How can fixed assets be managed

Question 1: How can fixed assets be managed? Fixed asset code is best engraved with a steel seal, so that f easily lost.

As for the inventory is not good disk, disk is not because your company's daily management is not in place. If the daily management is in place, there will not be a year-end disk disk. And in the daily handover work, must be done very carefully. It is best to accept each time you personally see the physical field. So that it is clear where the objects are when the inventory is taken.

Question 2: How do large companies manage fixed assets? Fixed asset management originated in the equipment maintenance management, enterprise asset life cycle management can not only reduce maintenance costs, improve maintenance efficiency and equipment integrity rate, etc., but also improve the company's operating conditions, profitability and return on assets. It is an important part of enterprise management, which is characterized by high value, long use cycle, dispersed use location and difficult management. Asset lifecycle management includes four stages of management: procurement, tracking, repair and maintenance, and disposal of assets.

Many companies have encountered the following problems in fixed asset management:

Heavy inventory work, time-consuming and labor-intensive - the information is not reflected in a timely manner, affecting the operational efficiency of the enterprise, resulting in repeated acquisition of assets.

There are many types and quantities of equipment, and the manual bookkeeping of inbound and outbound inventory is quite time-consuming;

Physical equipment is often not found during the year-end inventory, or does not match with the books;

The equipment only goes around looking for the relevant bookkeeping information when it is broken down, so as to know whether the equipment is out of warranty, which supplier it is, and how to carry out the subsequent repairs;

Due to the mobilization of personnel. equipment users also changed, if there is no timely modification of the book information, to the end of the year inventory caused confusion;

a long time, will produce a large number of documents and data, which for the finding, updating and maintenance have brought a lot of difficulties;

Heavy inventory work, time-consuming and labor-intensive, which affects the efficiency of the enterprise's operations;

Asset dispersal type of enterprises

How to do a good job of asset management?

Barcode technology has the advantages of fast data entry, high accuracy, flexible and practical, economical and cheap, and easy to produce. Using barcode technology, the fixed assets are marked, and the barcode information medium is used to track the life cycle and usage status of the fixed assets. After marking the assets in the inventory or inspection shows the most prominent features of bar code technology: convenient, fast and accurate. The use of scanning terminals to scan the bar code on the fixed assets, as a means of information entry, greatly improving the efficiency of the inventory work, while ensuring that the information flow and the correspondence of the physical flow of assets. It effectively solves the management problems of fixed assets and makes it easier and more effective for enterprises to manage fixed assets.

Barcode asset management has the following characteristics:

With barcode technology, the system is designed to address the discrepancies between physical and financial accounts that often occur in fixed asset management, and is characterized by physical management, with the purpose of simplifying the complexity. Overcome the traditional management mode of relying on paper documents or manually enter the original data and brought about by the inefficiency and error, to solve the fixed asset management process of physical management problems, to achieve the unity of the information flow and physical flow, and greatly reduce the intensity of the work of the treasury staff, improve work efficiency.

Through the stable performance of the two-dimensional bar code data collection terminal, so that users can fully enjoy the mobile application technology to the asset inventory work brought about by the convenience. At the same time, it realizes the standardized management of internal staff work, facilitates the evaluation and summary of staff, and provides a basis for clear responsibility and improvement of work.

The system can design multiple depreciation methods for the tedious calculation of fixed asset depreciation.

The 2D barcode system realizes the automation, real-time and visualization of inventory entry, inventory exit, inventory check.

Provide data import (various data files, ERP database) and export, query, print and other functions.

To provide managers with credible decision support.

For more information, consult White Green Blue Information Technology.

Issue 3: How to do a good job of fixed asset management With the development of the economy and the deepening of reform and opening up, the theoretical flaws in the definition of the asset gradually revealed. June 21, 2000 release of the "Regulations on Financial Accounting Reporting by Enterprises" redefined assets, redefined assets as: first, it is possible future economic benefits; second, this future economic benefits Second, this future economic interest is owned and controlled by a subject, i.e., the enterprise; third, the future economic interest owned and controlled by the enterprise is as a result of past transactions; fourth, it is expected to bring economic benefits to the enterprise.

The new standard has a qualitative breakthrough in the definition of accounting assets, that is, expected to bring economic benefits to the enterprise. Expected to bring economic benefits, it can be used as an asset of the enterprise; expected not to bring economic benefits, can not be recognized as an asset of the enterprise can only be used as a cost or loss. For example: an intangible asset has been replaced by other new technologies, can not create economic benefits for the enterprise, it should not be an asset, appear in the balance sheet. At present, some enterprises, in order to expand their performance, record huge expenditures that should be listed as expenses as assets without amortization, which inflates the assets and causes distortion of accounting information. It can be seen that for an asset to be recognized as an asset, it must meet the definition of an asset, it must be a resource formed by past transactions or events, and it can bring future economic benefits to the enterprise.

In 2001, the state issued a new "Enterprise Accounting System" on the definition of assets more perfect and more rigorous, expanding the scope of the provision for asset impairment. In the original provision for inventory, accounts receivable, long-term investments, short-term investments in four asset impairment provision on the basis of an increase of "fixed assets", "intangible assets", "construction in progress", "entrusted loans", "fixed assets", "intangible assets", "intangible assets", "construction in progress", "fixed assets", "intangible assets", "intangible assets", "construction in progress". The provision for impairment of "fixed assets", "intangible assets", "construction in progress" and "entrusted loans" has been added to the four asset impairment provisions, thus increasing the number of asset impairment provisions to eight, which basically includes all non-cash assets on the balance sheet. That is to say, in addition to cash assets, non-cash assets in the end of the accounting period should be a comprehensive examination, and make a reasonable judgment, such as the occurrence of impairment should be provided for.

Fixed assets due to damage, technical obsolescence or other economic reasons, resulting in its recoverable amount is lower than the book value, indicating that the value of the fixed assets have been impaired. In accordance with the provisions of the "Enterprise Accounting System", an impairment provision should be made for the portion of the fixed asset value that is impaired, so as not to inflate the value of the fixed asset on the balance sheet. The recoverable amount is the higher of the net selling price of the asset and the present value of the estimated future cash flows expected to result from the continued use of the asset and its disposal at the end of its useful life.

If the future economic benefits created by the intangible asset for the enterprise are not enough to compensate for the cost of the intangible asset (amortized cost), it means that the intangible asset is impaired, which is mainly manifested in the fact that the carrying value of the intangible asset exceeds its recoverable amount. The ASBE provides that an enterprise shall regularly check the carrying value of intangible assets, at least once a year at year-end. The recoverable amount of an intangible asset shall be estimated and a provision for impairment shall be recognized for the excess of the carrying value of the intangible asset over the recoverable amount if any of the following circumstances are found: ① an intangible asset has been replaced by other new technology, which has materially and adversely affected its ability to create economic benefits for the enterprise; ② the market value of certain intangible assets has declined significantly in the current period, and it is not expected to recover in the remaining amortization period ; ③ an intangible asset has exceeded the legal protection period, but still has part of the value of use; ④ other circumstances sufficient to prove that an intangible asset has been substantially impaired.

"Enterprise Accounting System" also provides that when one or more of the following conditions exist, the amortized value of the intangible asset should be transferred to the current profit and loss: ① an intangible asset has been replaced by other new technologies, and the intangible asset has no value of use and transfer value; ② an intangible asset has exceeded the period of legal protection, and has not been able to bring economic benefits to the enterprise; (iii) other sufficient to prove that an intangible asset has lost the use of value and transfer value of the situation.

Short-term investments are required to be valued at the lower of cost or market value at the end of the period, and the difference between the market value and the cost is provided for as an allowance for decline in value of short-term investments.

Impairment of long-term investments means that the future recoverable amount of a long-term investment is less than its carrying value. Here, the "recoverable amount" is the higher of the net selling price of business assets and the present value of expected future cash flows from the holding of the asset and investment in the disposal of the maturity of the higher of the two. The net selling price is the price received from the sale of the investment, less related expenses incurred.

In accordance with the provisions of the "Enterprise Accounting System", an enterprise should periodically or ...... >>

Question 4: Analyze how to do a good job of fixed asset management Fixed asset management is an important part of the regular management of our fire brigade to strengthen the management of fixed assets, to improve the ability to improve the logistical support, to promote the overall construction of the force has a very important role. In recent years, we have made rapid progress in the construction of equipment, the formation of fixed assets of a large scale, wide range of distribution, whether in quality or quantity have been greatly improved. In strengthening the management of fixed assets based on the spirit of the relevant instructions from the top, from the unification of ideas, change the concept, improve the mechanism, grasp the key, optimize the configuration and other aspects of the start, has achieved certain results. But at the same time we should also see that many of our units are still using the traditional fixed asset management model, whether from the quality of management or efficiency are difficult to adapt to the new situation of the fire brigade management of the new tasks of the development of the needs of the management of fixed assets may be this or that problem.　　(A) the current situation of fixed asset management of the fire brigade and the existing problems 1, "heavy to buy light management" concept is still relatively prominent, the configuration of assets is unreasonable. Under the traditional system, the fire brigade use of assets is generally not strict cost accounting, not accounting for profit and loss, the source of funding to financial income. The acquisition of assets is heavy light management, did not develop a sound fixed asset management system necessary, or have a system is also poorly implemented, resulting in the acquisition of assets arbitrarily, unclear accounts, idle and wasteful phenomenon is common.　　2, the fixed assets account does not match the problem is obvious. Accounts are consistent with the basic requirements to ensure that accounting information is true and accurate. Fixed assets account discrepancy is mainly manifested in the account without the real, the real without the account and the account does not match. The current problem is: on the one hand, due to the existence of off-the-books fixed assets, the objective formation of fixed assets account discrepancy; on the other hand, due to the subjective focus on inputs and light management, so that the annual fixed assets cleanup and inventory is a mere formality, has been scrapped, the fixed assets of the inventory loss has not been timely accounting treatment, it is difficult to ensure that the account of fixed assets in line with the facts. Some units of fixed assets have been abandoned or stolen and lost, but the book value is not fixed according to the phenomenon to be written off. Some units of cameras, computers and other fixed assets due to mismanagement and into the hands of individuals, long-term occupation by individuals without compensation. Some units and individuals take the opportunity to work changes, the big public for the small public, and even things go with people, resulting in the loss of fixed assets.　　3, weak awareness, asset disposal is not standardized. Some units of asset disposal arbitrariness, the unit's fixed asset management did not pay enough attention, such as fixed asset cleanup is not timely, the procedures are not sound, not registered. There are also units and individuals in the process of asset disposal, not by the asset management department to apply for consent, private disposal of assets, resulting in disconnected asset management, resulting in the loss of fixed assets.　　4, waste of resources, heavy use and light maintenance, things can not be used to its full potential. Some units and individuals on the maintenance of assets lack of initiative, that the assets are the force public, damaged and then buy, the lack of maintenance of assets, resulting in a large number of assets up to the value of the use, while most of the unit's assets belong to the departments all and by the management of the departments, resulting in some assets are idle for a long time, things can not be fully used, and some departments due to the needs of the work and can not be used in a timely manner, the Some departments can not use them in time because of their work needs, so they try every possible means to apply for funds to buy them, resulting in wasteful replacement of assets.　　5. The division of labor among managers is not clear, responsibilities are not implemented, and there is a disconnect in asset management. Physical management departments, financial departments, the use of assets between the interface and constraints between the departments is not clear, there are problems with each other to pass the buck, the acquisition of assets will sometimes appear in the financial sector into the accounts of the asset department did not account for the disposal and deployment of transfer of assets when the asset department into the accounts of the financial sector has not been accounted for the phenomenon.　　6. Frequent mobilization of personnel and disconnection of work. The person in charge and management personnel change frequently, and assets and liquidation transfer work did not keep up at the same time, part of the leadership subjectively do not pay enough attention to the asset cleanup, asset cleanup is a time-consuming and laborious work, often only pay attention to the operation and management of the funds and neglected the management of the assets, resulting in the people away from the assets after the way of the origin and destination is not clear.　　1. Strengthen leadership and raise awareness. Fixed asset management should be included as an important element in the work objectives, the leaders in charge of personal attention, management personnel to carefully grasp, and to have a strong sense of responsibility for the work, to put the provisions into practice.　　2, the implementation of "unified leadership, management under one roof, division of labor, responsibility, accountability," the principle of management, strengthening the hierarchical management of various departments, a clear division of responsibilities of various departments to ensure the strict implementation of asset management procedures. Gradually change the concept of the user, from no one to manage, no one to ask, no one to check to take the initiative to inventory, take the initiative to report, take the initiative to maintain, to prevent the loss of fixed assets. To build ...... >>

Question 5: How to do a good job of fixed asset management In fact, the principle of fixed asset management is very simple, that is, the accounts of the three card things in line. But to do this is very difficult, now basically all the enterprises have not done this, inventory problems are always very much.

Only part of the day-to-day management? Cards, transfers, transfers, borrowing, withdrawal, scrapping, etc., and even if these are all done, and financial reconciliation will certainly still have problems.

It is recommended that you can use the system software, my Q number is: one ninety-five one fifty-six eighty-nine one, I can give you a detailed introduction to the management of the method.

Question 6: How should the company's fixed assets management? There are several kinds of fixed assets, the key is to look at which one, like a house, car ..... Computer .... Management is definitely different

Question 7: What is the role of fixed asset management? Can make the property rights clear, to prevent the loss of assets. Improve the efficiency of the use of assets, improve the efficiency of input and output, and at the same time is conducive to the revitalization of assets so that they can play their due function. Fixed asset management system is suitable for large and medium-sized enterprises, group enterprises, small enterprises with more fixed assets, and *** organs, schools, scientific research institutions and other administrative institutions. It mainly deals with the accounting of fixed assets, depreciation and other operations, and realizes the daily management of equipment.

Strengthening the role of fixed asset management: (1), by strengthening the management of fixed assets, the unit will be able to quickly understand at any time since the formation of the annual purchase of all assets. (2), strengthen the management of purchased fixed assets, to avoid repeated purchases and waste. (3) Dispose of idle assets and less efficient assets (such as deployment, sale, lease, etc.) to improve the efficiency of capital utilization. (4), when employees leave their jobs or work changes, the assets can be handed over quickly and completely, avoiding unnecessary loss of assets. (5) Verification, inventory and depreciation calculation are not only fast but also accurate. (6), for the unit asset evaluation, decision-making to provide a more reliable basis to avoid the unit in the fixed asset management links can cause the omission and hidden trouble.

Question 8: fixed assets to have a person to manage the fixed assets do not need to be managed by a person, belonging to the integrated account management, the use of the department should establish fixed assets sub-accounts, the requirements of the management department, the financial sector, the use of the department of the three accounts are consistent with the same, the account is consistent.

The daily maintenance of fixed assets, maintenance work by the use of the department is responsible for.

Accounting staff, the management department to cooperate with the fixed assets inventory according to the specified time.

Question 9: The business process of fixed assets belongs to the management of fixed assets 1.1 Fully utilize the existing fixed assets to serve the production and business activities, to ensure

Fixed assets of the entity and the performance of the security and effectiveness.

2 Financial Objectives

2.1 According to "SINOPEC Corporation Fixed Asset Classification and Code",

implement fixed asset classification and management, and unify the standard code.

2.2 To faithfully reflect the value of fixed assets and ensure that the book value is true,

accurate and complete.

3 Compliance Objectives

3.1 Fixed asset management complies with the relevant national safety, fire, environmental protection and other regulations

and the company's internal rules and regulations.

3.2 Acquisition and sale contracts comply with national laws and regulations such as the Contract Law and the internal rules and regulations of the Company.

II. Business Risks

1 Operational Risks

1.1 Losses of fixed assets due to theft, damage, accidents, etc. due to improper storage and use

1.2 The Company's internal rules and regulations.

1.2 Destruction of assets due to long-term idleness and loss of use value.

1.3 Failure to apply for insurance in a timely and complete manner, causing great economic losses to the company.

5.3-3 Fixed Asset Management Business Processes

B 5.3-2

When earthquake, flood, war and other irresistible natural disasters

caused serious damage to fixed assets.

1.4 Fixed assets disposal is not standardized, causing loss of assets artificially.

2 Financial Risks

2.1 Wrong classification and coding, which can't reflect the status of fixed assets.

2.2 Accounting is not standardized, and the accounts are recorded incorrectly, resulting in incorrect financial data

Correct.

2.3 Wrong depreciation accruals, resulting in distorted costs and expenses.

3 Compliance Risks

3.1 Violation of state regulations on safety, fire protection, environmental protection, etc., and suffer economic

punishment.

3.2 Acquisition and sale contracts violate national laws and regulations such as the Contract Law and the requirements of the Company's internal rules and regulations, resulting in losses.

Third, the business process steps and control points

1 establishment, registration of fixed assets accounts, cards, tables

1.1 Manager's office, the fixed assets department based on the relevant documents on the new

Increase in fixed assets **** with the acceptance. The manager's office establishes the fixed assets physical management account (card) according to the classification, name, number, purchase time, use/storage of each fixed asset

department, storage location, etc.

Reviewed by the manager's office.

5.3 Fixed Asset Management Business Processes

B 5.3-3

1.2 The finance department examines invoices and acceptance slips for new fixed assets, establishes the financial

fixed asset accounts (cards), registers various types of fixed assets according to their classifications, and prepares schedules reflecting their original values, accumulated depreciation

and accumulated depreciation

. The fixed assets account (card) is set up to establish the financial

fixed assets account (card), register all kinds of detailed accounts according to the classification of fixed assets, and prepare schedules to reflect their original value, accumulated depreciation

and net value; and the fixed assets management system realizes the static and dynamic

management. The person in charge of the financial department or the relevant authorized staff will review

and sign the vouchers and accounts.

1.3 The manager's office establishes the land and property ownership management

ledger according to the unit of ownership registered in the real estate title certificate, the location

, the building area, value, use, occupied land area,

land use and mortgage matters, etc. The person in charge of the financial department audits the asset

ownership ledger in the construction of the accounts and payment of expenses. The account statement.

1.4 For the mobility of personnel between the company's various departments and the need to change the fixed assets

unit of use, the transfer of assets from the department to fill out the fixed assets change registration

form in quadruplicate, the transfer, the transfer of department head signed and submitted to the management office and the Finance Department for the physical management of fixed assets to

and the change registration of the fixed assets account of the Finance Department

. fixed assets account of the change registration.

2 Fixed Assets Custody

2.1 The manager's office to develop fixed assets custody safety precautions to prevent

loss, damage and other phenomena; the manager's office is responsible for organizing regular

inspection, and timely elimination of potential safety hazards.