Analysis Of Fixed Assets Management Three Character Scripture

One is "entering".

It means that the purchase of fixed assets must be strict.

Strict control includes the following levels:

1, annual budget level.

Every year's investment budget should be carefully considered, and it can be approved after careful argumentation.

First investment purchase application.

Due to the long cycle of the annual budget and the rapid change of the actual business environment, even if there is an annual investment budget, it is still necessary for the business department to make specific investment purchase applications before obtaining every specific investment plan, so as to obtain the latest assessment.

2, for extra budgetary investment, we need to consider carefully the business situation.

This is very important.

Because investment and cost are different, the benefit of an investment will often appear in many years to come.

Therefore, in the actual company approval, we must set up a more rigorous system and process for investment.

3, specific procurement and payment.

At this level, there must be strict procedures.

It means that all purchases and payments must be supported by qualified documents.

As with inventory purchase, fixed assets must also make three single audits for contracts or orders, receiving conditions (including quality acceptance) and invoices.

Only after that can the account and payment procedures be processed.

At the same time, when the inspection and acceptance of fixed assets are started, the labels of fixed assets should also be added before the use of the fixed assets. The information on the labels should be consistent with the information on the financial fixed assets account.

In reality, there are many problems in this link. Many companies are unable to control because of this link, resulting in a large amount of off balance sheet assets and bad accounting information.

In fact, the solution is very simple and very primitive.

That is, financial fixed assets accountants must maintain good communication with all departments, publicize and explain the management methods of fixed assets, and check the location, location and use departments of fixed assets in person.

Many financial people complain that other departments in the company do not have the basic understanding of asset management at all.

Unexpectedly, the reason for this phenomenon is that it is not enough to explain the policy itself.

We must believe that everyone in the company has the nature of avoiding evil and everyone wants to do better in their work.

The reason for the business department's failure to do well is that the business department is not clear about the consequences and consequences of its own actions.

All these need to be explained by the financial department.

The two is "out".

Refers to the disposal of fixed assets.

Whether or not the fixed assets are scrapped or resale must be supported by strict procedures and documentation.

As a matter of fact, there are no big risks in the management of fixed assets, once the two barriers are put in and out.

The questions we should pay attention to are: are there any gatekeeper to check every asset in outward physical pfer and ask for proper procedures? Is the disposition of assets independently done by a department? Generally speaking, more than two departments must be required to complete the disposal.

Is there any documentary evidence of the physical disposal of the photos or the documents signed by the waste company? Is the asset scrapped approved in advance? Has the financial staff inspected the process at the scene (including checking the assets in advance)?

Under such guidance, it is impossible to fix fixed assets.

Clear.

As a matter of fact, the business department is likely to put the scrapped fixed assets in a warehouse first. After many years, no one is interested in it, resulting in an increase in warehousing costs and the loss of the opportunity and price of early selling.

The finance department must confirm the process and documents of the scrapping before it can be disposed of in the accounts.

This is very important.

Need to know

The most vulnerable part of the disposal is corruption, which is the source of many "small Treasuries".

The three is "use".

It can be said that after the completion of the first two items, the third events belong entirely to the company.

Now.

If we say that "entering" and "going out" involve the control of cost and benefit, we will pay more attention to efficiency.

Why are some enterprises found in good order when assets are checked, while others are serious accounts? The difference is in the "use".

In order to understand and use efficiently, we need to pay attention to the following points:

1, every asset must have a corresponding management responsibility, that is, "owner".

This Owner can not be a user of assets, but must be fully responsible for assets.

To ensure the integrity of assets and grasp the use of assets.

2, the asset managers of the finance department should establish close ties with the owner of the company and grasp the state of their assets through their reports.

In terms of division of responsibilities, financial affairs must be regularly provided to each owner list of assets under the jurisdiction of the company so that they can understand the company's fixed assets account so that owner can track and take stock and report on discrepancies.

Such regular self-examination is a very necessary means of management. On this basis, financial personnel will conduct a small scale spot check.

Financial personnel should also work together with owner to solve a series of specific problems such as pfer of fixed assets, separation, collection and so on, and put them into the process of writing so that the accounts of fixed assets can be consistent with the actual state of assets.

3, carry out a fixed asset inventory every year.

With 1 or 2 work bases, this work will be very handy.

Financial managers need to keep in mind that all investments can only bring benefits in the future.

Wasteful management of fixed assets is often much more wasteful than we think.

Many financial managers are careful about every cost in the current period, which is distressed by a trip cost, but they are numb and insensitive to the large number of idle assets of the company.

Yesterday's decision brought about the high depreciation expense today, so today's decision-making will also cause tomorrow's loss.

We must pay attention to and put into practice the management of fixed assets. We must not neglect any investment because of the apportionment period of several years or decades.

Even if it's just a small sum.