| As a public transportation infrastructure,civil airports bear the important function of serving the public,and are also the basic support of the national strategy of civil aviation industry,becoming a new power source of national development.During the 13 th Five-Year Plan period,with the acceleration of civil aviation reform and the increase of construction investment,China’s civil airports have entered a stage of rapid development.With the operation of each new,renovated and expanded airport,a certain scale of fixed assets have been formed,and the corresponding depreciation costs are also increasing year by year.Therefore,strengthening the management of fixed assets and improving the efficiency of asset use are of vital importance to airport operation and development.Civil aviation airport is a typical asset-heavy industry,the management effect of fixed assets will directly affect the company’s production and operation.Through questionnaires and interviews,combined with the actual fixed assets management of Gansu Airport Group in recent years,this paper analyzes all links of fixed assets management of Gansu Airport Group,and finds that due to the extensive management of fixed assets,As a result,budget declaration is haphazard,maintenance and update is not timely,fixed assets account is inconsistent with reality,some fixed assets are idle,disposal management is not strict enough and other problems occur frequently,which fails to provide strong support for the company’s strategy making and decisionmaking,and forms a vicious circle of asset management.Therefore,how to realize the effective management and efficiency improvement of fixed assets has become a key issue to facilitate the transformation of enterprise operation.Therefore,this paper,relying on the whole life cycle management thinking,deeply excavates the problems and their causes in the fixed assets management of And Lian Group.On this basis,the analysis of the whole life cycle management in the necessity and feasibility of fixed assets management,for the whole life cycle management concept used in adaptability and spot on the fixed assets management process,in turn,determine the design idea and design principle,to construct gansu airport group of fixed assets in the forming stage,the concrete scheme of optimizing management of use and disposal phase,And formulate corresponding safeguard measures,and finally form the whole life cycle management of fixed assets connecting before and after and connecting up and down effectively,so that the group’s fixed assets management can achieve substantial improvement,and realize the fine management of assets and effective control of risks. |
