R集团公司固定资产管理业务流程优化研究

发布时间：2018-10-11 09:00

【摘要】：固定资产是指企业为生产产品、提供劳务、出租或者经营管理而持有的、使用时间超过12个月的,价值达到一定标准的非货币性资产,包括房屋、机器、机械、运输工具以及其他与生产经营活动有关的设备、器具、工具等。固定资产对企业有至关重要的作用,是企业生产的必要条件。然而由于固定资产本身具有数量多、品种杂、规模大小不一、价值高、使用时间长、流动性差等特点,再加上企业管理者往往重固定资产的采购、轻固定资产的后续管理,导致企业固定资产往往出现账物不符、使用率不高甚至购买后出现长期闲置的资产浪费现象,长此以往,将严重影响企业的健康发展,降低企业的市场竞争力。因此,企业要想实现发展目标,提高市场竞争力,提高固定资产管理效率,优化固定资产管理流程刻不容缓。本文以此为出发点,以R集团固定资产管理流程为研究对象,充分结合集团职能部门整合的情况下,通过研究业务流程优化(BPI)理论和固定资产其他相关理论,同时结合集团公司的实际情况,对于集团固定资产管理问题进行了流程优化研究。全文共分为七部分,第一部分阐述研究背景,简单介绍R集团公司发展情况和国内外关于流程优化的研究状况,并叙述本论文写作的意义和创新之处。第二部分分别详细介绍了固定资产的相关概念和业务流程优化(BPI)理论,并提出对于R集团固定资产管理的指导作用。第三部分对于R集团公司固定资产管理现状进行了详细分析,通过分别介绍集团公司固定资产管理各个流程的现行管理现状,将其现行固定资产管理的各种问题一一展示,进而讨论一下目前R集团固定资产管理出现问题的主客观方面原因,同时提出对于R集团公司固定资产业务流程优化的必要性。第四部分分别从前期准备、流程优化方案设计的原则、方案各流程主要内容等方面进行详细地阐述R集团公司固定资产高效业务流程体系,第五部分主要介绍流程优化方案实施的时间安排及步骤,同时在第六部分分别从组织机构优化、企业文化建设以及考核机制等方面着重推进,以确保集团固定资产业务流程优化方案的顺利实施。本文通过结合R集团的实际情况,结合相关理论对于集团公司固定资产业务流程进行优化,希望能给R集团的固定资产管理带来帮助。同时也希望能给同样处于集团固定资产整合情形的其他大型企业制定更加合理的固定资产管理方案提供参考。
[Abstract]:Fixed assets refer to non-monetary assets, including houses, machinery and machinery, that are held by an enterprise for the purpose of producing products, providing labor services, leasing or operating for more than 12 months and of a value up to a certain standard. Means of transport and other equipment, apparatus, tools, etc. related to production and business activities. Fixed assets play an important role in the production of enterprises. However, because the fixed assets themselves have many characteristics, such as large quantity, miscellaneous variety, different scale, high value, long use time, poor liquidity and so on, in addition, enterprise managers often pay more attention to the purchase of fixed assets than to the follow-up management of fixed assets. As a result, the fixed assets of enterprises often do not match the accounts, the utilization rate is not high or even the phenomenon of long-term idle assets waste after purchase. In the long run, the healthy development of enterprises will be seriously affected and the market competitiveness of enterprises will be reduced. Therefore, it is urgent for the enterprise to realize the development goal, improve the market competitiveness, improve the efficiency of fixed assets management and optimize the process of fixed assets management. This paper takes this as the starting point, takes R Group fixed assets management process as the research object, fully unifies the group function department conformity, through the research business process optimization (BPI) theory and the fixed assets other correlation theory, At the same time, combined with the actual situation of the group company, the group fixed asset management process optimization research. The paper is divided into seven parts. The first part describes the background of the research, briefly introduces the development of R Group and domestic and foreign research on process optimization, and describes the significance and innovation of this paper. The second part introduces the related concepts of fixed assets and (BPI) theory of business process optimization in detail, and puts forward the guiding role for R Group fixed assets management. The third part makes a detailed analysis on the current situation of fixed assets management of R Group Company. By introducing the current management status of each process of fixed assets management of Group Company, the paper shows the problems of current fixed assets management one by one. Then it discusses the subjective and objective reasons of the problems in the fixed assets management of R Group, and puts forward the necessity of optimizing the business process of fixed assets in R Group. In the fourth part, the efficient business process system of fixed assets of R Group Company is described in detail from the aspects of preparation, principle of process optimization scheme design, main contents of each process, etc. The fifth part mainly introduces the timing and steps of the implementation of the process optimization scheme, while in the sixth part, it focuses on the organizational optimization, the construction of corporate culture and the examination mechanism, etc. To ensure the Group fixed assets business process optimization program to implement smoothly. This paper combines the actual situation of R Group, combined with relevant theories to optimize the business process of fixed assets of R Group, hoping to bring help to the fixed assets management of R Group. At the same time, it also hopes to provide reference for other large enterprises which are also in the group fixed assets integration situation to formulate more rational fixed assets management plan.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72

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