Research On Problems And Countermeasures Of Fixed Assets Management Of Luoyang Tobacco Company

Fixed assets are important content of accounting and important object of enterprise internal management.Fixed assets can bring economic benefits to enterprises,and occupy a large proportion of enterprise assets.It is important material basis for the development of an enterprise’s production and operation.However,fixed assets are easily neglected in daily management.There are still many problems in the management of fixed assets in many enterprises.For example,some enterprises lack of effective fixed assets management system,concept of fixed assets management is backward,allocation of fixed assets is unreasonable,availability factor of resources is inefficient.These problems have seriously affected the performance of enterprise assets.Based on the case study method,this paper takes Luoyang Tobacco Company as an example,analyzes fixed assets management status,sorts out the business process of fixed assets management,finds out the problems and reasons,and put forward measures to improve the management of fixed assets.Firstly,this paper introduces the general situation of Luoyang Tobacco Company,fixed assets and fixed assets management.Secondly,sort out the business process of fixed assets management to find out the problems and reasons in the management of fixed assets.Based on the analysis of the problems and reasons and lifecycle management of fixed assets,this paper put forward suggestions to improve the fixed assets management of Luoyang Tobacco Company.Firstly,update the concept of fixed assets management,bring fixed assets management into company development strategy and introduce the concept of lifecycle management of fixed assets to improve the management level of fixed assets.Secondly,practice lifecycle management of fixed assets.At purchase and construction stage,improve the structure of fixed assets,perfect the decision-making mechanism for the purchase of fixed assets to improve the scientificity of fixed assets purchase decision.At application stage,take inventory of fixed assets regularly,strengthen the daily maintenance of fixed assets,activate idle fixed assets to increase the utilization rate of fixed assets.At disposal stage,disposal of fixed assets in time,classify disposal of fixed assets,strengthen examination and approval of disposal of fixed assets to prevent the loss of fixed assets.Thirdly,give full play to the basic accounting,information and supervision role of accounting in the management of fixed assets.Fourthly,improve the internal control and evaluation of fixed assets management.