Research On Fixed Assets Whole Process Management Of ATD Company

For Automobile manufacturing enterprises,their fixed assets have the characteristics of strong specificity,long investment and construction period,high total and single value.Fixed Assets are an important part of their survival and value creation.In the process of fixed assets management,Chinese manufacturing enterprises often have weak management consciousness and unclear process,the poor communication and other reasons lead to the low level of fixed assets management.Therefore,how to improve the management level of fixed assets,give full play to the efficiency of the use of fixed assets,and reduce the cost of fixed assets has become the most important thing in enterprise management.This article takes ATD company as the research object,firstly combs the current research situation and related theories at home and abroad,and then combines theory with practice through field research,deeply analyses the current situation of fixed assets management of ATD company;Secondly,it divides fixed assets management into four links according to life cycle: investment and purchasing,acceptance and capitalization,operation and maintenance,scrap disposal.We discussed the problems in each links and sorted out the causes of the problems;Then,aiming at the problems arising in each link and according to the whole process management theory,the whole process management scheme for fixed assets of ATD company is put forward.Finally,in order to ensure the smooth implementation of the plan,the follow-up guarantee of the whole process management is proposed.In this article,the theory is applied to the actual management process.According to the ideas of rising,analyzing and solving problems.The author pus forwards a feasible plan for the management of fixed assets in enterprises in order to improve the management level of fixed assets.At the same time,I hope to provide some reference for other manufacturing enterprises in fixed assets management.