Y Company’s Fixed Assets Management Research

In recent years, with the global excess production capacity in the iron and steel industry, iron and steel supply far exceeds demand, iron and steel industry, the competition between iron and steel enterprises is more and more fierce, iron and steel market is recession, iron and steel enterprises in China are faced with a large area of losses, " cost decreasing and benefit increasing" is the urgently problem need to be solved by the iron and steel enterprises that want to exist and develop. Fixed assets as the basic material for the production of iron and steel enterprises, are an important part of enterprise assets, and also the important material guarantee for the enterprises to carry out normal business activities. Scientific and reasonable fixed assets management is the core of iron and steel enterprises’"cost decreasing and benefit increasing" work,which can help enterprises to reduce the cost of purchase, prolong the service life of fixed assets, improve the utilization ratio of fixed assets, improve the enterprise’s industry competitiveness and realize the value of fixed assetsW group is the top three of the country’s large, modern iron and steel joint state-owned enterprises, Y company as a subsidiary of W group, is the leading enterprise of W group, with the objective environmental impact of the country’s economic recession, and the increasingly fierce competition in iron and steel industry, how to efficient manage the company’s fixed assets is an important issue to ensure the no loss of state-owned assets, to achieve the value of state-owned assets, to ensure that Y company can exist and develop.With the use of Normative analysis method and Case Analysis method, the author has a preliminary understanding on the management of fixed assets by settling and gathering the document literature on fixed assets management, in the combination of Y company’s situation and the author’s experience of fixed assets management in Y company, with the thinking of raise the problems, analyze the problems and solve the problems, the article analyzes the management problems in the process of system construction, purchase and newly increased, care and maintenance, scrap and disposition, informatization management, finance management of Y company’s fixed assets management. In order to solve these problems and improve the fixed assets management of Y company, this article analyzes these six fixed assets management problems in Y company.This article mainly consists of six parts. The first part is the introduction, which mainly introduced the research background, the domestic and foreign research present situation, the significance of the selected topic, the necessity of strengthening the fixed assets management work. The second part is the literature review. With the collection, collation of domestic and foreign relevant literature, provide theoretical guidance of fixed asset management in Y company. The third part is the Y company’s fixed assets management status, which mainly introduces the Y company, the fixed asset management institutions and the current fixed asset management of Y company. The fourth part is the problem and the reason analysis of the Y company’s fixed assets management, which mainly pointed out the management problems of Y company’s the management problems in the process of system construction, purchase and newly increased, care and maintenance, scrap and disposition, informatization management, finance management of Y company’s fixed assets management, analyzed the causes of the problem in these six aspects. The fifth part is to improve the management of fixed assets of Y company, which mainly considered about the management of fixed assets in Y company and put forward the methods to solve the problems. And the last part is the conclusion and prospect. In this part, the main contents of the paper are summarized, and the future of Y company’s fixed assets management is proposed.