A Communication Company Fixed Assets Accounts Are Rate And Improve The Efficiency Of Using Research

With the development of socialist market economy to further develop steadily, the Chinese telecommunication enterprise internal and external environment is becoming more and more profound changes, how to survive and develop in the fierce competition in the market, become a major issue facing the communication enterprises. A the company’s assets management level is low, has seriously affected the normal operation of the branch. However, branch company is a state-owned enterprises, fixed assets yield and value of state assets value is our missionA company as the communication enterprises, due to the need for communication signal coverage, the asset place very scattered, leading to inventory branch basic management of fixed assets is difficult, account difference rate high, the carrying amount of the asset location and physical location does not match. Mobile subsidiary company assets management extensive, for the current implementation of fine management made a lot of obstacles.Firstly, through nearly three years of balance sheet data comparison, both industry trends, combined with the present situation of fixed asset management branch of the company, to determine the A current fixed asset management has two problems: one is the consistence rate is very low, the two is the efficiency of the assets to be improved. Then, through the many reasons to find, and ultimately determine the root causes of the above problems, and proposed solutions. One is through a unified corporate asset inventory can be of real assets one one inventory, can guarantee the stock asset accounts; through the accounting treatment of the source specification of fixed assets recorded and fixed asset expansion, improvement, can effectively ensure the new assets accounts. Thus, can effectively predict the deadline at the end of 2014 12, A company accounts are rate can be up to 100%. The two is through the scientific disposal of idle assets, idle assets ratio is reduced to 10% a reasonable range; specification through the supply chain purchase requisition, purchase, material management of each link, can be idle assets accounted for more than effective within 5%; through the above measures work along both lines, can be a preliminary forecast by the end of 2014 December, A company fixed assets income rate can be up to 200%, thus effectively improve asset utilization. Secondly, through the construction of system, polymerization human and financial resources, material resources, appropriate incentive system, can the common security accounts are steadily improving rate and asset utilization, the ultimate solution to the problem of A company at present in the management of fixed assets. The last part is the conclusion and Prospect of this paper.