Research On Life Cycle Fixed Assets Management Of Z Tobacco Industry Company

Tobacco industry is a large tax payer in China,and its tax revenue is one of the main sources of fiscal revenue.In the past few years,the tobacco industry has paid more than 8%of the national revenue each year,playing an important role in national construction.Now China is in an important period of economic change in the tide of economic change,the impact is impact of state-owned enterprises,especially the tobacco industry,the overall economic downturn in recent years,under the condition of side need to undertake tasks increase fiscal and tax contribution,side to maintain the steady development of itself,the situation is not optimistic.Z tobacco industry company,as a tobacco manufacturing company,has fixed assets and equipment as the basis for its operation and development.By managing fixed assets well,Z tobacco industry company can obtain the maximum benefit and optimal cost in the whole cycle of economic life,which is conducive to its stable development in the tide of reform.At present,Z tobacco industry company's management of fixed assets is still in the field of fixed asset value management,and its management of fixed assets is relatively extensive,which cannot meet the new requirements of enterprise development.How to strengthen the management of fixed assets and achieve the optimal cost and benefit in the whole life cycle of fixed assets has become an important problem Z tobacco industry company faces to improve its enterprise management level.Paper through to the Z tobacco industry company fixed asset management present situation analysis,and refer to the industry benchmarking enterprise management mode,to introduce and improve the Z tobacco industrial companies the idea of whole life cycle management of fixed assets,the whole life cycle management of fixed assets as a whole and each stage respectively study the cost of the fixed assets,benefits,efficiency,risk control and the existing problems in the internal supervision,and proposes the improvement measures to solve these problems.