【作者】 刘明；

【导师】 张雪芬；

【作者基本信息】 苏州大学 ， 工商管理（专业学位）， 2013， 硕士

【摘要】 固定资产全流程管理是公司管理中重要的组成部分，是从固定资产的预算编制到采购、转固、日常管理到最后报废的全过程管理。涉及到的业务繁杂且琐碎，涉及到的部门和人员也比较广泛，小到笔记本电脑，大到厂房生产线，都属于固定资产的全流程管理对象，而管理上的难度也各不相同。但是，就目前来看，很多公司对于固定资产的管理并不十分重视，存在账实不符、去向不明、项目费用归集混乱、投资计划落实不到位等等问题。而引起这些问题的原因之一，就是公司各部门重运营中的诸如存货管理、现金流管理等，轻视固定资产这一类沉没成本的管理。本文将运用目前比较成熟的科学的业务流程管理方法和固定资产投资预算方法，配合实地调查、文献研究和定量分析与定性分析相结合等研究方法，针对被研究目标H公司的固定资产管理全流程进行适当改造，最终优化H公司固定资产的管理方法，为公司固定资产管理提供典型的研究案例。更多还原

【Abstract】 The whole process management of Fixed Assets is one of the most important parts ofcompany management. This process includes investment budget, equipment purchase,registration, daily administration and disposal. It relates to many complex and trivialbusiness which many departments and staff involved in. The objects of this process are assmall as laptops and as big as production lines bring about the difficulty and identical ofthe management. But so far the problems just like the discrepancy between accounting andobject, the inaccuracy of assets status, the confusion of project cost and the implement ofinvestment and so on come from the indifference of Fixed Assets management in thecompany. On the contrary, many companies pay more attention to the stock control andcash flow management which bring about the problems of Fixed Assets management. Thisarticle will apply the mature and scientific method about business process management andFixed Asset investment budget to transform the whole process of Fixed Asset managementappropriately and optimize the method of business control. The research technique will becombined with field investigation, document research, quantitative analysis and qualitativeinvestigation in this article which will be the representative case for Fixed Assetsmanagement of corporation.更多还原