Five Major Problems In Enterprise Asset Management

At present, the present situation of asset management in Chinese enterprises refers to a business cycle with a longer period of service, usually more than one year or longer than a year, with assets above the prescribed standard and assets that remain in the original physical form during the use.

First, depreciation is used as the regulation system of cost and profit. The fixed assets of enterprises should be depreciated according to the regulations, and their value will be pferred to production cost gradually, and the funds can be recovered through sales revenue.

However, some enterprises do not extract depreciation according to the regulations, but according to the current operating indicators, they should make more or less mention or do not mention depreciation, so as to achieve the purpose of regulating costs and profits.

Two, the phenomenon of overdue use of enterprise assets is serious in the market economy. Some enterprises are short of funds and have no financial resources to carry out asset upgrading because of the wrong way of production and marketing or the existence of three party debt.

This can save the cost of purchasing new assets, but the quality of its products has been greatly reduced.

Three, the enterprise assets account does not conform to the regulations. Enterprise asset management must establish physical ledgers and physical cards to record assets names, purchase time, specifications, models, quantities, etc. at the same time, the Assets Department of the enterprise shall be responsible for the custody. The finance department shall regularly conduct physical inventory and check with the financial department's fixed assets account.

However, some enterprise assets management thldl.org.cn system is not perfect and imperfect. The finance department and the equipment department are not well coordinated in terms of equipment quantity, scrap, sale and so on, or the assets are not accounted for timely, and there is a lack of regular or irregular checking and checking. The assets account of the financial department does not conform to the objects under the jurisdiction of the equipment department, which can easily lead to the loss of enterprise assets.

Four, leaders do not pay much attention to, the quality of personnel is uneven. Many accountants are less aware of the strict implementation of the accounting system, the level of professional ethics is uneven, accounting is not standardized, and financial management is not rigorous.

In addition, many leaders believe that the financial affairs of public institutions are very simple, do not attach importance to financial personnel, and even appear in appointments.

Part time accounting.

As a result, some accountants do not understand the accounts at all, do not understand the financial system, and even do not understand the basic accounting and accounting relations.

Five.

Improper maintenance and storage, many enterprises in order to complete the assessment index, not strictly enforce the equipment repair plan, less repair or even no repair, thus affecting the normal life and proper ability of the equipment, there is a short-term behavior of assembling equipment, ensuring production and protecting profits.

For unused or unused assets, there is also a problem of poor safekeeping.

Some enterprises store their equipment in open air, causing wind and rain.

Some equipment is even lost, and its losses are obvious.

Enterprise asset management is very important for most companies, because an enterprise's management of assets is reasonable, it will save a lot of cost for the company, and reasonably manage the assets of enterprises, so that their lifespan can be increased in relative time, and also for the company to get extra income.

What's more, for a small and medium-sized enterprise, the scale of itself is not large, which makes it more important to pay attention to the cost.