Current Situation And Improvement Of Assets Management Of WH Port Company

Port enterprises are asset-intensive enterprises,and asset management has become one of the key points of enterprise management.Due to the particularity of port operations,fixed assets used in ports are characterized by large one-time investment,long asset return cycle,poor liquidity and frequent movement in the site.The loading and unloading,storage and flow of the main business of the port involves the management of the collection of accounts.Therefore,it is of great practical and theoretical significance to choose the asset management of WH Port Company where I work.It is hoped that through studying and understanding the asset composition and management status of WH Port company,the main problems existing in asset management will be found out,and these problems will be solved according to the principle of cost-effectiveness,so that WH Port company can win in the market competition.Based on the asset management theory,this paper starts from the asset structure and finds out the main assets of WH Port company are fixed assets,cash,accounts receivable and inventory according to the proportion of all kinds of assets in the total assets.The results show that the daily management of fixed assets of WH Port is not scientific and the key links are not under effective control.The capital control scheme is not perfect and the use efficiency is not high.The credit standard of accounts receivable management is fuzzy and the collection intensity is not enough;The inventory management system is not perfect and the inventory purchase plan changes frequently.In view of the above main problems,this paper proposes: first,to construct the management structure of fixed assets,strengthen the management of the life cycle of the company's fixed assets,and innovate the daily management of fixed assets with new ideas and technologies.Second,improve the enterprise capital management,improve the enterprise capital management related control system;Third,strengthen the management of accounts receivable credit management system,timely follow up the work of accounts collection;Fourth,we should improve the inventory management system and stabilize the inventory purchasing plan,and introduce the most advanced inventory management system in the market.In order to ensure the effective management of major assets,this paper puts forward the asset management guarantee measures based on COSO framework,hoping to provide the management basis for the profit improvement and business development of WH Port Company.