Several aspects that should be paid attention to in strengthening enterprise fixed assets management

1. Improve the company’s management system for fixed assets. To improve the company's management system for fixed assets, we should prevent the loss of fixed assets from the root cause and ensure that accounts, cards, and physical objects are consistent. Specifically, the rights and obligations of each person responsible for fixed assets should be clarified, so that individuals and behaviors related to fixed assets should be made clear and transparent. Moreover, in order to achieve the purpose of rational flow of idle fixed assets, it is necessary to strengthen the adjustment and management of idle equipment, improve its utilization rate as much as possible, and ultimately realize its use value.

2. Regular inventory system of fixed assets. The use and storage department of fixed assets must regularly conduct inventory of physical objects to ensure that the accounts are consistent and to prevent the loss of assets. The number of regular inventory counts can be determined based on factors such as the size of the enterprise and the number of fixed assets, but it should not be less than once a year. Enterprises should set up a fixed assets inventory working group. The members of the working group can be composed of relevant personnel from the fixed assets physical management department, user department and financial department. The inventory date should be determined before the inventory of fixed assets, and the financial department should register all fixed assets purchased, sold or scrapped before the inventory date. For fixed assets that cannot be recorded in time due to abnormal circumstances, the physical asset management department should mark the fixed assets that have not been recorded in time.

3. Establish and implement computer dynamic management. The so-called computer dynamic management refers to the use of computer technology to apply computers to the management of fixed assets, including the purchase, storage, storage, use, depreciation, scrapping, leasing and other changes of fixed assets. With the help of computer management, fixed assets can be managed Management achieves scientific and modern goals. When choosing management software, you should choose management software with high price, comprehensive functions, simple operation, and high transparency, and then cooperate with management ledgers, equipment cards, fixed asset account books and other written records to make fixed asset management truly transparent and effective. sequence, effective. At the same time, management software should have an information transmission or disclosure system, so that each participant can transmit and share information with each other, and also play a role in mutual supervision, which can promote the transparency and formalization of fixed asset management to a certain extent. and legalization to ensure maximum benefit from the use of fixed assets.

4. Strengthen timely repair and maintenance of fixed assets. In terms of repair and maintenance of fixed assets, enterprises should first establish relevant plans or plans, conduct inventory and summary of fixed assets and equipment on a regular basis, and repair and maintain damaged fixed assets in a timely manner to ensure the maximum use of fixed assets. benefit. At the same time, special places should be set up for storage of different types of fixed assets. If conditions permit, specialized personnel should be hired to conduct regular inspections and maintenance. At the same time, different repair, overhaul, and maintenance procedures should be implemented according to different equipment characteristics. ways to reduce unnecessary expenses.

5. Improve the fixed asset disposal and scrapping system and revitalize fixed assets. Enterprises must make the best use of fixed assets when disposing of them, and formulate equipment scrapping conditions: exceeding the specified service life, lagging performance, high energy consumption, low efficiency, and poor economic benefits; the main structure and parts are severely worn and cannot be repaired, and there is no Renovation value; serious damage due to major accidents or accidental disasters, which cannot be repaired; seriously affecting environmental protection and safety, easily causing personal safety and environmental pollution, making repair and transformation uneconomical; high energy-consuming equipment that should be eliminated according to national energy policies. At the same time, various forms should be used to repurchase idle fixed assets that are temporarily unused. Revitalizing idle fixed assets can not only bring certain cash returns to the enterprise, but also save management costs.

6. Implement a whole-process management system for fixed assets. Since the production of modern enterprises is mostly assembly line production, the production lines are linked. If the equipment in one link fails, it may cause the entire asset group to stop production. Therefore, fixed assets must be managed throughout the entire process. The first is to formulate rules and regulations covering the whole process management of fixed assets; the second is to establish a three-level management system for fixed assets (the grassroots user department, the physical centralized management department, and the financial department) to effectively constrain the three "physical management, value management, and user departments" levels to achieve unification and coordination of business processing.

Finally, a process-oriented fixed assets management system is formed; the third is to establish a linked fixed assets management system. In order to truly realize data sharing and effective linkage of fixed asset information, when planning the fixed asset management system, make full use of production Manage the basic data of existing equipment ledgers in the system, use advanced technical means to find the correspondence between financial asset cards and production system ledgers, first divide the assets in the production system into main equipment and auxiliary equipment according to the caliber of value management equipment, and then establish a one-to-one correspondence through the internal connection between the financial asset card and the production ledger. The information on dynamic maintenance of equipment in the production system is reflected in the fixed assets management system in real time through information release.

7. Implement centralized and hierarchical management of fixed assets. Many companies have problems with accounting discrepancies in fixed asset management, so they can implement centralized and hierarchical management of fixed assets. The so-called centralized and hierarchical management of fixed assets means that under the unified coordination of the enterprise's financial department, each functional department of the enterprise is responsible for centralized management according to the type of fixed assets, and the user units at all levels are responsible for specific management according to the location of use of each type of fixed assets. , further implement the fixed assets management system to teams and individuals, and combine it with the job responsibility system. This management is mainly divided into two aspects. On the one hand, there is centralized management. In general, the production equipment of an enterprise is managed by the production department, power equipment is managed by the power department, transportation tools are managed by the transportation department, houses and furniture are managed by the logistics department, and various scientific research and development equipment are managed by the technical department. Each centralized management department must be responsible for the fixed assets under their charge and ensure the safety and integrity of the fixed assets. On the other hand, on the basis of centralized management, various types of fixed assets will be handed over to the use departments at all levels within the enterprise to be responsible for specific management according to the location of use of fixed assets. The management responsibilities of some assets must be specifically implemented by teams and individuals. . In this way, every level of management can be held accountable, and things can be managed by people, so that the safe custody and effective use of fixed assets can be reliably guaranteed.

8. Implement group management of fixed assets. For the fixed assets of subsidiaries and branches of an enterprise group, we should proceed from the overall situation and on the basis of understanding the basic status of the assets of the subsidiaries and branches, conduct group management of the fixed assets of each subordinate unit, and conduct reasonable management of fixed assets. Adjust the use to prevent branches from acting independently and going their own way. This can not only save funds for purchasing new equipment, but also revitalize the fixed assets of each subsidiary company, improve the utilization rate of fixed assets, and reduce the financial pressure of the enterprise.