| Fixed assets occupy a very important position in all assets of the group.Fixed assets are also the embodiment of the economic strength of capital in the course of enterprise operation.In recent years,LNFT Group has developed rapidly,but the group is facing heavy internal survival pressure,manifested in many aspects.At present,there are many irregular situations in the management of fixed assets in the group,such as the purchase of fixed assets,repeated purchases and idleness of fixed assets.The procedures of allocation,transfer and inventory of fixed assets are not standardized,which makes it difficult to carry out the comprehensive management of fixed assets in the group..From this point of view,only by optimizing the fixed assets management process can the overall asset utilization efficiency of the group be improved,which has an important impact on improving the competitiveness of LNFT group in the market,and has great significance for enterprise cost control and profit management.This paper first introduces the background of the study and the current development of LNFT Group,on the basis of introducing the research status of fixed assets management at home and abroad,leads to the objectives of this paper,but also explains the innovation in the process of this study;secondly,it introduces the concept of fixed assets management,but also the fixed capital.The theory of optimization of production management process is introduced to support the theoretical basis of this study.Thirdly,a comprehensive analysis of the object of study,through the study of the status quo of LNFT Group,the problems in the process of fixed assets management are found.Finally,the basis of fixed assets management process system of LNFT Group is put forward.This framework,focusing on the preliminary preparation and process optimization program design to explain;again to optimize the organizational structure of the group,corporate culture,assessment mechanism design and other aspects to promote the implementation of fixed assets management process optimization program;finally,a summary of the full text,while the author’s later research on a certain prospect.This paper takes the management of fixed assets of LNFT Group as the breakthrough point,through the analysis of its management status,and guided by the optimization of management process,the goal is to improve the efficiency of the use of fixed assets by improving the overall level of fixed assets management of the Group,so as to effectively control the operating costs of the Group and minimize and avoid fixed assets.The idleness and waste of production will ultimately realize the optimization of fixed assets management process,and make the group decision makers and management have more scientific and reasonable decision-making basis in decision-making and management. |