Management of fixed assets are: the establishment of fixed assets ledger, the development of scientific and reasonable depreciation system, strengthen the security of fixed assets, the establishment of fixed assets inventory system, the development of close supervision and use of processes.
1, the establishment of fixed assets ledger
The establishment of fixed assets ledger is the first step in the management of fixed assets. The ledger should record in detail the name of each fixed asset, specifications, quantity, date of purchase, the use of the department, the use of the period, price, depreciation period method and other important information, in order to carry out the tracking management and evaluation of fixed assets. In addition, the ledger should be regularly updated and maintained.
2, the development of a scientific and reasonable depreciation system
Since the value of fixed assets will not disappear in one year, the cost of fixed assets will be apportioned to its economic useful life period is called depreciation. The length and method of depreciation period is one of the important factors affecting the cost and financial stability of the company. Therefore companies need to develop a scientific and reasonable depreciation system to ensure the accuracy and reasonableness of the depreciation of assets to help companies better manage and advance their assets.
3, strengthen the security protection of fixed assets
Enterprises need to strengthen the security protection of fixed assets to ensure their normal operation and service life. This on the one hand, need to improve the equipment maintenance, repair mechanism, timely treatment of equipment failure; on the other hand, need to do a good job of daily maintenance of equipment, to avoid equipment damage due to daily use. In addition, enterprises should also develop insurance plans according to the actual situation in order to protect the safety of fixed assets.
4, the establishment of fixed asset inventory system
Fixed asset inventory system refers to the regular inspection, inventory and verification of fixed assets of the enterprise, and update the fixed asset ledger system. Through fixed asset inventory, enterprises can discover the existence and condition of fixed assets, understand the use of assets, and clean up idle assets in time. This can help enterprises better manage fixed assets and reduce the loss and waste of fixed assets in enterprises.
5, develop close supervision and use process
Enterprises need to develop close supervision and use process to ensure the normal use and maintenance of fixed assets. Enterprises should establish a strict management system for the use of assets, the use of equipment to allocate the organization is clearly defined, and the establishment of the corresponding equipment use, reporting and repair application process.