In order to standardize the company's fixed assets management procedures, rationally allocate and effectively use the company's fixed assets.
Second, the scope:
Applicable to the company's fixed assets management process, including but not limited to the classification, purchase, registration number, pricing, depreciation, use, maintenance, inventory and disposal of fixed assets.
Three. Definition:
3. 1 fixed assets: fixed assets refer to assets with a service life of more than one year, the unit value of general commodities is above 500 yuan, and the original material form is basically maintained during the use process, including buildings and their ancillary facilities, production equipment, office equipment, instruments and meters, various tools, cultural and sports equipment, furniture and other fixed assets. Although the unit value has not reached 500 yuan, a large number of similar materials with a durable time of more than one year are managed as fixed assets;
3.2 Low-value consumables: All equipment and appliances that do not meet the requirements of 3. 1 are managed as low-value consumables. The management of low-value consumables refers to the management measures of low-value consumables.
Fourth, power and responsibility:
4. 1 personnel administration department: responsible for the daily management of the company's fixed assets, including but not limited to the purchase evaluation, registration number, inventory, maintenance, use monitoring and change management of fixed assets;
4.2 Each functional department: responsible for the custody and maintenance of the fixed assets used or managed by the department;
4.3 Finance Department: responsible for procurement evaluation, payment, pricing, depreciation management and inventory of fixed assets;
4.4 Engineering Department of Production Department: responsible for the purchase and evaluation of fixed assets, the acceptance of fixed assets and the verification of scrapping;
4.5 MIS: responsible for fixed assets purchase evaluation, fixed assets acceptance, scrapping verification, etc.
4.6 General Manager: responsible for the examination and approval of the purchase and disposal of fixed assets.
Verb (abbreviation of verb) Specific content:
5. 1 Comprehensive Planning Department:
5. 1. 1 The company authorizes the personnel administration department to be the fixed assets management department, responsible for coordinating the company's fixed assets management;
5. 1.2 the personnel administration department is responsible for establishing the general ledger of the company's fixed assets, and conducting departmental management according to the user departments;
5. 1.3 The procurement, acceptance, pricing, depreciation, use, maintenance and disposal of fixed assets must be handled according to procedures, and records should be kept for traceability;
5. 1.4 Every year 1.7 month, the personnel administration department will organize an inventory of the company's fixed assets and record the quantity and status of the fixed assets;
5. 1.5 the personnel administration department will monitor the use of the company's fixed assets from time to time to ensure the effective use of the fixed assets;
5. 1.6 The technical feasibility analysis and investment/income analysis must be carried out for the purchase and disposal of bulk fixed assets to ensure the economic value of fixed assets.
5.2 Classification of fixed assets:
Examples of sequence categories
1 workshop, workshop and ancillary facilities, dormitory, water supply/power supply/gas supply facilities
Production equipment: ultrasonic, spot welding machine, flow welding machine.
Office equipment, computers, air conditioners, photocopiers and cars.
Furniture sofa, coffee table, dining table and rice cooker.
5 meters, instruments, tools, vernier calipers, calculators, electric batch
6. Sports equipment, books, billiards tables and books
7. Folders and business cards of low-value products (/kloc-below 0/00 yuan)
5.3 Marking of fixed assets:
5.3. 1 The company uses the fixed asset code card as the fixed asset identification;
5.3.2 Fixed asset code card includes asset name, serial number, specification, user department, purchase date, etc. (See the attachment for a sample of fixed asset coding card)
5.3.3 Newly purchased fixed assets must be accepted by the Personnel Administration Department and affixed with a fixed asset code card before delivery;
5.3.4 Factory buildings and their ancillary facilities, low-value consumables, only registered quantity, not coding;
5.3.5 The fixed asset code consists of 8 digits such as asset category, name, specification and serial number. Examples are as follows:
0-XY-00-000 (Note: the first digit is the asset category, the second and third digits are the initials of the asset name, the fourth and fifth digits are the asset specifications, and the sixth, seventh and eighth digits are the asset serial numbers).
5.4 Increase in fixed assets:
5.4. 1 The increase in fixed assets mainly refers to the increase in the quantity and value of fixed assets caused by activities such as purchase, construction and improvement;
5.4.2 The personnel administration department puts forward the construction and renovation plan of the factory building and its ancillary facilities, and after it is approved by the general manager, the personnel administration department conducts bidding, project tracking and acceptance;
5.4.3 For equipment procurement, the demanding department shall fill in the Purchase Order of Fixed Assets in detail, and the purchase order shall include the name, specification, model, performance and quality requirements of fixed assets, which shall be submitted to the personnel administration department for review, and the purchasing department shall be responsible for the procurement after the approval of the general manager;
5.4.4 If the equipment purchase price exceeds 50,000 yuan, the personnel administration department must conduct technical feasibility analysis and asset investment/income analysis together with the engineering and financial departments, and report the results to the general manager for instructions;
5.4.5 For the procurement of furniture, instruments, tools and low-value consumables, the demand department shall fill in the Fixed Assets Purchase Order, which shall be reviewed by the Personnel Administration Department and approved by the General Manager.
5.4.6 In the process of purchasing and constructing fixed assets, it is necessary to establish the necessary contract management system and legal consultation system, and sign and perform contracts in strict accordance with the law;
5.4.7 After the purchase and construction of fixed assets is completed, the personnel administration department will check and accept with the engineering and MIS personnel according to the contract requirements. If the acceptance is unqualified, it shall not go through the settlement procedures and shall not be delivered for use. According to the terms of the contract, timely return and claim to the relevant responsible person;
5.5 Establishment of fixed assets account:
5.5. 1 After the newly purchased fixed assets pass the acceptance, the personnel administration department shall submit the invoice or receipt (original) of the supplier to the finance department for account establishment and payment;
5.5.2 The Personnel Administration Department shall establish a fixed assets account (computer account) (HR-04-043) on the same day, which includes: asset name, brand specification, unit number, user department, purchase date, asset number, etc.
5.5.3 The Personnel Administration Department shall formulate a unified fixed asset coding card according to the classification of fixed assets, and handle the handover with the user department;
5.6 Pricing and depreciation of fixed assets:
5.6. 1 The pricing and depreciation of the company's fixed assets are managed by the finance department;
5.6.2 Newly purchased and newly built fixed assets shall be priced according to the actual paid price;
5.6.4 Fixed assets with surplus shall be priced at replacement value;
5.6.4 After the fixed assets are put into use, the Finance Department will extract depreciation expenses according to depreciation standards;
5.6.5 The depreciation expense of the company's fixed assets is accrued monthly by the average life method; The formula for calculating the depreciation rate and depreciation amount of fixed assets by the average life method is as follows:
Annual depreciation rate =( 1- estimated net salvage value rate)/depreciation period
Monthly depreciation rate = annual depreciation rate12
Monthly depreciation amount = original value of fixed assets × monthly depreciation rate
5.6.6 The depreciation period of fixed assets and other standards shall be handled according to the relevant accounting system.
5.7 Use, management and maintenance of fixed assets:
5.7. 1 The fixed assets user department is the first manager of fixed assets, responsible for the storage, use, cleaning and daily maintenance of fixed assets. The department head is the person in charge of all fixed assets in the department and coordinates the management of fixed assets in the department. Fixed assets are included in the handover project when the head of the department leaves or changes his post;
5.7.2 The factory building, its ancillary facilities and public facilities shall be managed by the Personnel Administration Department in a unified way, and handed over to various departments for use according to regions, and each department shall be responsible for the use process management;
5.7.3 The user department shall carry out regular maintenance according to the characteristics and maintenance specifications of fixed assets, and record the Fixed Assets Maintenance/Maintenance Table (HR-04-049) for inspection;
5.7.4 The user department shall formulate specific operating procedures and designate special personnel to operate precise, expensive and accident-prone instruments and equipment;
5.7.5 When the fixed assets need regular maintenance due to their characteristics, the user department shall fill in the Fixed Assets Maintenance Application Form, and the maintenance operation can only be carried out after being reviewed by the Personnel Administration Department. The financial department should account for the expenses incurred according to the relevant subjects;
5.7.6 When the fixed assets are damaged in use and need to be repaired, the user department shall fill in the Fixed Assets Maintenance Application Form, submit it to the manager of the Personnel Administration Department for review, and carry out the maintenance work after the approval of the general manager. The financial department shall account for the resulting expenses according to the relevant subjects;
5.7.6 Personnel Administration Department is responsible for the maintenance of fixed assets;
5.7.7 Idle and deactivated fixed assets shall be managed by the Personnel Administration Department in a unified way, and the inventory assets can be put into use only after being inspected and maintained by technicians.
5.7.8 When the fixed assets are transferred within the company, the transfer-out department shall fill in the Fixed Assets Change Application Form (HR-04-007), which can be transferred only after it is confirmed by the person in charge of the transfer-in department and approved by the manager of the personnel administration department;
5.7.9 After the transfer of fixed assets, the Personnel Administration Department updates the fixed assets account (computer account) (HR-04-043);
5.7. 10 the personnel administration department will supervise and inspect the use and maintenance of fixed assets of various departments from time to time;
5.8 Disposal of fixed assets:
5.8. 1 Disposal of fixed assets mainly refers to the sale, lending and scrapping of fixed assets;
5.8.2 If the fixed assets need to be sold due to technical progress or other reasons, the Personnel Administration Department shall formulate the Application Form for Fixed Assets Change (HR-04-007), indicating the reasons for the sale and the details of the assets, and then the Personnel Administration Department shall operate according to the delivery process;
5.8.3 The Finance Department issues invoices or receipts according to the sales report instructions approved by the General Manager, and the Personnel Administration Department updates the fixed assets account (computer account) (HR-04-043);
5.8.4 When the fixed assets are lent, the demand department shall apply, and after the approval of the manager of the personnel administration department and the approval of the general manager, the lending procedures shall be handled in the personnel administration department, and the lent fixed assets shall be recovered by the lending department;
5.8.5 For the fixed assets that can't be repaired or have no use value, the user department shall fill in the Application Form for Moving Fixed Assets (HR-04-007), which shall be verified by engineers or MIS, submitted to the Personnel Administration Department for review, and treated as "scrapped" after being approved by the general manager;
5.8.6 When the spare parts of scrapped assets are dismantled or can be used as maintenance spare parts of other assets, the personnel administration department shall report them to the general manager for handling;
5.8.3 After the fixed assets are scrapped, the personnel administration department will update the fixed assets account (computer account) (HR-04-043) and notify the finance department to write off the accounts;
5.8.4 Scrapped fixed assets shall be moved to scrap area for isolation;
5.9 Fixed assets inventory:
5.9. 1 Fixed assets inventory shall be conducted by the personnel administration department in conjunction with the finance department;
5.9.2 The Personnel Administration Department shall make an inventory of fixed assets in June and July every year according to the Fixed Assets Account (Computer Account) (HR-04-043) and the fixed assets tables of various departments;
5.9.3 The inventory of fixed assets shall be accompanied by the head of the user department, who shall sign the inventory results after the inventory is completed;
5.9.4 Fixed assets inventory should combine accounts, cards and materials;
5.9.5 After the inventory, the personnel administration department shall prepare a report on the inventory surplus and inventory deficit of fixed assets.
(HR-04-04 1), signed by the relevant person in charge and submitted to the general manager for approval;
5.9.6 The Finance Department conducts accounting treatment according to the Report on Fixed Assets Inventory Loss and Inventory Gain (HR-04-04 1) approved by the General Manager;
5.9.7 The Personnel Administration Department updates the fixed assets account (computer account) (HR-04-04 1) according to the Report on Fixed Assets Inventory Loss and Inventory Gain approved by the General Manager, and handles the relevant responsible persons;
Reference document of intransitive verbs
not have
Seven, the use of forms
7. 1 fixed assets acceptance certificate (HR-04-042)
7.2 Fixed Assets Account (Computer Account) (HR-04-043) ...................................................................................................................................................
7.3 Application Form for Change of Fixed Assets (HR-04-007)
7.4 Report on Inventory Loss and Inventory Gain of Fixed Assets (HR-04-04 1)
7.5 Fixed Assets Maintenance/Maintenance Table (HR-04-049)