Research On The Depreciation Of Fixed Assets Of Yuheng Pharmaceutical

In the rapid development of the economic development situation,the domestic manufacturing industry has also entered the stage of deepening the reform.In the operation and management of the manufacturing industry,the depreciation of fixed assets plays an important role.Especially in the information age,information technology is developing rapidly.For the manufacturing industry,the introduction of more new devices and technologies will have an important impact on the development of the industry.Depreciation of fixed assets will also affect the value compensation and equipment renewal of manufacturing industry,which will have an impact on the capital operation of manufacturing industry.In 2014,the new policy of depreciation of tax law was introduced in China.The aim is to reduce the tax burden of enterprises and provide greater help for the development of the industry.However,many enterprises do not make full use of the advantages brought by the new depreciation policy,and there is still a lot of room for improvement in the choice of depreciation methods of fixed assets.In order to make more comprehensive analysis on the current problems of fixed assets depreciation of manufacturing industry,provide the basis for enterprises to choose the depreciation method of fixed assets,and provide ideas for improving the depreciation of fixed assets,this paper takes the Gloria Pharmaceuticals company as the research object,the depreciation of fixed assets of the enterprise's problems are analyzed in detail.This paper mainly uses literature review and case analysis and other methods.The literature review provides a rich theoretical basis for the writing of this paper,and provides a theoretical basis for the determination of this article.With the help of case analysis,the existing problems in the depreciation of fixed assets in manufacturing industry are analyzed,and the adjustment and improvement of depreciation methods are explained,which makes the content of this article more convincing.In recent years,Gloria Pharmaceuticals has actively adjusted its development strategy and increased investment in fixed assets in recent years.Therefore,the company as the research object can provide reference for the company's next investment in fixed assets and the implementation of the plan.This paper analyzes the current fixed assets structure,the depreciation policy of fixed assets,and the application of the fixed assets depreciation policy of the company.Then,the company's problems in the fixed assets depreciation policy are analyzed,and the main influencing factors of the depreciation policy of fixed assets are pointed out.On this basis,the author adjusted the fixed asset depreciation policy of the case company under the circumstances of inflation and without considering the effect of inflation,and compared and analyzed the changes in the depreciation of fixed assets before and after the improvement,including the total depreciation amount and the annual depreciation amount.The result shows that the method of depreciation after adjustment can enable enterprises to make larger depreciation in the early stage and realize the compensation for the value of fixed assets as soon as possible.The main conclusion of this paper is that the enterprise should make a thorough study of the regulations concerning the depreciation of fixed assets in tax law and accounting,make better use of the preferential policy of income tax and adopt the most appropriate depreciation method of fixed assets,and take the inflation rate into account in the depreciation of fixed assets,which can help the enterprise recover the assets more.quickly.