天津烟草集团固定资产管理流程优化研究

发布时间：2017-12-28 18:44

本文关键词：天津烟草集团固定资产管理流程优化研究　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：烟草行业,在我国属垄断行业,它不仅需要履行国家职责、而且肩负着履行社会义务的使命。中国的烟草行业实行从上到下统一管理、垂直领导、专卖专营的管理体制。天津烟草集团(以下简称“集团”)隶属于中国烟草总公司,集团主要经营烟草制品的销售,以及与之相关的其他经营等.固定资产是企业资本的重要组成部分,它不仅占用了大量的资金,而且对企业的生产、经营和管理起着至关重要的作用,最重要的,固定资产的管理水平表现了企业自身生产力的发展水平。因此,企业对固定资产进行长效的管理,不断建立和健全固定资产管理的各项规章制度,优化固定资产管理的流程,是企业管理的要求,也是企业优化资源配置,发展低碳经济的内在要求。同时,固定资产作为集团财报中的一项重要内容,其管理水平直接影响企业经营业绩水平,因此,对天津烟草集团固定资产管理流程进行合理优化和改进,是十分必要的。本论文试图在梳理天津烟草集团目前固定资产管理流程的基础上,发现其存在的各种漏洞和问题,直面流程中的薄弱环节,具体分析管理现状,提出改进意见及方法,并且在固定资产管理工作中进行系统、深入的实践、最终为天津烟草集团制定一套较为完整合理的固定资产管理流程,以保证经营活动的正常运转,大幅度提高管理水平,以期可以推广到同类公司的管理活动中。对比优化前后的固定资产管理流程,笔者主要从以下三个方面进行了改进,分别是：1、实行固定资产采购和报废计划管理；2、明确固定资产归口管理部门,固定资产归口管理部门负责该归口类别下的所有固定资产的管理工作；3、根据固定资产入账原值,实行固定资产分级管理。通过对上述三方面的改进,天津烟草集团固定资产管理水平得到了显著提高。
[Abstract]:The tobacco industry, in China, is a monopoly industry, which not only needs to perform the duty of the state, but also shoulders the mission of fulfilling social obligations. The tobacco industry in China has a management system of unified management, vertical leadership and monopoly monopoly. Tianjin tobacco group (hereinafter referred to as the "group") under the China National Tobacco Corp, the group mainly engaged in sales of tobacco products, and other related operations. The fixed assets of enterprises is an important part of the capital, which not only takes up a lot of money, but also plays a vital role in the production, operation and management of enterprises. Most important, the fixed assets management level the level of development of enterprise productivity. Therefore, long term management of fixed assets, continuous establishment and improvement of rules and regulations of fixed assets management and optimization of process of fixed assets management are the requirements of enterprise management, and also the inherent requirement of enterprises to optimize resource allocation and develop low-carbon economy. At the same time, as an important part of group earnings reports, the level of management of fixed assets directly affects the level of business performance. Therefore, it is very necessary to optimize and improve the process of fixed assets management of Tianjin tobacco group. This paper attempts to analyze the Tianjin tobacco group is currently fixed assets management process on the basis of finding vulnerabilities and its problems, face the weak link in the process of concrete analysis of management situation, put forward the improvement suggestions and methods, and in the management of fixed assets in a systematic and in-depth practice, eventually making Tianjin tobacco group a complete set of reasonable fixed asset management process, to ensure the normal operation of business activities, greatly improve the management level, which can be extended to similar companies in management activities. Comparison of before and after optimization of management process of fixed assets, the author mainly from the following three aspects are improved, respectively is: 1, the implementation of fixed assets purchasing and retirement plan management; 2, clear centralized management of fixed assets, fixed assets management department is responsible for all the fixed assets of the centralized category under the management of the work; 3. According to the original value of fixed assets accounting, the implementation of the fixed assets management. Through the improvement of the above three aspects, the management level of fixed assets of Tianjin tobacco group has been greatly improved.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.8

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