The Improvement Research On XH Company's Internal Management Of Self-made Fixed Assets

Under the unfavorable external market conditions such as the slowdown of China's economic growth and the Sino-US trade war,traditional manufacturing enterprises are facing tremendous pressure for transformation and upgrading,and they should actively develop R&D and innovation capabilit ies.In order to enable enterprises to achieve sustainable and efficient development,en hance the company's self-developed research and development capabilities and improve asset use efficiency,the improvement of the internal management system of self-made fixed assets is even more important.It is not only the main means for enterprises to improve production efficiency and extend the service life of enterpr ises,but also an important task for enterprises to improve internal management effectiveness and en hance core competitiveness.This paper takes Guangdong Xinghui Precision Manufacturing C o.,Ltd.as the research object,and through the case analysis method and the field investigation method,under the guidance of the asset life cycle theory and internal control theory,the internal management of the company's self-made fixed assets has been improved.First of all,this paper summarizes the particularity of self-made fixed assets,the difficult points of internal management of self-made fixed assets and the main management objectives,and defines the theoretical direction for the specific pr oblem analysis and improvement suggestions.Secondly,this paper gives a brief introduction to the management status,asset composition and curre nt self-made fixed assets management system of Xinghui Company.Thirdly,based on the theory of asset life cycle,this paper deeply analyzes the design and actual design of self-made fixed assets of Xinghui Company.Internal management problems existed in the life cycle stages of construction,daily use and maintenance to decommissioning;then the internal control theory is used to analyze the causes of problems from the perspectives of division of responsibilities,internal communication,risk awareness an d internal supervision.Finally,in view of the problems existing in the internal management of self-made fixed assets of Xinghui Precision Co.,Ltd.,it is proposed that strict budget standards and examination and approval requirements should be establish ed in the planning and design stage;in the actual construction stage,the self-made fixed assets transfer standard should be established and the self-made fixed assets should be established.Cost accounting standardization system;self-made fixed assets information account should be set up in the daily use and maintenance stage;specific improvement suggestions such as disposal process should be standardized in the decommissioning disposal stage.Based on the actual situation of Xinghui Precision Co.,Ltd.,based on the speciality of self-made fixed assets,this paper combines the theory of asset life cycle and internal control theory with the specific management process of self-made fixed assets of the company,which brings practical significance to the enterprise.The internal management of self-made fixed assets is perfected to improve the effectiveness of the internal management of self-made fixed assets,thereby improving the efficiency of asset use and creating greater value for the enterprise.