Research On The Use Efficiency Of Fixed Assets In Blue Way New Energy Vehicle Company

Since Since the implementation of reform and open up policy,the economy of China has been sharply increasing,accomplishing with the increasing growth of China's comprehensive national strength and international influence.The economy of China has now stepped into the stage of capital-intensive and technology intensive economic activity.Now the People' Republic of China has entered the stage of the 13 th five-year plan,and put forward higher requirements to the national economy and social development.In the demand of scientific and technological innovation and industrial structure adjustment,China' investment scale has undergone a qualitative leap.Fixed assets,as an important part of the company running,are of the characteristics of long using cycle,high cost and long-time capital recovery.The efficiency of asset use is related to the operating cost of the enterprise.The reasonable planning and use of fixed assets will avoid the waste of enterprise resources.At the same time,it is related to the reliability of enterprise's financial data,conducive for accounting information users to master the real and complete financial data and provides strong support for business decision-making.Only when enterprises integrate resources effectively and revitalize enterprise assets,can the reduction of operating costs be maximized.The importance of management in fixed assets has become more and more obvious and the improvement of the management efficiency has a great influence on the development of the company.The Blue Way New Energy Vehicle,founded in the trend of new energy industry,is an automobile manufacturer dealing with new energy vehicles and spare parts manufacturing,sales,maintenance and technical advice.In order to achieve enterprises' own rapid development,investment activities are taking more and more proportion in operating costs,and a large number of fixed assets generated also expose a series of management issues.Today's industry competition implies more competition of management level besides product competition.In this paper,we choose Blue Way New Energy Vehicle Company as a case study,focus on the study of its asset management business,extract the 2013-2015 financial data,use literature analysis,comparative analysis,comparative analysis,case analysis and other methods,understand and explain its domestic and foreign asset management and internal control,and lay a theoretical foundation for the follow-up study on this article.Combining proportion analysis and comparative analysis,the longitudinal analysis of the company's asset structure,fixed asset turnover rate,fixed asset output value and other indicators,while selecting three outstanding enterprises in the same industry to make a horizontal comparison,this paper aims to tap the problem of the existence of fixed asset use efficiency in Blue Way New Energy Vehicle Company.The fixed asset is too much;asset structure is unreasonable and fixed asset value is low,resulting in the low use efficiency of the company's use of fixed assets.The paper analyzes the causes of the above problems one by one,from the macro,industry,self-management and other aspects of the problem,Blue Way New Energy Vehicle Company policy dependence is too strong,anti-risk ability is poor,slow product sales led to the low efficiency of use,management strategy does not fully mobilize the efficiency of the use of assets such as laboratories,meanwhile the lack of internal control also makes investment and asset management arbitrary,resulting in the waste of resources.And then according to the cause of the problem,this paper aims to explore the solution: through the rational use of policy and cost control to reduce policy dependence,through the 4P marketing theory from the product,price,channel,promotion and other aspects to promote sales,through the use of independent laboratory operations to achieve optimal allocation of resources,to strengthen the internal control to reinforce the control of investment behavior and other means to improve Blue Way New Energy Vehicle Company's assets,to analyze the cause of the problem above from the aspects of macro situation,industry and its management,and explore the solutions.Therefore,explore the rule of universality to the enterprise asset management and search the methods of optimal asset use efficiency,so as to better mobilize the potential of enterprises and achieve the rapid and healthy development of the enterprise itself.