Enterprise Management of fixed assets
From; Author:
First, the concept of enterprise fixed asset management, features
At present, the academic community did not make a specific fixed asset management clearly defined. Some only of fixed assets are defined the scope of management, but also the object of fixed assets, starting from the fixed asset management is defined, for example, the net Hao, high-Hui in the "code of fixed assets management system and development of assets" in that the fixed assets management fixed assets is targeted for the rise of change and reduce the life cycle, to ensure the safety of existing assets, and complete. The author believes that fixed asset management is more important is a process, so in this paper, fixed asset management refers to the management of fixed assets through activities to improve asset utilization, reduce the deadweight loss of assets and ultimately the effectiveness of fixed assets to maximize an activity.
It has the following characteristics: long-term. Fixed assets management activities throughout the production activities in the enterprise has always been, from the purchase of fixed assets, the use of such links to the scrap; extensive. Objects of fixed assets including corporate real estate management, real estate, equipment, and other content, is also involved in the management of more extensive, including production, management, accounting and other departments; diversity. Fixed asset management activities of the many methods, such as daily monitoring, periodic maintenance, evaluation and so on.
This article focuses on the corporate real estate, equipment management study to examine how to improve the management of fixed assets, the utilization of such fixed assets, reducing the deadweight loss of assets, so the production process in the enterprise to achieve maximum benefit purposes.
Second, the management of corporate real estate
Business activities are constantly changing, which requires real estate management company in time to adapt to changes in business activities, to ensure that business activities can be normal, while enabling enterprises to master the real estate to hedge against inflation and as possible to continue the development of enterprise value and make the appropriate contributions.
(A) establish a corporate real estate management information system
Enterprise real estate information including internal information (such as a list of these real estate prices, area use, utilization, purchase price or rental fees, renovation investment, lease Date, operating expenses, records, property tax, etc.) and external information ( If a list of these real estate prices and rental prices, etc.), the information in the list of these real estate purchase or rent one to create the file immediately, and be updated at any time. According to the needs of corporate real estate management and corporate decision-making needs should provide the appropriate time monthly real estate business and real estate property reports (six months or one year).
Corporate real estate management does not end at the real estate by lease or purchase are, and how ensuing among the various departments within the company on a reasonable allocation of the existing real estate, use, control of real estate taxes and operating expenses , repair, maintenance control, identify underutilized real estate, and how to further develop underutilized or excess real estate and many other management.
(B) the establishment of corporate real estate management
For larger enterprises, the real estate business can be regarded as a profit center management, is about all of the real estate business management of the centers are placed under the leadership of real estate companies in other business units operating according to the needs of their production to the market price or slightly lower than the market price of renting real estate to the center, which can make the business plan carefully, make full use of space, reduce unnecessary expenses, will help the enterprises to strengthen cost accounting. Center may sell or lease surplus real estate business out to make a profit from. Thus, the management of corporate real estate and economic benefits in the form can be accounted for to quantify, evaluate.
When the small size of the business, the corporate real estate management can be considered as a cost center, by its corporate and real estate related business advice, according to production and operation need to provide real estate, and its maintenance and control. Its work with the company's financial business operations, legal, marketing, personnel management, etc. are closely related, so the department can be placed in charge of business operations or corporate vice president in charge of financial leadership.
(C) the re-development of the corporate real estate
If the companies to stop a business or other reasons, resulting in a certain part of the real estate business were identified as redundant, the corporate real estate management department must be disposed of in a timely manner that its redevelopment, in order to prevent the efficiency of corporate profits due to no reduced use of resources.
Corporate real estate re-development can take many forms:
Reuse within the enterprise
The cases of sale or rental of real estate as it was
The number of real estate update, transform and then sell or rent
In general, after the update, after the transformation of real estate can add value, you can bring more economic benefits to the enterprise. If you sell a case (especially a large area) of real estate are in trouble, you can first go out of their lease can also be divided into a number of its smaller real estate, so that will help it sell. Analysis and comparison of these programs during the time factor should also be considered, to ensure that the financial net present value of the selected program is the largest NPV value.
Third, improve the overall efficiency of the equipment business equipment management
(A) strengthening equipment management is to reduce the early basis for equipment management costs
Equipment management is a pre-production before the equipment management. Design, selection of what kind of equipment put into operation on the economic benefits of investment in maintenance of equipment plays a decisive role.
On the one hand, rational design, scientific equipment selection is the key to early management. Design selection to the device when it is necessary to take into account the reliability, serviceability, maintenance, security and other factors, but also consider the situation to the plant. Series with the original equipment as possible, the only way to follow-up to equipment production, operation and maintenance of the economy and lay a good foundation. On the other hand, reasonable investment in equipment early helps reduce equipment operating costs. Traditional equipment life management, because all sectors are based on administrative units for the sector, management and operation and management of early phenomenon often disjointed, sometimes equipment just put into operation. Appeared to improve and transform the situation, affecting both production and increased investment, operation and maintenance and the early implementation of the design, investment control, co-phase approach can be refined to resolve this contradiction, not simply the pursuit of early management in the device to reduce investment, from the device The life cycle of the most economical point of view, a reasonable pre-investment help to reduce costs and increase efficiency.
(B) the establishment of the state accreditation system equipment management, maintenance of equipment, the use of the value of assets
Device is materialized in the capital, while there is value and use value. Equipment asset preservation and value-added to the work equipment is reflected in the value of the equipment itself, form management.
Form of management the value of equipment, mainly in two aspects: First, the value of equipment management, is on the way of equipment investment, investment recovery and create maximum benefits, after investment and other aspects of management: the second is the value of equipment management, equipment use value is the value of the carrier, through management tools and measures to reduce the loss of equipment function, maintain and restore the device's functionality. Equipment used in production activities to preserve and increase the value of the major maintenance and repair by the normal means to achieve. The device in the management of macro-control, restraint mechanism and enhance supervision Shu, that is, the value of the equipment used to conduct accreditation assessment, for which the equipment review system established and effective supervisory and surveillance system to condition monitoring and other modern means of production of major equipment condition monitoring, dynamic analysis. Qualitative and quantitative evaluation of the effectiveness of each unit equipment management, improve economic efficiency.
(C) control equipment operating risk and increase economic efficiency
Method of risk control equipment from the business point of view are the following:
1. Risk aversion. Risk aversion is to remove the risk of threats to attempt to measure the loss probability is zero.
2. Redundant reserves. Reserve is the spare equipment redundancy or backup plan ready. When the original set of all such failures, these alternative measures can begin immediately.
3. Risk diversification. The purpose of risk diversification is to reduce the device for specific things or people dependent. Separation is something or operating procedures are divided into several parts.
4. Risk transfer. There are two ways to transfer risk: one to pass out through the insurance contract; the other is to pass out through non-insurance contract. There are four common forms; sale and purchase contracts, lease contracts, outsourcing contract, the defense (or avoid expensive) protocol. The operational phase of the equipment management outsourcing contract by the contractor is to transfer risk onto a form.
5. Risk retention. The risk that companies voluntarily accept the adverse consequences of the incident down. Such as risk management, risk planning stage for some time to develop contingency plans for risk occurs, or when the risk of losses caused by the small amount of events does not affect the overall situation from time to time will be lost as a business expense.
