S Research On The Improvement Of China Tobacco's Fixed Asset Management Process

China is the largest producer and consumer of tobacco in the world,producing and consuming 1/3 of the world’s cigarettes.The total amount of tobacco production and the total amount of tobacco sales exceed 1/3 of the world.China’s tobacco planting area,tobacco production,tobacco growth rate,cigarette production and sales,cigarette growth rate,smoking number On the eight indicators,the world ranks first in the world.The tobacco industry implements a unified management,vertical leadership and monopoly management system from top to bottom.China Tobacco S Industrial Co.,Ltd.(hereinafter referred to as "S tobacco company")was established in December 2003,in October 2009,the enterprise officially changed its name to the China Tobacco S Industrial Co.,Ltd,as a wholly owned subsidiary of the China Tobacco Corp,the company has two major brands of the industry.Fixed assets is an important part of the enterprise assets,especially in some manufacturing and production type large enterprises.The fixed assets are even more than 70% of the total assets of the enterprise.It’s not only occupies a large amount of funds,but also plays a vital role in the production,operation and management of the enterprise.The management level of the fixed assets shows the development level of the enterprise’s own productivity.Therefore,the enterprise manages the fixed assets long term,constantly establishes and improves the rules and regulations of fixed assets management,and optimizes the process of fixed assets management.It is the requirement of enterprise management,and it is also the inherent requirement of the enterprise to optimize the allocation of resources and realize the lean management.At the same time,as an important content of the financial report,the management level of fixed assets directly affects the level of business performance.Therefore,it is very necessary to optimize and improve the fixed assets management process in S tobacco company.Taking this as the starting point,this paper takes the existing fixed assets management process of S tobacco company as the research object,using the process transformation and the enterprise information theory,from the initial purchase of fixed assets period,inventory to the later disposal waste,and so on.Through the analysis of the shortage of the existing process,the dynamic real time management of fixed assets is reduced.In order to improve the profit rate and realize the management goal of the overall process optimization,the main link in the fixed assets management process is redesigned by using the BPR process reengineering method,and the invalid or non-value-added activities can be reduced as much as possible so as to maximize the value added and improve the management level of the assets.For the fixed assets management process of S tobacco company,the author mainly improves in four aspects: first,the improvement of fixed assets procurement and audit management to optimize procurement channels and reduce procurement costs;secondly,the improvement of real fixed assets acceptance,use and maintenance process makes the management of fixed assets more specialized;thirdly,the improvement of fixed assets inventory checking process.High inventory efficiency of fixed assets;finally,the disposal process of asset losses is sorted out,and the responsibility and key nodes are clearly defined.The results show that through the improvement of the above four aspects,the fixed assets management level of S tobacco company has been significantly improved.