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论文编号：	13234
作者编号：	2120192977
上传时间：	2022/6/8 16:48:07
中文题目：	ZC建材公司闲置资产管理研究
英文题目：	Research on Idle Assets Management of ZC Building Material Company
指导老师：	王志红
中文关键字：	闲置资产；建材企业；资产处置；资产管理
英文关键字：	Idle Asset Management; Building Materials Enterprise; Asset Disposal; Asset Management
中文摘要：	闲置资产的存在会在一定程度上使得资产整体不能或者较为低效地发挥自身经营效益，而资产的保值增值是评价一家企业经营业绩的重要考核指标，企业闲置资产若得不到很好地管理，也就无法保证实现其整体资产的保值增值，进而影响企业经营业绩的提升。因此，企业在日常资产管理过程当中，需要重视对闲置资产的管理，解决因为资产闲置导致的一系列管理和资金上的问题。 随着绿色低碳概念的深入人心，国家相关政策对于今后建材产品发展方向起到一定的指导作用，更多的建材企业选择对产品转型，由传统的、耗能高的产品转向生产市场需要的、新型的、耗能低的产品。此外，一些建材企业在前期市场调研阶段不够充分，加之资产管理上较为粗放，风险意识也不够强，导致闲置资产数量增多。与此同时，近两年来受到新冠疫情的影响，建材企业订单量减少，仓库挤压大量存货，而这些都让本文对ZC建材公司闲置资产管理的研究充满现实意义。 本文通过对国内外关于闲置资产管理的研究进行梳理与学习，尤其是建材企业在闲置资产管理方面的经验，结合财务和管理相关专业知识对案例企业实际情况进行剖析，找到适合的闲置资产管理改进方案。首先，结合财务相关指标对ZC新型建材公司的闲置资产及时识别。随后，再对其进行分类判断，确定一项闲置资产是属于生产安排过剩型还是生产技术淘汰型。接着，根据不同类型闲置资产的特点，结合闲置资产处置中最常使用的四类方法，即直接出售、开展租赁业务、资产置换和技术更新改造，通过对不同方案预计收益、资产折旧、相关费用等计算比较净现值大小，确定最适合不同类型闲置资产的处置方案，方便日后遇到相同类型闲置资产的时候，可以快速、准确地匹配到合适的处置方案，缩短因为企业管理效率低下而造成闲置资产停留的时间。同时，加强资产管理部门的闲置资产管理意识，提升ZC建材闲置资产管理基础工作水平，从源头上减少闲置资产的产生，帮助ZC建材更好地管理闲置资产以及整体资产，提高经营效益。 通过本文的研究，希望可以真正对ZC新型建材公司的闲置资产管理起到作用，也能为国内其它建材企业闲置资产管理提供一定的借鉴意义和改进思路。
英文摘要：	The existence of idle assets will make the assets as a whole unable or relatively inefficient to exert their own operating benefits to a certain extent, and the appreciation and preservation of assets is an important assessment indicator for evaluating the performance of an enterprise. It cannot guarantee the appreciation and preservation of its overall assets, thereby affecting the improvement of business performance and endangering the safety of corporate assets. In order to realize the appreciation and preservation of enterprise assets, enterprises need to pay attention to the management of idle assets in the process of daily asset management, and solve a series of management and capital problems caused by idle assets. As the concept of green and low carbon is deeply rooted in the hearts of the people, the relevant national policies will play a certain guiding role in the development direction of building materials products in the future. More building materials enterprises choose to carry out product transformation, from traditional products with high energy consumption to new products with low energy consumption required by the market.In addition, some building materials companies did not have sufficient market research in the early stage, coupled with extensive asset management and insufficient risk awareness, resulting in an increase in the number of idle assets. At the same time, due to the impact of the new crown pneumonia epidemic in the past two years, the order volume of building materials companies has decreased, and the warehouses have squeezed inventory and increased, which makes the research on the idle asset management of ZC building materials company full of practical significance. This paper analyzes the current economic environment by combing and learning the research on idle asset management at home and abroad, especially the experience of building materials enterprises in idle asset management, and combines the actual situation of the case enterprises to analyze the idle assets of ZC New Building Materials Company. Formulate reasonable identification standards, and then classify and judge them to determine whether an idle asset is of excess production arrangement or eliminated production technology. According to the characteristics of different types of idle assets, combined with the four most commonly used in idle asset disposal. Similar methods, that is, direct sales, leasing business, asset replacement and technological renovation, analysis and matching, to determine the most suitable disposal plan for different types of idle assets, so that when encountering the same type of idle assets in the future, you can quickly and accurately Match to the appropriate disposal plan, shorten the idle assets stay for a long time due to the inefficiency of enterprise management. At the same time, strengthen the idle asset management awareness of the asset management department, improve the basic work level of ZC Building Materials idle asset management, and reduce the generation of idle assets from the source. It also optimizes the basic work of idle asset management to help ZC Building Materials better manage idle assets and overall assets, and improve the operating efficiency of ZC Building Materials. Through the research of this paper, it is hoped that it can really play a role in the idle asset management of ZC new building materials company, and can also provide some reference and improvement ideas for the idle asset management of other domestic building materials companies.
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