How can corporate financial personnel revitalize sunken assets?

Sunk assets refer to assets that are in an illiquid state.

The so-called non-flow mainly means that it does not bring you direct or indirect benefits.

Therefore, the key to revitalizing assets is to improve the liquidity of assets.

That is to say, it is necessary to let the assets join the business process and let it play a role, so as to bring benefits.

There are two lines of thought:

The first is to make it profitable by expanding the scope of use of assets. For example, a piece of equipment has a book value of 50,000 yuan. Your own business doesn't need it, and you just sit there all the time, which is a sunken asset.

If we can find a business that needs it, we rent it out to the other party and collect monthly rent, which is revitalization.

The second is to make the asset effective by changing its form. For example, we give the above equipment to the other party, 20,000 yuan, although it seems to be a loss of 30,000 yuan on the surface, but through the asset form from the equipment to cash, we can let him put into normal production and operation, so that it will continue to produce benefits in the future, it is better than putting it there idle, which is also a revitalization.

The role of corporate financial personnel in this is mainly through tracking, analyzing, and supervising the relevant data on the use of assets, and putting forward decision-making suggestions in a timely manner. For example, we calculate the inventory turnover rate, when it decreases, we have to compare and analyze it to see what factors are causing it, in which link is the backlog, what is the backlog, whether it is a temporary backlog or permanent, we can put forward our own suggestions, such as: re-furnace production for transformation, so that he can sell, or sell at a reduced price, quickly return cash, etc., this is revitalization

1. Sunken assets** or lease;

2. Pledge or pledge sunken assets;

3. Convert sunken assets into **;

Fourth, creatively transform sunken assets to make them a popular commodity.

Sunk assets refer to assets that are in an illiquid state. Inflow mainly means that it cannot bring direct or indirect benefits to the enterprise. Therefore, the key to revitalizing assets is to improve the liquidity of assets.

Let the asset join the business process, let it play a role, and thus bring benefits.

The financial personnel of the enterprise should make long-term planning and budgeting for the purchase and management of assets in combination with the strategy of enterprise development and the tactics of implementation. First of all, establish an enterprise asset information database and implement network management.

(1) Hierarchical management should be implemented for all kinds of internal assetsThe operation of assets (such as the distribution, composition, change and utilization of equipment, etc.) can be reflected in a timely manner, and the list of asset use status can be quickly provided, which is conducive to the revitalization and adjustment of assets;

(2) Collect, summarize and publish property rights transaction information, provide property rights transaction and asset adjustment services, promote information exchange, and form a rapid, timely and wide-ranging management information system that can provide exchange and query idle assets and property rights transfer information anytime and anywhere, so as to achieve the optimal allocation of assets and achieve the purpose of revitalizing assets.

Second, use asset leasing to revitalize idle assets. Idle assets can be considered for rent, or in blocks, or as a whole. For the lessor, it can not only achieve the purpose of revitalizing idle assets, but also collect a rent to increase the income of the enterprise, and the rent collected can be invested in new projects, so that the enterprise can operate normally.

It is also beneficial for the lessee to solve the difficulty of not being able to purchase additional equipment.

Third, through foreign investment, we should revitalize idle assets. That is, according to the investment agreement, monetary funds, physical assets, and intangible assets are directly invested in other enterprises to obtain investment income. You can also obtain tax benefits through public welfare and relief donations.

Enterprises can not only advertise their enterprises at a low cost, but also deduct part of their taxable income. Another example is that through scientific and technological innovation, assets can be changed from "dead" to "alive".

Due to the different scales, different degrees of asset sinking, and different causes of idle assets of enterprises, the methods of revitalization should also be different. From the perspective of the enterprise itself, it is necessary to distinguish the situation, increase scientific and technological innovation, strengthen the operation and management of the enterprise, and actively organize investment, leasing, auction and other ways to revitalize idle assets.

Sunken assets, in my opinion, are assets created by the costs that have been paid and cannot be recovered, such as fixed assets, intangible Fuzhidong assets, R&D sluggish materials, etc., which are caused by past decisions, and assets that cannot be recovered in the future, such as a fixed asset that is abandoned halfway, then due to the decision to purchase assets in the past, it can only be sold now, but the part of the sale loss (included in non-operating expenses), that is, the part that cannot be recovered, that is, the sunk cost of the sunk asset;

How to revitalize: 1. Maximize reuse; 2. Maximize the realization of sales;

For example, a piece of equipment has a book value of 50,000 yuan. Your own business doesn't need it, and you just sit there all the time, which is a sunken asset. If we can find a business that needs it, we rent it out to the other party and collect monthly rent, which is revitalization.

The second is to make the asset effective by changing its form. For example, we give the above equipment to the other party, 20,000 yuan, although it seems to be a loss of 30,000 yuan on the surface, but, through the asset form from the equipment to cash, we can let him put into normal production and operation, so that it will not be decisive in the future to produce benefits, better than in that idle, which is also the role of the financial personnel in the revitalization of the enterprise, mainly through the use of assets related to the data tracking, analysis, supervision, timely decision-making suggestions. For example, we calculate the inventory turnover rate, and when it decreases, we have to compare and analyze it to see what factors are causing it, in which link the backlog, what is the backlog, whether it is a temporary backlog or permanent, and we can put forward our own suggestions, such as:

Re-return to the furnace for production and transformation, so that he can sell out, or sell at a reduced price, quickly return cash, etc., this is revitalization, Supplement: If it is done as a special topic, it is recommended that: 1. Measure the current level of asset management, several indicators, which is the basis for your future credit 2. Make a work plan, remember to decompose work responsibilities to other departments, and it is not good to rely on finance alone.

3. Please instruct and organize the implementation, and you must firmly grasp the credit of organizing this ha. 4. Analyze the results, summarize, highlight the credit, and hand it over to the boss. Follow-up:

Can you Sakura Pei discuss in a way Details: The details are too time-consuming. You can write from the following aspects:

Inventory of materials, focusing on the realization of long-term backlog of materials to clean up fixed assets, do not need to find a way to sell or lease out. Check the reasons for the goods that have not been resold for a long time, and the ones that should be recovered should be recovered. Clean up the current accounts, focusing on the processing of long-term accounts.

Wait a minute. Addendum: The above is based on my experience in practical work, and has never been written before.

So there is no template.