At present, the company's fixed assets management is not only not conducive to management, but also has a lot of repetitive work and inventory difficulties, which not only brings great pressure to the employees in charge of these things, but also makes it difficult to know fairly well! At the same time, due to personnel changes, it is difficult to track the responsibility!
In order to facilitate the management of fixed assets, reduce the difficulty and workload of fixed assets management, reduce inventory and clarify responsibilities, the following scheme is formulated:
1. Fixed assets management is based on departments.
Fixed assets are scattered and chaotic. If accurate to the individual, the responsibility is clear, but not feasible! For example, in a factory, computers may be used by several people, so it is unreasonable to assign responsibility to one person! If a person leaves his job, he should return the computer. If a new person comes, he has to do it again. It seems feasible, but it is not conducive to operation!
If you take a department as a unit, such as a department, how many computers, printers, desks and chairs are there. It should be provided, and how to allocate and share the responsibility is left to the heads of various departments. Just make an inventory every month against the due quantity of the department! The responsibility of the department head is different, and the department head will be investigated internally!
2. Make a unified number
Since it is a serial number, it must be unique, and you can find what belongs to that department through this serial number!
Suggested numbering method:
HL (on behalf of the company) ZJB0 (four digits represent the department, and the first letter of the department is zero) PTDN (four digits represent what goods, and the first letter of the goods represents the lack of zero) 00 1 (on behalf of the serial number).
HLZJB0PTDN00 1 indicates that the serial number of the general computer in Lu Hong General Manager's Office is 00 1.
HL0923JSDN002 indicates that the process computer number of No.23 Factory of Luhong Ninth Division is 002.
3. Take stock through spot checks.
The list of fixed assets will be sent to the heads of all departments every month, and each department will take stock by itself. After the inventory, the heads will sign for confirmation. The company randomly selects several departments for inventory every month!
4. Changes in fixed assets
Supplement: the application is submitted by the department head, and it is included in the fixed assets of each department after being approved by the company leader!
Replacement: Fixed assets that cannot be used shall be verified by relevant departments and approved by company leaders. Return the unusable fixed assets to the company for replacement or scrapping!
Transfer: if there are idle fixed assets in the department, the relevant department will apply for it, and after the company leaders agree, the relevant department will transfer it.
Maintenance: basic maintenance, such as surface cleaning, simple troubleshooting, etc. , is the responsibility of the fixed assets department. Unable to handle, handed over to the relevant departments to find someone to handle.
5. Cleaning of the warehouse
For useless fixed assets, what can be maintained should be maintained in a unified way, and the useful parts should not be taken out for standby. If it is really useless, sell it if you can, and throw it away if you can't. Keep the warehouse clean and tidy, and pay attention to the items in the warehouse!
The implementation of this scheme needs to add a labeling machine and a set of software, and the cost is about 500-600 yuan! The labeling machine is for beauty and efficiency, and it also avoids the random change of label content! Labeling machines usually have supporting management software. It is more convenient and efficient to manage fixed assets through software.
Execution steps:
1. Take stock of the fixed assets of the whole company and optimize the allocation of departments.
2. Print the label and affix the label with uniform number.
3. Develop a complete process of equipment application, replacement, maintenance, distribution and scrapping.
4. Designate someone to be responsible and follow the process strictly!
Fixed assets management plan (2)
In order to strengthen the management of fixed assets and correctly carry out fixed assets accounting, it is necessary to unify the concept, classification and accounting standards of fixed assets.
(A) the concept and standard of fixed value production
Fixed assets refer to assets with a service life of more than one year and a unit value of more than 500 yuan, and keep the original material form during use. When confirming fixed assets, the following two conditions should be met at the same time;
(1) The economic benefits related to this fixed asset are likely to flow into the company.
(2) The cost of fixed assets can be measured reliably.
(2) Classification of fixed assets
(1) Other fixed assets.
The asset number (0 1) refers to the equipment that is not used for medical treatment. Such as: security doors, water heaters, kitchen equipment, etc.
(2) General equipment.
The asset number (02) refers to the general equipment used for business work.
Such as furniture (020 1): filing cabinets, desks, filing cabinets, sofas, etc.
Computer (0202): monitor, host, server, hard disk, etc.
Television (0203)
Air conditioning (0204)
Printer (0205)
Refrigerator/Showcase (0206)
Other general equipment (0207): UPS, power supply, cash register, automobile, etc.
(3) Special equipment.
The asset number (03) refers to the equipment used for medical treatment.
Such as: electronic equipment (030 1): ventilators, laboratory equipment, monitors, therapeutic devices, etc.
Optical equipment (0302): microscope, gastroscope, baby blue light therapy box, etc.
Mechanical equipment (0303): operating table, ambulance, etc.
Other special equipment (0304) stainless steel therapeutic vehicle, wheelchair, sickbed, etc.
(4) Houses and buildings
Refers to the houses, buildings and their ancillary equipment with the ownership and use right of the unit.
(3) Accounting Standards for Fixed Assets
(1) Fixed assets posting time
(1) The entry time of general fixed assets is the receipt time of the collecting department.
② The entry time of the large-scale equipment to be installed is the date when it is put into use.
③ The entry time of some applicable instruments and equipment shall be based on the date of the medical equipment arrival acceptance report issued by the equipment department.
(2) Accounting and valuation of fixed assets.
Fixed assets shall be accounted for according to the actual cost obtained.
(1) According to the buyer's actual payment and allocation price, transportation fee, installation fee, etc. Self-made fixed assets basis
② Self-made fixed assets shall be accounted for according to materials, labor and expenses.
③ Donated fixed assets shall be accounted for according to the market price of similar fixed assets or relevant vouchers.
(4) Fixed assets with surplus are accounted for at full replacement price.
(3) Fixed assets entry operation
① The manufacturer, supplier, purchase time, asset unit, asset value, depreciation method (average life method), depreciation life and net salvage value rate must be entered for each fixed asset.
(2) When allocating assets, in addition to entering the specific allocation department and accounting time, such as hospital offices and some outpatient departments, it is also necessary to indicate which office is allocated in the remarks, which will bring convenience to the inventory of fixed assets.
(4) Fixed assets inventory
(1) month-end inspection of fixed assets
At the end of each month, the department will print out the list of fixed assets for that month, which will be reviewed by the department head and signed after being verified.
(2) Internal distribution of fixed assets
If the internal transfer of fixed assets exceeds one month, it must be reported to the general warehouse, and it will be invalid when it is returned.
(3) Inventory of fixed assets
Fixed assets inventory must be conducted at least once a year to ensure the safety and integrity of fixed assets.