Asset characteristics
The characteristics of assets refer to the nature, value and use of assets.
The nature of assets refers to the categories of assets, which can be divided into physical assets and intangible assets. Physical assets refer to tangible property owned by enterprises, such as land, buildings, machinery and equipment, raw materials and finished products. Intangible assets refer to intangible assets owned by enterprises, such as goodwill, trademarks, patents, computer software, etc.
Asset value refers to the market value of assets, which can reflect the actual value of assets and is an important reference for enterprise management.
Asset usage refers to the actual use of assets, which can reflect the actual value of assets and is an important reference for enterprise management.
Core elements of assets
The core elements of assets refer to the stability, liquidity and separability of assets.
The stability of assets refers to the value stability of assets, which can reflect the changing trend of assets and is an important reference for enterprise management.
The liquidity of assets refers to the liquidity of assets, which can reflect the liquidity of assets and is an important reference for enterprise management.
The separability of assets refers to the separability of assets, which can reflect the separability of assets and is an important reference for enterprise management.
asset management
Asset management refers to the effective management and utilization of assets by enterprises through reasonable management measures in order to achieve the business objectives of enterprises.
Asset management includes the purchase, use, maintenance, depreciation and scrapping of assets. The purchase of assets refers to the reasonable purchase of assets by enterprises according to their own business needs; The use of assets refers to the rational use of assets by enterprises in order to obtain economic benefits; Asset maintenance refers to the regular maintenance of assets by enterprises to ensure the normal use of assets; Asset depreciation refers to the reasonable calculation of asset depreciation according to the service life of assets; Asset scrapping refers to the reasonable scrapping of assets by enterprises according to their uses.
Asset valuation
Asset evaluation means that an enterprise reasonably estimates the value of assets according to the value of assets. Asset evaluation is an important basis for enterprise management, which can reflect the actual value of assets and is an important reference for enterprise management.
There are many valuation methods of assets, such as market method, income method, cost method and depreciation method. Market method refers to reasonably estimating the value of assets according to the market price of assets; Income method refers to the reasonable estimation of the value of assets according to the income of assets; Cost method refers to the reasonable estimation of asset value according to asset cost; Depreciation method refers to the reasonable estimation of the value of assets according to their depreciation.
conclusion
Assets are all assets owned by an enterprise that can be used to create value. They can be tangible assets or intangible assets. The characteristics and core elements of assets are the important foundation of enterprise management, so it is very important for enterprises to understand the characteristics and core elements of assets. The characteristics of assets include the nature, value and use of assets; The core elements of assets include the stability, liquidity and separability of assets. Asset management refers to the effective management and utilization of assets by enterprises through reasonable management measures in order to achieve the business objectives of enterprises; Asset evaluation means that an enterprise reasonably estimates the value of assets according to the value of assets. Therefore, enterprises should strengthen asset management and reasonably estimate the value of assets in order to achieve their business objectives.