Fixed asset management is an important initiative to enhance the level of fixed asset management to promote the work carried out a positive role. Here to share with you the work plan for fixed asset management, welcome to learn!
Fixed asset management work plan 1 First, the establishment of a fixed asset management leadership group, clear responsibility. The implementation of the management of assets is the responsibility of the department head, the head of each department should be carefully organized to seriously implement the annual inventory of fixed assets. The principal is the first person responsible for the management of assets, the head of grade level is responsible for the management of office supplies, teaching supplies and other items in the grade level group, the teacher's office desks, chairs, computers and other items by the designated a person in charge of the management of the classroom by the classroom teacher is responsible for. Fixed assets in each room are managed by the room leader. Teachers and staff work changes or transfer out of the school, according to the provisions of the asset management counterparts for asset transfer procedures. Second, the development of management approach to understand the strategy. 1, the new acquisition of fixed assets class items, by the use of the unit responsible for the application, approved by the principal before purchasing, purchased back to the register, by the custodian of the Office of the acceptance of the appraisal before reimbursement. 2, the gift of foreign units and prizes, according to the arrangements of the Office of the President, to the custody of the relevant personnel to use, and to handle the inventory, receipt, accounting procedures. 3, fixed assets borrowed within the school borrowing and off-campus borrowing of two cases, on-campus borrowing by the borrowing department to issue a loan note, signed by the leadership before lending, off-campus borrowing in addition to the above procedures, but also have to obtain the consent of the principal's office before lending. 4, the treatment and scrapping of fixed assets, must be the name of the item, the number, amount, list. Signed by the competent department or unit head, to the property management team audit, reported to the school director for approval, by the property management team to recover the items handled should be canceled account, card. Handling of end-of-life items recovered all the money, all to the financial sector, the relevant approvals and payment receipts from the property management team for safekeeping, in order to be kept for inspection. 5, the school's fixed assets, must be placed neatly, keep clean, clean, strengthen management, pay attention to maintenance, the repair should be repaired in a timely manner, so that it is often in good condition. 6, to mobilize the masses, educate the masses, set up a "care of public property as a new concept of pride", mobilize the masses to monitor and inspect the phenomenon of violation of the provisions of the right and duty of supervision and inspection of everyone. 7, better management of fixed assets units and individuals, to timely praise, poor management of units and individuals, criticized. Management of significant achievements, issued a certain number of bonuses, the management of very poor, in addition to criticizing, to withhold funds, serious cases should be notified in the whole school. Third, the implementation of the inventory system, the implementation of the operation. 1, self-examination stage The person in charge of the management and use of fixed assets inventory inventory, and check with the department's fixed asset inventory list, for the following assets abnormalities to make the appropriate treatment, as follows: (1), for the location of the change in the fixed assets in the fixed assets schedule "Remarks" column to be noted. (2), for the loss, idle assets in the fixed asset schedule in the "Remarks" column to be noted. (3), for the inventory of assets in the fixed asset schedule in the "Remarks" column to be noted, and make a good record. (4), for the damage, scrap assets in the fixed asset schedule in the "Remarks" column to be noted, and recorded separately, and in accordance with the appropriate authority for approval, according to the relevant provisions, only after the approval of the scrapping can be given in accordance with the criteria for replenishment. 2, review stage (1), by the Finance Department in conjunction with the person in charge of the asset manager of the school's fixed assets for on-site review of the inventory, and check the labeling of the situation and the use of the assets; (2), after the completion of the review, the asset inventory form by the inventory of the relevant personnel (including inventory, review, the person in charge of the department) to confirm the signatures and stamped with the official seal of the department and returned to the Finance Department. Official seal returned to the Finance Division. 3, summary stage (1), summary, verification of inventory information; (2), the results of the inventory to put forward the classification of the results of the inventory processing recommendations, the formation of fixed assets inventory report. The current management of the company's fixed assets, not only unfavorable to the management, and the existence of vertical more repetitive work, inventory difficulties, not only to the staff responsible for these things caused greater 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 clear responsibility, but not feasible! For example, a factory, the computer may be a few people, must be divided into a person is not reasonable! If a person leaves, then the computer should be returned, a new person, and then have to re-receive once again, seems feasible but not conducive to 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 the unified delivery to the head of each department. Each month, as long as the department against the number of due, 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 will be held accountable internally! 2, the development of a unified number Since it is a number, it must have the uniqueness, while the number can be found through the department of what belongs to the items! 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 items of the initials of the lack of places with a zero) 001 (represents the serial number) HLZJB0PTDN001 said: Hong Road General Manager of the Office of the general computer! Serial number is 001 HL0923JSDN002 said: Honglu Ninth Division 23 factory technical computer serial number is 002 3, take a random inventory monthly list of fixed assets will be sent to the person in charge of each department, the departments to inventory their own inventory, inventory after the person in charge of the signatures to confirm. The company randomly selects a few departments for inventory every month! 4, fixed asset changes New: the department head to apply for approval of the company's leadership, after receiving the fixed assets attributed 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 to by the company's leadership, by the relevant departments to redeploy. Maintenance: basic maintenance, such as surface cleaning, simple troubleshooting, etc. by the department responsible for the fixed assets, can not be dealt with by the relevant departments to find a person to deal with 5, the treasury of the cleanup For the useless fixed assets, can be repaired to carry out a unified maintenance, can not be repaired to take out useful parts spare, really no value for use. The spare parts of the spare parts, there is no use of value, can be sold on sale, can not be sold on the throw. Maintain the cleanliness of the warehouse, and at the same time to do a good job of the warehouse items! 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. 6, the implementation of the steps: 1, the company's fixed assets inventory, the optimization of the department's configuration 2, print labels, labels affixed with a uniform number 3, the development of a sound equipment requisitioning, replacement, repair, redeployment, scrapping process 4, hand over to the specialists in charge! 4! Fixed asset management work plan 3 In order to strengthen the management of fixed assets, fixed asset accounting correctly, the concept of fixed assets must be fixed assets, classification, recording standards and other uniform standards. (a) the concept and standard 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 met 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 entry standard (1) the fixed assets of the entry time ① general fixed assets of the entry time for the receipt of the signing of the time of receipt of the section. ② large-scale equipment to be installed in the entry time for the delivery of the date of use. 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 departments also need to be marked in the notes to the specific office to which the inventory of fixed assets to bring convenience. (D) the inventory of fixed assets (1) the fixed assets of the end of the month check at the end of each month on the fixed assets of the month according to the section to play a list, by the section responsible for checking, checking the correct 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.