Study On The Management Of Operational Fixed Assets Of ACE Branch From A Whole Life Cycle Perspective

In the process of China’s economic development,state-owned enterprises play an irreplaceable role.The fix assets are the most core of management process of state-owned enterprises,strengthening and consolidating the management of fixed assets,improving the efficiency of the use of fixed assets,is conducive to improving the management level of state-owned enterprises.From the perspective of an enterprise,fixed assets are non-liquid assets in business operations,and the sustainability of enterprise production depends on the safety and integrity of fixed assets.Based on the importance of fixed assets in the enterprise,how to improve the management of fixed assets,bring into play the efficiency of fixed assets,and reduce the cost of fixed assets has become the primary issue in enterprise management.ACE Branch is a transportation service company whose main task is to ensure the commuting of oilfield workers to and from work.Its operational fixed assets include various vehicles,equipment etc.,with a wide variety of assets and large amounts.Since the daily safe operation of the enterprise relies more on the good operation and management of fixed assets,the management of such operational fixed assets is subject to higher requirements.The paper starts with a review of the current state of domestic and international research and clarifies the research ideas and contents of the paper,and then elaborates on the basic concepts of fixed assets,whole life cycle management and other related theories of asset whole life cycle management.Through field research on the current situation of fixed assets management in ACE branch,we visited employees in relevant positions,analyzed and organized data and information related to finance,assets,equipment and personnel in ACE branch.Relying on the whole life cycle theory,we use field visits and questionnaires to analyze the problems in the management of operational fixed assets of ACE Branch in the four stages of planned procurement,acceptance and transfer,operation and maintenance,and end-of-life disposal,and find out the causes of these problems.Redesigning the four phases of the fixed asset management process of the ACE branch.It is hoped that the research of the thesis will provide some reference for enterprises in the management of operational fixed assets.