Fixed assets in the enterprise management studies_351.doc

fixed assets in the enterprise management studiespaper keywords: enterprise fixed assets management paper abstract: the fixed assets of enterprise productivity tools, one of the elements of productive forces. whether it is state-owned enterprises, joint-stock enterprises, private enterprises or other forms of enterprise ownership, its fixed structure, condition and management level was an important factor in the competitiveness of enterprises. long-term investment in fixed assets as an enterprise, especially in corporate real estate, equipment and other fixed assets, must continually optimize its structure, reduce the mismanagement which led to a reduction of its rate of return. first, the concept of enterprise fixed asset management, characteristics at present, in the academic management of fixed assets did not make a specific and clear definition. some only to the scope of management of fixed assets are defined, but also starting from a fixed object to define the management of fixed assets, for example, the net hao, high-hui in the fixed assets, assets under management, identification code system and its development, in that the management of fixed assets is to fixed target-oriented assets increased, change, reduce total life cycle in order to ensure both the security of assets and complete. the author believes that management of fixed assets is more important is a process, so in this article, management of fixed assets refer to the adoption of the fixed asset management activities to improve asset utilization, reduce the unnecessary loss of assets, and ultimately the effectiveness of fixed assets maximizing a given activity. its has the following characteristics: long-term. of fixed assets management activities throughout the production activities in the enterprise has always been, from the purchase of fixed assets, use the links to the scrap, etc.; widespread. management of fixed assets objects including corporate real estate, real estate, equipment and other contents of the management of departments involved in the wider, including production, management, accounting and other departments; diversity. method of fixed asset management activities are more, such as routine monitoring, periodic maintenance, evaluation. this article focuses on the corporate real estate, equipment, etc. management study how to improve the management of fixed assets, the utilization of such fixed assets to reduce the unnecessary loss of assets to the enterprise of the production process to achieve maximum benefit purpose. second, the management of corporate real estate business activities are constantly changing, which requires corporate real estate management activities in a timely manner to adapt to business change, to ensure that business activities can be normal, while the real estate business to master and to the extent possible to preserve and increase the to continue the development of enterprise value and make the appropriate contributions. (a) establish a corporate real estate management information system enterprise real estate information including internal information (such as a list of these real estate market prices, an area of use, utilization, purchase price or rental fee, renovation investment, lease updated date, operating expenses records, property tax, etc.) and external information ( if a list of these real estate market prices and rental prices, etc.), which information in all cases, a real estate purchase or a rent should be set up immediately file, and keep updated. according to the needs of corporate real estate management and corporate decision-making needs of decision-making should also provide the appropriate time and monthly real estate business and real estate property reports (six months or a year). corporate real estate management does not terminate the lease or purchase to be in by real estate, followed along with how the various departments within the companys real estate between the pairs of the existing rational allocation, use, control real estate taxes and operating expenses , repair, maintenance control, to identify underutilized real estate, and how to further develop underutilized or excess real estate and many other management work. (b) the establishment of corporate real estate management departments for larger businesses, can be corporate real estate management department as a profit center, about all of the real estate business are placed in the centers management under the leadership of the real estate business in the other business units according to their production and operation needs of to market price or slightly lower than the market price to the center for lease of real property so that we can enable the business plan carefully, make full use of space, reduce unnecessary costs to the benefit enterprises to strengthen cost accounting. center for excess real estate can be sold or rented out in order to enable enterprises to benefit from. in this way, corporate real estate and its management will be able to quantify the economic benefits of the work of the form of accounting, assessment. when the size of the business is small, it can be regarded as a corporate real estate management cost center, from its corporate and real estate-related businesses to provide advice, according to production and operation of the need to provide real estate, and gain maintenance, control. its work with the companys financial business operations, legal, marketing, personnel management, etc. are closely related, so the department can be placed in charge of business operations or corporate vice president in charge of financial leadership. (c) the re-development of the corporate real estate if, for cessation of a business enterprise, or for other reasons, resulting in a certain part of the real estate business has been identified as redundant, then the corporate real estate management departments must promptly dispose of them or re-development, in order to prevent corporate profits due to inefficiency reduced utilization of resources. corporate real estate re-development can take many forms: re-use within the enterprise the case of sale or lease of real estate as it stood the case of real estate update, transform and then sell or rent in general, has been updated after transformation, the real estate value can be added, you can bring more economic benefits to the enterprise. if the sale of certain cases (especially large size) have difficulties in real estate, you can begin to go out of their lease can also be split into many cases before the smaller real estate, so that will help it to sell. the analysis and comparison of these programs during the time factor should also be considered, to ensure that the selected programs financial net present value npv value is greatest. reposted elsewhere in the paper for free download http:/ third, improve the overall efficiency of the equipment business equipment management methods (a) strengthening the early equipment management is to reduce the cost basis for equipment management equipment management is a pre-pre-commissioning of equipment management. design, choice of what kind of equipment, commissioning run economic benefits, maintenance of equipment put into play a decisive role. on the one hand, rational design, scientific equipment, pre-selection is the key to the management. design and selection to the device when it is necessary to take into account the reliability, applicability, maintenance, security and other factors, but also take into account the factory conditions. as far as possible with the existing facilities of the series, the only way to follow-up for equipment manufacturing, operation and maintenance of the economy and lay a good foundation. on the other hand, equipment, pre-rational investment is conducive to reducing equipment operating costs. conventional equipment life management, because of the links are based on administrative units for the community, early management and operation management are often divorced from the phenomenon, and sometimes equipment just put into operation. appeared to improve and transform the situation, not only affects the production of added investment, operation and maintenance and the implementation of initial design, investment control, fine-phase approach can be combined to resolve this contradiction, can not simply pursue early in the device management to reduce investment, from the device the most economical life-cycle perspective, the pre-rational input helps reduce costs and increase efficiency. (b) the establishment of the state accreditation system equipment management, maintenance equipment, value of assets device is materialized in the capital, the simultaneous existence of values and use value. equipment assets, preservation and the value of the work on the equipment itself, the value of equipment is reflected in the form of management. value of the equipment management pattern is mainly reflected in two aspects: first, the value of equipment management, that is, the device input mode, inputs and input to the recovery of post-create the maximum benefits in areas such as management: the second value is the device management, device use value is the value of the carrier, through the management tools and measures to reduce the loss of equipment functionality, maintain and restore the device functionality. equipment use value of the hedging activities in the production mainly rely on the normal maintenance and repair means to achieve. in the device in the management of macro-control, monitor and enhance the constraint mechanism shu is the value of equipment to conduct the assessment examination, for which the equipment review system established and effective supervision and inspection system to condition monitoring and other modern means of production for major equipment condition monitoring, dynamic analysis. qualitative and quantitative evaluation of the effectiveness of the various units of equipment management and improve economic efficiency. (c) control equipment operational risks and increase economic benefits method of risk control equipment from the enterprise point of view are the following aspects: 1. risk aversion. risk aversion refers to the risk in order to remove the threat of loss to take an attempt to measure the probability of zero. 2. redundant reserves. redundancy reserve refers to the backup device or backup plan preparation. when the original set of such failure, these alternative measures can be immediately useful. 3. risk diversification. the purpose of risk diversification is to reduce the equipment to a particular thing or persons dependence. separation is a thing or operating procedures will be divided into several parts. 4. to transfer risk. there are two ways to transfer risk: a pass out through the insurance contract; the other for the pass out through non-insurance contracts. there are four common patterns; sale and p