Fixed assets management is an important part of enterprise management. The fixed assets of an enterprise are the basis of its operation and the main body of its assets. Therefore, any enterprise pays special attention to its fixed assets. The fixed assets of an enterprise can be divided into two parts: one is the fixed assets that are directly used in production and business activities and can produce products to create value, such as machinery and equipment; Part of it is used to manage the required assets such as office equipment and logistics service equipment. The value of fixed assets will eventually depreciate into the value of products and become an integral part of product prices. The management of fixed assets by enterprises is mainly reflected in the purchase, management, use, depreciation and transfer of fixed assets.
(II) Main contents
The main contents of fixed assets management include the scope of fixed assets, the main body of fixed assets management, the management procedures of fixed assets, depreciation and residual value rate of fixed assets, etc.
(3) Production requirements
The formulation of this method requires standardizing the scope of fixed assets, determining the approval procedures for the purchase and disposal of fixed assets, and clarifying the responsibilities of management departments in combination with the actual situation of enterprises.
(4) model
_ _ _ Measures for the Administration of Fixed Assets of the Company
Issued () Cai Zi No.
1.
In order to strengthen the management of the company's fixed assets and standardize the purchase, use and accounting of fixed assets, these Measures are formulated in accordance with the relevant provisions of the state and the business needs of the company.
2. Fixed assets management
2. 1 This method is applicable to all departments of the company.
2.2 The Equipment Management Department of the Company is the centralized coordination department for fixed assets management. Its duties are:
(1) Responsible for preparing the fixed assets purchase plan and organizing its implementation;
(2) Responsible for the registration and numbering of the company's fixed assets;
(3) Be responsible for regularly checking the use of the company's fixed assets and writing reports;
(four) to deal with violations of the provisions on the management of fixed assets;
(5) Responsible for handling the requirements of various departments for the management of fixed assets.
2.3 The fixed assets user department is responsible for the asset management of the department and accepts the supervision and guidance of the equipment management department. Its basic duties are as follows:
(1) Correct use of fixed assets allocated to departments;
(2) Put forward suggestions on the disposal of fixed assets that cannot be used normally;
(3) Report the operation of fixed assets to the equipment management department in a timely and regular manner, report the problems found in time and put forward suggestions to avoid the expansion of losses.
3. Scope of fixed assets
The term "fixed assets" as mentioned in these Measures refers to buildings, machinery and equipment, means of transport, office equipment and other property with a service life of more than 1 year and a unit value of more than RMB _ _ _.
4. Buy fixed assets
The purchase, use, internal allocation, scrapping, transfer, sale, lease, mortgage and gift of the company's fixed assets must be registered.
5. Depreciation
The depreciation period and net salvage value rate of fixed assets are as follows:
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Serial number Equipment name Depreciation life (year) Residual value rate Remarks
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1 power supply system equipment 20 2%
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2 heating system equipment 20 2%
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3 central air conditioning system10.5%
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4. Communication equipment 8.3%
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5 electronic computers 6 3%
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6 means of transportation 15 5%
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7 Furniture and office supplies 5 2%
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8 packaging machinery 10 2%
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9 printing equipment 10 2%
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10 sports equipment 5 2%
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1 1 other equipment 5 2%
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6. Number of fixed assets
Fixed assets should be managed by numbers. Before the fixed assets are allocated to the relevant departments, the equipment management department and the financial department shall number and label them according to their categories and accounting classification.
7. Fixed assets reporting system
7. 1 Increase or decrease in fixed assets shall be reported.
7.2 Fixed assets are cleared twice a year: once at the end of June and once before the end of 65438+February. Each unit shall fill in the Fixed Assets Registration Form in triplicate: one for the Equipment Management Department, one for the Finance Department and one for the unit to keep.
Step 8 buy
8. 1 The purchase of fixed assets is proposed by the user department and reported to the Equipment Management Department for unified registration and filing. According to the company's financial situation and work situation, the equipment management department formulates the company-wide procurement plan, determines the purchase quantity and order, and submits it to the company for decision before implementation.
8.2 Temporary urgently needed fixed assets shall be applied by the user department, reviewed by the equipment management department, and purchased after approved by the company's competent manager.
9. Registration of property rights
If the real estate needs to be registered, the equipment management department is responsible for handling the relevant procedures.
10. Insurance
The finance department is responsible for handling fixed assets and property insurance.
1 1. Transfer of fixed assets
When the fixed assets are transferred within the company, the transferring unit shall fill in the "Fixed Assets Transfer Form" in quadruplicate, which shall be signed by the equipment management department and sent to the transferring department for confirmation. The first contact to the fixed assets management department; The second copy is sent to the finance department; A third party in the immigration department; Fourth, cross out the department. The transfer-in department and the transfer-out department increase or decrease the fixed assets account accordingly.
12. Lease of fixed assets
Idle fixed assets can be rented out. Lease of fixed assets must be approved by the equipment management department, and the lease contract must be returned to the equipment management department for filing within 3 days.
13. Mortgage of fixed assets
The mortgage of fixed assets must be approved by the company. The Asset Management Department applies to the Equipment Management Department, and it can only be handled after the company approves it. The mortgage contract must be reported to the equipment management department for the record.
14. fixed assets management responsibility
14. 1 All departments should strengthen the management of fixed assets to prevent damage and loss of assets.
14.2 If the fixed assets are transferred without the consent of the equipment management department, the responsible person shall be ordered to recover the assets, and the funds of the responsible person for the current month shall be withheld; If losses are caused to fixed assets, it shall be liable for compensation.
15. Supplementary clauses
These Measures shall come into force as of the date of promulgation.