Study On The Whole Life Cycle Management System Of Fixed Assets In DS Broadcasting Station

Fixed assets are the material basis for the survival and development of enterprises.Fixed assets management is a long-term and coordinated work that requires many relevant departments.Especially for the radio and television industry,it involves a lot of specialized equipment,whose value and quantity are very large.Once the management of fixed assets is not good,it will affect the overall management level of enterprises,which will bring considerable obstacles to the development and competitiveness of enterprises.On the basis of summarizing the research results of current theoretical and practical circles in China,this paper uses the theory of life cycle management to deal with the common problems of current fixed assets management methods,such as low utilization efficiency,emphasizing occupancy over use,serious idle waste,irregular supervision system,unclear supervision responsibilities,loose daily management,Departmental of asset returns,abnormal assets.A series of problems,such as serious losses,are analyzed in this paper.Taking the asset management of a broadcasting station in coastal areas of China as an example,the existing problems in the management of fixed assets of DS broadcasting station are analyzed.Based on the theory of life cycle management,suggestions and measures are put forward from three aspects:purchase management,use management and disposal management of fixed assets,hoping to improve the asset management of DS broadcasting station.It also provides some references for the units with the same nature in asset management.Taking the purchase,daily management and final disposal of fixed assets of DS broadcasting station as the breakthrough point,this paper makes a detailed analysis of the existing problems in fixed assets management of DS broadcasting station by using the methods of investigation and research,theoretical induction and case study.In view of the complicated and systematic business process of DS broadcasting station,this paper stands on the point of view of the whole life cycle of assets.Under the background of reform,the fixed assets management of DS broadcasting station is deeply analyzed,and the existing management problems are summarized.Through the analysis,we can see that the existing assets management problems have a certain impact on the operation of DS broadcasting station.Among them,the imperfect institutional settings,the flow of fixed assets inventory into form and the low efficiency of fixed assets use have a certain impact on the assets of DS broadcasting station.Property management has a greater impact,while unclear property rights do not accord with the reality,the internal and external supervision mechanism is not perfect,and accounting mechanism is not perfect,which also causes difficulties in the accounting treatment of assets.After analyzing the related problems,according to the characteristics of DS broadcasting station itself,this paper summarizes the causes of the related asset management problems,including the ineffective integration of fixed assets,the imperfect management system and the imperfect management system,and so on.It provides a powerful starting point for solving the related problems.Finally,through the concrete analysis of the related problems of fixed assets management of DS broadcasting station and their causes,the author puts forward concrete measures to construct the life cycle management of fixed assets,that is,to construct the life cycle management system of fixed assets through three aspects of procurement management,use management and disposal management,and to put forward corresponding implementation safeguard measures in combination with relevant systems and personnel.This is the case.Promote DS broadcasting station to overcome the problems and shortcomings in the management of fixed assets in the past,and further promote the management of fixed assets of DS broadcasting station to a higher level,so that fixed assets can play a more effective role in its life cycle,bring security to broadcasting,and improve audience satisfaction.