| With the continuous improvement of China’s accounting standards,the development of China’s latest guidelines has basically adopted the concept of assets and liabilities,and assets are gradually becoming the focus of attention of academics and business managers.Assets,as an essential product for enterprises to carry out production and business activities,can not only ensure the survival and development of enterprises,but also exert their profitability and reflect the value of the company.Asset efficiency refers to the goal of optimizing asset investment and output by adjusting the assets owned and controlled within the company to achieve optimal allocation.The level of asset efficiency will not only directly affect the current production and operation capacity,but will also have many impacts on the future direction of the company.At the same time,the carbon industry is an increasingly widespread sunrise industry in the field of application.Currently,there is enterprise mobility.Due to the shortage of funds,the insufficiency of supply of some varieties of products,and the pressure of reducing emissions,as a heavy asset industry,the management of assets by enterprises in the carbon industry is particularly important.However,there are few research cases on asset efficiency and its management,which mainly focus on state-owned enterprises,financial companies,etc.The research is relatively narrow and the research on the carbon industry is even scarcer.Therefore,how to effectively manage corporate asset efficiency,improve asset utilization,reduce enterprise costs,maximize asset input and output,and then achieve optimal asset allocation are important practical guidance for China’s carbon industry companies.The structure of this study is as follows: firstly,based on the research background,the purpose and significance of the topic selection are clarified,and the research ideas and methods are determined.Secondly,it introduces the relevant theoretical basis and defines the core concepts of asset efficiency and management.Again to the SR high carbon material company as an example,this paper introduces the current macroeconomic environment,industry background and general situation of SR companies,and then through the SR company asset size and structure,asset quality and the efficiency of the portfolio analysis to understand the SR efficiency and management of the company’s assets status,and find out a series of problems exist in the process of its management.Finally,it puts forward the optimized countermeasures and suggestions for the problems existing in SR company’s asset efficiency management.Based on the analysis and research of SR company’s asset efficiency and management,this paper draws the following conclusions:(1)In the past,analysis of asset efficiency was usually limited to one aspect of assets,based on three dimensions: scale and structure of assets,quality,and portfolio efficiency.The analysis can fully reflect the efficiency and configuration of assets;(2)Through the analysis of the asset efficiency and management of SR,it is found that there is a lack of awareness of management,the system is not sound,the strategic objectives and plans are not clear,and the specific measures are not Improvements and inadequacies in technology improvement have led to a low level of overall asset efficiency;(3)Optimize and improve the asset efficiency management of SR company by improving management systems,setting clear strategic goals,and strengthening technological transformation,and strengthening corporate assets.The analysis and management of efficiency will help optimize the asset structure,improve the quality of assets and portfolio efficiency,achieve the optimal allocation of assets,achieve the goal of maximizing asset input and output,and promote the sustainable development of the company.Therefore,while analyzing and optimizing the SR company’s asset efficiency and management status,it can provide reference for other companies in the same industry to optimize asset efficiency management. |
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