What Are the Different Types of Asset Management Application?

Asset management, whether in an enterprise or an institution, is an important job for managers. With the popularization of computer technology, asset management, especially fixed asset management, has a relatively clear management process and its supporting management software. The "asset management software" described in this entry, combined with barcode technology, assigns a unique barcode asset tag to each asset being managed, emphasizing the whole-course management of the asset throughout its life cycle. These management concepts and their technical implementations can be used for reference by management personnel as well as reference for software development.

Asset management software

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Asset management

"Asset Management Software" is a management software featuring physical management as its characteristics, a computer as its operating platform, and its advantages of speed, accuracy and comprehensive functions.

The "Asset Management Software" system uses a C / S structure and a distributed database.

The system uses advanced barcode technology to comprehensively and accurately monitor the physical assets from purchase, acquisition, cleanup, inventory, borrowing and return, maintenance to scrap, combined with asset classification statistics and other reports to truly achieve account matching. While following domestic

After entering the data of each newly purchased asset into the computer, the computer will automatically print the self-adhesive barcode. The content on the barcode can be set by the user, including

1. Asset daily operation management function

mainly include

Overview of the status of domestic enterprises

Units invest a lot of money each year to purchase various assets, but over time, it is difficult to know in time and clearly how many assets the unit and its affiliates have, where they are located, where they are stored, who is using them, What's the situation. In addition, the utilization efficiency of fixed assets is low, and repeated purchases are serious. Asset transfers are incomplete when employees leave or change jobs, and often there is no way to quickly and completely check the assets held by this person, resulting in the loss of assets. The responsible person is not clear, the inspection and inventory work is heavy, and the error rate is high, which brings a lot of work difficulties and errors to the asset management department. There are often phenomena such as inconsistencies in the accounts, large differences between the book value and the actual value. System main interface

Solution

In view of the above problems, the traditional manual management methods and general fixed asset management software cannot solve all the above problems. On the basis of full research and analysis of the fixed asset management business needs of state-owned enterprises, private enterprises, and administrative units, our company has developed a coded fixed asset management system, introduced coding technology to fixed asset management, and effectively solved fixed assets. Difficulties in asset management make it easier and more effective for a unit to manage fixed assets, which not only saves a lot of funds for the unit, but also provides important logistical guarantees for improving the unit's production and operation efficiency.

Features of the fixed asset management system

(1) Based on physical management and characterized by the application of coding technology

Through advanced coding technology, the real-world fixed assets are fully monitored from purchase, acquisition, transfer, inventory, liquidation to scrapping, etc., and combined with a variety of asset classification statistics and other reports to truly achieve "accounts, cards, properties" consistent.

(2) In the process of fixed asset management, each physical asset of the unit is given a unique coding identifier

After scanning the coded identification with a data collector, it is transferred to the computer to accurately complete the inventory of the physical object. The automatic error correction and real-time alarm function is implemented in the data collector software, which fundamentally eliminates the unavoidable errors, missed disks and heavy disks in the past manual inventory. Totally authentic and reliable.

(3) Management functions for low-value consumables and information products

(4) Fast and accurate verification and inventory

(5) Statistical query function is powerful, the interface is clear and friendly, and the operation is simple

(6) Automatic depreciation and other accounting information

(7) Statistical reports can be easily and quickly exported to EXCEL, allowing users to adjust and generate more reports by themselves

System Function Module

(1) Definition of basic data: authority setting, asset classification, department setting, purchase method, funding source, use direction, storage location, etc.

(2) Asset entry, label printing and posting

(3) Daily asset management: depreciation, transfer, reduction, change in value, change in useful life, change in storage location, change in asset status, etc.

(4) Verification and inventory: data transfer, data upload, inventory report generation

(5) Statement statistics and query: query of total assets, query of change records (transfer records, value changes, changes in useful lives, storage location changes, asset status changes), asset reduction reports, asset depreciation schedules, various analysis tables, Age asset statistics, asset growth trend graphs, etc.

Overall benefits of fixed asset management systems

(1) By implementing our coded fixed asset management system, the unit can quickly understand the status of all assets purchased every year since its establishment.

(2) Strengthened the management of purchased fixed assets, avoiding repeated purchases and waste.

(3) Dispose of idle assets and assets with low efficiency (such as deployment, sale, lease, etc.) to improve the efficiency of capital utilization.

(4) When employees leave or change jobs, assets can be transferred quickly and completely to avoid unnecessary loss of assets.

(5) The verification, inventory and depreciation calculations are not only fast and accurate.

(6) Provide a more reliable basis for unit asset evaluation and decision-making, and avoid omissions and hidden dangers that the unit may cause in the management of fixed assets

demand analysis

Fixed assets are important resources for enterprises, and they include production and non-productive assets. Fixed assets occupy a large amount of capital of an enterprise, and the management of fixed assets is an important basic work of an enterprise. Fixed assets are the main means of labor of an enterprise. Its quantity, quality, and technical structure mark the production capacity of an enterprise and the development level of its productivity.

Fixed asset management and accounting is an important part of corporate financial management accounting. Physical management and value accounting are separate in the enterprise. At present, the equipment department and the financial department are separately responsible. Therefore, the accounting and management of enterprise fixed assets is a specific And complicated work.

The use of modern information technology to strengthen the accounting management of fixed assets can greatly reduce the accounting workload and speed up the collection of information. Through enhanced management, the integrity of fixed assets can be protected, the potential can be fully tapped, and the use of fixed assets can be continuously improved. The use of economic benefits not only helps enterprises to increase product output, increase product varieties, improve product quality, reduce product costs, but also saves capital investment in enterprises, continuously expands the scale of enterprise assets with limited construction funds, and realizes state-owned assets. Value preservation and appreciation. According to the economic nature and turnover characteristics of fixed assets, the basic requirements for enterprise fixed asset management are:

(1) Guarantee the integrity of fixed assets.

(2) Improve the integrity and utilization of fixed assets.

(3) Accurately verify the demand for fixed assets.

(4) The proper depreciation method is used to correctly calculate the depreciation of fixed assets.

(5) Scientifically predict investment in fixed assets.

Overview of Fixed Assets

( 1). The concept of fixed assets

China's enterprise accounting system stipulates that fixed assets refer to houses, buildings, machines, machinery, transportation vehicles and other equipment, appliances, tools, etc. that are used for more than one year. Items that do not belong to the main equipment for production and operation, with a unit value of more than 2,000 yuan and a useful life of more than two years, shall also be managed as fixed assets.

(2). Classification of fixed assets

In order to strengthen the management of fixed assets, scientific classification of fixed assets must be carried out. Fixed assets can be classified according to different signs.

According to the economic use of fixed assets, it is divided into fixed assets for production and fixed assets for non-production. Through this classification method, the proportion of various types of fixed assets in all fixed assets can be analyzed, and the structure of fixed assets can be studied to facilitate the understanding of the mechanization level of production technology. .

According to the use of fixed assets, it is divided into in-use, unused and unused fixed assets. Through this classification method, it is possible to analyze the utilization degree of the fixed assets of the enterprise, urge the enterprise to improve the utilization efficiency of the fixed assets, and ensure that the depreciation is correctly calculated.

According to the affiliation of fixed assets, it is divided into own fixed assets and finance leased fixed assets. Through this classification method, it is conducive to management, organizational accounting and depreciation according to the ownership relationship.

According to China's current financial system, the above-mentioned classification methods for fixed assets of enterprises are divided into the following seven categories:

(1) Fixed assets for production. The detailed classification is based on economic use.

(2) Non-production fixed assets.

(3) Lease out fixed assets.

(4) Unused fixed assets.

(5) No need for fixed assets.

(6) Finance leased fixed assets.

(7) Land.

Contents of Enterprise Fixed Asset Accounting Management

In summary, the management of fixed asset accounting has the following three tasks:

(1) Strict management of fixed asset cards, including management of fixed asset cards, including card additions, deletions, inquiries, printing, monthly aggregation, and classification.

(2) Correctly, comprehensively and timely record the increase, decrease, and use of fixed assets to protect the safety and integrity of production materials. Increasing the fixed assets of an enterprise can be carried out by means of purchase, construction, etc .; the fixed assets can be reduced by means of sale or scrap. In order to truly reflect and monitor the increase and decrease of the fixed assets and the actual situation, it is necessary to establish and improve a fixed asset account book system. Due to the characteristics of fixed assets, the total classification and detailed accounting of fixed assets should be carried out. In the book system of fixed asset accounting, the "fixed asset register" general ledger reflects the increase and decrease of fixed assets at the original value; the "accumulated depreciation" account reflects The wear value of fixed assets in the process of use; "Fixed Asset Registration Card" performs detailed classification and accounting on them.

(3) Correctly calculate the depreciation and repair costs of fixed assets, and perform depreciation and repair of fixed assets to ensure the realization of simple reproduction of fixed assets.

There are many methods for calculating depreciation, such as "average years method", "workload method", "double declining balance method", "sum of years method", etc. In actual work, the calculation of depreciation of fixed assets is through The "Fixed Asset Depreciation Calculation Form" is prepared, which is the basis for the calculation of the total classification of fixed asset depreciation.

Features of fixed asset accounting management

The fixed asset accounting management system has three obvious characteristics, namely a large amount of data storage, a small amount of daily data input, and a large amount of output content.

In general industrial enterprises, fixed assets are not only of high value but also in large quantities. There are also a large number of data items reflecting each fixed asset. At the initial stage of the operation of the fixed asset management system, it is necessary to initialize all relevant data of the current fixed assets through system initialization Enter the computer at a time. From the perspective of the entire storage volume, the fixed asset management system is a system with a large amount of data and a large storage space.

After the fixed asset management system is put into operation, the data that needs to be input daily is generally limited to the purchase, cleanup, sale, and internal transfer of fixed assets that involve changes in the fixed assets of the enterprise. Generally speaking, there is not too much such business in the enterprise. In addition, the frequency of occurrence is also very scattered. In addition, there is very little data to be entered. For computers, this feature

It is a very favorable condition. Because less data is entered, there is less chance of error. Once the original data about a fixed asset is entered correctly, it can be used for a long time until it is scrapped or sold.

The daily output of the fixed asset management system is large. This is due to the different use purposes, often the data item indicators of the same fixed asset are required to be reflected on different output accounts. In the manual management mode, the workload of compiling such an output account is not only very large, but also limited by manual conditions, and prone to inconsistent data errors. After the computer is used for processing, the speed of production of the account books is increased, and the inconsistency of the data can also be avoided.

On the other hand, after using computer processing, it is necessary to establish a strict change data collection system and set up full-time personnel to be responsible for system operation and maintenance. After the fixed assets are built or put into use, they will be scattered in various use departments of the enterprise, involving many specific users. Although there are usually few changes in use, they are often easily ignored once they change. Therefore, when using computer technology to establish a fixed asset management system, you must first carry out an inventory check of the fixed assets, and enter the computer after the accounts are consistent; in addition, it is more important to establish a strict fixed asset management and change data collection system As an integral part of the internal control system of the enterprise accounting system, ensure implementation so that change data can be collected in a timely manner and relevant records updated to enable the fixed asset management system to correctly reflect the actual situation of the enterprise's fixed assets.

Accounting of fixed assets

(1). Accounting for increase and decrease of fixed assets

The increase in fixed assets is mainly the purchase of equipment and the completion of self-construction, other status or personal investment inputs, financing leases, receiving donations, profitability, etc .; the decrease in fixed assets refers to the sale, retirement, damage, and loss of fixed assets, etc. .

Fixed asset increase and decrease vouchers are input data of the fixed asset management system. When carrying out the detailed accounting of fixed assets, it is necessary to register the "fixed asset register" and "fixed asset registration card" in detail based on the original vouchers, such as the fixed asset acceptance form and scrap form.

The Fixed Assets Register is to open account pages according to the types and details of fixed assets, and set up columns according to the storage and use units, register in order according to the date of increase and decrease of each fixed asset, and balance out monthly to reflect the total. Increase, decrease and balance of various types of fixed assets in each unit and department

The "fixed asset registration card" is set for each fixed asset item, one for each fixed asset item. In each card, record the detailed information of the registered fixed assets, such as the fixed asset number, name, specifications, auxiliary equipment, using unit, location, construction time, starting time, original value, estimated service life, depreciation information, etc. .

As long as the accounting is based on the original vouchers for the increase and decrease of fixed assets as accounting vouchers, the fixed asset sub-ledger will be registered based on the vouchers and original vouchers, and the fixed asset registration card will be produced. The general ledger will be compiled based on the vouchers, and the financial staff will prepare The fixed asset registration cards are sent to the management department and the use department respectively, and the accounts, certificates, materials, and cards are checked to make them fully comply with and ensure the integrity of the fixed assets.

Accounting for depreciation of fixed assets

In accordance with the provisions of the corporate financial system, housing, buildings, machinery and equipment in use, instruments and meters, transportation vehicles, tools and appliances, equipment for seasonal decommissioning and overhaul, fixed assets leased under operating leases, and financing For fixed assets leased, the depreciation fee should be drawn on a monthly basis. Depreciation is not provided for unused or non-used fixed assets other than houses and buildings, fixed assets leased under operating leases, fixed assets that have been fully depreciated and continue to be used.

Accounting for repair of fixed assets

Repair is to restore the original performance of fixed assets. Generally speaking, neither major repairs nor frequent small and medium repairs will not extend the useful life of fixed assets or increase their expected service capacity. Therefore, general repairs of fixed assets and Do not change the fixed asset registration card and various information about the books.

Outline design

After clarifying the business requirements for fixed asset management, in order to meet the various accounting requirements mentioned above, the data flow of the fixed asset management system must first be analyzed. Including the system's data flow source, data accounting process, and final data flow.

Data sources for fixed asset accounting

(1). Information about existing fixed assets provided by the fixed asset management department.

(2) Establish original vouchers such as fixed assets or input, donations, etc. from relevant entities, such as payment slips, delivery slips, and acceptance slips.

(3). The relevant original documents such as declaration forms, transfer orders, receipts and payments, etc. for the sale, scrapping, or transfer of investment of fixed assets.

(4). Expansion, reconstruction or lease of fixed assets, internal changes, etc.

(5). Calculations of depreciation and withholding or amortization of repair costs, documents such as repair costs.

(6). Inventory and loss information of the inventory report of fixed assets.

Data accounting process of fixed assets

(1). After the increase or decrease of fixed assets occurs during the month, the corresponding original vouchers are entered into the system, and after inspection and classification, fixed asset increase tables, reduction tables, and internal transfer tables are generated. Special attention should be paid to the fact that when the system is initially put into operation, the fixed asset management cards originally made by hand need to be entered into the computer all at once, and the fixed asset registration card record form is established, which will be used as a basic database in the future.

(2). According to the fixed asset registration card record sheet at the beginning of the month, depreciation of fixed assets shall be accrued in accordance with relevant regulations to generate a fixed asset depreciation calculation form.

(3). According to the fixed asset depreciation calculation table, fixed asset increase table, reduction table, the transfer data is classified and summarized, and the data is automatically generated into the transfer voucher and transferred to the account processing system.

(4). According to the fixed asset depreciation calculation table, the depreciation expenses are classified and summarized, and the data is allocated. This data is automatically transferred to the cost accounting system for use in cost calculation.

(5) At the end of each month, the fixed asset registration card record table is updated with the fixed asset increase table, decrease table, and internal transfer table, that is, the added fixed asset record is automatically inserted, and the transferred fixed asset record is automatically deleted. Fixed assets change their department of use.

(6). Print out various reports according to the fixed asset depreciation calculation form, fixed asset increase form, reduction form, internal transfer form, and fixed asset registration card record form, such as fixed asset depreciation calculation form, fixed asset increase and decrease change form, Asset classification statistics table, etc.