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论文编号：	5759
作者编号：	2220110361
上传时间：	2013/12/4 13:01:21
中文题目：	烟草企业固定资产管理研究—以毕节卷烟厂为例
英文题目：	Research of fixed assets management in tobacco enterprises-Taking Bijie cigarette
指导老师：	李姝
中文关键字：	寿命周期，固定资产管理，毕节卷烟厂
英文关键字：	life cycle， fixed assets management， Bijie Cigarette factory
中文摘要：	固定资产管理是企业财务管理的重要组成部分，也是一个企业基础管理的重要组成部分，固定资产作为企业的一项重要的资源，管理和利用好这部分资源，可以保证企业固定资产的安全完整，提高其利用价值，使其发挥最大的效能，做到固定资产保值增值。因此，固定资产管理水平的提升就是显得尤为重要。本文以毕节卷烟厂的固定资产管理为案例进行研究，首先，介绍了烟草企业固定资产的特点，并分析对烟草企业固定资产管理进行研究的理论意义和实践意义，提出本文的创新之处；其次阐述了固定资产管理的分类管理理论、流程再造理论、标杆管理理论、全寿命周期理论，并着重介绍了全寿命周期理论，分析固定资产全寿命周期内各个阶段之间的关系，指出建设投资阶段对成本费用和工程质量等起着决定性的影响，纵观全过程，建设投资阶段的成本费用投入，大概会占全部期间投资的60%-95%，同时阐述了在建工程转固定资产阶段的重要性和对各阶段的影响；接着以毕节卷烟厂为研究对象，分析毕节卷烟厂固定资产管理存在的问题，以及形成这些问题的原因；再次，对存在的问题提出解决方法。 本文在分析存在问题和提出解决方法的论述中，按固定资产从无到有直至退出整个寿命期划分阶段，按划分的固定资产建设投资阶段、在建工程转固定资产阶段、运营管理阶段、退出阶段等阶段，对毕节卷烟厂固定资产管理，分阶段进行研究分析和探讨。由于在实践中，在建工程转固定资产阶段，对“固定资产卡片大小划分”的科学合理性、前瞻性，直接影响着固定资产后续实物管理、成本管理、折旧计提等，有必要对在建工程转固定资产阶段进行研究，故在本文分析时，将在建工程转固定资产作为一个单独的阶段来分析阐述，这也是本文的创新之一。希望本文在解决毕节卷烟厂现有固定资产管理问题的同时，能为烟草企业固定资产管理工作提供一些的参考。
英文摘要：	Fixed assets management is an important part of enterprise financial management, is also an enterprise basic management an important part of the fixed assets as an important resource of enterprises, management, and make good use of this part of resources, can guarantee the safety and integrity of the enterprise fixed assets, increase its utilization value, make its maximum efficiency, achieve the value of fixed assets. Therefore, fixed asset management level of ascension is especially important. In this paper, the management of fixed assets of Bijie cigarette factory as a case study, firstly, introduces the characteristics of fixed assets in tobacco enterprises, and analysis of the tobacco enterprise fixed assets management of theoretical and practical significance of the research, the innovation of this paper; secondly, the fixed assets management, classification management theory, the theory of business process reengineering, benchmarking management theory, life cycle theory, and emphatically introduced the life cycle theory, analyzes the relationship between each stage in the life cycle of fixed assets investment, and points out that the construction stage of cost and project quality plays a decisive influence, throughout the whole process of construction stage, investment cost investment, probably the total period investment in 60%-95%, and expounds the importance in the construction of fixed assets and the influence on the stage of each period; and then to the Bijie cigarette factory as the research object, analysis of fixed assets management in Bijie cigarette factory, and the causes of these problems; thirdly, propose solutions to existing problems. Based on the analysis of existing problems and puts forward the solution, according to the fixed assets from till the whole life period division stage, according to the division of investment in fixed assets construction phases, projects under construction of fixed assets, operational management and exit the stage, in order to cigarette factories, fixed assets management in stages analysis and discussion. Because, in practice, projects under construction stage of fixed assets, the "fixed assets CARDS size classification" of scientific rationality and forward-looking, directly affects the subsequent physical fixed assets management, cost management, provision of depreciation, etc., it is necessary to turn the fixed assets of projects under construction stage, therefore, in this paper, the transfer of projects under construction of fixed assets as a single phase to analyze, which is one of the innovation of this article. Hope this article in bijie cigarette factories existing fixed asset management solution at the same time, for the tobacco enterprise fixed assets management to provide some reference.
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