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论文编号：	12683
作者编号：	2320180658
上传时间：	2021/6/21 11:21:04
中文题目：	H公司固定资产管理优化策略及实施
英文题目：	Optimization Strategy and Implementation of Fixed Assets Management for H Company
指导老师：	李勇建
中文关键字：	固定资产；全流程管理；业务流程重组；资产管理优化
英文关键字：	Fixed assets；Whole process management；Business process reengineering；Assets management optimization
中文摘要：	固定资产是构成企业资产的重要部分，伴随我国市场经济的快速发展，企业发展速度不断提升、规模不断扩大，固定资产数量价值不断增加，固定资产在企业正常生产经营活动中发挥着无可替代的作用，将直接影响企业资产质量、营运成本和企业效益。由于部分管理者忽视固定资产的全流程管理，部分企业极容易出现固定资产账实不符、资产使用效率低甚至出现长期闲置浪费的现象。因此，企业要想实现健康可持续发展，提高资产管理效率，加强并优化企业固定资产管理具有非常重要的现实意义。 本文以H公司为案例研究对象，以文献与案例结合研究、调研分析、定性定量结合分析为研究方法对H公司固定资产管理问题进行分析研究。首先，通过对固定资产管理方面文献学习回顾，总结出专家学者对固定资产全流程管理及业务流程重组理论的论述，作为本研究的主要理论依据；然后，具体分析H公司固定资产管理现状、出现问题；再次，在分析问题成因的基础上，结合H公司实际情况，运用相关管理理论和方法，提出H公司固定资产管理优化方案、项目实施与保障，方案具体包括组织架构优化、管理流程优化（四阶段：投资预算、采购立项、日常运维、处置清退）、建立健全绩效评价体系、加强信息化建设，然后介绍了M项目实施并对方案实施思想保障、制度保障、人才保障、监督保障制定了研究方案；最后，总结了本文的主要研究结论，阐述了全流程管理、流程再造在H公司固定资产管理实践应用存在的问题和下一步研究方向。 固定资产是企业资产的重要部分，通过加强固定资产的全流程管理及业务流程重组有助于降低企业运营成本、提升资产质量、增加企业效益。本文的主要研究成果是通过对固定资产管理的系统研究，创新性的提出了固定资产全流程管理应用和具体实施方案，通过H企业业务流程重组改造固定资产管理流程，可以为相关企业运用固定资产全流程管理、业务流程重组等先进管理方法提高固定资产管理能力提供依据。将全流程管理、业务流程重组开创性的综合应用于固定资产管理优化，是本论文的核心和创新点。
英文摘要：	Fixed assets is an important part of enterprise assets, along with the rapid development of China's market economy, the speed and scale of enterprise development is constantly increasing, increasing fixed assets in the enterprise production and operation plays an irreplaceable role, will directly affect the quality of enterprise assets, operating cost and enterprise benefit. Because some managers neglect the whole process management of fixed assets, some enterprises are very prone to the phenomenon of non-conformity of fixed asset accounts, inefficient use of assets and even long-term idle waste. Therefore, it is of great practical significance for enterprises to achieve healthy and sustainable development, improve the efficiency of asset management, and strengthen and optimize the management of fixed assets. This thesis takes H Company as the case study object, and takes the combination of literature and case research, research analysis and qualitative and quantitative combination analysis as the research methods to analyze and study the fixed asset management problems of H company. First of all, based on the literature review of fixed assets management, this thesis summarizes the discussion of experts and scholars on the theory of the whole process management of fixed assets and business process reengineering, which is the main theoretical basis of this study. Secondly, take H Company as an example to analyze the current situation and problems of its fixed assets management. Again, on the basis of the analysis of the cause of the problem, in combination with the practical situation of H company, using the related management theory and method of H company's fixed assets management and optimizing scheme and implementation of security, the plan including the organizational structure optimization, management process optimization (four stages: the budget of the investment, procurement project, daily operations, repel and disposal), establish a sound performance evaluation system, strengthen the construction of informatization, then it introduces the implementation of M project and makes a research plan for the ideological guarantee, system guarantee, talent guarantee, supervision guarantee; Finally, it summarizes the main research conclusions of this thesis, and expounds the problems existing in the practice of whole process management and business process reengineering in the practice of fixed asset management in H company and the next research direction. Fixed assets is an important part of enterprise assets, which can help reduce the operating costs, improve asset quality and increase enterprise efficiency by strengthening the whole process management and business process reengineering of fixed assets. The main research results of this thesis are through the systematic study of fixed asset management, innovatively put forward the application and concrete implementation plan of fixed assets whole process management, through the H enterprise business process reengineering to transform the fixed asset management process, can provide a basis for the relevant enterprises to use fixed assets whole process management, business process reengineering and other advanced management methods to improve fixed asset management capacity. Applying the pioneering comprehensive application of whole process management and business process reengineering to fixed asset management optimization is the core and innovation point of this thesis.
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