嘉禾食品有限公司固定资产管理分析.docxVIP

摘 要 固定资产是企业的实力支持之一，是企业生产物质产品和服务产品必须具备的条件或因素之一，同时还是企业生产发展的硬实力。企业能否在行业中生产下来并成为行业的前列取决于固定资产管理的质量。本文将以嘉禾食品有限公司（以下简称为嘉禾公司）为中心点，首先对固定资产的内容进行了简单的描述，陈述了关于固定资产的基本理论，分析了固定资产在企业的重要作用；其次描述嘉禾公司的固定资产现状情况；然后研究分析嘉禾公司固定资产存在的问题，其固定资产从前期购置入账开始到后期管理都存在问题，这些固定资产问题已经严重影响了该公司的发展；最后综合分析并探讨了嘉禾公司应提出强化固定资产的核算监督、建立有效管理机制、优化闲置资产调剂和处置、优化采购管理环节、优化后期管理使用制度等相应的对策，以便解决该公司在生产经营过程中存在的成本问题，保护固定资产的安全完整以实现利润最大化。 关键词：固定资产管理 采购管理 嘉禾食品公司 Abstract Fixed assets are an important part of corporate assets,one of the production tools and productivity factors of an enterprise,and the material foundation on which an enterprise depends.For an enterprise,the quality of fixed asset management is one of the factors that directly affects the competitiveness of the enterprise.This article will take Jiahe Food Co.,Ltd.(hereinafter referred to as Jiahe Company) as the center point.First,it briefly introduces the content of fixed assets,introduces the basic theory of fixed assets,and analyzes the importance of fixed assets in enterprises.The current status of Jiahes fixed assets; then it elaborates on the problems of Jiahes fixed assets， such as inaccurate accounting and inaccurate pricing,lack of effective management mechanisms,untimely adjustment and disposal of idle assets,unreasonable procurement management,and later management use Irrational and other issues, these fixed assets issues have seriously affected the companys development; finally,comprehensive analysis and discussion of Jiahe Company should propose to strengthen the accounting supervision of fixed assets,establish an effective management mechanism,optimize the adjustment and disposal of idle assets,and formulate reasonable Corresponding countermeasures,such as purchasing plan and optimizing the management and use system in the later period,in order to solve the cost problems in the companys production and operation process,protect the safety and integrity of fixed assets to maximize profits. Keywords: Fixed asset management Procurement management