Research On Fixed Asset Quality Evaluation And Optimization Of K Company

In recent years, with rapid development of household building materials circulation industry in C hina, competition intensification, business model homogeneity, brand similarities, tremendous impact from e-business and so on increased the business risks of household building materials circulation companies. For household building materials circulation companies fixed assets is not only an important part of b usiness portfolio, but also basis on its survival and development. Faced internal and external troubles, how to strengthen the management of fixed assets is of worth for research. Take K household building materials circulation company as the object of the thesis. With help of evaluation on fixed assets can suggest to improve the quality of real estates. The thesis help improve the competition of K, also can use the research results for reference of similar companies.Firstly, the thesis build the fixed asset evaluation index of household building materials circulation companies are based on the quality of assets and fixed assets quality factors and the operating mode of household building materials circulation companies, the fixed asset are include daily use and lease use. Secondly, the thesis introduces the structure and characteristics of fixed assets, and the management system of fixed assets, the organization structure, the financial accounting and so on fixed asset management status. For deeply evaluation of the quality of K company household building materials circulation company’s fixed asset, the thesis choose Liaoning Province other four household building materials circulation companies were analyzed by standard booth rental rate trends, the rental rate of return and other indicators of analysis and horizontal comparison, found that K company fixed assets management the presence of extensive manageme nt, the internal control is not perfect and so on. The thesis combine the K company practical problem fixed assets management company proposes to strengthen the presence of fixed management to enhance the quality of fixed assets related recommendations, including resetting the fixed assets management institutions, improve fixed asset management system, reset the fixed assets internal control system, strengthen the all departments coordination in four areas.