound system of fixed asset books. Because of the characteristics of the fixed assets themselves, the fixed assets should be general classification and detailed accounting, in the fixed asset accounting books system, "fixed asset register" general ledger according to the original value of the fixed assets to reflect the changes in the increase or decrease; "Accumulated depreciation" account to reflect the wear and tear of fixed assets in the process of use. The "accumulated depreciation" account reflects the wear and tear value of fixed assets in the process of use; "fixed asset register card" for its detailed classification accounting.
(3) Correctly calculate the depreciation and repair costs of fixed assets, and carry out accounting for depreciation and repair of fixed assets to ensure the realization of simple reproduction of fixed assets.
There are many ways to calculate depreciation, such as the "average life method", "workload method", "double declining balance method", "sum of years method". Sum-of-the-years method" and so on, in practice, the calculation of depreciation of fixed assets, is through the preparation of "fixed assets depreciation calculation table" to carry out, it is the basis for the general classification of fixed assets depreciation accounting. The fixed asset accounting management system has three distinctive features, namely, large data storage, small daily data input and large output content.
In general industrial enterprises, fixed assets are not only high value, the number is also large, reflecting the data items of each fixed asset is also relatively large, in the fixed asset management system into operation at the beginning of the need for initialization of the system, all the current fixed asset data into the computer, from the point of view of the entire amount of storage, the fixed asset management system is a large amount of data, taking up more storage space. system.
Fixed asset management system into operation, the daily need to enter the data is generally limited to the purchase of fixed assets, liquidation, sale and internal mobilization of fixed assets involved in the change of the enterprise, in general, the daily occurrence of such business is not too much, and the frequency of occurrence of this business is also very decentralized, in addition to the need to enter the data is very little. This feature is a very favorable condition for the computer. Because the input data is less, the chance of error is also less. Once the original data about a fixed asset is correctly entered, it can be used for a long period of time until it is scrapped or sold.
Fixed asset management systems have a high volume of daily output. This is due to the different purposes of use, often the same fixed asset data item indicators required to be reflected in different output chart of accounts. Under manual management, the workload of preparing such output chart of accounts is not only very large, but also subject to the limitations of manual conditions, prone to data inconsistencies and errors. With the use of computers for processing, the speed of producing the chart of accounts has increased and data inconsistencies can also be avoided.
From the other hand, the use of computer processing, the need to establish a strict change in the data collection system, set up a full-time staff responsible for the operation and maintenance of the system. Fixed assets are built or put into use, will be dispersed in the various departments of the enterprise, involving many specific use of personnel, the use of although usually less change, but once the change is often easy to be ignored. Therefore, in the use of computer technology to establish a fixed asset management system, first of all, we must carry out an inventory of fixed assets, the accounts are consistent, and then entered into the computer; in addition, more importantly, we must establish a strict fixed asset management and change the data collection system as part of the internal control system of the enterprise accounting system to ensure the implementation of the system in order to be able to timely collection of changes in the data to update the relevant records so that the fixed asset management system can correctly reflect the enterprise fixed asset management system, the enterprise fixed asset management system can correctly reflect the enterprise fixed asset management system. Fixed asset management system can correctly reflect the actual situation of enterprise fixed assets. (1). Accounting for Increase and Decrease of Fixed Assets
The increase of fixed assets mainly refers to the purchase of equipment, completion of self-construction, other status or personal investment inputs, finance leases, receipt of donations, and inventory surpluses, etc.; the decrease of fixed assets refers to the sale of fixed assets, scrapping, destruction, and inventory losses.
Fixed asset increase and decrease vouchers are fixed asset management system input data. In the fixed asset ledger accounting, according to the original documents, such as fixed asset acceptance form, scrapping form, etc., detailed registration "fixed asset register" and "fixed asset registration card".
"Fixed Asset Register" is the category of fixed assets and detailed classification of the opening pages, and according to the custody, the use of units set up columns, according to the date of increase or decrease of fixed assets sequential registration, monthly balance, in order to summarize and reflect the unit, each department of all types of fixed assets, the increase, decrease, and the balance of the situation
"Fixed Asset Register" is the "fixed asset register" and "Fixed Asset Register Card".
"Fixed asset registration card" is set up separately for each fixed asset item, one for each fixed asset item. In each card, the details of the registered fixed assets are recorded, such as the fixed asset number, name, specifications, ancillary equipment, unit of use, location, time of construction, time of commencement of use, original value, estimated useful life, and depreciation information.
Accounting as long as the fixed assets increased, decreased according to the original vouchers for bookkeeping vouchers, according to the bookkeeping vouchers and original vouchers to register fixed assets ledger, making fixed assets registration card, according to the bookkeeping vouchers to summarize the general ledger, the financial staff will be made of fixed assets registration card were sent to the management department and the use of the department and the accounts, certificates, objects, cards, so that it is fully consistent with the. Ensure the integrity of fixed assets.
(2). Accounting for depreciation of fixed assets
According to the provisions of the enterprise financial system, for houses, buildings, in-use machinery and equipment, instruments, transportation vehicles, tools and apparatus, seasonal out-of-service and overhaul of equipment, fixed assets leased out under operating leases, as well as fixed assets leased under finance leases, depreciation should be extracted on a monthly basis. On the other hand, no depreciation shall be provided for unused and unneeded fixed assets other than houses and buildings, fixed assets leased under operating leases, and fixed assets that have been fully depreciated and continue to be used. (1). Information relating to existing fixed assets provided by the fixed asset management department.
(2). Original documents such as payment slips, handover slips, acceptance slips, etc. delivered in connection with the construction of fixed assets or inputs and donations from outside organizations.
(3). Fixed assets sold, scrapped and cleaned up or investment transfer out of the relevant declarations, handover orders, receipts and payments and other original documents.
(4). Fixed asset expansion, alteration or rental, internal changes and other relevant information.
(5). Depreciation and prepaid or pending amortization of repair costs of the calculation table, repair expenses and other vouchers.
(6). Fixed asset inventory report form of inventory surplus and deficit information. (1). After the increase or decrease of fixed assets occurring during the month, the corresponding original vouchers will be input into the system, and the fixed asset increase table, decrease table and internal transfer table will be generated respectively after detection and classification.
Special attention should be paid to the initial operation of the system, the original manual production of fixed asset management cards need to be entered into the computer at a time all
Part of the establishment of the fixed asset registration card record table, and later it will be used as a basic database.
(2). According to the fixed asset registration card record sheet at the beginning of the month, according to the relevant provisions of the depreciation of fixed assets, to generate fixed asset depreciation calculation table.
(3). According to the fixed asset depreciation calculation table, fixed asset increase table, decrease table, categorize and summarize the transfer data, and automatically generate transfer vouchers for this data and transfer them to the account processing system.
(4). According to the fixed asset depreciation calculation form, the depreciation expense is summarized by classification and the data is allocated, and the data is automatically transferred to the cost accounting system for use in calculating the cost.
(5). At the end of the month, update the fixed asset registration card record sheet with the fixed asset increase sheet, decrease sheet and internal transfer sheet respectively, that is, automatically insert the fixed asset records of the increase, automatically delete the fixed asset records of the transfer out, and change the fixed asset of the transfer to change the department of its use.
(6). According to the fixed asset depreciation calculation table, fixed asset increase table, decrease table, internal transfer table and fixed asset registration card record table printout of various reports, such as fixed asset depreciation calculation statement, fixed asset increase or decrease change table, fixed asset classification statistics table.