The purpose of the implementation of fixed asset management in enterprises is to strengthen and standardize the management of fixed assets, to promote the effective development of fixed asset management, to prevent errors and fraud in the management of fixed assets, to optimize the configuration of fixed assets, to improve the efficiency of the use of fixed assets, and to ensure the safety and integrity of fixed assets.
How can enterprises effectively manage fixed assets? Fixed asset management and what are the main contents involved?
Main content:
1, what are fixed assets?
2, the relevant departments in the fixed asset management process management responsibilities.
3, Classification and standards of fixed assets
4, Requisition (construction) and acquisition of fixed assets
5, Acceptance of fixed assets
6, Receipt and management responsibility of fixed assets
7, Inventory of fixed assets
8, Retirement of fixed assets
9, Sale of fixed assets
10, the principle and method of valuation of fixed assets
11, depreciation of fixed assets
12, impairment of fixed assets
1, what are fixed assets? We first give a definition of fixed assets
Fixed assets refers to the enterprise in the production and operation process of long-term use or control, the period of more than a specified number of years, the value of the unit above the prescribed limit, and in the use of the process of basic to maintain the original physical form of the assets remain unchanged.
Fixed assets include buildings, buildings, electromechanical equipment, transportation tools, electronic equipment, utensils, furniture and appliances, homemade equipment, as well as assets that meet the requirements of fixed asset management. For items that are not part of the enterprise's main operating equipment, as long as their unit value is more than 1,000 yuan and have a useful life of more than 2 years, they should also be managed as fixed assets.
2, second, enterprises in the standardization of fixed asset management, need to determine the relevant departments in the process of fixed asset management management responsibilities.
Financial department: responsible for fixed assets purchase (construction) price and cost of money budget review and payment; responsible for fixed asset accounts set up, depreciation and asset statement preparation and reporting; responsible for organizing and supervising the fixed asset inventory and profit and loss analysis; responsible for the increase or decrease in fixed assets changes (acquisition, scrapping, inventory, inventory, loss, destruction, etc.) supervision and audit and account processing, etc..
Purchasing department: responsible for the procurement and disposal of fixed assets; responsible for the contact of external repair and maintenance of fixed assets; responsible for providing the relevant departments with procurement procedures and documents for fixed assets.
Administration: responsible for the establishment of fixed assets ledger, coding and registration of fixed assets, responsible for the approval of the audit, transfer and scrapping of fixed assets, responsible for the supervision of the use and maintenance of fixed assets in kind; responsible for the organization of the fixed assets of the assets of the inventory count and the review of the inventory surplus and deficit; responsible for the disposal of the remnants of the fixed assets of the end-of-life; responsible for the fixed assets of the IT class outside the other office class, Transportation and logistics fixed asset management; responsible for all the mechanical and electrical equipment of the enterprise inspection and adjustment of the use of guidance, repair, maintenance and transformation; responsible for equipment spare parts requisition and acceptance.
Fixed asset demand and use of the department: responsible for the need for fixed assets requisition, repair and scrap applications; responsible for the daily use of fixed assets in the maintenance, repair, maintenance; responsible for the fixed assets of the registration, inventory; responsible for the fixed assets of the security and integrity.
Enterprises can be determined according to the actual situation of the relevant departments in the process of fixed asset management management responsibilities
3, fixed asset classification and standards
Administration is responsible for the physical management of fixed assets, set up a fixed asset card, resume fixed asset ledger.
The financial and administrative departments are responsible for the classification of fixed assets, the establishment of fixed asset classification standards (fixed asset classification can refer to the national fixed asset classification standards GBT14885-2010 and combined with the actual needs of the enterprise)
4, fixed asset requisition (construction) and acquisition
Demand departments in the application for the purchase of fixed assets, should consider the existing The use of fixed assets, large-scale fixed assets project Haiying combined with the enterprise development strategy and business objectives, feasibility studies, assessment and demonstration of investment projects.
The application for fixed assets is formulated by the department in charge of the demand, fill in the "requisition form" or special "application report", and signed by the department in charge of the approval of the leadership.
The application for production equipment should take into account the demand for reasonable production capacity; the application and configuration of fixed assets for fee production equipment should be co-ordinated by the administrative department and executed according to the unified configuration standard of the enterprise
The application for fixed assets demand is strictly implemented by the level-by-level examination and approval system, and after the approval and signature of the departmental supervisory leaders, it should also be approved and approved by the enterprise leaders with the authority granted by the "Approval Authority Procedure". Approval and approval of business leaders, with specific reference to the "Procurement Control Program"
After the approval and approval of the application for demand, the procurement department of the enterprise will carry out the procurement of fixed assets in accordance with the provisions of the "Procurement Control Program"
5. Acceptance of Fixed Assets
After the arrival of the fixed assets, such as production equipment, instruments and other fixed assets in the enterprise, the purchasing department will provide the administration with the full set of equipment, application and approval procedures, and timely notification to the administration of the equipment. Application, approval procedures, and timely notification of electromechanical classes, by a few points of the class organization requisitioner, the administrative department and the relevant departments of professional and technical personnel acceptance. If it needs to be installed and debugged by the supplying manufacturer, the above departments and personnel should participate in the final test and acceptance.
The acceptance of fixed assets for non-production and operation shall be conducted by the administrative department together with the requisitioning department***; before the acceptance, the purchasing department shall provide the administrative department with the application and approval procedures of fixed assets.
6, fixed assets and management responsibilities
Fixed assets through the acceptance of the fixed assets, the use of the department must be in the administrative department of the asset management position of the staff for the procedures for the adoption, and in the "fixed assets adoption register" registration signature.
Using departments to develop personnel responsible for the use of fixed assets, registration maintenance and management, the implementation of the management responsibility system, departmental leaders of the safety of fixed assets, the king is responsible for the first, the designated asset management personnel is responsible for the second, resulting in damage to the fixed assets, the loss of the personnel responsible for the direct financial responsibility;
Personal use of fixed assets for office and living, by the person to use and Personal use of office and living fixed assets, I am responsible for the use and safekeeping of the physical body is fully responsible for any damage and loss, will be responsible for the corresponding liability. According to the above operation
Wei
7, fixed assets inventory
Fixed assets inventory is mainly through the fixed assets physical inventory for the reconciliation of accounts, in order to truly reflect the actual number of its distribution, such as inventory gains and losses Haiying to identify the reasons
Fixed assets inventory of the main contents include:
Fixed assets, cards, things are consistent with the accounts, cards, things are consistent with the accounts, cards, things are consistent with the accounts, cards, things are consistent with the accounts, cards, things are consistent with the accounts, cards, things are consistent with the accounts of the fixed assets. Accounts, cards, things are consistent, there is no loss, damage and unauthorized transfer, loan, sale and other phenomena;
Equipment storage is complete, there is no demolition of sets, demolition and other phenomena;
Equipment repair and maintenance, equipment overhaul in a timely manner, there is no sick operation phenomenon;
House building is intact, there is no arbitrary demolition or alteration phenomena;
Fixed asset inventory is the main content, including:
Fixed asset inventory is the main content, including:
Fixed asset inventory is the main content, including:
Whether the increase or decrease of fixed assets in a timely manner for formalities, whether the depreciation is correct;
8, fixed assets scrapping
Fixed assets scrapping, must be applied by the use of the department, fill out the "fixed assets scrapping/disposal of the approval sheet", departmental leadership approval and signatures, the administrative department based on the application for scrapping, the organization of the relevant departments of the enterprise's professional and technical personnel on the application and the assets
The fixed assets scrapping, the fixed assets scrapping and the disposal of the fixed assets. According to the application, the administrative department will organize the professional and technical personnel of the relevant departments to assess the application and the assets
physically, sign the assessment and disposal opinions on the "Approval Sheet for Fixed Asset Scrapping/Disposal", and report to the superior department for approval
after the scrapping formalities.
Where the following conditions are met, fixed assets can apply for scrapping
Fixed assets in the course of normal use through the step of wear and tear (serious corrosion, insulation aging, magnetic failure, poor performance, the main
structural obsolescence, low precision, low productivity, high energy consumption), and finally completely lost the ability to use, can not be repaired to transform the use of
use, including the fully depreciated normal retirement. Fully depreciated normal scrapping and not fully depreciated early scrapping.
While it can be repaired and used, but the cost of repair exceeds 85% of its replacement value of fixed assets.
Can not be relocated equipment must be dismantled due to the transformation of workshops or changes in process layout.
Damaged due to accidents or natural disasters, the fixed assets can not be repaired and utilized by the appraisal or no repair value.
Long-term idle, will not be used in the foreseeable future, and has no transfer value of fixed assets.
Fixed assets that are no longer usable due to technological advances.
Houses and buildings that are susceptible to dangerous accidents due to ground subsidence, etc.; houses and buildings that need to be demolished due to obstruction of production and construction; houses and buildings that need to be removed due to overall planning.
Other fixed assets that can no longer bring economic benefits to the enterprise or the use of which generates a large number of substandard products or hazards
.
In principle, fixed assets whose maintenance cost is less than their net value are not scrapped.
Fixed assets that have been approved for scrapping cannot be reused.
After the approval of scrapping, the administration department will deal with the objects, update the ledger and fixed assets card after the treatment, and
notify the financial department of the results of the treatment in writing.
The financial department based on the approval of the fixed assets scrapping application and the results of physical processing, accounting processing.
9, the sale of fixed assets
Fixed assets need to be sold to deal with the administrative department to apply, fill out the "fixed assets for sale application form", listing the details of the fixed assets ready for sale, indicating the reasons for the sale of disposal, sale amount, and reported to the supervisor for approval.
After the approval of the application for the sale of fixed assets, the administrative department will notify the purchasing department to contact the buyer for the price treatment, and register the date of sale on the fixed
fixed asset card, and do the reduction of fixed assets in the ledger.
No other department or individual may contact the buyer to sell the fixed assets;
The finance department will issue invoices and receipt vouchers according to the approved application form for sale, and carry out the corresponding
accounting treatment for fixed assets.
10, the principles and methods of valuation of fixed assets
Purchase of fixed assets, the purchase price plus transportation, loading and unloading, installation and commissioning, transport insurance
and other additional costs borne by the enterprise valuation, foreign purchases should also include import taxes;
Self-manufactured, self-constructed fixed assets, according to the construction process of the actual expenditures
In the original fixed assets, the construction of the fixed assets, the construction process of the actual expenditures
In the case of the original fixed assets, the construction process of the fixed assets, the construction process of the actual expenditures < /p /p>
On the basis of the original fixed assets for remodeling, expansion, according to the original value of the fixed assets, plus the actual
expenditures incurred in the remodeling and expansion.
Investors invested in fixed assets, according to the evaluation of the price confirmed or contract, agreement
To accept donations, transferred from abroad or the introduction of fixed assets, the amount determined by the accompanying documents, plus the enterprise's share of the transportation
transportation costs, insurance, installation and commissioning costs, taxes paid, etc.; no documents, according to the current market price of similar fixed assets
Prices:
Inventory of fixed assets, according to the full replacement value of similar fixed assets
Enterprises purchasing fixed assets to pay fixed asset investment direction adjustment tax, cultivated land occupancy tax is included in the value of fixed assets.
11, depreciation of fixed assets
Enterprises fixed assets depreciation range and depreciation period in accordance with the scope of the national regulations combined with the actual situation of enterprises to determine and implement
.
Enterprises calculate the depreciation of fixed assets, using the average life method (straight-line method); net residual value of fixed assets is calculated according to the fixed assets
3% of the original value of the assets. Fixed assets increased in the same month, no depreciation in the same month, the fixed assets decreased in the same month, depreciation.
Depreciation of fixed assets is calculated in accordance with the following formula:
Annual depreciation of fixed assets = (original value of fixed assets - net salvage value)/estimated useful life
Annual depreciation of fixed assets - annual depreciation of fixed assets / original value of fixed assets
Monthly depreciation of fixed assets = (value of fixed assets × fixed asset annual depreciation rate) / 12
The following fixed assets should be depreciated: buildings and buildings in use, machinery and equipment, instruments, transportation, tools and apparatus; finance leases and operating leases leased fixed assets;
Other fixed assets need to be depreciated;
Over-age fixed assets that are fully depreciated and continue to be used are no longer depreciated, and the card of the over-age fixed assets should be
separately labeled. p>
Separately marked;
Destruction or other reasons for early retirement of fixed assets will not be depreciated, should be recorded in the fixed
asset card each year the amount of depreciation has been withdrawn.
12. Impairment of Fixed Assets
The finance department carries out a comprehensive inspection of fixed assets at the end of each year, and reasonably anticipates the possible losses of fixed assets according to the requirements of the principle of prudence, and makes a provision for impairment of fixed assets for the possible losses of each asset.
Administration submits fixed asset cards, maintenance records, inventory information, etc. to the finance department at the end of each year, which serves as the basis for the finance
department to make provision for impairment of fixed assets.
Finance department based on the above information, preliminary judgment of the current fixed asset impairment, the preparation of fixed asset impairment provision
with details, after approval by the supervisor, as the basis for the accounting of the provision for impairment.
The content of fixed asset management is more complicated, the enterprise can be established according to the actual situation of the enterprise's fixed asset management system to
convenience of the enterprise's fixed assets to better management, maximize the role of fixed assets, to create more profit for the enterprise
Run.