| For the manufacturing enterprises of electronic components,in order to share the unit average cost of products as small as possible,enterprises often expand the production scale,which also makes such enterprises have a large number of fixed assets.Such production scale generally has relatively stable technological processes,and the type of equipment for these technological processes is basically determined.Based on these characteristics,the operation of fixed assets has become an important part of the survival and cost control of such manufacturing enterprises.In the process of fixed assets management,Chinese manufacturing enterprises often have a low level of fixed assets management due to poor management awareness,many process departments,poor communication,more formalities and materials,backward management methods and other reasons.Therefore,how to improve the management level of fixed assets,give full play to the use efficiency of fixed assets,and reduce the cost of fixed assets is already a key part of enterprise management.This paper takes D company as the research object.Firstly,it combs the research status and relevant theories at home and abroad.Thirdly,based on the field investigation of the enterprise,it deeply analyzes the current situation of the company’s fixed assets process management by combining theory with practice.Then it explains and analyzes the fixed assets process one by one according to the processes involved in the company’s current fixed assets life cycle,sort out the causes of the problems,and then puts forward improvement plans for the company’s current fixed assets process management for the purpose of value creation according to the problems generated at each node,combined with the fine management theory.Finally,in order to ensure the smooth implementation of the scheme,suggestions are put forward for the follow-up guarantee of process management.This paper applies the theory to the actual management process,and puts forward a practical scheme for the enterprise’s fixed assets process management according to the ideas of raising problems,analyzing problems and solving problems,in order to improve the enterprise’s fixed assets management level.At the same time,it can provide some reference for other large and medium-sized manufacturing enterprises in fixed asset management and process management. |