How to manage the fixed assets of the unit? Who manages the fixed assets of the unit

The fixed assets of the unit are now managed by "having a number of accounts", which has been used for a period of time and is easy to get started.

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.

The partnership can create a new company in the "account", assign a number of authority, and then the designated personnel are responsible for bookkeeping, and all partners can check and reconcile the accounts through PC or mobile phone, and cannot be tampered with, so that the partners can clearly understand the accounts and operations, and the account questions can be solved in a timely manner.

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.

Fixed asset management is generally physical management and account card management, and account card management is generally registered and accounted for by the financial department.

Physical management is generally managed by the office, general affairs and other departments and the actual use of assets.

If the number of assets is relatively small, you can use electronic software such as ** to register memos, if the number of assets is large and there are many categories, it is recommended to use the elite fixed asset management system for management.

Legal analysis: The fixed capital of the unit is generally managed by the office. It is enough to give the purchase invoices and scrap documents to the finance. There is no fixed rule, and it depends on the company's chanting wheel regulations.

Legal basis: Article 5 of the Accounting System for Public Institutions A public institution shall, in accordance with the provisions of the Financial Rules for Public Institutions or relevant financial systems, determine whether to depreciate fixed assets and amortize intangible assets. The depreciation of fixed assets and the amortization of intangible assets shall be handled in accordance with the provisions of this system.

If depreciation is not made for fixed assets and amortization of intangible assets, there is no provision for this system"Accumulated depreciation"、"Accumulated amortization"Accounts are not considered in the description of other accounts in this system when dealing with accounts"Accumulated depreciation"、"Accumulated amortization"Subjects.

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 that the company is operating normally.

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, only one condition of use time is stipulated for fixed assets that belong to the production and operation of the state, and two conditions of use time and unit value standard are stipulated for items that do not belong to the main equipment of production and operation.

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 or not depends on whether the purpose for which the enterprise holds the property is for long-term use and whether it is for production and operation.

Legal basis]: Article 2 of the "Provisions on the Management and Accounting of Fixed Assets" fixed assets refer to the real estate, buildings, machinery, means of transportation and other equipment, appliances and tools related to production and operation of enterprises with a service life of 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.

1. Due to the needs of production and development, each unit must apply to the competent department in advance for the purchase of fixed assets, and the relevant departments shall be responsible for the purchase after being approved by the general manager.

2. After the purchased equipment enters the factory, the relevant units will open the box for inspection and acceptance, and fill in the "equipment use sheet" and report to the competent department after the equipment is installed. The competent department shall establish a fixed asset card according to the "equipment use order" and notify the user unit.

3. When the capital construction project is completed, the infrastructure department shall handle the "infrastructure project completion form" and report to the competent department.

The fixed asset management system is a system for the management of all fixed assets under the company, and its formulation can strengthen the management of fixed assets, grasp the composition and use of fixed assets, and ensure that the company's property is not lost. This system is generally formulated and promulgated by the financial department.

1. What are the fixed assets?

1. Houses and buildings refer to all houses and buildings whose property rights belong to the enterprise.

2. General office equipment refers to the equipment commonly used in office and affairs of enterprises.

3. Special equipment refers to all the equipment that belongs to the enterprise and is specially used for a certain job.

4. Cultural relics and exhibits refer to all kinds of cultural relics and displays in museums, exhibition halls and other cultural institutions.

2. Conditions for depreciation of fixed assets:

1. Fixed assets that have reached the intended usable state, if the final accounts have not yet been completed, shall be tentatively estimated and recorded according to the estimated value, and depreciation shall be accrued.

2. After going through the final accounting procedures, the original provisional value shall be adjusted according to the actual cost, and the depreciation amount that has been accrued shall not be adjusted. Depreciation accrued in the current period is treated as costs and expenses in the current period.

3. Fixed assets that are out of use in the process of modernization and transformation shall be transferred to the book value of the project in progress and no depreciation shall be provided.

Legal basis: "Accounting Law of the People's Republic of China" Article 5 Accounting institutions and accountants shall conduct accounting and implement accounting supervision in accordance with the provisions of this Law. No unit or individual may instruct, instruct, or compel accounting institutions or accountants to forge or alter accounting vouchers, account books, or other accounting materials or provide false financial accounting reports in any way.

No unit or individual may retaliate against accounting personnel who perform their duties in accordance with the law and resist acts in violation of the provisions of this Law.

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.