梅花生物科技集团固定资产管理分析
毕业论文关键字：固定资产；固定资产管理；固定资产评价指标
ABSTRACT Fixed assets generally refers to the period of use in more than a certain number of years, the unit value in the scope of the provisions of the standard and in the use process essentially saved the physical form of the original assets, the in production and business activities of the enterprise has a pivotal position. Fixed assets management system will directly affect the overall level of management. In the actual production and operation activities, the management of fixed assets is often ignored by the enterprise because of its long term, which leads to the low utilization ratio of fixed assets, the production, and unnecessary economic waste. Therefore, optimizing the level of fixed assets management has become an important part of the enterprise to improve their management level. The Meihua biological technology group as the research object, through access to the accounting report, lists some data were compared and chart analysis, combined with the actual production process of an enterprise to general description of the fixed assets management level and existing problems and expectations from the perspective of financial management proposed optimization, in order to improve the efficiency and benefit of fixed assets management.
Key words: fixed assets;fixed assets management; fixed assets evaluation index
目 录
摘 要 I
ABSTRACT II
摘 要 1
第一章 绪论 1
1.1研究背景 1
1.2研究意义 1
第二章 固定资产管理理论概述 3
2.1固定资产涵义与界定 3
2.1.1固定资产定义 3
2.1.2固定资产折旧计提方法简述 3
2.1.3固定资产分类 4
2.2企业固定资产管理的特点与内容 5
2.2.1企业固定资产核算的特点 5
2.2.2企业固定资产管理的内容 5
第三章 梅花生物科技集团固定资产管理现状分析 7
3.1梅花生物科技集团固定资产财务指标分析 7
3.1.1固定资产构成分析 7
3.1.2评价指标分析 8
3.3梅花生物科技集团固定资产管理现状评价 10
3.3.1企业营业规模稳定，逐步提高管理效率 10
3.3.2重视科技研发，营造良好企业文化 11
3.3.3固定资产成新率不高 11
3.3.4固定资产账不符实 12
第四章 提升梅花生物科技集团固定资产管理水平的对策分析 13
4.1提升固定资产管理意识，改善管理制度 13
4.2明确固定资产核算体系，规范日常核算 13
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