What are the main contents of the two main lines of enterprise fixed assets management?

The management of fixed assets involves two main lines, one is value management, and the other is physical management. In order to realize the unification of value management and physical management, it is necessary to organically link these two main lines, build them on the same management platform and maintain the same set of fixed assets data.

Mainly from the purchase and construction of fixed assets, valuation, depreciation, storage, disposal, inventory, impairment preparation and other aspects.

1. Fixed assets refer to tangible assets with the following characteristics at the same time

1, held for the purpose of providing labor service rental or management for the production of goods.

2. The service life is more than one natural year.

Two, fixed assets can only be confirmed when the following conditions are met:

1. The economic benefits related to this fixed asset are likely to flow into the enterprise;

2. The cost of fixed assets can be measured reliably;

Three, the components of fixed assets have different service lives or provide economic benefits for enterprises in different ways, and apply different depreciation rates or depreciation methods, each component should be recognized as a separate fixed asset.

Extended data:

Generally, the value of fixed assets is relatively large, which can be used for a long time and can participate in the production process repeatedly for a long time. Although wear occurs in the production process, it does not change its physical form, but gradually transfers its value to the product according to its wear degree, and the value transferred part is recovered to form a depreciation fund.

As a monetary form of fixed assets, fixed funds also have the following characteristics:

The cycle of fixed capital is relatively long, which does not depend on the production cycle of products, but on the service life of fixed assets.

The value compensation of fixed funds and the physical renewal are carried out separately. The former is gradually completed with the depreciation of fixed assets, and the latter is realized with the depreciation fund accumulated at ordinary times when fixed assets cannot be used or should not be used.

When purchasing and building fixed assets, you need to pay a considerable amount of monetary funds. This investment is one-off, but it is recovered through depreciation of fixed assets by stages.

Baidu encyclopedia-fixed assets