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A better way to manage fixed assets: adhere to the daily inventory, conduct a comprehensive inventory and verification of fixed assets, regularly check and compare, and establish asset ledgers. Overall arrangement, rational utilization, optimize resource allocation, give full play to asset efficiency, and improve asset utilization.
According to Article 2 of the Regulations on the Management and Accounting of Fixed Assets, fixed assets refer to real estate, buildings, machinery, means of transportation and other equipment, appliances and tools related to production and operation that have been used for more than one year. Items that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, shall also be regarded as fixed assets.
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The company now uses "accounts and numbers" to manage fixed assets, and it also has it to keep running accounts.
There are accounts"It is a shared ledger cloud bookkeeping platform, which can be used for free, and partners can keep accounts without financial knowledge and excel skills. The daily flow of water is recorded one by one, and it is easy to get started. It can also record receivables and payables according to the project, manage fixed assets, item collection management, electronic invoice duplicate checking, customer management, weekly records and other functional modules.
Meet the daily accounting, financial and business needs of start-up enterprises.
Remember: the partnership should be open, transparent, and checkable in its accounts, and the bookkeeping should be timely and accurate. The reason for this is to avoid misunderstandings between partners due to unclear accounts, resulting in conflicts.
In addition, if you manage the business carefully and keep accounts carefully, you can also understand the business status of the store through the daily flow of water, provide guidance for future continuous operation, and also pay attention to the cash flow situation.
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1.Perfect asset management system.
Establish a sound fixed asset management system, timely grasp the enterprise asset information, make asset management clearer, and prevent asset loss.
2.Strengthen the supervision of fixed assets.
Supervise the whole process from the allocation of assets, the use of assets to the disposal of assets, truly and completely reflect the company's assets and financial status, and find problems in a timely manner.
Establish a fixed asset management system platform, corresponding to the physical label one by one, covering the procurement-input-use-maintenance-maintenance-inventory-scrapping life cycle, so as to realize the standardized management of assets.
4.Enhance asset management awareness.
Strengthen the awareness of fixed asset management, improve the management organization, make all employees realize the importance of fixed asset management, and allocate professionals to some professional facilities for management.
5.Establish an asset budget system.
Through the preparation of departmental budgets, strengthen the budget management of fixed assets, improve the efficiency of allocation, avoid idle waste, and ensure the normal operation of the company.
Fixed assets refer to buildings, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and operation that have been used for more than one year. Items that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, shall also be regarded as fixed assets. According to this provision, for fixed assets that belong to production and operation, only one condition of use time is stipulated, and for items that do not belong to the main equipment of production and operation, two conditions of use time and unit value standard are stipulated at the same time.
In this way, it can not be adjusted due to the adjustment of the standard of unit value of fixed assets caused by the change of **. In addition, whether a property is a fixed asset depends on whether the purpose of holding the property is for long-term use and whether it is for production and operation.
According to Article 2 of the Regulations on the Management and Accounting of Fixed Assets, fixed assets refer to real estate, buildings, machinery, means of transportation and other equipment, appliances and tools related to production and operation that have been used for more than one year. Items that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, shall also be regarded as fixed assets.
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Each company has its own method of fixed asset management, but how to manage is inseparable from the inventory of assets, it always takes a lot of time to point up at the end of each month or the end of the year, the preparatory work includes preparing the inventory table, arranging the inventory personnel, planning the inventory area, and formulating the inventory schedule, which wastes a lot of time, even after the inventory is completed, it is possible to initiate multiple rounds of review, spot check and other operations at any time, and it is too troublesome to operate.
However, it is necessary to truly manage fixed assets, and also need certain system planning, as well as the support of some equipment and hardware. Our company used to be particularly troublesome in inventory, and then the financial procurement of Jianghu cloud fixed asset management system, which fundamentally solved the problem of difficult fixed asset management in the past, and the use of Jianghu Cloud's inventory machine can achieve the effect of inventory of 200 assets in one second, which greatly saves time and cost.
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Fixed assets can be effectively managed in the following ways.
The finance department shall set up a fixed asset detail card according to each fixed asset, and the detailed card shall be in duplicate, and the finance department and the office shall each hold a copy. The detailed card shall indicate the name, original value, annual depreciation rate, service life, time of use, place of use, custodian (or recipient), main auxiliary equipment and other relevant information of the fixed asset, and shall be signed by the custodian (or recipient).
In order to facilitate management, the finance department should timely number and label each fixed asset according to the asset type, and submit the relevant information to the office for the record. At the end of the year, the Finance Department will coordinate with the Office to inventory and check the fixed assets.
If there is a change in the use of fixed assets within the company, the office should promptly notify the Finance Department, and correct the relevant filing materials together to ensure that the accounts, cards and objects are consistent.
If the fixed assets are borrowed, leased, or gifted, they must be approved by the office in advance and reported to the financial department for filing or write-off.
If the fixed assets are scrapped, profitable, lost or damaged, the finance should find out the reasons in conjunction with the office, and the office will issue a statement or treatment opinion, and report to the general manager for approval and signature, and the finance will deal with it accordingly.
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If the company has a large number of fixed assets, and there is no way to verify it manually, you can choose software to help complete it, Yunmai software.
System features: 1. Rich functions: It has all the functions in the process of daily asset management, including: asset procurement, warehousing, warehousing, allocation, borrowing, return, leasing, scrapping, depreciation, scanning code inventory, low-value consumable management, label printing, etc.
Second, the authority customization: the system administrator can adjust the authority of an operator at any time according to the management needs of the unit and personnel changes, so as to realize the management of people in different roles, manage assets of different categories and departments, and the management scope that can be viewed is also different.
Third, process customization: the system supports multi-level approval, starting from the purchase application to the whole life cycle management process of asset scrapping and exit, users can adjust and change different approval processes according to the development needs of the unit, so that asset management can be truly paperless.
Fourth, report customization: in the process of enterprise development, the most inseparable is a variety of reports, these reports are not static, and constantly updated according to the requirements of development and management, and the function of "report customization" is greatly convenient for users, and this function design also saves a lot of secondary development costs and time costs for enterprises.
Fifth, classification, organizational customization: Yunmai fixed assets software fully takes into account the needs of enterprises, multi-level classification, multi-level organizational design, in addition to the operator, business and other aspects are customized, and strive to achieve "details reflect professional".
Sixth, the architecture of the B s: the design of the B s structure is now and for a long time in the future, the software industry must choose, it adopts the centralized deployment method, so that the management of data is more centralized, the operation is more convenient. After the system is deployed, the operator only needs to open the IE browser on the computer with any network conditions, and can log in to the system without installing any program, and at the same time, it also provides a good foundation for the enterprise to achieve full management.
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1.Perfect asset management system Establish a sound fixed asset management system, which can timely grasp the information status of enterprise assets and make assets.
2.Intensify the supervision of fixed assets from the allocation of assets, the use of assets to the disposal of assets for the whole process of supervision, true and complete reflection of the unit.
3.Online fixed asset management system Establish a fixed asset management system platform, and the physical labels correspond one-to-one, "procurement - entry -."
4.Strengthen the awareness of asset management Strengthen the awareness of fixed asset management, improve the management organization, and make all employees aware of the importance of fixed asset management.
5.Establish an asset budget system Through the preparation of departmental budgets, strengthen the budget management of fixed assets, improve the efficiency of allocation, and avoid idle waste.
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There are many kinds of fixed assets, and the key is to look at which one, such as a house or a car. Computer. Management is certainly not the same.
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The assets of the general company can be divided into two categories, namely fixed assets and general consumables, general consumables refer to relatively small value, and easy to be consumed items, such as pen, ink, paper, inkstone, etc., and fixed assets are generally relatively high value, and not easy to consume, generally equipment, the following I have sorted out the company's fixed assets management method related content, I hope to help you!
1. Familiar with the fixed assets procurement process
For the company, every expenditure and income of the missing items must be registered, so the purchase of fixed assets required must also have their fixed process, so first of all, we must know the whole process of familiar with the procurement of fixed assets, so that you can know who the asset belongs to after procurement, and the person who is generally responsible for controlling the fixed assets is also definitely involved in the whole process.
2. Understand the information of fixed assets.
To know the fixed assets. **, quantity, model, and related accessories of assets, if you are involved, you will generally know that you will know that if you are not involved, you need to find the corresponding bills and lists.
After the above information is known, you need to know what information is in your asset ledger, of course, the above situations need to be counted in it, in addition to the need to have the purchase time, the time to use, the time to use, the responsible person, the user, the place of storage, etc., the general responsible person and the user will be the same, but there is a special situation that the front-line employees in the factory use, but the turnover rate of the front-line employees is relatively large, and it is not convenient to control the assets under their names, so they are generally placed in the name of the head of the department corresponding to these employees.
3. Understand the activation information
It should be noted that the activation time and the collection time are not the same thing, for example, the activation time of this asset is when the first use time is, but the current user is so-and-so, and this so-and-so is not the first user of this asset, so the activation time refers to the first use time of this asset, and the use time refers to the time when the person who recently used it or the person who is using it is receiving it.
4. Understand the change of assets
There is also a need for asset changes in the asset ledger, because there will be objective circumstances such as resignation, new employment, and asset transfer that will change the current use of assets, so there needs to be asset changes in the asset ledger, and the changes include the time of movement, the reason for moving, the receiver, the transferor, and the time-related information.
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The fixed asset management method is the internal management system and method established by the enterprise for the management of all internal fixed assets. The purpose of the establishment of fixed asset management measures is to strengthen the management of fixed assets, grasp the composition and use of various fixed assets of the enterprise, and avoid the loss of the company's fixed assets. Fixed assets refer to tangible assets held by an enterprise for the purpose of producing goods, providing services, leasing or business management, and having a useful life of more than one fiscal year.
Fixed assets can be classified according to economic use, use and ownership, and through the classification of fixed assets, it is conducive to reflecting and managing the changes in the value of various fixed assets. Strengthen leadership and raise awareness. It is necessary to include the management of fixed assets as an important content in the work objectives, and the leaders in charge should personally grasp it, and the management personnel should pay close attention to it, and they should have a strong sense of responsibility for their work and implement all the regulations.
Implement the management principle of "unified leadership, centralized management, division of labor and responsibility, and responsibility to people", strengthen the hierarchical management of various departments, clarify the division of responsibilities of each department, and ensure the strict implementation of asset management procedures. Gradually change the concept of users, from no one to manage, no one to ask, no one to find out to take the initiative to check, report, and maintain, to prevent the loss of fixed assets. It is necessary to establish a complete set of management systems, including rules and regulations for purchasing, receiving, transferring, and scrapping, and establish a property inventory system to ensure that the books of assets are consistent with the physical goods.
Legal basis
Criminal Law of the People's Republic of China Article 271 Personnel of companies, enterprises or other units who take advantage of their positions to illegally take possession of their unit's property, and the amount is relatively large, are to be sentenced to up to five years imprisonment or short-term detention; where the amount involved is huge, the sentence is to be five or more years imprisonment, and property may be confiscated concurrently. Under normal circumstances, the company's fixed assets are used for the company's production and operation, and these properties belong to the company, and the company's shareholders have no right to dispose of the company's fixed assets at will.
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