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How to write a paper on the management method of enterprise current assets? thank you
Discussion on asset management of geophysical prospecting enterprises

With the acceleration of global economic integration, China, as the manufacturing center of the world, has produced more and more asset-intensive enterprises, resulting in the demand for equipment efficiency and improved return on assets. Therefore, how to carry out effective asset management has become a weapon and means for many enterprises to enhance their competitiveness. In this paper, the application of asset management in petroleum geophysical exploration enterprises is studied. Key words: asset management of geophysical prospecting enterprises 1. Preface As we all know, assets refer to resources formed by past transactions or events, owned or controlled by enterprises, and expected to bring economic benefits to enterprises. Assets are economic resources owned or controlled by enterprises, natural persons and the state, which can measure revenue and expenditure in money, including various incomes, creditor's rights and others. Enterprise management is to seek economic benefits, and assets are those resources owned or controlled by enterprises that can bring economic benefits. Therefore, asset management is the basic condition for the normal operation of enterprises. If the company's assets are effectively and reasonably utilized, the company will save more costs and improve the economic benefits and competitiveness of enterprises. Second, the classification of assets According to different standards, assets can be divided into different categories. At present, in China's accounting practice, assets are divided into current assets, long-term investments, fixed assets, intangible assets and other assets through the combination of several classification standards. (1) Current assets refer to assets that can be realized or consumed within a business cycle of one year or more, generally including cash and bank deposits, short-term investments, receivables and prepayments, inventories, etc. (2) Long-term investment: refers to the investment that is not intended to be realized within one year, including stock investment, bond investment and other investments. (3) Fixed assets: refer to assets with a service life of more than one year and a unit value exceeding the prescribed standard, and which keep their original physical form during use, including buildings, machinery and equipment, transportation equipment, tools and appliances, etc. (4) Intangible assets refer to assets that have been used by enterprises for a long time but have no physical form, including patents, non-patented technologies, trademarks, copyrights, land use rights and goodwill. (5) Other assets: refer to assets other than current assets, long-term investments, fixed assets and intangible assets, such as temporary facilities and long-term deferred expenses. Three. Management of all kinds of assets in geophysical prospecting enterprises (1) Current assets are the "blood" of enterprises, which are reflected in all aspects of their production and operation. Managing and using working capital well and accelerating its turnover are the needs of enterprise's survival and development. As far as our geophysical exploration enterprises are concerned, in order to strengthen the management of circulating funds, we should not only establish complete fund control and strengthen daily fund management like ordinary enterprises, but more importantly, we should revitalize the stock of funds and improve the efficiency of fund use: as we all know, geophysical exploration projects are as short as several months and as long as several years. The project has a long time span, a large workload and a large amount of funds. Therefore, we should pay attention to the prediction of capital demand, speed up the turnover of working capital, do a good job in the financial budget of enterprises, attach importance to the analysis of debt structure and speed up the turnover of funds. (two) long-term investment, long-term investment includes foreign investment, such as the purchase of long-term equity, creditor's rights, etc. ; It also includes internal investment. This requires enterprises to consider whether to get as much output as possible with the minimum input when forming business decisions. Long-term investment should not only be predicted before investment, but most importantly, the expected return of investment should be continuously monitored during the investment process. Once the situation that may cause losses is found, it should be stopped immediately. Through the correct investment decision, it can promote the improvement of enterprise management level and decision-making ability, reduce mistakes and reduce the loss and waste of funds. (3) Fixed assets, the most direct and obvious asset management is fixed assets. For the management of fixed assets, the financial management department or the office audit department should identify the fixed assets of each department one by one, take photos for the record, put them into a book, standardize and improve the asset management, so as to make the company's assets clear at a glance and prevent the loss and damage of assets. Fixed assets should be counted and cleared monthly or quarterly to ensure that the accounts are consistent with the facts. The fixed assets of each company or enterprise are all kinds of machinery and equipment purchased one after another according to the enterprise budget or actual operating conditions, and these fixed assets are the capital on which their employees depend for survival. Only by making full use of these assets and keeping them well can they play their greatest role. To this end, at the beginning of each year, the company's finance department or cost control center should organize relevant personnel to conduct a comprehensive inventory of all fixed assets in the account. They will go deep into each factory or department, carefully check the asset ledger, record the model and current situation of each type of equipment one by one, take pictures of the physical objects on the spot, and then organize the photos into a book according to the distribution of fixed assets in each factory. Moreover, the company stipulates that in the future, the annual asset inventory should look at the physical photos. Only through this inventory method can we improve the understanding of the leaders of various factories and fields on asset management, truly realize the principle of who uses, who is responsible for and who keeps, and lay a foundation for making fixed assets play a greater role in enterprise management. Especially for China's geophysical prospecting enterprises, fixed assets, especially exploration equipment, are singing "the highlight". After years of work, we have concluded that, for this kind of fixed assets management, in addition to the above conventional management methods, we should also do the following: 1 From professional management to the combination of professional service and comprehensive management. With the increasing imbalance of exploration market projects, the traditional equipment management mode based on operation team can no longer meet the requirements of production and operation. Our geophysical exploration company implements professional management of geophysical instruments, and the main instruments such as earthquakes and surveys are centralized in the unified management of the unit. Teams must rent instruments from our unit before work, and manage them when they are working, and we will manage them when they are not working. In this way, the mode of "specialized service and integrated management" of equipment has been established and improved. In addition, in order to strengthen equipment maintenance, the system of "returning to the site for inspection and compulsory maintenance" should be strictly implemented. When each project is completed and the team returns the instruments, the equipment management engineer or mechanic shall be responsible for the inspection. During the production period, the maintenance force should also be equipped to the production line by dispatching maintenance workers and establishing patrol maintenance teams to improve the maintenance efficiency. After the completion of the project, professional units will carry out centralized recovery and maintenance of the equipment. 2. From meeting production management to fund management, we must strive to improve the comprehensive benefits of equipment investment while meeting production needs. Work out the best equipment configuration scheme. Linking the depreciation of input equipment with benefits can effectively change the phenomenon of relying on blindly increasing resources to ensure construction efficiency. 3. From qualitative management to quantitative management of equipment, it should be transformed into a reasonable and standardized equipment management system, so as to achieve standardized management, standardized post, standardized operating procedures, controlled process and standardized target assessment. In order to improve the process control of equipment management, the full registration system in the process of equipment management, use and maintenance has been compiled and popularized, and a complete exploration equipment management file has been established, including basic information, technical data, maintenance records and operating procedures. 4. Changing the life cycle management of equipment from phased management to life cycle management is to systematically plan and manage the management process of equipment from investment planning, equipment research and development to use. Management must first strengthen responsibility. Incorporating equipment management into the work responsibilities of relevant personnel, strengthening the supervision and management functions of equipment management departments, strictly implementing the accountability system, and strengthening the responsibility of equipment management, use and maintenance have effectively promoted the improvement of work efficiency. 5. From technical management to the combination of technology and economic management, it is necessary to strengthen the technical management of equipment, optimize the structure and configuration of equipment by economic means, improve the efficiency of equipment use, effectively control the investment scale and reduce investment risks. The equipment management department should study and formulate the equipment development plan, with the goal of improving the return on net assets, and control the total equipment and major equipment investment. Focus on improving the competitiveness of existing businesses, developing growth-oriented businesses and improving supporting facilities for production services to ensure the scientific, economical, applicable and environmental protection of the investment. At the same time, strengthen the adjustment of idle equipment and revitalize existing equipment to the maximum extent. Idle equipment is the biggest cost waste. (4) Intangible assets, as an important resource integrating economy, technology and law, have the following characteristics: first, a right granted to an enterprise by law or contract, or a right created and owned by an enterprise; Secondly, it has value and can bring long-term benefits to enterprises, that is, the capitalized value of enterprises' overbought ability; Furthermore, it is a special asset form, which has the characteristics and functions of assets, but has no physical form. To manage such assets, we should start from the following aspects: 1. Strengthen the management of the rights and interests of intangible assets and prevent the infringement of intangible assets. Grasp and apply the principle of priority in time and accurately, enjoy priority and increase the probability of successful trademark registration. 2. Strengthen the operation and management of intangible assets, and establish financing and expansion strategies by extending brand value. 3. Strengthen the management of intangible assets evaluation and accurately measure the value of intangible assets. 4. Strengthen the innovation and expansion of intangible assets and enhance the independent production capacity of enterprises. Innovation is the vitality of enterprise intangible assets, and expansion is the further development of enterprise intangible assets innovation achievements. Only by continuous innovation and expansion can enterprises remain invincible in the fierce competition. (5) The management of other assets, temporary facilities and long-term deferred expenses should also be strictly implemented in accordance with relevant requirements. With the reform of economic system and the change of market environment, Shengli Oilfield is facing increasingly fierce competition. In view of the new changes in the petroleum industry environment, Shengli Oilfield must innovate in management and build a scientific management system, especially the timely and accurate handling of asset management, in order to have a good enterprise direction on the basis of financial budget.