Data of materials whose service life and individual value exceed the limits set by the state.
Meet the conditions of fixed assets
(1) According to the current accounting system, only those that meet the following conditions can be classified as equipment fixed assets:
(1) service life is more than one year; (2) The unit price is above the prescribed limit (determined by the enterprise and approved by the superior).
Self-made equipment that meets the above conditions should also be listed as fixed assets.
(2) Labor refers to the low-value consumables that do not meet the conditions of fixed assets. Although some means of labor have fixed assets
Conditions, but due to frequent replacement, variability, easy to damage and other reasons, it may not be listed as fixed assets. Enterprises are interested in low-value consumables.
Classified centralized management should be implemented, and the equipment management department should still establish accounts for management. Fixed assets management is an important part of enterprise financial management. In the new historical period, it is an important task for our financial management department to strengthen the management of fixed assets, improve the efficiency of the use of fixed assets and meet the needs of the socialist market economy. The new "Financial System of Commodity Circulation Enterprises" also clearly points out that the financial department of an enterprise should perform its financial management duties, make effective use of the assets of the enterprise, and strive to improve economic benefits. In order to make full use of the fixed assets of enterprises, our company has carried out a comprehensive clean-up of fixed assets. This paper discusses how to strengthen the management of fixed assets in enterprises and give full play to their use value.
First, the characteristics, current situation and shortcomings of fixed assets management in commercial enterprises
The basic function of commercial enterprises is to organize commodity circulation, that is, to engage in trading activities, but this kind of trading activities of commercial enterprises are different from barter without money as a medium, and also different from the direct circulation of commodities between producers and consumers. This is a trading activity between media producers and consumers with the help of money and intermediaries (that is, businessmen or commercial enterprises). The fixed assets management of commercial enterprises includes many aspects, mainly including: fixed assets investment management, fixed assets use management and fixed assets maintenance management.
Our company is a comprehensive large and medium-sized pharmaceutical commercial enterprise integrating wholesale and retail, dealing in the supply of six categories of pharmaceutical commodities, such as medicines, Chinese herbal medicines, medical instruments, chemical experimental instruments, nutrition and health care. The original fixed assets are allocated to subordinate units for use and management. According to the three types of fixed assets, the company's houses and buildings account for about 80% of the original value of fixed assets, and our company has a wide business area and fixed assets are scattered all over the city. Therefore,
(1) The problems of buildings and buildings are: the business buildings are scattered in the management of accounting units, and the renovation of enterprise houses is arranged by the company as a whole, and the company only charges depreciation fees. Therefore, due to the different construction time and location of business buildings, the benefits and benefit periods brought to operators are also different, such as good housing location and new construction equipment, and the corresponding economic benefits will be good. On the contrary, these houses are located in remote locations and houses.
(2) General equipment and special equipment are mainly transport vehicles and counter shelves in our company, and are also distributed in the use and management of accounting units. The purchase of cars and other equipment is funded by the company. As for how to strengthen maintenance and prolong the service life of cars, these are all thoughtless. As a result, various accounting units have submitted reports to the company, asking for funds to buy vehicles, which has brought new problems to the company's financial management.
Second, the reform achievements and development prospects of enterprise fixed assets management under the new situation
The new "Accounting System for Commodity Circulation Enterprises" has improved the fund management system of special funds, and enterprises can decide whether to withhold or postpone major repair fees independently, so that enterprises can raise and use funds more flexibly. However, after the reform, it does not mean that enterprises can use funds at will. Besides continuing to be subject to national macro-control, they should also be bound by relevant enterprise systems. The fixed assets of commodity circulation enterprises are different from those of industrial enterprises. First of all, the proportions of the three types of fixed assets are different. Houses of commodity circulation enterprises account for most of the original value of fixed assets, and so does our company. The proportion of machinery and equipment in industrial enterprises is relatively large, followed by different production methods and different wear and tear of fixed assets. The intangible loss of some equipment due to technological progress makes the value of fixed assets recover in a short time, which involves the choice of depreciation policy of enterprises. In this case, our company has formulated specific regulations on the management of fixed assets, cleaned up the existing fixed assets and established an internal fixed assets management system.
(1) Fixed assets should be managed by classification to facilitate maintenance and use. The existing fixed assets of the company are divided into two categories according to their economic nature and managed separately. The first category is buildings, including business premises, business outlets, warehouses, offices, staff quarters and their ancillary equipment, land, walls and other civil buildings. The second category is general equipment and special equipment, including power equipment, transmission, communication, mechanical equipment, testing instruments, transportation tools, elevators, storage equipment, management appliances, etc. The first type of fixed assets shall be uniformly accounted and managed by the company according to the system, so as to concentrate funds, make overall arrangements and do a good job in the purchase, renovation and transformation of real estate in a planned way. The second type of fixed assets shall be accounted for and managed by the user, and the principle of who uses, who purchases and who manages shall be implemented, and the accounting unit shall be urged to manage, purchase and maintain the fixed assets reasonably.
(2) Strict examination and approval procedures, grasp the boundaries of the use of funds.
The new regulations stipulate that the depreciation fund (renovation fund) will no longer be set up for enterprises to withdraw depreciation, and the special account storage will be cancelled, allowing overall use, without affecting the technological transformation of enterprises. The depreciation extracted by the enterprise no longer forms the renewal and transformation fund, but it is no longer transferred from the fixed fund. After the loss value of this part of fixed assets is included in the cost, it is still compensated from the operating income of the enterprise. This part of the recovered compensation funds will be stored in a unified way with the working capital of the enterprise and used as a whole, and will not be separated from the production and operation process of the enterprise, let alone the enterprise. Only before purchasing fixed assets can you participate in the working capital turnover, and then quit the working capital turnover when purchasing fixed assets. The result of this treatment is to give enterprises a wider range of rights to allocate and use funds, and at the same time, it also puts forward higher requirements for enterprise managers in fund management. How to allocate and use funds reasonably and effectively and improve the efficiency of capital use has become an important task for enterprise decision makers. Enterprises should carry out normal production and business activities and consider the normal needs of working capital.
The purchase, maintenance, transfer and scrapping of fixed assets shall be subject to strict examination and approval procedures step by step according to the management authority stipulated in the system. The purchase and maintenance of fixed assets of wholesale units and large retail pharmacies should be controlled within 5,000 yuan, and those exceeding this amount should be reported to the company and relevant departments, while those of other units should be controlled within 3,000 yuan, and the transfer and scrapping should be handled by the user departments themselves. If it exceeds this authority, it should be reported to the relevant departments of the company for approval. When purchasing fixed assets, we should grasp the boundaries of the use of funds. Although the funds of the enterprise can be used as a whole, you can't increase the investment in fixed assets at will. When purchasing, it is still necessary to consider whether the use of funds is reasonable and whether there is the ability to update and transform, which puts forward higher requirements for enterprise operators and financial departments in fund management.
(3) Increase the depreciation rate and speed up the renovation of enterprises.
The choice of depreciation policy has many influences on enterprise finance, which determines that enterprises should consider the timely recovery of prepaid funds and the truth and balance of costs according to their own financial situation and its changes. Depreciation of fixed assets refers to the process of allocating the accrued depreciation of fixed assets to its expected service life regularly and reasonably, which has great influence on the operating conditions and operating results of enterprises. Therefore, the choice of depreciation policy is extremely important.
Many old enterprises, business premises, warehouses and equipment of our company with a history of more than 40 years were built or purchased many years ago. For a long time, the depreciation period of fixed assets is long, which is not conducive to the renewal and transformation of enterprises. The new system stipulates the elastic interval of depreciation period. Combined with the actual situation of the enterprise, we classified the depreciation years of fixed assets and unified them within the enterprise, that is, the depreciation period of building depreciation is 20 years and that of general equipment is 8 years. The depreciation period of special equipment is 10 year, which shortens the depreciation period, accelerates the depreciation of enterprises, and enhances the development potential of enterprises, which conforms to the principle of stability and prudence in accounting system.
(4) Housing leasing is implemented within the enterprise to improve the efficiency of use.
The Company uses the business premises and production premises used by each business unit in the form of internal lease for paid use. In addition to normal depreciation, the company has worked out a method for leasing (paid) business premises according to the location, usage level and recency of the premises, implemented 20 different types of business premises, fixed the area, fixed the price and location, and determined the rental price by combining various factors, thus improving the efficiency of the use of the premises. All units can operate fairly, which is conducive to improving the economic benefits of enterprises. It also stipulates that users should be responsible for the real estate they use, maintain it regularly, maintain property safety, extend its service life, and may not sublet it or use it for other purposes. Maintenance and renovation of non-operating houses charged by various units. The raising of this part of funds is conducive to the overall arrangement of the company, gradually improving the working environment and achieving the goal of raising houses with houses.
(5) Establish a regular inventory system of fixed assets and pay attention to the utilization effect. In order to ensure the safety and reliability of fixed assets, a regular inventory system of fixed assets has been established within the enterprise. Each user shall establish a ledger for the assets used in accordance with the regulations of the system, and conduct detailed accounting, regular inventory and irregular spot checks. The funds for the new purchase, renovation and transformation of fixed assets of category II shall be raised by the departments in need, and the units with difficulties in purchasing may be allocated by the company according to the situation. Pay attention to the assessment of the utilization effect of fixed assets, mainly to assess the profit rate of fixed assets. The profit rate of fixed assets shows that the profit per 100 yuan of fixed assets is the ratio of the total profit realized by the enterprise in a certain period to the average occupation of fixed assets. The more profit per 100 yuan of fixed assets, the better the utilization effect of fixed assets. Encourage enterprises to increase sales, reduce costs, reduce non-operating losses and reduce the occupation of fixed assets.
To sum up, it is imperative for enterprises to strengthen the management of fixed assets. As an important part of financial management, the fixed assets management system should be gradually established and improved in the work, forming a set of systems, and as part of the internal assessment of enterprises.