This system is formulated in order to strengthen the company's property management, protect the company's legitimate property from damage, and let the company's employees use the company's property correctly.
1. Concept and scope of property
The assets referred to in this system refer to fixed assets, low-value consumables and company props.
1: Fixed assets refer to assets with a unit value of more than 2,000 yuan and a service life of more than 2 years; Or property with a value of less than 2,000 RMB, but the company requires that it be managed according to fixed assets. According to the storage location, it is divided into office fixed assets and store operating fixed assets.
2. Low-value consumables with unit value less than 1 ,000 yuan and service life less than 1 year; Or easy to wear during use. For example, company office supplies, computer consumables, communication consumables, etc.
3. Company props, including shelves, floats, cash registers, models, spotlights, hanging doors, windows, etc.
Second: asset procurement
1: Procurement of fixed assets:
1): When the department requests to purchase fixed assets, the requisitioning department fills in the fixed assets requisition in advance, and the personnel department approves it, and the finance department reviews the inventory. Any unauthorized purchase of fixed assets shall be borne by both parties.
2): Fixed assets are uniformly received and managed by the personnel department of the company. Unqualified fixed assets are resolutely rejected, and the manager is responsible for returning or replacing them.
3): The personnel department signs the invoice after acceptance and indicates the paid-in quantity. At the same time, fill in the fixed assets acceptance receipt, each of which is kept by the personnel department, and the second one is submitted to the finance department by the reimbursement personnel together with the invoice.
2. Procurement of low-value consumables
1): The low-value consumables in the budget are controlled by all departments in the budget, and the office supplies of the company are purchased and kept by the personnel department, and each department applies for it every month.
2): Computer and communication consumables are purchased by fixed assets.
3. Props procurement
1): Props for newly opened stores should be purchased in strict accordance with the store standards formulated by the company, and the grade of props should not be lowered or raised at will.
2): Prop purchase scheme is drawn up by the development department and the marketing department in combination with the store decoration scheme and renderings, with a budget table attached, which is reviewed by the financial manager and submitted to the general manager for approval.
3): The development department and the marketing department should always make adjustments according to the unified store prop standards formulated by the company.
4): The purchasing department conducts unified procurement according to the approved props procurement plan.
5): distribute props for franchisees. The development department shall apply for the distribution of props, which shall be implemented by the marketing manager and financial manager within the company's expense standard. Those exceeding the standard shall be reported to the general manager for approval. The development department tried to arrange the reuse of old props.
6): Props are collected by direct stores, and the marketing department applies for the distribution of props according to the store decoration and props scheme. The financial manager will implement them within the expense standard, and those that exceed the standard will be reported to the general manager for approval. We should try to reuse old props.
Three. Custody and collection of assets
1: The Finance Department establishes asset accounts by department and category.
2. The personnel department shall establish an asset collection system and an asset lending system.
3. All departments should properly keep the assets in use. If the assets are artificially damaged during depreciation due to improper safekeeping, compensation shall be made according to the book value of the assets. All departments should follow the lending system formulated by the personnel department when lending assets. If losses are caused by borrowing assets in violation of the system, full compensation shall be made according to the book value.
Four: asset inventory system
1: the company makes an inventory of fixed assets every quarter, and the specific inventory is organized and implemented by the finance department.
2. The inventory of fixed assets in shopping malls shall be conducted according to the company's inventory system. After the inventory, the manager should bring the Fixed Assets Inventory Table back to the company's finance department.
3. If the fixed assets are found lost or damaged in the inventory, the custodian shall compensate according to the book value; If the custodian is unclear, the donee shall compensate according to the book value.
4. If the fixed assets of the store are found to be lost or damaged, the retail manager will bear 50% of the book value, the store manager will bear 25%, and the rest will be shared by the clerk.
Verb (abbreviation of verb) Waste disposal
1: Disposal methods of waste materials include: selling and scrapping.
2. To deal with all kinds of wastes, you must fill in the Waste Disposal Application Form (see Annex for the format).
1): the application for the disposal of waste goods is put forward by the logistics department, reviewed by the logistics department manager and financial manager, and submitted to the general manager for approval and implementation;
2): The application for the disposal of fixed assets is put forward by the personnel department, rechecked by the human resource manager, audited by the financial manager, and submitted to the general manager for approval and implementation;
3): The application for handling office supplies is put forward by the personnel department and reviewed by the manager of the personnel department. After the financial audit, approve the finance and implement it;
4): The disposal of abandoned props shall be applied by the development department, reviewed by the development department manager and approved by the logistics manager and financial manager;
5): The warehouse application for waste packaging materials shall be reviewed and implemented by the head of the warehouse department and the expense accountant of the finance department.
3. The sales income of waste materials shall be declared by the waste materials management department to the financial department. The income from the sale of waste materials shall be included in the non-operating income.
I hope the above information is helpful to you!