Research On The Management Of Heavy Fixed Assets In Construction Enterprises

In recent years,with the great development of urbanization and railway construction,the scale of construction enterprises has rapidly expanded.Faced with fierce competition,some construction companies keep up with the market demand and gradually invested heavily in fixed assets and equipment.The main engineering company gradually evolved into a heavy asset management model.In recent years,construction enterprises are in a critical period of transition from extensive management to meticulous management.The lack of experience in fixed asset management and their low level lead enterprises to undertake huge operational risks and threaten their survival and sustainable development.Therefore,it is imminent to strengthen the heavy fixed assets management of construction enterprises.This article takes the case analysis as the research method,selects the China Railway X Bureau Group City Rail Engineering Co.,Ltd.(hereinafiter referred to as the X City Rail Company)as a specific case,and studies the problems existing in the fixed asset management-shield machine management Proposed countermeasures.This thesis includes six chapters:the first part is an introduction,focusing on the research background,research significance,domestic and foreign research literature,The first part defines and expounds the related theories of heavy fixed assets,and introduces the related theories of heavy assets management model.The second part introduces the basic situation of X City Rail Company,from equipment planning,selection,purchase,acceptance,use,maintenance,transformation,The third part summarizes the problems existing in the management of heavy fixed assets of X City Rail Company and analyzes the reasons for their formation,There are mainly four kinds of problems in X City Rail Cor:poration.The first is the lack of planning in investment and financing of heavy fixed assets,inadequate demonstration of equipment selection,insufficient analysis of financing and blind investment.The second is the problem of man-machine separation management in the management of heavy fixed assets,the lack of professional construction organization ability,the low utilization rate of assets,and the weak ability of related cost control;the third is that there is no independent accounting for heavy fixed assets accounting.The accounting model is not suitable for the development of enterprises,and the depreciation method is not applied properly.Part 5th puts forward some suggestions for improvement.First,strengthen the equipment planning and selection in the investment link,strengthen the research and analysis of rent or purchase,and establish the cost analysis model of financing;The second is to restructure the asset management system in the use of management links,to implement the combination between human and machine management model,to strengthen the training of professional and technical personnel,and to implement the cost-independent accounting model and the internal shield machine leasing model in accounting.4th strengthen the management of equipment external lease,build a higher management platform,improve the efficiency of equipment turnover,etc.The last part is the conclusion,including the conclusion of this paper,Deficiency and prospect of future research.This article adopts the method of case study,has a new perspective on the study of the presence of heavy fixed asset management business case problems are discussed,and puts forward countermeasures,the conclusion of the study on the existing literature research results have certain inheritance and development,make a reference for the company and the similar case industry.