Research On Operational Quality Appraisal Model Of Fixed Assets In Coal Enterprises

The assets management level of our coal enterprises was relatively backward, fixed assets management control was not enough, that caused such questions as fixed assets to be idle and lost, capital turnover to be difficult, asset utilization to reduce. This article mainly does the research from fixed assets operational quality of coal enterprises, establishes a set of appraisal index system and appraisal model of fixed assets operational quality.First, it puts forward the research question, and illuminates the research necessity of fixed assets operational quality evaluation of coal enterprises. Through the study of fixed assets operational characteristics and the basic theory of asset management, it analyzes the existing problems and its reasons of asset management in coal enterprises, and then starting from the operational status of fixed assets, it constructs the appraisal index system of fixed asset operational quality with the material operational quality, the value operational quality, the information operational quality and the human resources operational quality as norm layers, and constructs the appraisal model of fixed assets operational quality with FHAP. Finally, it takes Fucun Coal Mine as example to evaluate its fixed assets operational quality, that provides the mentality to further improve fixed assets operational quality of Fucun Coal Mine, and proves the practicability and validity of the model. And it puts forward such countermeasures as establishing the perfect fixed assets material, value, information and human resources operational system, strengthening the inspection, maintenance and inventory of fixed assets, perfecting the site use and operating management of fixed assets, producting the management with the whole staff and process, to ascend the fixed assets operational quality of coal enterprises.To evaluate the fixed assets operational quality can not be finished once and for all, but needs to plan, implement, inspect and improve unceasingly according to the PDCA circulation. Limited to the depth of the study, how to realize the dynamic management of assets, when evaluating the fixed assets operational quality of coal enterprises, and scientific selection of evaluation indicator, still needs further discussion.