Research On Method And Application For Current Assets Value Evaluation Of Power Grid Enterprise

Power grid enterprise serves to the electricity demand of enterprise production and residents living, its development has a significant impact on the smooth running of the national economy and social sustainable development. With the increasing of asset scale and requirement of modern management improvement, the importance to improve and optimize asset management in the power grid enterprise is more and more outstanding. Although current assets is not of a high proportion in total assets of power grid enterprise, it plays a supportive role for the production operation. There is not enough emphasis on current assets management in power grid enterprises, lacking of effective evaluation of the current assets value. The proposal of current assets value evaluation method is conducive to reasonable evaluation of current assets value, optimizaion of resources allocation and promotion of the value creation ability, it has great and far-reaching influence on realizing scientific development of power grid enterprises.There are three main contents and innovations of the article. Firstly reference to the assets evaluation, assessment of current assets, asset quality evaluation theory, value management and other theories, discloses the use of enterprise assets is to guiding by company’s value target, scheduling of assets effectively, and maximizing asset performance, so as to increase the overall value of the enterprise. Clarify that evaluation criteria of the assets is the contribution made in enhancing the enterprise value. Secondly, reclassifies the enterprise liquid assets into usable part of current assets (including current assets of high efficiency and current assets of low efficiency) and idle part of current assets, according to the relationship with enterprise value. Constructs the Enterprise Liquid Assets Valuation models include standard value model and adjustmented. In the case of a provincial power companies, the available part of current assets and idle part of current assets value evaluation method were presented to form a set of grid Enterprise Liquid Assets Valuation Method. Thirdly puts forward a grid enterprise mobility strategy to enhance the value of the assets. Estimate the value enhancing effect of funds, accounts receivable, inventory, and idle capacity. Calculate the total value-added current assets strategy brings to the grid enterprise. Clear the grid Enterprise Liquid Assets Evaluation and strategy is benefit to improve the efficiency of current assets, reduce the value of current assets damaged, added value for the enterprise.