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Research On Fixed Assets Management Of Hohhtot Bus Company

Posted on:2018-01-11Degree:MasterType:Thesis
Country:ChinaCandidate:X HeFull Text:PDF
GTID:2359330518455810Subject:Accounting
Abstract/Summary:PDF Full Text Request
Fixed assets is an important part of state-owned assets,some of the fixed assets of state-owned enterprises can be more than 50%of the total assets of the enterprise,so the structure of fixed assets,the status and the management level will be the important factors affecting the development of state-owned enterprises,so we must continually optimize its structure,reduce the profits of state-owned enterprises as a result of mismanagement and decline.At the same time,the transportation industry as the basic industry of the national economic development,countries for their commitment to rise year by year,so the transportation enterprises of how to effectively manage fixed assets,ensure no loss of state-owned assets and the prime problem of the maximum efficiency of state-owned assets.This paper chooses Hohhot City Public Transport Corporation as the research object.By analyzing the status quo of fixed assets management of Hohhot Bus Company,it is proved that there is unreasonable purchase process in the management,and the purchase and approval is single.The accounting is not standardized and the classification of fixed assets is not clear Asset inventory is not clear;asset inventory management is not clear,the punishment is not in place;asset inventory physical assets,inventory results difficult to deal with;asset disposal procedures are complex,the lack of scientific and reasonable way of disposal of waste and other issues.Through deep research on the problem of fixed assets management of bus companies,it is found that the main reason for the existence of the problem is that the company still stays in the traditional production and operation mode,the enterprise's cultural development is lagging behind,the lack of effective supervision and evaluation system,these reasons are hindered Normal management of fixed assets.In this paper,we will improve the fixed asset management system by rationalizing the work process of fixed assets,establishing fixed assets inventory system and improving the regulations on fixed assets management.Through the local pilot system,we will regularly disclose the fixed assets statements and analysis reports System,the establishment of rewards and punishments and other aspects of innovation in fixed assets work methods,so as to eliminate the original fixed assets in the purchase,accounting,day-to-day management,retirement four levels of management unreasonable factors,in order to better manage the direction of fixed assets,The steady improvement of fixed asset management.
Keywords/Search Tags:State-owned enterprises, Hohhot bus, Fixed assets management
PDF Full Text Request
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