Research On Fixed Assets Management Of NW Power Supply Company Under The Integration Of Business And Finance

Fixed assets have the characteristics of long investment time,high technology content,centralized investment and decentralized recovery.In addition to the characteristics of general fixed assets,fixed assets of power supply companies also have the characteristics of large quantity,complex classification,scattered placement and rapid renewal.Therefore,improving the level of fixed asset management has become the key problem of asset management in power supply companies.In this paper,NW power supply company is selected as the research object,mainly because it is a county-level power supply company,fixed assets account for 72.97% of the total assets of the company,which is a typical case of fixed assets management of power supply company.Although NW power supply company has implemented the fixed assets management process of account card material consistency,there are many loopholes in the whole management process,which need to be further optimized.Through case analysis and literature analysis,taking NW power supply company’s fixed assets management as a case,through a comprehensive review of relevant literature at home and abroad,aiming at NW power supply company’s fixed assets management,this paper introduces the fixed assets management process based on the consistency management of accounts,cards and materials.By decomposing the consistency process of account card and material,this paper analyzes the main problems existing in the management process of fixed assets of NW power supply company from two aspects: lag of account,card,material linkage and cost management of financial department.Combined with the actual work status of NW power supply company,the paper further analyzes the main reasons for the lag of account,card and material linkage and the cost management of financial department from three aspects of working mechanism,personnel quality and information communication.On this basis,this paper puts forward a new idea of fixed assets management with industry finance integration as the core,further clarifies the objectives,key measures and integration basis of NW power supply company’s industry finance integration,and constructs a fixed assets management system with industryfinance integration as the core under the new idea,and clarifies the leading,supervision and management of financial department in the fixed assets management under industry finance integration Management function,vertical and horizontal fixed assets management mechanism under the integration of industry and finance.This paper draws the following conclusions: the realization of industry finance integration is an effective way to improve the fixed asset management level of NW power supply company.By making the financial department more proficient in business transformation,and then closely combining the financial system with the whole business process,and through the system and process,the cost accounting is implemented to the financial,and then the effective use of financial data is realized,combined with the business in-depth mining the fixed asset management problems reflected in the data,and timely feedback the abnormal situation in the operation of fixed asset management In addition,a more scientific and accurate target for the next development of the enterprise is the new fixed asset management idea for NW power supply company under the integration of industry and finance.Under the new ideas,this paper provides some reasonable suggestions for the optimization of fixed assets management of NW power supply company: to promote financial transformation,make financial personnel have higher professional level and deeper knowledge of the company’s business;to improve the function of data platform,re sort existing data,and promote the application of physical ID;to establish the constraint and incentive mechanism of industry finance integration,and set up a special post Complete fixed assets management and establish new assessment indicators.