春兰股份公司固定资产管理研究
本文从企业固定资产管理方面着手，以春兰股份有限公司为例，通过对春兰股份有限公司过往情况和现在境况的了解和春兰股份有限公司与同行业公司的对比，再加上相关理论为基础和依据，找出企业固定资产管理中存在的问题，并有针对性地提出相应的解决对策，为春兰股份有限公司企业今后对于固定资产的管理提出一些建议，为其他家电制造类企业提供一些借鉴和帮助。
毕业论文关键词：春兰股份有限公司；固定资产管理；闲置资产；解决对策
Abstract
With the development of the times, many enterprises in the continuous progress, growing. The fixed assets of the enterprise in the enterprise operation and development process has a very important position is foundation to promote the constant development of the enterprise, is the enterprise production and management activities are an integral part of the important material conditions, more enterprises to occupy the market, improve the market competitiveness of enterprises, promote the steady development of enterprises source of power. But in the process of enterprise fixed asset management, there are often various problems, leading to the enterprise fixed assets idle, resulting in economic losses of enterprises, hinder the rapid development of enterprises.
This text begins from the aspects of the management of fixed assets of enterprises, Chunlan shares Co., Ltd., for example by Chunlan Co., Ltd.'s past and now situation understanding and Chunlan Co., Ltd. with companies in the same industry, and related theory as the foundation and basis, find out problems existing in the management of fixed assets of enterprises, and to put forward the corresponding countermeasures, Chunlan shares Co., Ltd. is an enterprise in the future for the management of fixed assets put forward some suggestions and other home appliances manufacturing enterprises to provide some reference and help.
Keywords: Chunlan Limited by Share Ltd; fixed asset management; idle assets; Countermeasures
目 录
摘 要 I
Abstract II
第一章 引言 1
第二章 企业固定资产管理的概述 2
2.1企业固定资产的性质 2
2.2企业固定资产的分类 2
2.3企业固定资产管理工作内容 2
第三章 春兰股份有限公司固定资产管理的现状 4
3.1春兰股份有限公司基本情况的概述 4
3.2春兰股份有限公司固定资产管理程序 5
3.3春兰股份有限公司固定资产有关数据分析 7
第四章 春兰股份有限公司固定资产管理存在的问题及原因 11
4.1管理者战略决策失误 11
4.2固定资产盲目采购 11
4.3固定资产闲置 11
4.4管理制度混乱及账实不符 11
第五章 完善春兰股份有限公司固定资产管理的对策 13
5.1加强管理者管理意识 13
5.2完善固定资产采购机制 13
5.3及时处理闲置及报废资产 13
5.4建立健全固定资产管理制度 13
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