Fixed Asset Management Program (a)
Currently the company's fixed asset management, not only unfavorable to the management, and there is a longitudinal more repetitive work, inventory difficulties, not only to the staff responsible for these things caused more pressure, while it is difficult to do in mind! At the same time, due to personnel changes, it is difficult to track the responsibility!
In order to facilitate the management of fixed assets, to reduce the difficulty of fixed asset management and workload, to reduce the inventory is not, a clear responsibility, has developed the following program:
1. Fixed asset management to the department as a unit.
Fixed assets are scattered and disorganized, if accurate to the individual certainly a clear responsibility, but does not have the feasibility! For example, a factory, the computer may be a few people, must be divided into the responsibility of a person is not reasonable! If a person leaves, then the computer should be returned, a new person, and then have to re-receive again, seems to be feasible but not conducive to the operation!
If the department as a unit, for example, a department, and how many computers, how many printers, how many desks and chairs, etc., as to how to allocate, how to share the responsibility for a unified hand over to the head of each department. Each month, as long as the number of due against the department, an inventory on the line! If there is a discrepancy in the responsibility of the person in charge of the department, the person in charge of the department and then go to the internal responsibility!
2. Develop a unified number
Since it is a number, it must have the uniqueness, and at the same time, through this number can be found to belong to what belongs to the department!
Suggested numbering:
HL (on behalf of the company) ZJB0 (four represents the department, the department's initials, the lack of places with a zero) PTDN (four represents what items, the initials of the items that are insufficient to indicate that the place with a zero) 001 (on behalf of the serial number)
HLZJB0PTDN001 said: Hong Road General Manager of the Office of the General Computer Serial number is 001
HL0923JSDN002 means: Honglu 9th Division 23 factory technical computer serial number is 002
3. Take a sampling of inventory
Monthly will be the list of fixed assets sent to the person in charge of each department, each department to inventory their own, inventory after the person in charge of the signing of confirmation. The company randomly selects a few departments for inventory every month!
4. Changes in fixed assets
New: the department head to apply, the company's leadership approval, after receiving the fixed assets to the departments!
Replacement: fixed assets that can not be used, verified by the relevant departments, the company leader agreed. Will not be able to use the fixed assets returned to the company for replacement or scrap disposal!
Redeployment: For departments with idle fixed assets, the relevant departments to apply, agreed by the company leadership, by the relevant departments to transfer.
Maintenance: basic maintenance, such as surface cleaning, simple failure of the ` processing by the department responsible for fixed assets, can not be dealt with, handed over to the relevant departments to find a person to deal with
5. cleanup of the warehouse
For the useless fixed assets, can be repaired for the maintenance of a unified, can not be repaired to take out the useful parts of the standby, there is really no use of the value of, can be sold, sold, can not be sold, sold, sold, sold, sold, sold, sold, sold, sold, sold, sold, sold, sold, sold, sold, sold, sold. Can be sold on the sale, can not be sold on the throw. Maintain the cleanliness of the warehouse, and at the same time, the warehouse items to do a number of heart!
The implementation of this program, you need to add a labeling machine and a set of software, the cost is about 500-600 or so! The use of labeling machine is for the sake of beauty and efficiency, but also to avoid arbitrary changes in the content of the label! Labeling machines usually have supporting management software, through the software to manage fixed assets more convenient and efficient.
Implementation steps:
1. The company's fixed assets inventory, optimize the configuration of the department
2. Printing labels, labeled with a uniform number of labels
3. To develop a comprehensive equipment requisition, replacement, maintenance, redeployment, scrapping processes
4!
Fixed Asset Management Program (2)
In order to strengthen the management of fixed assets, fixed asset accounting correctly, the concept of fixed assets, classification, recording standards and other uniform standards.
(a) the concept and standards of fixed-value assets
Fixed assets are assets with a useful life of more than one year, a unit value of more than 500 yuan, and in the process of using them to maintain the original material form. In recognizing fixed assets, the following two conditions should be satisfied simultaneously;
(1) It is probable that the economic benefits associated with the fixed asset will flow into the unit.
(2) The cost of the fixed asset can be measured reliably .
(2) Classification of fixed assets
(1) Other fixed assets.
Asset number (01), which refers to equipment that is not used for medical purposes. For example: security doors, water heaters, kitchen equipment, etc..
(2) General equipment.
Asset number (02), it refers to the general equipment used for operational work.
Such as: furniture category (0201): filing cabinets, desks, filing cabinets, sofas and so on.
Computers (0202): monitors, mainframes, servers, hard disks and so on.
Television (0203)
Air conditioning (0204)
Printer (0205)
Refrigerator / display cabinets (0206)
Other general equipment (0207): ups, power supplies, cash registers, cars and so on.
(3) Specialized equipment.
Asset number (03), which refers to equipment used for medical purposes.
Such as: electronic equipment (0301): respiratory machines, laboratory equipment, monitors, therapeutic devices, etc..
Optical equipment (0302): microscopes, gastroscopes, infant blue light treatment box, etc..
Mechanical equipment (0303): operating tables, ambulances, etc.
Other specialized equipment (0304) stainless steel treatment trolleys, wheelchairs, hospital beds, and so on.
(4) housing and buildings
It refers to the unit has the right of ownership and use of housing, buildings and ancillary equipment.
(C) the fixed assets of the recording standards
(1) the fixed assets of the recording time
① general fixed assets of the recording time for the receiving section of the signing time.
② large equipment to be installed in the entry time for the delivery date.
③ Some of the instruments and equipment to be applied to the time of entry according to the equipment section issued by the "Medical Equipment Arrival Acceptance Report" date shall prevail.
(2) Fixed assets recorded valuation
Fixed assets should be recorded at the actual cost of acquisition.
① Recorded in accordance with the actual purchase and transfer price paid and transportation and installation costs. Self-made fixed assets according to
② self-made fixed assets, according to the expenditure of materials, labor and fees recorded.
③ Receive donated fixed assets, according to the market price of similar fixed assets or according to the relevant documents.
④ Surplus fixed assets are recorded at full replacement value.
(3) the fixed assets of the entry operation
① each fixed asset entry must enter the manufacturer, supplier, purchase time, asset unit, asset value, depreciation (average life method), depreciable life, net salvage rate and so on.
② Asset deployment, in addition to entering the specific deployment of the department and billing time, such as the hospital office and some outpatient clinics need to be marked in the notes to the specific office, the inventory of fixed assets to bring convenience.
(D) the inventory of fixed assets
(1) the end of the month of fixed assets check
at the end of each month on the fixed assets of the month according to the section to play a list of the section responsible for checking, after checking the signature.
(2) internal deployment of fixed assets
The internal deployment of fixed assets if more than one month to report to the General Warehouse, to be withdrawn when the return.
(3) Inventory of fixed assets
At least one annual inventory of fixed assets must be carried out to ensure the safety and integrity of fixed assets.