How to manage physical assets, physical asset management methods Legal knowledge

What is Fixed Assets?

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. Fixed assets are the means of labor of an enterprise, and they are also the main assets on which an enterprise relies for production and operation.

From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, and donated fixed assets.

Current issues facing asset management.

Fixed asset management is an important part of enterprise management, and fixed assets have the characteristics of high value, long service life, scattered use locations, and difficult management. Many enterprises may have encountered the following problems in fixed asset management:

1.Mismatch between accounts and materials in enterprise asset management: The physical assets are inconsistent with the accounts, and the assets on the accounts cannot be found.

2..It is not clear where each asset is located, and it is impossible to know exactly how many assets are in a certain location.

3.Asset management lacks basic data and corresponding management tools.

4.The current status cannot be tracked, such as asset transfer, asset borrowing, asset maintenance, etc., and there is no IT system to support the relevant workflow.

5.The scrapping of assets cannot be processed in time, the financial accounts cannot be written off in time, the scrap list cannot be formed, and the physical card on the asset cannot be checked after the physical object is removed.

6.Depreciation calculations are complicated and inaccurate, resulting in the loss of fixed assets.

7.There is no historical record of assets, such as installation, movement, allocation, scrapping, maintenance, etc., and there is no equipment code corresponding to the asset.

8.The warranty of the asset cannot be managed.

1. Follow the principle of favorability and cost-effectiveness, formulate and adopt appropriate management strategies according to the characteristics of different types of physical assets.

2. Clarify the person responsible for management, do a good job in the management and daily maintenance of physical assets, and implement centralized management of important warrants.

3. Establish a physical asset ledger, conduct regular inventory and checking, check the actual accounts, timely grasp the abnormal changes and risks of the form and value of physical assets, and actively take effective measures to prevent depreciation or loss.

4. Establish a physical asset information database to collect, update and analyze management and disposal information in a timely manner.

5. Bonded assets cannot be used for self-use without approval through the prescribed procedures, and must be disposed of and realized as soon as possible in accordance with the relevant regulations.

Measures to effectively do a good job in the management of fixed assets of enterprises.

1.Improve management awareness, clarify the division of responsibilities, and coordinate the participation of different departments; On the other hand, strengthen the use and management of fixed assets, regular maintenance, overhaul, extend the service life, overcome the disadvantages of only knowing the use and not knowing the maintenance when the decentralized management in the past, ensure the safe operation of assets, ensure the integrity of machinery, and improve economic and social benefits.

2 .Establish and improve the fixed assets management system, from the application of fixed assets, bidding, procurement to the acceptance, storage, use, maintenance, disposal and other links of assets to clarify responsibilities, and supervise and assess the increase and decrease, management and efficiency of fixed assets. According to the principle of "who uses, who keeps, and who is responsible", the responsible leaders and responsible persons are clarified, the management system is improved, and those who violate the management system and cause serious losses to fixed assets should be held accountable and bear economic penalties.

3.Establish a fixed asset inventory system, regularly carry out asset verification and inventory work, timely check whether the physical assets and the asset management ledger, the physical assets and the financial management ledger, the financial management ledger and the asset management ledger are consistent, find problems in time, plug the loopholes in the management, and make the accounts consistent with the facts.

4.Implement the management of fixed assets "ID card", so that one thing and one card, and complete the initial entry of fixed assets. After the fixed asset card is entered, it can only be recorded after being reviewed by the relevant asset management department, and the card that has not been reviewed and signed cannot be recorded in the fixed asset account.

Establish an electronic ledger for the management of fixed assets, implement hierarchical management of fixed assets, and realize the modernization and informatization of management.

To do a good job in the management of fixed assets of enterprises, we should mainly start from the following aspects:

1. 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 carefully grasp it.

2. 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. 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.

3. Establish and improve the accounts, books, cards and signatures of asset management, improve the relevant management system, and implement a label for each thing, and the card, label and physical object are consistent. All units should conduct a comprehensive verification and cleaning of the assets of each department and each office, uniformly make fixed asset registration cards and fixed asset labels, register each fixed asset at the same time, set up a "fixed assets management register", establish and improve asset management files, and achieve complete documents, clear accounts and accurate data.

4. Adhere to the daily inventory, conduct a comprehensive inventory and verification of fixed assets, conduct regular inventory and comparison, and establish asset ledgers. In order to ensure the authenticity and accuracy of fixed assets, the fixed assets are checked every quarter, and a comprehensive inventory of the assets should be carried out every year, and whether the fixed assets accounts and tables, accounts and things are consistent, and whether the accounts are established in accordance with the regulations. At the same time, the accounts and accounts are cleared with the financial department.

5. Make overall arrangements, make reasonable use, optimize resource allocation, give full play to asset efficiency, and improve asset utilization. When allocating fixed assets, we should not only base ourselves on the present, but also consider the long-term efficiency of assets.

6. Strengthen the supervision and management of fixed assets to prevent the loss of assets. Each unit shall establish a supervision and acceptance system for asset procurement and issuance, and strictly lead the examination and approval, the signature of the handler, and the signature of the applicant. The procurement of fixed assets shall be submitted by the applicant in writing, and the management department and the leaders of the unit shall carry out centralized procurement and then distribute it to the user unit after approval.

Only in this way can effective asset management be achieved.

Legal analysis: When the company is liquidated, the physical assets are handled by the liquidation group, and the physical assets are generally auctioned or sold, and are used to pay off the company's debts after discounting.

Legal basis: Company Law of the People's Republic of China Article 184 The liquidation group shall exercise the following functions and powers during the liquidation period:

1) Liquidate the company's property, prepare the balance sheet and property list respectively;

2) Notify and announce creditors;

3) To deal with the outstanding business of the company related to the liquidation of potato rounds;

4) To pay the taxes owed and the taxes incurred in the process of liquidating the balance;

5) Liquidation of creditor's rights and debts;

6) Dispose of the remaining property of the collapsed company after paying off its debts;

7) Participate in civil litigation activities on behalf of the company.

Legal analysis: fixed assets include the unit's buildings, production of auxiliary equipment, transportation, office equipment, etc., the financial management of the above assets is stipulated as follows:

1. The financial department is responsible for establishing and improving fixed assets and sub-ledgers and cards.

2. The fixed assets shall be centrally determined and managed by special personnel to cooperate with the management personnel. The production department is responsible for purchasing tools, materials, and equipment for production. Maintenance, use management:

Vehicles and office equipment shall be purchased and maintained by the office personnel, and the use management shall be formulated.

3, strict fixed assets purchase, requisition, scrap procedures, the purchase and use of fixed assets must be applied to the competent leadership in advance, after the approval of the competent leadership, by the relevant departments responsible for the purchase and use, and timely handling of relevant procedures, the establishment of fixed assets card, fixed assets of the change, the use of the department to apply, reported to the competent leadership for approval, scrap related procedures.

4. In order to protect the safety and perfection of fixed assets, all departments must conduct regular inventory and inventory of fixed assets to grasp the actual quantity of fixed assets, find out whether there are lost, damaged or unrecorded fixed assets, and ensure the actual account characters.

5. Fixed assets shall be checked once a year until the shortage is less, and in the following circumstances, all and part of the relevant fixed assets shall be temporarily inventoried: the transfer of people who directly manage and manage fixed assets; Handling the transfer of property due to changes in institutions and businesses; Non-loss accidents occur in fixed assets; Temporary spot checks conducted by the person in charge of the unit according to the needs of the work.

6, after the inventory of fixed assets, according to the results of the inventory, fill in the inventory of fixed assets, after the inventory is audited, by the management of the inventory personnel and the management of property personnel jointly sealed, the asset inventory sheet by the management department to retain a copy, sent to the financial department, the inventory of fixed assets shortage and retention, reported to the competent leadership for approval, by the financial department, according to the provisions of the accounting system, to make accounting adjustments, so that the account book records and the actual inventory of the information consistent.

Legal basis: Regulations of the People's Republic of China on Information Disclosure

Article 7: All levels of people shall actively promote information disclosure efforts, gradually increasing the content of information disclosure.

Article 8: All levels of people's ** shall strengthen the standardization, standardization, and informatization management of ** information resources, strengthen the establishment of ** information disclosure platforms, promote the integration of ** information disclosure platforms and government service platforms, and increase the level of handling ** information disclosure.

Article 9: Citizens, legal persons, and other organizations have the right to supervise administrative organs' information disclosure efforts, and to submit criticisms and suggestions.

Fixed assets are an important part of enterprises, institutions, schools, hotels, banks and other units, and are also necessary conditions for their daily operations. However, the traditional asset management model is not only cumbersome and error-prone, but also very troublesome to count, it is difficult to achieve the consistency of accounts and facts, and the loss of assets is serious, which is far from meeting the needs of current management.

Legal basis: Article 2 of the Provisions on the Management of Physical Assets The physical property referred to in these provisions includes fixed property and low-value consumables. 1. Fixed property refers to the tangible property related to the operation of the building, machinery, machinery, means of transport and other operations for a period of more than one year.

Fixed property is tangible property owned by an enterprise for the purpose of producing commodities, providing labor services, renting out or operating management, and has a useful life of more than one fiscal year, including houses, buildings, machinery, machinery, means of transportation and other facilities, appliances, tools, etc. related to production and business activities. 2. The company's low-value consumables refer to the utensils and articles with a unit value of more than 100 yuan and less than 2,000 yuan (but not limited to this range, which can be handled according to the details), with a service life of more than one year, and cannot be used as fixed property. --Office supplies such as napkins, soap, and paper clips that are used for a long time are not set up as low-value consumables.

<> enterprise asset management is an important part of business operation, which not only involves the purchase, use and maintenance of assets, but also involves the effective use and management of assets. Effective enterprise asset management can help enterprises improve efficiency, reduce costs, increase profits, and enhance the competitiveness of enterprises. So, how do you manage your business assets effectively?

Second, the basic principles of enterprise asset management.

1. Clarify the objectives of asset management.

The goal of enterprise asset management is to ensure the efficient use of enterprise assets to meet the business needs of the enterprise. Therefore, enterprises should clarify the goals of asset management in order to better achieve the effective use of assets.

2. Formulate effective asset management policies.

Companies should develop effective asset management policies to ensure that assets are used effectively. Asset management policies should include the purchase, use, maintenance, and retirement of assets to ensure the efficient use of assets.

3. Establish an effective asset management system.

Enterprises should establish an effective asset management system to ensure the efficient use of assets. The asset management system should include the purchase, use, maintenance and scrapping of assets to ensure the effective use of assets.

3. Specific measures for enterprise asset management.

1. Implement asset management informatization.

Enterprises should implement asset management informatization to improve the efficiency and quality of asset management. Asset management informatization can help enterprises realize real-time monitoring of assets, effective management of assets and effective utilization of assets.

2. Implement the asset management process.

Businesses should implement asset management processes to ensure the efficient use of assets. The asset management process should include the purchase, use, maintenance, and retirement of assets to ensure the efficient use of assets.

3. Implement asset management audits.

Businesses should conduct asset management audits to ensure that assets are used effectively. Asset management audits should include the purchase, use, maintenance, and retirement of assets to ensure the efficient use of assets.

IV. Conclusions. Enterprise asset management is an important part of business operation, and effective enterprise asset management can help enterprises improve efficiency, reduce costs, improve profits, and enhance the competitiveness of enterprises. In order to effectively manage enterprise assets, enterprises need to clarify the objectives of asset management, formulate effective asset management policies, establish effective asset management systems, implement asset management informatization, implement asset management processes, implement asset management audits and other measures.

Only through effective asset management can enterprises achieve effective utilization of assets, improve the operating efficiency of enterprises, and achieve sustainable development of enterprises.