Enterprise Asset Management (EAM) is a big topic, and in the asset-heavy manufacturing and asset-light service industry is far from the context of this article are asset-light service industry, and office assets are mainly, even in the manufacturing industry usually have such assets. Office assets, in the domestic traditional financial management is usually included in the category of "fixed assets", while in the foreign FM management model is called FFE (Furniture, Fixtures & Equipment), directly translated as "furniture, fixtures and office equipment", also directly translated as "furniture, fixtures and office equipment".

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1, what are fixed assets? We first give a definition of fixed assets

Fixed assets refers to the long-term use or control of the enterprise in the production and operation process, the period of more than a specified number of years, the unit value of the specified limit above, and in the process of using the basic to maintain the original physical form of the assets remain unchanged.

Fixed assets include buildings, buildings, electromechanical equipment, transportation tools, electronic equipment, utensils, furniture and appliances, homemade equipment, as well as assets that meet the requirements of fixed asset management. For items that are not part of the enterprise's main operating equipment, as long as their unit value is more than 1,000 yuan and have a useful life of more than 2 years, they should also be managed as fixed assets.

2, fixed assets inventory

Fixed assets inventory is mainly through the physical inventory of fixed assets to reconcile the accounts, in order to truly reflect the actual number and distribution of its inventory, such as inventory gains and losses Hai Ying to identify the causes

The main contents of the fixed assets inventory include:

Fixed assets of the account, card, whether the goods are consistent with any loss, damage and unauthorized use of fixed assets. Loss, damage and unauthorized transfer, loan, sale and other phenomena;

Equipment storage is complete, there is no demolition of sets, demolition and other phenomena;

Equipment maintenance, equipment overhaul in a timely manner, there is no phenomenon of operation with disease;

House buildings are complete, there is no arbitrary demolition or alteration and other phenomena;

Increase or decrease in fixed assets Changes are timely procedures, depreciation is correct;

3, who is responsible for the assets?

In large enterprises, the departments set up an asset manager is a common practice, they are usually departmental secretaries to take on this responsibility, but they can not really be responsible for this. We can cut fixed assets into several categories according to mobility:

(1) employees can carry small assets, such as laser pointers and other digital products, etc., will naturally be handed over to the employee is solely responsible for;

(2) can not rely on their own strength can be moved at will large assets, such as desks, large office equipment, etc., which will not be lost phenomenon;

(3) Medium-sized assets in between, such as projectors, chairs, small push cabinets, etc., which can neither be handled by employees nor by asset managers. Even if the company regulations require the asset manager to be responsible, she will not be responsible, because as long as the loss of the situation, she can be exempted from a sentence: "I can not always be here to look at it, I'm not here when someone took it what can I do?". .

The third category is the most likely to be "lost", but not really lost, but in fact its spatial location has changed.

4, fixed assets scrapped

Fixed assets scrapped, must be used by the department to apply, fill out the "fixed assets scrapped/disposed of the approval sheet", the department head for approval and signature, the administrative department according to the application for scrapped matters, the organization of the relevant departments of the enterprise professional and technical personnel to apply for matters and the assets

Physical assessment, in the "fixed assets scrapped/disposed of the approval sheet" signed the assessment and treatment of opinions. The evaluation and disposal opinions are signed on the "list" and submitted to the higher authorities for approval

and then the relevant scrapping procedures are carried out.

Where the following conditions are met, fixed assets can be applied for scrapping

Fixed assets in the course of normal use through the depletion (serious corrosion, insulation aging, magnetic failure, poor performance, the main

structural obsolescence, low precision, low productivity, high energy consumption), and finally completely lost the ability to use, can not be repaired to transform the use of

use, including fully depreciated normal retirement. Fully depreciated normal scrapping and not fully depreciated early scrapping.

While it can be repaired and used, but the cost of repair exceeds 85% of its replacement value of fixed assets.

Can not be relocated equipment must be dismantled due to the transformation of workshops or changes in process layout.

Damaged due to accidents or natural disasters, the fixed assets can not be repaired and utilized by the appraisal or no repair value.

Long-term idle, will not be used in the foreseeable future, and has no transfer value of fixed assets.

Fixed assets that are no longer usable due to technological progress.

Houses and buildings that are susceptible to dangerous accidents due to ground subsidence, etc.; houses and buildings that need to be dismantled due to obstruction of production and construction; houses and buildings that need to be removed due to overall planning.

Other fixed assets that can no longer bring economic benefits to the enterprise or the use of which will generate a large number of substandard products or hazards

.

In principle, fixed assets whose maintenance cost is less than their net value are not scrapped.

Fixed assets that have been approved for scrapping cannot be reused.

After the approval of the scrapping, the administrative department of the physical processing, processing of the accounts and fixed assets after the card to update, and

will be dealt with the results of written notice to the financial sector.

The financial department based on the approval of the fixed assets scrapping application and the results of the physical processing, accounting processing.

5, the sale of fixed assets

Fixed assets need to be sold to deal with the administrative department to apply, fill out the "fixed assets for sale application form", listing the details of the fixed assets ready for sale, indicating the reasons for the sale of disposal, sale amount, and reported to the supervisor for approval.

After the approval of the application for the sale of fixed assets, the administrative department will notify the purchasing department to contact the buyer for the price treatment, and register the date of sale on the fixed

fixed asset card, and do the reduction of fixed assets in the ledger.

No other department or individual may contact the buyer to sell the fixed assets;

The finance department will issue invoices and receipt vouchers according to the approved application form for sale, and carry out the corresponding

accounting treatment for fixed assets.

6. Impairment of Fixed Assets

The finance department carries out a comprehensive inspection of fixed assets at the end of each year, and reasonably anticipates

the possible loss of fixed assets in accordance with the requirements of the principle of prudence, and makes a provision for asset impairment for the possible loss of each asset.

Administration submits fixed asset cards, maintenance records, inventory information, etc. to the finance department at the end of each year, which serves as the basis for the finance

department to make provision for impairment of fixed assets.

Finance department based on the above information, preliminary judgment of the current fixed asset impairment, the preparation of fixed asset impairment provision

with details, after approval by the supervisor, as the basis for the accounting of the provision for impairment.

The content of fixed asset management is more complicated, the enterprise can be established according to the actual situation of the enterprise's fixed asset management system to

convenience of the enterprise's fixed assets to better management, maximize the role of fixed assets, to create more profit for the enterprise

Run.