Fixed assets management Part I: Analysis of fixed assets management Abstract: Good fixed assets management can effectively increase the utilization rate of equipment, reduce costs by optimizing the arrangement of maintenance resources, and thus improve the economic benefits and market competitiveness of enterprises. Strengthen the management of the company's fixed assets, ensure the safety and integrity of the company's assets, and give full play to the efficiency of asset use.
Keywords: computerized fixed assets benefit analysis system for fixed assets liability management
The management goal of enterprise's fixed assets is to improve the availability of fixed assets and reduce the operation and maintenance cost of enterprises. With the optimization of enterprise's maintenance resources as the core, the maintenance plan and related resources and activities are reasonably arranged through various information means. Enterprises can increase their income by improving the availability of equipment and reduce their costs by optimizing the arrangement of maintenance resources, thus improving their economic benefits and increasing their market competitiveness.
Enterprises should not only carry out static accounting of assets, but also carry out dynamic management of assets, such as asset purchase, asset requisition, asset maintenance and asset scrapping, as well as the management of the whole asset life cycle.
In the increasingly fierce competition in commercial times, for enterprises with high-value assets, the maintenance of equipment is no longer limited to the cost category. Asset management has become a strategic tool to gain profits, strengthen the management of the company's fixed assets, ensure the safety and integrity of the company's assets, and give full play to the efficiency of asset use.
First, enterprise fixed assets management needs to start from the following aspects.
(A) to strengthen the management concept of fixed assets of company leaders.
According to the relevant provisions of China's Accounting Law, the person in charge of the enterprise must be responsible for the authenticity and integrity of the accounting work and accounting materials. ? Therefore, we must conscientiously implement the accounting law. The key to the management of fixed assets is that the company leaders must really assume the relevant responsibilities of asset management. The person in charge of the enterprise attaches importance to the asset management of the enterprise, and should set up a special Committee to manage the fixed assets, and there should be a special person to manage the fixed assets. Eliminate ideology? Reentry into the light pipe? 、? Pay more attention to capital than physical objects? .
(2) Strengthen the sense of responsibility of managers at all levels for fixed assets.
For those with unclear responsibilities, some enterprises did not go through the relevant procedures when lending or renting fixed assets, resulting in losses and damage to fixed assets of enterprises; Some fixed assets have been scrapped due to long-term use, but they have not gone through the scrapping procedures, and a large number of fixed assets are still reflected in the books; In the case that the building area and amount should be increased in the decoration and construction of houses, the accounts of fixed assets are inconsistent due to negligence and untimely management. Enterprise financial internal control system and mechanism are not perfect, and the system implementation ability is weak, so it is impossible to check and take stock regularly, resulting in unclear enterprise assets.
(3) Strengthen the sense of responsibility of users and maintainers of fixed assets.
Fixed assets management is the management of physical form. Most of the main assets of enterprises come from production equipment, and the service life of production equipment includes material life, technical life and economic life. The quality and operation of production equipment and the maintenance and normal maintenance of production equipment determine the life of materials. First of all, we should pay attention to the daily maintenance of production equipment to ensure the extension of its material life. Otherwise, the fixed assets will be scrapped in advance, resulting in the loss of fixed assets, increasing the expenditure of enterprises and reducing the total value of fixed assets. Due to the continuous progress of science and technology, more advanced, more reasonable and better production equipment has appeared, which has caused the depreciation of the original production equipment. Although some equipment can continue to be used, it affects the quality of products. The economic life of fixed assets is to see whether the equipment has reached a reasonable service life from the perspective of economic benefits. When the fixed assets are used in the most suitable service life, the annual total cost is the lowest, and the life that can make the annual total cost the lowest is the economic life of the equipment. For the equipment whose technology update is in a relatively slow stage, its update is mainly based on economic life, while giving consideration to technical life.
From the system of fixed assets management, the systems of fixed assets procurement, fixed assets distribution, fixed assets registration and transfer, fixed assets acceptance, fixed assets scrapping, fixed assets inventory and inspection are strictly required to ensure that the accounts of all links of fixed assets are consistent and avoid losses.
Two, the management of fixed assets should do the following work.
(A) fixed assets budget system
Enterprises should make a reasonable budget for fixed assets every year according to the actual development needs and capital situation. After the budget is approved, it will not break through under normal circumstances. Urgent need? Fixed assets should be reported. There are regulations in the system to strictly control the procurement of fixed assets. According to the requirements of various departments for purchasing fixed assets, the company shall report to the designated department or special person for review, and designate a special department or special person to judge whether to approve the purchase of new fixed assets or directly allocate fixed assets from other departments according to the existing assets. If purchasing is required, it shall be submitted to the relevant leaders for approval and then purchased by the responsible personnel.
(B) the examination and approval system of fixed assets
Clarify the approval authority, approval methods, procedures and responsibilities of the approver for purchasing fixed assets. The approver shall not approve beyond his authority. No procurement is allowed without approval.
(3) organizational responsibility system
For the purchase, acceptance, receipt and use of fixed assets, designate special departments or personnel, define corresponding responsibilities, put forward specific requirements for work, supervise each other, and separate powers and responsibilities. The purchased assets shall be checked and accepted by the designated special department or personnel. If it is found that the fixed assets do not meet the procurement requirements, or there are obvious problems in the quality of the fixed assets, it must be reported to the person in charge immediately to replace the fixed assets, otherwise it will not be put into storage. When the designated department issues the fixed assets, the recipients must sign the outbound order and the fixed assets recipients respectively for confirmation. If the fixed assets are lost, stolen or damaged due to improper storage or other human factors in the use process, the user shall compensate according to the regulations. When users of fixed assets leave their jobs, they must return all their office assets, and they can only go through the resignation formalities after being checked and verified by relevant responsible departments. The designated department is responsible for counting the fixed assets of each department, and after being signed and confirmed by the leaders, fill in the fixed assets registration form to clarify the department's responsibility for the custody of fixed assets. If the fixed assets are lost or damaged, they must go to the designated department for the record and fill in the fixed assets registration form in time; The transfer of fixed assets can only be carried out after the signature of the relevant personnel of the transfer-out department and the transfer-in department. The warehouse keeper of the designated department should change the asset management account records in time according to the changes in the Fixed Assets Registration Form, and report the relevant information to the financial department for the record. When the fixed assets are confirmed by professionals to be beyond repair or the maintenance cost exceeds the original value of the assets, it is necessary to apply for scrapping and go through the corresponding scrapping procedures. Designate the relevant personnel of the department to be responsible for the self-inspection and inventory of the fixed assets of the department, assist in the asset inspection and inventory every quarter, and make the asset inventory table. Designate departments to register, inspect and daily supervise and manage assets, and randomly check the fixed assets management of each department. The designated department shall, jointly with the financial department, conduct a comprehensive inventory of the asset management of each department every quarter and issue a written report. Find out the reasons and responsible persons of the asset surplus and loss of each department, and report to the company leaders for approval before handling. Due to human factors such as poor management, the responsibility of the parties and managers shall be investigated according to the specific circumstances and the losses shall be compensated.
(4) account book system for recording fixed assets
The fixed assets management department and the company's financial accounting department shall keep all accounting records, such as fixed assets application form, fixed assets approval materials, fixed assets purchase plan, etc. The relevant responsible person shall not replace, lose or damage the materials of fixed assets, and shall accept the supervision of relevant departments at any time. Implement the fixed assets card to ensure that the fixed assets are reflected in time. Establish a fixed assets ledger to better reflect the changes in fixed assets. The establishment of fixed assets files, text descriptions, account books and other related materials formed in the whole process of fixed assets from initial planning to completion. Classify fixed assets and establish corresponding dynamic system data.
(5) Fixed assets disposal and scrapping system
According to the relevant regulations, all departments of enterprises should make full use of fixed assets when allocating them, so as to handle internal allocation procedures and registration of changes in fixed assets in time.
Three, realize the computerization of fixed assets management.
With the increasing scale of fixed assets, the management work only depends on manual management and manual statistics, which can no longer meet the requirements of the work. It is necessary to computerize the management work, establish an information system with complete functions such as fixed assets planning management and accounting management, and reflect all businesses such as fixed assets purchase and construction, budget and final accounts, fixed assets disposal, fixed assets scrapping and fixed assets accounting through the system. A perfect information management system helps the company's management agencies to grasp the information of fixed assets in real time and improve the efficiency and effectiveness of management. At the same time, under the premise of computerized accounting, manual subsidiary ledger and general ledger of fixed assets can be cancelled, which is conducive to reducing manual labor and improving work efficiency.
Fourth, the fixed assets benefit analysis system
In order to strengthen the management of fixed assets and improve the utilization rate of fixed assets, we should fully analyze the benefits. First of all, before buying fixed assets, we should make relevant predictions and effective analysis of fixed assets. The second is to count the utilization rate of fixed assets in various departments and give full play to the efficiency of fixed assets. Scrapped fixed assets are scrapped, and those that should be repaired should be repaired in time. The third is to budget the breakeven point of fixed assets and analyze whether the workload of fixed assets has reached the expected goal. Fourth, computerized accounting of all fixed assets of the enterprise, analyzing the income, expenditure, gross profit and gross profit margin of all fixed assets, and defining the development direction.
References:
[1] Interim Measures for the Administration of State-owned Assets of Public Institutions. Editor, Department of Education, Science and Culture, Ministry of Finance, first edition, August 2006.
[2] Dong. On how to strengthen the management of fixed assets in administrative institutions [J]. Economist, No.6, 2006
[3] Wang. Application of Economic Life in Economic Management of Medical Equipment [J]. China Journal of Hospital Management, July 2007, Vol.23, No.7..
Fixed assets management Part II: Talking about fixed assets management Abstract In view of the phenomenon that the physical management of fixed assets is out of line with the value management, and the accounts, cards and materials are inconsistent, this paper puts forward corresponding improvement methods and countermeasures for the purchase and construction management, daily management, disposal management and efficiency management of fixed assets.
Keywords: fixed assets purchase and construction management, daily management, disposal management, efficiency management
I. Introduction
According to the requirements of strategic deployment, group management, intensive management and refined management of State Grid Corporation, the company system should strengthen asset management, focus on the future, promote the construction of long-term mechanism of asset management, further strengthen asset management, improve asset quality, prevent and resolve asset management risks, revitalize existing assets, improve asset operation efficiency and improve economic benefits.
Second, the problems existing in the management of fixed assets
1. There is a phenomenon that the physical management of fixed assets is out of touch with the value management, and the accounts, cards and objects are inconsistent; 2. Individual fixed assets are not recorded in time; 3. The operating cost of fixed assets needs to be further reduced; 4. The efficiency of fixed assets management needs to be further improved.
Three, fixed assets management improvement methods or countermeasures
(A) the purchase and construction of fixed assets management
1. Purchase and build fixed assets in strict accordance with the system.
According to the Measures for the Management of Fixed Assets of Henan Electric Power Company, according to the budget management procedures, the purchase and construction of fixed assets are strictly in accordance with the annual budget arrangement approved by the general manager's office and the provincial company, and the unforeseen purchase and construction of fixed assets are examined and approved according to the prescribed procedures.
2. Including the purchase of equipment and materials and the settlement of construction funds? Two lines of revenue and expenditure? operate
Give full play to the advantages of bidding management center in material procurement and reduce the cost of material procurement. Strict project construction fund settlement management, improve the efficiency of project funds use. Incorporate equipment and materials procurement and project payment settlement? Two lines of revenue and expenditure? Management, under the premise of meeting the needs of the project schedule, actively carry out capital operation and reduce the comprehensive cost of funds.
3. Prepare the final report of completion in time.
In strict accordance with the system requirements of State Grid Corporation of China and provincial companies, such as Management Measures for Final Accounts of Project Completion, strengthen the management of final accounts of project completion, regularly clean up the preparation of final accounts of project completion, promptly urge the submission and review, ensure the timely approval of final accounts of project completion, and effectively solve the problems caused by long-term entry of estimated fixed assets.
(B) the daily management of fixed assets
1. Pay close attention to the basic management of fixed assets
The following aspects are mainly done: 1) When assets change, all functional management departments are required to transmit the change information within the specified time limit to ensure the consistency of accounts, cards and materials; 2) Establish management accountability system; 3) Put forward the procedures and responsibilities of asset leasing and entrusted management; 4) Strictly control the guarantee of fixed assets; 5) Establish a fixed assets inventory system; 6) Establish a regular and irregular inspection system for fixed assets.
2. Establish a regular inventory system.
Fixed assets inventory is the basis for improving the daily management of fixed assets and establishing the fixed assets inventory system. In principle, a comprehensive inventory should be conducted at least once a year. After the inventory work is completed, the physical management department of fixed assets shall submit the inventory report in time, carefully analyze the reasons for the surplus and deficit of fixed assets, put forward rectification measures, and jointly with relevant departments, put forward specific treatment suggestions for relevant responsible persons, and deal with them in time. Major asset losses found in the asset inventory shall be reported to the provincial company in a timely manner.
3. Dynamically monitor changes in assets.
Design the monthly report of fixed assets and accumulated depreciation changes. It is required to fill in the changes of fixed assets on a monthly basis, monitor the changes of fixed assets on a monthly basis, find out the reasons and correct them in time when abnormalities are found, so as to nip in the bud and avoid major mistakes.
4 in conjunction with the production department, do a good job in the management of renovation expenditure.
The finance department cooperates with the operation and maintenance department to put forward the company's annual fixed assets renewal and transformation plan, which is included in the annual capital expenditure budget management. When formulating the expenditure plan for renovation, factors such as the scale of fixed assets and the degree of renovation of each unit should be considered comprehensively. Monitor the use of renovation funds from time to time, and effectively control the change expenditure. Adjust the book value of the original fixed assets in accordance with relevant regulations, and adjust the new assets formed by technological transformation to the original fixed assets cards to avoid the situation that one fixed asset corresponds to multiple cards.
5. Strict operation and maintenance expenditure management.
Fixed assets operation and maintenance expenses are managed in strict accordance with the relevant regulations of State Grid Corporation and provincial companies to ensure the use and quality of fixed assets are in good condition. When issuing the expenditure budget for the operation and maintenance of fixed assets, fully consider the comprehensive influence of factors such as the scale of fixed assets and the rate of innovation, rationally allocate them, and improve the maintenance efficiency of fixed assets.
(3) Management of fixed assets disposal
1. The disposal of fixed assets shall be carried out in strict accordance with relevant regulations.
According to the Measures for the Management of Fixed Assets of Henan Electric Power Company, the disposal of fixed assets is handled according to different management levels and in accordance with the prescribed examination and approval authority and procedures. Write off the losses of fixed assets in a timely manner and manage the write-off cases in strict accordance with the provisions of the Administrative Measures for Provision for Asset Impairment of State Grid Corporation and the Implementation Measures for the Management of Write-off Cases of Henan Electric Power Company.
2. Approval of transfer, profit and loss, damage and scrapping of fixed assets.
The transfer, profit and loss, damage and scrapping of fixed assets shall be handled in strict accordance with the prescribed procedures and examination and approval authority. Use the storage department to apply, explain the reasons, put forward handling opinions, fill in relevant application documents, report to the competent leader for approval after the formalities are complete, and report to the value management department in time for accounting treatment and salvage value recovery. Without approval, it shall not be handled without authorization.
(D) Efficiency management of fixed assets
For invalid and inefficient assets, actively revitalize and recover funds. For unproductive assets, actively sell them and realize them in a market-oriented way. For the assets stored in the account write-off case, we will further clean up and verify, formulate special institutions, clarify the working mechanism, and actively clean up the recourse.
1. Implement life cycle management of fixed assets and strive to improve the input-output level; 2. Formulate standardized management norms for fixed assets and effectively improve the management level; 3. Strengthen the basic management of fixed assets, implement the regular maintenance system of fixed assets, and ensure safe production; 4. Establish an evaluation system for the use of fixed assets, and dynamically grasp the use efficiency of fixed assets.
Four. conclusion
To sum up, the general idea of fixed assets management is to further strengthen the daily management of fixed assets, control the purchase and construction costs, strictly go through formalities, optimize the structure of fixed assets, improve asset quality, prevent and resolve asset management risks, revitalize existing assets, improve the company's asset operation efficiency and improve economic benefits.
refer to
[1] Li. Research on Fixed Assets Management of Power Grid Enterprises [D]. North China Electric Power University (Beijing), 20 10.
[2] Ma. Strengthen the management of fixed assets in the implementation of the new financial system [J]. Inner Mongolia Financial Research, 20 12.
[3] Hu Beibei. On fixed assets management of enterprises [J]. Economist, 20 1 1.
[4] Wang. Problems and countermeasures in fixed assets management of enterprises [N]. China Building Materials Journal, 2009.
[5] Song Fang Kai. On the management of fixed assets after enterprise restructuring [N]. China Architectural News, 20 1 1.
The third part of fixed assets management in enterprises: the present situation and improvement measures of fixed assets management in enterprises. At present, although Chinese enterprises have basically realized the computerization of fixed assets accounting and management, there are still problems in fixed assets accounting and management, mainly the problems of system and subjective factors, which are analyzed in this paper.
First, the concept of fixed assets of enterprises and its significance of strengthening
The fixed assets of an enterprise mainly refer to the assets that have been held and used for more than one year, the asset value is more than 1000 yuan, and the original material form has been maintained during the use.
Strengthening the management of fixed assets in enterprises can improve the rational utilization rate of unit assets on the one hand. Strengthening the management of enterprise's fixed assets can better adapt to the business development and needs of the unit, timely understand and master the information of asset status, use and circulation, and comprehensively improve the efficiency of asset utilization; On the other hand, it can realize centralized management and control of enterprise assets. Understand and master the distribution and application of enterprise assets in time, rationally allocate and coordinate asset operations, and avoid and reduce asset waste. At the same time, making clear the operation and utilization plan of fixed assets and making a scientific asset management plan to ensure the safety and integrity of fixed assets can comprehensively improve the fixed management efficiency and capital efficiency of enterprises and ensure the smooth development of enterprises in all aspects.
Second, the status quo of enterprise fixed assets management
(A) the accounting is not timely and the valuation is not accurate enough
In the process of fixed assets management, many enterprises in China still have the phenomenon of untimely accounting and inaccurate pricing. First of all, some enterprises' fixed assets allocation, allocation, scrapping and other processes are complex, which require superior approval, and their fixed assets may not be handled in time; Secondly, the current software for filling in fixed assets requires comprehensive asset information, including not only the amount, brand, purchase date and model of fixed assets, but also information such as voucher number and photo. However, due to the loose accounting management of fixed assets in some enterprises in the early stage, some fixed assets failed to check seriously when filling in the system software, which made asset management difficult; Finally, when some enterprises accept donations or use fixed assets for free, they don't carry out valuation and accounting according to the relevant regulations, and at the same time, when there is value-added in the rebuilt or expanded buildings, they don't truthfully account for its value-added. The existence of these objective phenomena makes the management and accounting of fixed assets in China appear obvious deviation.
(B) the management system and supervision mechanism is not perfect
With the extensive application of fixed assets information system in Chinese enterprises, the related management system and supervision mechanism of some enterprises are still not combined with the operation of fixed assets information system, and the problems of imperfect management system and ineffective supervision mechanism are still serious. First of all, in the actual process of fixed assets management, there is a lack of necessary reference and normative constraints. In order to win more state financial subsidies, some state-owned enterprises blindly buy a large number of units without using fixed assets, which greatly wastes state funds and causes a large number of fixed assets to be idle. Secondly, the purchase of fixed assets is not recorded in time, and the accounting treatment is not carried out when disposing of fixed assets. The asset management and disposal procedures are not reasonable and standardized, resulting in a large number of losses of fixed assets; Finally, at present, the information management of fixed assets of enterprises is not accurate and comprehensive, the construction of supervision and management mechanism is not perfect enough, and there is a lack of necessary supervision and management.
(3) Low utilization efficiency and nonstandard waste disposal.
Enterprises can't use related fixed assets reasonably and normally, and the utilization rate of related assets is low. At the same time, there are obvious irregularities in its scrapping treatment. First of all, fixed assets are not purchased according to the actual needs of the unit, which greatly weakens the availability of fixed assets and reduces the utilization rate of assets; Secondly, in the process of purchasing fixed assets, the update speed and performance of the purchased assets are not considered, for example, a large number of electronic products are purchased, which makes some electronic products obsolete before use; Finally, the vast majority of enterprises do not fully follow the relevant national approval and disposal methods when scrapping, and there is an unreasonable phenomenon in the scrapping and disposal of fixed assets.
(d) Disconnection between accounting, budgeting and financial management.
Although some enterprises have set up special fixed assets post managers, their fixed assets accounting and budget work are not synchronized with financial management, which leads to the disconnection of responsibility management and the serious discrepancy between fixed assets and accounting records. In addition, because all fixed assets are accounted and managed by information system software, the inventory of fixed assets is neglected, which is easy to cause the phenomenon of inconsistency between accounts and facts.
Three, enterprise fixed assets management improvement measures
(A) to enhance the awareness of accounting personnel management responsibility
In order to strengthen the management of fixed assets, enterprises should fundamentally enhance the management responsibility consciousness of accountants and comprehensively improve their information system operation ability and work responsibility. First of all, accountants should be regularly organized to participate in relevant professional ethics education and professional ability training; Second, the separation system of incompatible positions should be fully implemented. Fixed assets procurement, acceptance and payment and other related links should be managed separately. At the same time, the procurement of fixed assets and accounting treatment should also be separated, and the specific responsibilities of different positions should be clarified. Incompatible positions cannot be held by one person at the same time; Finally, comprehensively implement the relevant management systems to ensure that the fixed assets management system can give full play to its important role.
(2) Establish and improve the fixed assets management system.
Pay more attention to the management of fixed assets and formulate relevant fixed assets management systems according to the actual management situation. First of all, the fixed assets are counted and inspected regularly, and hidden dangers or incorrect phenomena are found and rectified in time to form a good comprehensive management mechanism for fixed assets; Secondly, ensure that the management of fixed assets conforms to the real value, formulate a scientific and effective operation mechanism of fixed assets management, and ensure that all management systems of enterprises can be fully implemented and effectively implemented; Third, standardize the internal audit workflow and clarify management responsibilities. Internal auditors should have strong professional ability and sense of responsibility, regularly review the disposal of fixed assets to ensure the integrity of fixed assets and avoid unnecessary losses of fixed assets; Finally, formulate a fixed assets supervision and management system, strictly supervise and manage the purchase and use of fixed assets of enterprises, and avoid the loss of fixed assets and the waste of state funds. When managing fixed assets, enterprise accountants must keep the accounts consistent with each other.
(c) Improve management awareness and effective utilization.
Improving the management awareness of fixed assets of enterprises, enhancing their effective utilization efficiency and avoiding unnecessary waste should be coordinated with the procurement budget of fixed assets of the unit, and there should be necessary correlation and consistency between them. First of all, give full play to the important role of the existing information management platform in the management of fixed assets, so that the purchase budget plan is accurate, the performance of the purchased goods is appropriate, and the accounting treatment is carried out in time after purchase, so that the accounting personnel of the unit can fully grasp and deal with the quantity and quality of the purchased fixed assets in a timely and accurate manner; Secondly, rationally optimize the purchase of fixed assets and manage the purchased fixed assets in a unified way, so as to effectively reduce the expenditure of operating costs required by enterprises; Finally, formulate and improve the supervision system of fixed assets of enterprises, improve the effective utilization efficiency of fixed assets through supervision and management, ensure that things are handled according to the rules, and improve the smooth management of fixed assets.
(4) Standardize the accounting and counting methods of fixed assets.
To standardize the use of fixed assets in enterprises and strengthen the accounting and control of fixed assets by using information management system, we must ensure that the contents of fixed assets accounts, cards and materials are consistent and effectively prevent the loss of state-owned assets. On the one hand, the fixed assets of enterprises should be counted regularly, at least once a year, and the inventory situation should be checked with the information system data. If it is found that the accounts are inconsistent with the facts, the relevant responsible persons should be investigated in time to minimize the state losses; On the other hand, according to the relevant financial regulations of the state and the actual situation of information system software, a reasonable and effective asset accounting method is formulated to account for the assets donated and transferred by enterprises without compensation, so as to avoid the occurrence of off-balance-sheet assets.
Four. Concluding remarks