Power Grid Company's Fixed Assets Life Cycle Management Research

Power companies with financial in the characteristics assets of large, wide range of widely distributed and frequent changes. There are scattered data, statistics, long time to leading fixed asset management.And it is a change in fixed assets often can not be promptly reflected in the book, and the current management can not provide the full life cycle asset information. Solve this problem should start from the basic work to strengthen the accounting to asset management for the whole dynamic of assets, and use of information technology means to achieve life-cycle management of fixed assets.Grid After several years of practice and exploration, combined with the advanced experience of other power companies want to build a life-cycle asset management systems and information systems to achieve real assets, logistics, information flow, value stream,"third-rate one" highly intensive management. First, reflects the physical flow of materials from the formative period of the construction of infrastructure procurement to installation, to the delivery of production, to the exit end oflife process of physical movement. Second, reflects the flow of information from the device to give the equipment procurement started coding, project recipients and then give it a project code, the delivery device is generated after the production code and asset coding by coding the main line to determine the identity of information assets, while complete information on movement of assets. Finally, value stream reflects the period in the formation of design cost imputation, imputation acquisition costs in the construction period, construction costs, the imputation in the production of run-time operation and maintenance costs, disposal costs at the end of life imputation, that is, the entire assets life cycle to the main line throughout the value chain to complete the asset value of the movement.