Y公司固定资产实物管理研究

发布时间：2018-01-02 18:43

本文关键词：Y公司固定资产实物管理研究　出处：《华中师范大学》2016年硕士论文　论文类型：学位论文

【摘要】：近年来,钢铁行业在全球范围内产能过剩,钢铁供给量远远超过需求量,钢铁行业的竞争日益加剧,钢铁市场不景气,钢铁企业在全国范围内出现大面积的亏损,“降本增效”是钢铁企业想要生产与发展需要迫切解决的问题。固定资产作为钢铁企业生产的基础性物质资料,是钢企资产的重要组成部分,也是企业开展正常经营活动的重要物质保障。科学、合理地固定资产实物管理工作对降低企业的采购成本、延长固定资产实物的使用寿命、提高固定资产实物的利用率与钢铁企业的行业竞争力、实现固定资产的保值增值具有重要意义,也是钢铁企业“降本增效”的核心工作。W集团公司是全国排名前三的大型、现代化的钢铁联合国有企业,Y公司作为W集团公司下属的一家分公司,是W集团公司相关产业的重点龙头公司,在国家经济不景气、行业竞争日益激烈的客观环境影响下,如何做好本公司的固定资产实物管理工作、确保国有资产的不流失、实现国有资产的保值增值,是保证Y公司能够生产与发展的重要议题。本文运用规范分析法和案例分析法,通过搜集、整理国内外关于固定资产实物管理方面的文献资料,对固定资产实物管理理论有了初步的认识,在此基础上,结合Y公司固定资产实物管理的现状与笔者多年来固定资产实物管理的经验,运用定性分析与定量分析相结合的方法,按照提出问题、分析问题、解决问题的思路,针对Y公司固定资产实物在制度建设中、购置新增过程中、日常维护保养过程中、报废及对外处置、信息化管理、财务管理中六个方面的管理问题,分析目前Y公司固定资产实物管理问题产生的原因,并提出与之相应的解决对策,以改善Y公司固定资产实物管理工作。本文主要由六个部分组成。第一部分绪论,主要介绍了本文的研究背景、国内外的研究现状、选题意义,阐述了加强固定资产实物管理工作的必要性。第二部分文献回顾,通过搜集、整理国内外相关文献资料,为Y公司的固定资产实物管理工作提供理论指导。第三部分Y公司固定资产实物管理现状,主要介绍了Y公司的情况、固定资产实物管理机构的设置以及固定资产实物管理购置及新增、日常维护保养、闲置报废及对外处置、财务管理的现状。第四部分Y公司固定资产实物管理存在的问题及原因分析,主要指出了Y公司固定资产实物管理在制度建设、购置及新增、日常维护保养、闲置报废及对外处置、信息化管理、财务管理等六个方面存在的管理问题,并对问题产生的原因进行分析。第五部分改善Y公司固定资产实物管理的对策,主要针对Y公司现阶段固定资产实物的管理问题,提出解决问题的方法。第六部分结论与展望,主要对全文的内容进行总结,提出对Y公司固定资产实物管理工作未来的展望。
[Abstract]:In recent years, the steel industry in the global overcapacity, steel supply far more than the demand, steel industry increasingly fierce competition, steel market depression. Iron and steel enterprises have a large area of losses throughout the country, "reducing costs and increasing efficiency" is an urgent problem that iron and steel enterprises need to solve if they want to produce and develop. Fixed assets are the basic material materials for iron and steel enterprises to produce. Is an important part of the assets of steel enterprises, but also an important material guarantee for enterprises to carry out normal business activities. Scientific and reasonable fixed assets physical management work to reduce the procurement costs of enterprises. It is of great significance to prolong the service life of fixed assets, to improve the utilization ratio of fixed assets and the competitiveness of iron and steel enterprises, and to maintain and increase the value of fixed assets. It is also the core work of "reducing cost and increasing efficiency" in iron and steel enterprises. W Group Company is one of the top three large enterprises in the country. The modern steel United Nations has a subsidiary company of Group W as a subsidiary of Group W. It is the key leading company in the related industries of W Group Company. Under the influence of the national economic depression and the increasingly fierce competition in the industry, how to manage the fixed assets of the company well. It is an important issue to ensure the production and development of Y Company to ensure that the state-owned assets are not lost and the value of state-owned assets is maintained and increased. This paper uses the normative analysis method and the case analysis method to collect. Collate the domestic and foreign literature on the physical management of fixed assets, and have a preliminary understanding of the theory of physical management of fixed assets, on the basis of this. Combined with the current situation of the physical management of fixed assets in Y Company and the experience of the author in the past years, the method of combining qualitative analysis with quantitative analysis is used to analyze the problems according to the questions raised. The idea of solving the problem, aiming at Y company fixed assets in the system construction, the purchase of new process, daily maintenance process, scrap and external disposal, information management. Financial management in six aspects of the management problems, analysis of the current Y company fixed assets physical management of the causes of the problem, and put forward corresponding solutions. In order to improve the physical management of fixed assets in Y Company. This paper is mainly composed of six parts. The first part is introduction, mainly introduces the research background, domestic and foreign research status, the significance of the topic. This paper expounds the necessity of strengthening the physical management of fixed assets. The second part of literature review, through the collection, collate domestic and foreign related literature. Provide theoretical guidance for the physical management of fixed assets of Y Company. The third part is the current situation of physical management of fixed assets of Y Company, mainly introduces the situation of Y Company. Fixed assets physical management institutions and fixed assets physical management acquisition and new, daily maintenance, idle scrap and external disposal. The current situation of financial management. 4th part Y company fixed assets physical management problems and reasons analysis, mainly pointed out Y company fixed assets physical management in the system construction, purchase and new, daily maintenance. Idle disposal, information management, financial management and other six aspects of management problems, and analysis of the causes of the problem. 5th part of the improvement of the company's fixed assets physical management countermeasures. Aiming at the management of fixed assets in Y Company at this stage, this paper puts forward the method to solve the problem. 6th part conclusions and prospects, mainly summarizes the content of the full text. Put forward to Y company fixed assets physical management of the future outlook.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.31;F273.4

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