Fixed asset management plays an increasingly important role in a business organization, and fixed asset business plays a very important role for leaders and decision makers in a company. Here is the fixed asset management paper I have organized for your reference.
Fixed Asset Management Paper 1: An Analysis of Fixed Asset Management
Abstract: Good fixed asset management makes the increase in equipment utilization can be effectively improved by optimizing the arrangement of maintenance resources to reduce costs, thereby improving the economic efficiency of enterprises and the competitiveness of enterprises in the market. Strengthen the company's fixed asset management, to ensure the safety and integrity of the company's assets, and give full play to the effectiveness of asset use.
Keywords: responsibility for fixed asset management, fixed asset management, computerized fixed asset management, fixed asset benefit analysis system
The goal of fixed asset management is to improve the utilization of fixed assets and reduce the cost of operation and maintenance of the enterprise, so that the enterprise maintenance resources can be optimized as the core, through a variety of means of information, to rationally arrange for the maintenance plan and related resources and activities. Enterprises to improve equipment availability to achieve increased revenue, through the optimization of maintenance resources to reduce costs, so that the economic benefits of enterprises to improve and increase the market competitiveness of enterprises.
The management of assets should not only be static accounting, but also dynamic management of assets, such as from the requisition of assets, asset utilization, asset maintenance until the end of the asset, the management of the entire asset life cycle.
In the increasingly competitive business era, for companies with high-value assets, the maintenance of equipment is no longer limited to the scope of the cost of asset management has become a strategic tool to obtain profits, to strengthen the company's fixed asset management, to ensure that the company's assets are safe and secure, and to give full play to the effectiveness of the use of assets.
First, the management of fixed assets need to start in the following areas
(a) to strengthen the company's leadership on the management of fixed assets concept
According to China's "Accounting Law" of the relevant provisions:? The person in charge of the company must be responsible for the authenticity and integrity of the accounting work and accounting information of the enterprise.? Therefore, we must conscientiously implement the "Accounting Law", the key to the management of fixed assets is that the company leader must really do and take up the responsibility related to asset management. A company's leaders pay attention to the company's asset management, should set up a special committee to manage fixed assets, should have a special staff to manage fixed assets. Eliminate the ideological awareness of? Heavy into light management? ,? Heavy funds, light in kind?
(ii) to strengthen the sense of responsibility of managers at all levels of fixed assets
For the duty is unclear, some enterprises in the lending of fixed assets leasing did not apply for the relevant procedures, resulting in the loss of fixed assets damage; there are fixed assets due to long-term use of the state of end-of-life, but did not go through the end-of-life procedures, the books are still a large number of fixed assets reflect the existence of; in the housing Remodeling, construction should enhance the building area and the amount of the case, due to negligence without timely management and other circumstances, making the fixed assets account does not match. Enterprise financial internal control system mechanism is not sound, the system implementation capacity is weak, can not regularly inventory, inventory, resulting in the status of enterprise assets unclear.
(C) to strengthen the accountability of fixed asset users and fixed asset maintenance personnel
Fixed asset management is the management of the physical form. The main assets of the enterprise is composed of most of the production equipment from the production equipment, production equipment life including material life, technical life, economic life. Production equipment of its own quality and operation and production equipment maintenance and normal repair, determines the length of the material life. First of all, it is necessary to pay attention to the daily maintenance of production equipment to ensure the extension of its material life. Otherwise, fixed assets will be scrapped early, resulting in loss of fixed assets, increasing expenses to the enterprise and leading to a decrease in the total value of fixed assets. As a result of the continuous progress of science and technology, there are technically more advanced, economically more reasonable and better production equipment, thus resulting in the depreciation of the original production equipment. Some equipment can continue to use, but it affects the quality of the product. The economic life of fixed assets is from the economic efficiency point of view to see whether the equipment is the most to achieve a reasonable period of use. In the most appropriate use of fixed assets within the service life, the lowest value of the average annual total cost, and can make the average annual total cost of the lowest number of years, this is the economic life of the equipment. Technological update in the relatively slow stage of the equipment, its update is mainly to the economic life of the main, while taking into account the technical life.
From the fixed asset management system should be fixed asset procurement, fixed asset issuance, fixed asset registration and transfer, fixed asset acceptance, fixed asset obsolescence, fixed asset inventory, inspection system, should be strictly required to ensure that the fixed assets in all aspects to ensure that the account in line with the real, to avoid losses.
Second, good management of fixed assets should do the following work
(a) fixed assets budget system
Enterprises should be based on the actual needs of the development and funding each year, a reasonable budget for fixed assets, the budget can be approved, generally do not break through, for the? Emergency needs? Fixed assets, should be reported. There are provisions in the system, and strictly control the procurement of fixed assets. The company should be based on the fixed assets procurement requirements put forward by each department, reported to the company to designate a designated department or person for review, designate a specialized department or person based on the existing assets, to determine whether to agree to the purchase of new fixed assets or fixed assets directly from other departments to transfer. If you need to purchase, reported to the relevant leaders for approval, the person in charge of procurement.
(B) the authorization of fixed assets approval system
clear approval authority of the approver on the acquisition of fixed assets and approval of the approval method, as well as procedures and responsibilities. The approver shall not exceed his authority to approve. No purchases shall be made without approval.
(C) organizational responsibility system
For the acquisition of fixed assets, acceptance, acceptance, use and other aspects of the designation of a special department or person, to clarify their corresponding responsibilities, make specific requirements for the work, and mutual supervision, separation of powers. Procurement of assets by the designation of specialized departments or persons for the acceptance of fixed assets. If the fixed assets are found to be inconsistent with the procurement requirements, or if there are obvious problems with the quality of fixed assets, they must be reported to the person in charge immediately, and the fixed assets must be replaced, or else they will not be put into storage. When the fixed assets are issued by the designated department, the consignee shall sign and confirm in the "Outgoing Stock List" and "Fixed Assets Consumption Detailed List" respectively. If fixed assets are lost, stolen or damaged due to poor storage or other human factors during the process of use, the user shall compensate according to the regulations. When the user of fixed assets leaves the company, he/she shall return all the office assets, and can only go through the separation procedures after the relevant responsible departments have made an inventory and verified that there is no mistake. The designated department is responsible for checking and counting the fixed assets of each department, and fill in the "Fixed Assets Registration Form" after the leader's signature is confirmed, so as to clarify the department's responsibility for the care of fixed assets. Fixed assets lost, damaged, must be designated by the department for the record, fill out the "Fixed Assets Registration Form" in a timely manner; the transfer of fixed assets, must be transferred out of the department and the transfer of the department of the relevant personnel to confirm the signature before the transfer. The treasurer of the designated department will change the asset management account records in time according to the changes in the "Fixed Asset Registration Form" and file the relevant information to the financial department. Fixed assets are required to apply for scrapping and go through the corresponding scrapping procedures when the fixed assets are confirmed to be beyond repair by professionals or when the repair cost exceeds the original value of the assets. Relevant personnel of the designated department are responsible for the self-inspection and inventory of fixed assets of the department, and assist in the asset inspection and inventory every quarter, and make a table of asset inventory. The designated department is responsible for the registration, inspection and daily supervision and management of assets, and randomly checks the fixed assets management of each department from time to time. Every quarter, the designated department, together with the finance department, conducts a comprehensive inventory of the asset management of each department and issues a written report. For each department's asset inventory, find out the reason and the responsible person, and report to the company leader for approval. If it belongs to the mismanagement and other human factors, should be held responsible for the parties and managers, and depending on the circumstances of compensation for damages.
(D) Record fixed assets book system
The department responsible for the management of fixed assets and the company's financial accounting department to keep a full set of fixed assets, fixed assets, fixed assets approval information, fixed assets, such as the purchase of the plan and other accounting records, the relevant responsible person prohibited the replacement of fixed assets, loss of materials, and damage to the relevant departments at any time to accept the supervision of the relevant departments. Implement fixed asset cards to ensure that the situation of fixed assets is reflected in a timely manner. Set up fixed asset ledgers to better reflect the increase or decrease of fixed assets and changes in fixed assets. The establishment of fixed asset files, fixed assets from the initial planning to the end of the whole process of fixed assets formed by the text description, accounting accounts and other relevant information. Fixed assets are categorized and divided to establish the corresponding dynamic system information.
(E) fixed asset disposal, scrapping system
According to the relevant provisions of the enterprise departments to the deployment of fixed assets to the full utilization of fixed assets as the principle, since the internal procedures for the transfer of fixed assets in a timely manner for the registration of changes.
Third, to realize the computerization of fixed asset management
As the scale of fixed assets is getting bigger and bigger and there are many kinds of fixed assets, the management of the management of the manual management, manual statistics is no longer adaptable to the requirements of the work, so it is necessary to realize the management of the computerization of the management of the establishment of the fixed assets of the management of the plan and the management of the accounting and accounting of the information technology system with all the functions of the fixed asset purchase and construction, Budgeting, fixed assets disposal, fixed assets scrapping, fixed assets accounting and other operations are all reflected through the system. The perfect information management system helps the company management organization to grasp the fixed assets information in real time and improve the efficiency and effect of management work. At the same time, in the realization of the premise of computerized accounting, you can cancel the manual fixed asset ledger and general ledger, is conducive to reducing manual labor, improve work efficiency.
Fourth, fixed asset benefit analysis system
In order to strengthen the management of fixed assets, improve the utilization of fixed assets, should be fully analyzed for benefits. First, before the acquisition of fixed assets, the fixed assets should be relevant predictions and effective analysis. Secondly, the statistics of fixed assets utilization rate of each department, to play the fixed assets effectiveness, the scrapping of fixed assets scrapping, the maintenance of the maintenance should be carried out in a timely manner. The third is to budget the break-even point of fixed assets and analyze whether the workload of fixed assets reaches the expected goal. Fourth, all the fixed assets of the enterprise to implement computerized accounting, analysis of each piece of fixed assets, income, expenditure, gross profit and gross margin, clear development direction.
References:
[1] Interim Measures for the Management of State-owned Assets of Institutions. UNESCO Department of the Ministry of Finance, edited by the first edition in August 2006
[2]Dong Dingfang. Discussion on how to strengthen the fixed asset management of administrative institutions [J]. Economist, 2006, No. 6
[3]Wang Lizi. A preliminary study on the application of economic life in the economic management of medical equipment [J]. Chinese Hospital Management Journal, July 2007, Volume 23, Issue 7
Fixed Asset Management Thesis Part II: Fixed Asset ManagementAbstract This paper aims at the disconnection between the physical management of fixed assets and the value of the management of fixed assets, the account, the card, the inconsistency of the phenomenon of the object, the purchase of the fixed assets management, day-to-day management, disposal management, efficiency management, put forward the corresponding improvement methods and countermeasures. The corresponding improvement methods and countermeasures.
Keywords: fixed assets, purchase and construction management, daily management, disposal management, efficiency management
I. Introduction
In accordance with the strategic deployment of the State Grid Corporation's modern company and the requirements of the group's operation, intensive operation and refined management, the company's system should strengthen the asset management, focusing on the future, and promote the construction of a long-term mechanism for asset management, to further strengthen the management of assets, improve the quality of assets, and prevent and resolve the problem of asset management, and to improve the quality of assets, and to prevent and resolve the problem of asset management. The company should further strengthen asset management, improve asset quality, prevent and resolve asset management risks, revitalize the stock of assets, improve the operating efficiency of the company's assets and enhance economic benefits.
Second, the fixed asset management problems
1. There is a disconnect between the physical management of fixed assets and the value of management, accounts, cards, things do not match the phenomenon; 2. Individual fixed assets are not recorded in a timely manner; 3. Fixed asset operating costs need to be further reduced; 4. Fixed asset management efficiency needs to be further improved.
Third, fixed asset management improvement methods or countermeasures
(a) fixed asset purchase and construction management
1. Strictly in accordance with the system for the purchase and construction of fixed assets
According to the "Henan Electric Power Company fixed asset management approach", in accordance with the budget management procedures, strictly in accordance with the general manager of the General Manager's Office and the provincial company approved the annual capital revenue and expenditure budget arrangements, for unforeseeable fixed asset purchases. The purchase and construction of fixed assets, for the unforeseen purchase and construction of fixed assets in accordance with the prescribed procedures for approval.
2. Purchase of equipment and materials and the settlement of project construction payments are included in the "Two Lines of Income and Expenditure". The two lines of income and expenditure? management
Give full play to the advantages of the bidding management center in the procurement of materials to reduce the cost of material procurement. The company's management of the project construction payment settlement is strict, to improve the efficiency of the use of project funds. The company's business is to provide a wide range of products and services to the public. The procurement of equipment and materials and the settlement of project payment are included in the "two lines of income and expenditure". Management, under the premise of meeting the needs of the project progress, active capital operation, reduce the comprehensive cost of funds.
3. Timely preparation of final accounts report
Strictly in accordance with the requirements of the State Grid Corporation and the provincial company "project completion of the final accounts management approach" and other systems, to strengthen the management of the preparation of the final accounts report of the completion of the project, the completion of the final accounts report on a regular basis on the preparation of the report on the cleanup, timely supervision of the report review, to ensure the completion of the final accounts of the timely approval of the effective solution to the problem of the long term fixed assets to the provisional value of the book. The problem is that the fixed assets have been recorded at a provisional value for a long period of time.
(B) the daily management of fixed assets
1. pay close attention to the basic management of fixed assets
The main work in the following areas include: 1) in the event of changes in the assets, the requirements of the functional management departments to pass the changes in the specified time limit to ensure that the accounts, cards and things are consistent; 2) the establishment of the management of accountability system; 3) put forward the procedures for the leasing of assets and entrusted management and responsibilities. entrusted management procedures and responsibilities; 4) strictly control the act of guaranteeing fixed assets; 5) the establishment of a fixed asset inventory system; 6) the establishment of fixed assets on a regular basis, from time to time, the inspection system.
2. Develop a regular inventory system
The inventory of fixed assets, inventory work, is to improve the daily management of fixed assets based on the establishment of a fixed asset inventory system, in principle, at least once a year, a comprehensive inventory should be carried out, inventory inventory after the end of the physical management of fixed assets submitted in a timely manner to the inventory inventory report on inventory, inventory loss of fixed assets, the reasons for serious analysis, put forward corrective measures and in conjunction with the relevant departments, the fixed asset management, the fixed asset management, the fixed asset management, the fixed asset management, the fixed asset management, the fixed asset management, the fixed asset management and the fixed asset management. Propose corrective measures and together with the relevant departments of the relevant responsible person to put forward specific treatment, timely processing, asset inventory found major asset losses, timely reporting to the provincial company.
3. Dynamic monitoring of changes in the increase or decrease of assets
The design of fixed assets and accumulated depreciation changes in the monthly statement, required to fill in the monthly fixed assets increase or decrease changes in fixed assets by month to monitor the changes in fixed assets, abnormalities found in a timely manner to find out the reasons and corrections, to take precautions, to avoid the occurrence of major errors.
4. Work with the production department to do a good job of updating and reconstruction expenditure management
The Finance Department with the operation and maintenance departments to put forward the company's annual fixed asset renewal and reconstruction plan, and into the annual capital expenditure budget management. In formulating the renewal and reconstruction expenditure plan, the comprehensive consideration of each unit of fixed assets scale, degree of newness and other factors. From time to time, the use of funds for renewal and reconstruction is monitored, and the change of expenditure is effectively controlled. In accordance with the relevant provisions of the adjustment of the book value of the original fixed assets, the new assets formed by the technological transformation to adjust the original fixed asset card, to avoid the emergence of a fixed asset corresponding to the situation of multiple cards.
5. Strict operation and maintenance expenditure management
Fixed asset operation and maintenance expenditure is managed in strict accordance with the relevant provisions of the State Grid Corporation and the provincial company, to ensure that the use and quality of fixed assets is in good condition. When the operation and maintenance expenditure budget for fixed assets is issued, the comprehensive impact of factors such as the size of fixed assets and the rate of newness is fully taken into account, and the allocation is rationalized to improve the efficiency of fixed asset maintenance.
(C) Fixed asset disposal management
1. Disposal of fixed assets is carried out strictly in accordance with the relevant regulations
According to the "Henan Electric Power Company's Fixed Asset Management Measures", the disposal of fixed assets is handled in accordance with different management levels, and in accordance with the prescribed approval authority and prescribed procedures. According to the "State Grid Corporation Asset Impairment Provision and Asset Loss Write-off Management Measures" and "Henan Provincial Power Company Account Write-off Asset Management Implementation Measures", the loss of fixed assets will be written off in a timely manner, and the account write-off of assets will be managed in strict accordance with the provisions of the case.
2. Fixed asset transfer, profit and loss, destruction and scrapping approval
Fixed asset transfer, profit and loss, destruction and scrapping is strictly in accordance with the prescribed procedures and approval authority to deal with the use of the custodian of the department to apply, explain the reasons and put forward the views of the treatment, fill in the relevant application documents, by the physical management department and the value of the management department after review and approval of the competent leadership, the procedures are complete and then disposed of. After the completion of the disposal, and timely report to the value management department for account processing, do a good job of residual value recovery, before approval, shall not be disposed of without authorization.
(D) fixed asset efficiency management
For ineffective and inefficient assets, actively revitalize and recover funds. For non-productive assets, actively sold in a market-oriented way to realize. For the account of the case of assets, further cleaning and verification, the development of specialized agencies, a clear working mechanism, and actively clean up the recovery.
1. Implementation of fixed asset life management, and strive to improve the level of input and output; 2. Development of standardized management specifications for fixed assets, and effectively improve the level of management; 3. Strengthen the basic management of fixed assets, the implementation of regular maintenance of fixed assets, to ensure safe production; 4. Establishment of a fixed asset use evaluation system, and dynamically grasp the efficiency of the use of fixed assets.
Fourth, conclusion
In summary, the overall idea of fixed asset management is: in accordance with the requirements of the State Grid Corporation's group operation, intensive operation and refined management, to further strengthen the day-to-day management of fixed assets, control the cost of purchase and construction, strict disposal procedures, optimize the structure of fixed assets, improve the quality of assets, to prevent and resolve the risk of asset management, revitalization of the stock of assets, to improve the efficiency of the company's asset operations, and improve economic efficiency. The company's assets operating efficiency, improve economic efficiency.
References
[1] Li Genchen. Research on Fixed Asset Management of Power Grid Enterprises [D]. North China Electric Power University (Beijing), 2010.
[2] Ma Guirong. In the implementation of the new financial system to strengthen the fixed asset management thinking [J]. Inner Mongolia Financial Research, 2012.
[3] Hu Beibei. An introduction to the management of fixed assets of enterprises [J]. Economist, 2011.
[4] Wang Yankuan. Problems and countermeasures in fixed asset management of enterprises [N]. China Building Materials News, 2009 .
[5] Song Kaifang. Talk about fixed asset management after enterprise restructuring [N]. China Construction News, 2011.
Enterprise fixed asset management thesis three: on the enterprise fixed asset management status quo and improvement measures
At present, China's enterprises, although the basic realization of the fixed asset accounting and management of computerized information technology, but in the fixed asset accounting and management work is still problematic, mainly the system and the subjective factors of the problem, this paper analyzes.
First, the concept of fixed assets and strengthen the significance of the enterprise
Fixed assets of the enterprise mainly refers to the holding and use of more than one year, the asset value of more than one thousand dollars, and in the process of using the assets to maintain its original material form.
Strengthening enterprise fixed asset management, on the one hand, can improve the rational utilization of unit assets. Strengthen the enterprise fixed asset management, can better adapt to the unit business development and needs, timely understanding and mastery of the state of the assets, the use and circulation of information, comprehensively improve the efficiency of asset utilization; on the other hand, to achieve the centralized management and control of enterprise assets. Timely understanding and mastery of the distribution and application of enterprise assets, rationalization of the distribution and coordination of asset operation, to avoid and reduce the occurrence of asset waste. At the same time, a clear fixed asset operation and application planning, the development of scientific asset management plan, to ensure the safety and integrity of fixed assets, can comprehensively enhance the efficiency of the enterprise fixed management and capital efficiency, to ensure that all aspects of the work of the enterprise to carry out.
Second, the current situation of enterprise fixed asset management
(a) accounting is not timely and pricing is not accurate
Many enterprises in China in the process of fixed asset management, there are still accounting is not timely and pricing is not accurate phenomenon. First of all, some enterprises fixed assets transfer, transfer, scrapping and other processes are more complex, need to be reviewed and approved by the higher authorities, its fixed assets may not exist in a timely manner; Secondly, the current fixed asset reporting software for asset information requirements are more comprehensive, not only need to fill in the amount of fixed assets, brand, date of purchase, model, and at the same time need to fill in the voucher number, photographs and other information. However, due to some enterprises in the early accounting and management of fixed assets is more loose, some fixed assets in the filling system software, there is a serious reconciliation phenomenon, resulting in difficult asset management problems; Finally, some enterprises in the acceptance of donations or gratuitous use of fixed assets, not according to the relevant provisions of the system of valuation and accounting treatment, while for the alteration or expansion of the building there is value-added value, but also did not At the same time, when there is value-added value of the altered or expanded buildings, the value-added value has not been recorded and processed truthfully. The existence of these objective phenomena make our fixed assets management accounting there are obvious deviations.
(ii) management system and supervision mechanism is not perfect
With China's enterprise fixed asset information system has been widely used, some enterprises related management system and supervision mechanism is still unable to operate with the fixed asset information system combined with the management system is not sound and the supervision mechanism lacks effectiveness is still more serious. First of all, in the actual management of fixed assets in the process of lack of necessary reference and the development of norms and constraints, some state-owned enterprises in order to be able to fight for more state financial subsidies, blindly buy a large number of units do not need to use fixed assets, a huge waste of national funds, and cause a large number of idle fixed assets; Secondly, the purchase of fixed assets are not timely bookkeeping, in the disposal of fixed assets, also does not carry out the bookkeeping, asset management and disposal procedures are not reasonable and reasonable and the disposal of assets. Asset management and disposal procedures are not reasonable and standardized, resulting in a large loss of fixed assets; finally, the current enterprise fixed asset information management is not accurate and comprehensive enough, the supervision and management mechanism is not sound enough, the lack of necessary supervision and management.
(C) low utilization efficiency and end-of-life disposal is not standardized
The enterprise can not reasonably normal use of fixed assets, the relevant asset utilization rate is low, at the same time, its end-of-life processing there are obvious irregularities. First of all, the fixed assets procurement process failed to purchase according to the actual needs of the unit, greatly weakening the fixed assets use, reduce asset utilization; Secondly, in the fixed assets acquisition process did not take into account the purchase of assets update speed and performance, such as a large number of purchases of electronic products, which makes some electronic products have not yet been used on the elimination of the last; Finally, the vast majority of enterprises in the end-of-life disposal is not completely In addition to the above, the company has also developed a new product line, which includes a new product line, a new product line, a new product line, a new product line, and a new product line.
(D) Accounting, budgeting and financial management are disconnected
Although some enterprises have set up a special fixed assets position managers, but its fixed assets accounting, budgeting and financial management has not been able to synchronize the work between the responsibilities of the management of the disconnect between the cause of fixed assets and the accounts of the records appear serious inconsistency phenomenon. In addition, due to the fixed assets all through the information system software accounting and management, so the fixed assets inventory is more neglected, easy to cause the phenomenon of account discrepancies.
Third, the enterprise fixed asset management improvement measures
(a) Enhance the management of accounting staff responsibility awareness
Enterprises in order to strengthen the management of fixed assets, should be fundamentally enhance the management of accounting staff responsibility awareness, comprehensively enhance the staff's information system operation ability and work responsibility. First of all, accounting staff should be regularly organized to participate in the relevant professional ethics education and professional ability training; secondly, the full implementation of incompatible positions separation system. Fixed assets procurement, acceptance and payment and other related links should be managed separately, at the same time, fixed assets procurement and accounting processing should also be separated, clear specific responsibilities of different positions, incompatible positions can not be held by a person at the same time; Finally, the full implementation and implementation of all kinds of related management systems to ensure that the fixed asset management system can give full play to its important role.
(B) the establishment of a sound fixed asset management system
Improve the importance of fixed asset management, according to the actual management of the development of the relevant fixed asset management system. First of all, regular inventory of fixed assets and inventory, found hidden dangers or incorrect phenomenon to be timely rectification, the formation of a good comprehensive management mechanism of fixed assets; second, to ensure that the management of fixed assets in line with the value of the physical, the development of a scientific and effective fixed asset management operation mechanism, to ensure that the enterprise's various management systems can be comprehensively implemented and effectively implemented; once again, to standardize the internal audit workflow, clear management Responsibilities. Internal audit staff need to have strong business skills and sense of responsibility, regular review of fixed asset processing to ensure the integrity of fixed assets, to avoid unnecessary loss of fixed assets; Finally, the development of fixed asset supervision and management system, the acquisition and application of fixed assets strict supervision and management, to avoid the loss of fixed assets and the waste of state funds. Enterprise accounting staff in the management of fixed assets processing, must be consistent with the account, the account is consistent with the account and the account is consistent with the evidence.
(C) Improve management awareness and effective utilization
Improve the management awareness of enterprise fixed assets, strengthen its effective utilization efficiency, to avoid unnecessary waste, should be in line with the unit of fixed assets procurement budget, there should be the necessary correlation and consistency between the two. First of all, give full play to the current information technology management platform for fixed asset management plays an important role in the procurement of accurate budget plans, procurement of items with appropriate performance, procurement and timely accounting processing, so that the unit accounting staff can be timely and accurate on the acquisition of the quantity and quality of fixed assets to fully grasp and deal with; Secondly, the rational optimization of the acquisition of fixed assets, fixed assets purchased for the unification of the management of fixed assets, and thus effectively reduce the cost of running the enterprise. In order to effectively reduce the operating costs of the enterprise; Finally, the development and improvement of enterprise fixed assets supervision system, through supervision and management to improve the effective utilization of fixed assets, to ensure that the rules of work, according to the rules, to improve the management of fixed assets management work smoothly.
(D) standardize fixed asset accounting and inventory methods
Standardize the use of fixed assets, through the use of information management systems to strengthen the financial, material and the use of departments and other fixed asset accounting and control, must be done to achieve the fixed asset accounts, cards, real three aspects of the contents of the same, effectively prevent the loss of state-owned assets. On the one hand, regular inventory and inventory of fixed assets of enterprises, at least once a year need inventory, and inventory and information systems data to check, found that the account does not match the real should be held accountable in a timely manner to minimize the loss of the state; on the other hand, according to the provisions of the relevant national financial system and information systems software to develop a reasonable and effective method of asset accounting, the enterprise to accept the donations The company's business is to provide the best possible service to its customers, and the company is also to provide the best possible service to its customers, and the company is also to provide the best possible service to its customers.
Fourth, the concluding remarks