How to do a good job in the registration and management of fixed assets?

The unit shall have a special fixed asset manager. and formulated the "Fixed Asset Management System".

Each department purchasing fixed assets must fill in the requisition form and sign and confirm it by the fixed asset administrator. After the arrival of the goods, go to the fixed assets manager to get the number plate and do the registration. The fixed asset manager makes number plates in order, records the fixed asset card or fixed asset ledger, and does a good job in the registration of fixed asset accounts.

Including: fixed asset name, fixed asset number, original purchase value, estimated service life, net residual value, use department and other information.

The work of registering a fixed asset card can be done by a fixed asset manager or a fixed asset accountant. After collecting the purchase contract, purchase requisition, fixed asset invoice and filling in the fixed asset use form, the fixed asset administrator fills in the reimbursement form, goes to the fixed assets accounting office for reimbursement and accounting, and requests payment.

At the end of the year, the fixed asset administrator and the fixed asset accountant will conduct the inventory of fixed assets, and deal with the fixed assets with profits and losses after approval.

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 fixed assets.

Loss. It is necessary to establish a sound management system.

Including rules and regulations such as purchase, receiving, transferring, and scrapping.

Establish a property inventory system to ensure that the books of assets are consistent with the physical objects.

Fixed asset management is a complex organizational effort involving infrastructure departments, finance departments, logistics departments, etc.

Fixed asset management refers to the management of the whole process of planning, registration, purchase, requisition, use, acceptance, maintenance, and scrapping of fixed assets.

If the fixed assets are not properly managed, there will be: inconsistent asset accounting, unclear responsible persons, inefficiency, time-consuming and laborious inventory work and error-prone. Moreover, this also leads to the high turnover rate and idle rate of fixed assets, resulting in the waste of fixed assets and the rise of enterprise operating costs.

Fixed asset management process steps.

1. Manage the purchase of fixed assets.

In enterprises, fixed assets generally follow the sequential cycle of acquisition and construction, value transfer and compensation, and physical renewal. After the fixed assets are obtained, hierarchical management is implemented, that is, they are managed by the user department, and classified and numbered with the accounting department according to their categories, and the sample signature is pasted. The fixed assets purchased by each subsidiary unit and functional department in the budget must be submitted to the budget committee of the head office for approval before they can be purchased.

2. Manage the daily maintenance of fixed assets.

Fixed asset management can manage requisition, borrowing, returning, returning, transferring, transferring, repairing, scrapping and liquidation operations. At the same time, the operational purpose of each asset can be recorded for future traceability, and data such as the user, storage department, and usage status of the asset can be updated.

3. Manage the increase, transfer, idleness and reduction of fixed assets.

The financial department registers the "property catalog" on a monthly basis to reflect the status of fixed assets as a whole. The financial department prepares the "fixed assets increase and decrease table" on a monthly basis, which should be sent to the management department for verification in the next month.

4. Manage the depreciation of fixed assets.

Set the salvage rate, original value, depreciation period, and monthly depreciation date for each asset. When the set date of each month is reached, the corresponding amount is automatically depreciated to arrive at the residual value.

5. Manage low-value consumables.

Batch registration of low-value consumables. When receiving low-value consumables, you need to fill in the recipient. Use data such as the department, quantity, and purpose of collection, standardize the management of low-value consumables, and reduce the expenditure of low-value consumables.

6. Manage the regular inventory control of fixed assets.

Enterprises should carry out fixed asset inventory with the financial department at least once a year, and core departments such as enterprise management, personnel, finance, and trade unions should assign special personnel to be responsible for the work and strengthen leadership and coordination. In addition, the reasons for the profit, loss and damage of each fixed asset should be found, a written report should be written, and the valuation control at the end of the period should be carried out according to the management authority of the enterprise and approved by the management. The fixed assets of the enterprise shall be calculated at the end of the period according to the difference between the account value and the amount, and the difference between the amount and the face value shall be accrued.

1. Establish a fixed asset management system, including the feasibility report before procurement, shop around, procurement and acceptance and other links of the procedure system, the management system of the person responsible for the physical object, the daily maintenance system, the asset scrapping procedure system, and the management system on the books includes the account management system, financial management system, etc. To put it simply, it is to establish rules and regulations for management.

2. Establish a ledger for physical management, conduct asset inventory through financial intervention, and financial supervision can meet the expectations of managing fixed asset management.

Therefore, to do a good job in the management of fixed assets, it is necessary to establish an effective system for supervision from the procurement, use, scrapping and selling, etc., and only through the system can the management purpose be achieved.

Fixed asset management is a more important management work of the enterprise, first of all, there must be a fixed asset management system, timely registration of fixed assets card, a special person responsible for the management of fixed assets, and a fixed asset inventory at the end of the quarter or year.

The paving technology of asphalt pavement is the key process to determine the flatness and compactness of the pavement and control the segregation rate of asphalt mixture, and its operation directly affects the comfort and durability of driving. Therefore, it is necessary to strengthen the quality control and management of the construction of highway asphalt mixture, in order to find feasible and effective asphalt mixture construction technology and quality management methods.

1) Based on physical management, it is characterized by the application of coding technology.

Through advanced coding technology, the physical assets from the purchase, requisition, transfer, inventory, clean-up to scrapping and other aspects of all-round and accurate supervision, combined with a variety of asset classification statistics and other reports to truly realize"Accounts, cards, things"Match.

2) In the process of fixed asset management, each physical asset of the unit is given a unique code identification, and after scanning the code identification with a data collector, it is transmitted to the computer to accurately complete the inventory of the physical object.

In the data collector software, the real-time alarm function of automatic error correction is achieved, which fundamentally eliminates the unavoidable misalignment, omission and re-inventory phenomenon in the previous manual inventory, and ensures the complete authenticity and reliability of the first-hand data in the grass-roots physical statistics.

3) It has the management function of low-value consumables and information products.