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摘要固定资产管理是指使用期限较长,单位价值较高,并且在使用过程中保持原有实物形态的资产。固定资产管理系统是一个企事业单位不可缺少的部分。它的内容对于企事业单位的决策者和管...
摘 要
固定资产管理是指使用期限较长,单位价值较高,并且在使用过程中保持原有实物形态的资产。固定资产管理系统是一个企事业单位不可缺少的部分。它的内容对于企事业单位的决策者和管理者来说都至关重要。
根据现行行业制度规定,企业使用了一年以上的房屋,建筑物,机器,设备,运输工具等资产,均应作为固定资产。不属于生产经营主要设备的物品,单位价值在2000元以上。并且使用年限超过两年的,也应该作为固定资产。不符合上述条件的劳动资料。企业应作为低值易耗品管理和核算。
固定资产是企业的重要生产资料之一。随着时间的推移,固定资产会被逐渐损耗,其价值会逐渐减少。如果不对固定资产进行折旧管理,将会虚增企业资产,同时也可以看出固定资产的管理的重要性。实现固定资产的电算化可以极大的减少固定资产管理工作的工作量,也保证了该项工作的正确率。 展开
固定资产管理是指使用期限较长,单位价值较高,并且在使用过程中保持原有实物形态的资产。固定资产管理系统是一个企事业单位不可缺少的部分。它的内容对于企事业单位的决策者和管理者来说都至关重要。
根据现行行业制度规定,企业使用了一年以上的房屋,建筑物,机器,设备,运输工具等资产,均应作为固定资产。不属于生产经营主要设备的物品,单位价值在2000元以上。并且使用年限超过两年的,也应该作为固定资产。不符合上述条件的劳动资料。企业应作为低值易耗品管理和核算。
固定资产是企业的重要生产资料之一。随着时间的推移,固定资产会被逐渐损耗,其价值会逐渐减少。如果不对固定资产进行折旧管理,将会虚增企业资产,同时也可以看出固定资产的管理的重要性。实现固定资产的电算化可以极大的减少固定资产管理工作的工作量,也保证了该项工作的正确率。 展开
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Abstract
Fixed asset management is the use of a longer term, higher unit value, and in the course of maintaining the original material state. Fixed assets management system is an indispensable part of enterprises. Its contents for enterprises and institutions is critical to both policy makers and managers.
Under the current system requires the industry, companies use more than one year of housing, buildings, machinery, equipment, vehicles and other assets, shall be as fixed assets. Not part of the production and operation of major equipment items, the unit value of more than 2,000 yuan. And the useful life of more than two years should also be used as fixed assets. Do not meet the above conditions of labor. Business management and accounting should be used as consumables.
Fixed assets is one important means of production enterprises. Over time, the gradual loss of fixed assets will be its value will gradually decrease. Without the depreciation of fixed assets management, business assets will be inflated, but also can see the importance of managing fixed assets. Implement computerized fixed assets can greatly reduce the workload of the management of fixed assets, but also to ensure the accuracy of the work
Fixed asset management is the use of a longer term, higher unit value, and in the course of maintaining the original material state. Fixed assets management system is an indispensable part of enterprises. Its contents for enterprises and institutions is critical to both policy makers and managers.
Under the current system requires the industry, companies use more than one year of housing, buildings, machinery, equipment, vehicles and other assets, shall be as fixed assets. Not part of the production and operation of major equipment items, the unit value of more than 2,000 yuan. And the useful life of more than two years should also be used as fixed assets. Do not meet the above conditions of labor. Business management and accounting should be used as consumables.
Fixed assets is one important means of production enterprises. Over time, the gradual loss of fixed assets will be its value will gradually decrease. Without the depreciation of fixed assets management, business assets will be inflated, but also can see the importance of managing fixed assets. Implement computerized fixed assets can greatly reduce the workload of the management of fixed assets, but also to ensure the accuracy of the work
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