科华生物工程有限公司固定资产管理研究.docxVIP

PAGE PAGE 11 科华生物工程有限公司固定资产管理研究 摘要：现如今我国的市场经济在迅速增长，而固定资产管理对于一个企业来说扮演着至关重要的角色。现代的高新技术企业，要在日益激烈的商业化时代成为佼佼者，该企业就必须要加强固定资产的管理，提高员工和领导的工作效率，实现资源的合理配置，这样才能保障企业的效益和发展。科华生物工程有限公司作为医药制造企业，生化试剂和医疗机械，还有企业所需的机械设备零配件等等这些生产设备都有自己的使用寿命，通过这些重要因素从而考验企业对于固定资产的技术水平和管理水平，也决定了企业的未来生产经营状况。本文首先大致了解了固定资产管理的理论概况，接着对企业固定资产做出现状分析，针对固定资产管理过程中存在的问题和原因进行探讨，最后做出具体管理对策，促使企业获得更大的社会效益，为企业谋得更加长远的发展。 关键词：科华生物工程有限公司；固定资产；管理对策 Research on fixed assets management of Kehua Bioengineering Co., L Abstract: Now Chinas market economy is growing rapidly, and fixed assets management plays a crucial role for an enterprise. Modern high-tech enterprises, in order to become the best in the increasingly fierce era of commercialization, the enterprise must strengthen the management of fixed assets, improve the work efficiency of employees and leaders, and realize the rational allocation of resources, so as to ensure the efficiency and development of the enterprise. Progress of biological engineering co., LTD. As a pharmaceutical manufacturing enterprise, biochemical reagents and medical machinery, and the enterprise required mechanical equipment spare parts, and so on the production equipment has its own life, through these important factors to test for the technical level and management level of fixed assets also determines the future of the enterprise production and operation conditions. This paper first roughly understood the theoretical overview of the fixed assets, and then made an analysis of the current situation of the fixed assets of enterprises, in view of the problems in the management of fixed assets and the reasons for analysis and discussion, and finally made specific management countermeasures to promote enterprises to obtain greater social benefits, for enterprises to seek a more long-term development. Key words: Kehua biological engineering co., LTD.；Fixed assets；Management game 1 相关理论基础 1.1 固定资产的理论概况 固定资产自身的含义。一个公司的固定资产对于该公司来说是重中之重的核心组成，固定资产的多和少对公司的未来发展以及公司的利益都会产生很大程度上影响，并且固定资产是公司所有资本中价值最大的资产