H公司固定资产管理全流程改进的研究

发布时间：2018-07-23 13:36

【摘要】：固定资产全流程管理是公司管理中重要的组成部分，是从固定资产的预算编制到采购、转固、日常管理到最后报废的全过程管理。涉及到的业务繁杂且琐碎，涉及到的部门和人员也比较广泛，小到笔记本电脑，大到厂房生产线，都属于固定资产的全流程管理对象，而管理上的难度也各不相同。但是，就目前来看，很多公司对于固定资产的管理并不十分重视，存在账实不符、去向不明、项目费用归集混乱、投资计划落实不到位等等问题。而引起这些问题的原因之一，，就是公司各部门重运营中的诸如存货管理、现金流管理等，轻视固定资产这一类沉没成本的管理。本文将运用目前比较成熟的科学的业务流程管理方法和固定资产投资预算方法，配合实地调查、文献研究和定量分析与定性分析相结合等研究方法，针对被研究目标H公司的固定资产管理全流程进行适当改造，最终优化H公司固定资产的管理方法，为公司固定资产管理提供典型的研究案例。
[Abstract]:The whole process management of fixed assets is an important part of the company management. It is the whole process management from the budgeting of fixed assets to purchasing, transferring, daily management to the final scrapping. The business involved is complicated and trivial, and the departments and personnel involved are also relatively extensive, from notebook computers to factory production lines, all belong to the whole process management object of fixed assets, and the difficulty of management is different. However, at present, many companies do not attach great importance to the management of fixed assets, and there are many problems, such as the accounting does not match, the whereabouts are not clear, the project costs are confused, the investment plan is not implemented in place and so on. One of the reasons for these problems is that all departments of the company, such as inventory management, cash flow management and so on, despise the management of sunk cost of fixed assets. This paper will use the scientific business process management method and the fixed assets investment budget method, and cooperate with the field investigation, literature research and quantitative analysis and qualitative analysis, etc. According to the whole process of fixed assets management of H Company under study, this paper optimizes the management method of fixed assets of H Company, and provides a typical case for the management of fixed assets of H Company.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F273.4

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