Research On The Problems And Countermeasures Of Fixed Assets Management Of ZL Company

Fixed assets are the material basis for the survival and development of enterprises, and the management of fixed assets is a long-term work and it requires multiple departments to coordinate. Especially for large engineering machinery manufacturing enterprises, the value and the amount of fixed assets are very large. The fixed assets mismanagement will affect the overall management level of enterprises, thus affecting the development of enterprises and competitiveness.Construction machinery industry is the important industry of national economy in our country, it marks the level of development and growth of China’s economic and comprehensive strength. Now, after ten years of golden development period, since from 2012, China’s construction machinery industry has entered a slow adjustment stage of development, with the domestic real estate industry and the railway construction industry shrinking in recent years. according to the China Engineering Machinery Industry Association statistics has been listed on the project mechanical equipment manufacturing enterprises, in 2012, the annual sales income of an already listed 86 engineering machinery and special equipment manufacturing enterprises fell by 8.16%, gross profit fell 35.44%, sales profit rate fell from 10.78% in 2010 to 5.9%; in 2013, 93 listed companies with the previous year, sales revenue fell 11.74%, decline in gross profit 32.56%, profitability is declining. In the face of the construction machinery industry in the form of such a grim situation, it is particularly important to strengthen enterprise management. The fixed asset is very important in the construction machinery industry, strengthen the management of fixed assets of enterprises is not to be underestimated.This paper adopts the research method of combining theory and case studies, select the Chinese large engineering machinery manufacturing industry leading enterprises ZL company as the object of case study. This paper briefly discusses the research background, the significance of the topic, and the related literature at home and abroad systematically. Then the theoretical basis for the management of fixed assets are introduced, including the fixed assets management of the whole process of the theory of fixed assets, the lean production theory. The third part of the article introduced the case company, the status of ZL company and the company’s fixed assets are introduced in this paper, the management of fixed assets in the company and then analyses are made, the relevant system, fixed assets management institutions, fixed assets and acceptance, maintenance and inventory allocation and scrap, depreciation and impairment the process from the analysis of fixed assets management, points out the problems and shortcomings in the fixed assets management. And then analyzes the reasons for the existence of fixed assets management problems, and finally put forward the corresponding countermeasures and suggestions to improve, including the improvement of enterprise internal control environment; specification of fixed assets management system; perfect the fixed assets management performance evaluation mechanism; optimization process of fixed assets management information system. I hope these measures can help improve the fixed assets management level of ZL company, and make the company better business development and enhance the competitiveness of the company.