企业固定资产管理外文文献翻译最新

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The study on fixed assets management of enterprise

Daum J H

Abstract

The rapid development of computer technology, computer technology has infiltrated all walks of life; it has become an integral part of the industry. The importance of computer software in the enterprise is more and more important. Fixed assets management in the enterprise management occupies an important share, fixed assets of enterprises with high quantity, variety, value; use cycle is long, etc. Fixed assets management is faced with a large amount of data copied, fill out a form, data save and query repeat operation. Enterprise reasonable use of fixed assets, the scientific management of fixed assets to conduct a comprehensive, especially to strengthen the information management of fixed assets utilization and analysis, the mining potential of the fixed assets, improve the effect of the fixed asset utilization, enhance the vitality of enterprises, improving economic efficiency of unit is of great significance.

Keywords: fixed assets; management information system; design 1 Introduction

Early, because there are no fixed asset management software system (EAM) systems in Europe with operation support, in the process of enterprise fixed assets management, frequently is the condition of the account, content, card is not consistent. Due to many asset information, to the operation of the data processing slow inefficient. Sometimes leadership often not particularly aware how much property, don't know the location of each asset, this leads to hard assets allocation, maintenance, use, scrap, lead to financial cannot charge-offs in time. Due to no unified scrap handlers, depreciation calculation is complex, the accuracy is not high. In brief in the early days of the fixed assets management mode, it is difficult to realize the effective management of assets. With the growth of the enterprise, fixed assets involves the processing of data is becoming more and more from the traditional fixed assets

management mode has been unable to meet the demand of enterprise management, so the fixed assets management system arises at the historic moment. Fixed assets management system to achieve the effective management of fixed assets, it will be complicated management process automation, statistical analysis and calculation of the assets, as well as make or print reports, simplifies many links in the management. Realize the assets of quick query, statistic and allocation. Implements the examination and approval of the paperless office mobile. Through the use of advanced bar code technology for fixed assets physical objects from the purchase, receiving, transfer, inventory, clean up the scrap comprehensive regulation. Through asset assessment effectively, improve the assets quality of asc and purchasing. 2 Literature review

In recent years, many countries on the basis of the fixed assets management, proposed the theory of quality management and made significant achievements. MOTOROLA and using of gm's six sigma quality management procedures, not only make the enterprise production and research and development to reduce the cost, also make the chaos of the original fixed assets become more clear, concise, and effective management procedures. One of the big five global accounting firms PWC has been focused on research in the fixed assets management of the world's leading supplier of superior performance. At the same time, PWC also make full use of their knowledge of experts, consultants, as well as the industry leader, the concept of the fixed assets management to deepen and focus on the promotion, has achieved remarkable success in the fixed assets management direction. And the literature also points out that foreign fixed assets management information system development and implementation of the main is divided into two kinds: mainly engaged in the research of fixed assets information system began to research the company, the company perennial engaged in the research of fixed assets management and information system planning and design, has a wealth of management experience and technical basis. Because of their early start has accumulated plenty of experience and development cases, these companies in the fixed assets management in the industry leading level. Company's technology department to study and let hair, fixed asset information

system technology department according to the specific needs of the company, customized special fixed assets management system, this system can well meet the current needs of the business, but lack of scalability, with the increase of the company's business, will often appear some defects. Fixed assets management still has great space for development. Many units of the construction of fixed assets management system is still in its infancy, existing information island, the system efficiency, slow data update cycle, etc. Fixed assets management system is still in the static mostly, single, batch processing stage, unable to meet the needs of enterprise of all departments. In the current rapid development of network technology, to develop a fixed assets management information system based on network can effectively solve the plight of the fixed assets management, this also is the inevitable developing trend of information system in the future. 3 System construction requirements

Fixed assets management of each enterprise is a very important work, fixed assets management well, can accurately reflect the performance and results of an enterprise crack down on corruption, provide the basis for the inspection period of staff, whereas mismanagement will cause the loss of the utilization rate of fixed assets, even lead to loss of state-owned assets. Especially for fixed assets distributed enterprise, use a lot of department fixed assets, including intermediary departments directly under custody of assets, station; Use range, classification of complex structure, large coverage, can be divided into the experiment equipment, daily business equipment, office equipment, measuring instruments and equipment and automation equipment, communications equipment, transportation equipment, tools, equipment, land, buildings, welfare facilities and so on more than a dozen categories; In addition some enterprise fixed assets quantity, usually involve large sums of money, updates faster, management requires timely and accurately reflect these changes, all of which poses challenges for the enterprise fixed assets management. The characteristics of enterprise fixed assets requires that we targeted in the development of industry, according to different units deployment management information system, in accordance with the characteristics for different business enterprises to establish a

proprietary fixed assets management system is absolutely necessary.

In order to meet the requirements of enterprise fixed assets management, the system USES the advanced computer programming language and database management technology. Strive to establish a complete set of enterprise fixed assets management system. The system requirements can truthfully accurate reflection of enterprise fixed assets usage, use period, equipment number, type and other information. From asset purchase, number, distribution, maintenance, recycling a whole set of processing flow. At the same time, the system should also be by department, according to the business to give different permissions, and according to the specific articles of association of enterprise fixed assets management of design, arrived in a seamless combination of information system and the organization's business.

Fixed assets management of each enterprise is a very important work, fixed assets management well, can accurately reflect the performance and results of an enterprise crack down on corruption, provide the basis for the inspection period of staff, whereas mismanagement will cause the loss of the utilization rate of fixed assets, even lead to loss of state-owned assets. Especially for fixed assets distributed enterprise, use a lot of department fixed assets, including intermediary departments directly under custody of assets, station; Use range, classification of complex structure, large coverage, can be divided into the experiment equipment, daily business equipment, office equipment, measuring instruments and equipment and automation equipment, communications equipment, transportation equipment, tools, equipment, land, buildings, welfare facilities and so on more than a dozen categories; In addition some enterprise fixed assets quantity, usually involve large sums of money, updates faster, management requires timely and accurately reflect these changes, all of which poses challenges for the enterprise fixed assets management. The characteristics of enterprise fixed assets requirements in let we have targeted industry, according to different units deployed in accordance with the characteristics of management information system, so for different business enterprises to establish a proprietary fixed assets management system is absolutely necessary.

4 System design

Fixed assets management system including system management, basic information management, asset management, and examination and approval administration four main modules. System business process of enterprise fixed assets management and development needs, realize the asset management as the core have full authorization to users at the same time, grasp the overall information and office and other functions of management information system on the net. System information management: this module contains staff management module, mainly to distribution system management authority, for different levels of employees, system will be awarded to the different administrative privileges. Permission to different employees, in can use the system function and has different limits can access the data content. At the same time the module can also be as the position changes of staff access to the system.

Basic information management: basic information management including use management, tube and categories of management of the organization. Can use to manage distribution in different parts of the fixed assets management, because the current many enterprise distribution of multiple departments in different areas of the city, or have a subsidiary in other cities, so the module can be according to the different unit seat according to regional management of fixed assets. Press agency management is at the same time to classify the management of fixed assets belongs to, you can clear understanding of the institutions have fixed assets. Category management is a type of fixed assets management. Asset management is the core functions of fixed assets management information system, which include: the list of assets, assets put in storage, the list of recipients and query management. Assets list is mainly given inventory of all fixed assets in the unit, and you can also output list of assets and fixed category for printing. Assets put in storage; it is for examination and approval of new assets, coding and entry in the database, convenient query in the future, management, maintenance, etc. List of recipients; reflect the use of all fixed assets in the unit. Through this function, managers can clearly know the whereabouts of the assets, and usage. Query management, it is for a specific query of fixed assets,

understand its usage.

Employees to access enterprise fixed assets management system management module to the staff is divided into three broad categories: system administrators assist and consult the information personnel; According to different user's identity, they see the application interface is different also, so that we can make different users access to the application of different functions. After the user login page is to authenticate. Only by verifying employees can login system into the corresponding page. Staff management module is mainly to achieve the management of users and administrators at all levels. Contained in the user information management features: change user information and query the user information and the administrator management is including ads or modify the administrator information and query the administrator to join the new user. Ordinary users can only to query and fixed assets of the fixed assets of the state-owned enterprises collect module for the corresponding operation, for the higher authority of user information module and management module for fixed assets, only the administrator can operate.

文献出处: Daum J H. The study on fixed assets management of enterprise [J]. Measuring business excellence, 2016, 2(1): 6-17. 译文

企业固定资产管理问题研究

摘要

计算机技术的飞速发展，使计算机技术已经渗透到了各行各业，它早已成为各行业不可或缺的一部分。计算机软件在企业中的重要性显得越来越重要。固定资产管理在企业管理中占有重要比重，企业中的固定资产具有数量多、种类多、价值高、使用周期长等特点。固定资产管理面临大量的数据抄写、填表、资料的保存和查询等重复操作。企业合理的使用固定资产，科学地对固定资产进行全面管理，特别是加强对固定资产利用情况的信息化管理与分析，对挖掘固定资产潜力，提高固定资产利用效果，增强企业活力，提高单位经济效益具有重要意义。 关键词：固定资产；管理信息系统；设计

1 引言

早期的企业，由于没有固定资产管理软件系统（EAM)的支撑，在企业固定资产管理过程中，经常会出现的情况就是帐、物、卡不相符。由于资产资料众多，导致对资料的操作处理缓慢低效。有时候领导往往不是特别清楚自己有多少财产，不知道各个资产的所在位置，这就导致很难实现资产的调拨、维修、借用、报废，导致财务上无法及时销账。由于没有统一的报废处理程序，导致折旧计算很复杂，准确度不高。总之在早期的固定资产管理模式下，要实现资产的有效管理是很困难的。随着企业不断的壮大，固定资所产涉及处理的数据越来越多，传统的固定资产管理模式已经无法满足企业的管理需求，所以固定资产管理系统应运而生。固定资产管理系统实现了对固定资产的有效管理，它将复杂的管理程序自动化，实现资产的统计分析、计算，以及制作或打印各种报表，简化了在管理中的很多环节。实现了资产的快速查询、统计和调拨。实现了审批的无纸化，办公移动化。通过先进的条码技术对固定资产实物从购置、领用、转移、盘点、清理到报废等方面进行全方位监管。通过资产有效评估，提高了资产的釆购质量。 2 文献综述

近年来，很多国家在固定资产管理的基础上提出了质量管理理论，并取得了显著的成就。摩托罗拉和通用公司采用的六西格玛的质量管理程序，不仅使企业的生产和研发降低了成本，还使原先混乱的固定资产管理程序变得更加清晰、简洁、有效。全球五大会计师事务所之一的普华永道一直着力于研究在固定资产管理方面业绩优异的国际领先公司。同时，普华永道也充分利用其专家、顾问以及行业领先者的知识，将固定资产管理方面的理念加以深化和集中推广，在固定资产管理方向取得了显著的成功。而且文献也指出，国外固定资产管理信息系统的开发与实施主要分为两种：主要从事固定资产研究信息系统幵发研究的公司，这些公司常年从事固定资产管理的研究与信息系统的规划和设计，具有丰富的管理经验和技术基础。由于他们的研究起步早，已经积累了大量的经验和开发案例，这些公司在固定资产管理方面处于行业领先水平。公司的技术部门对固定资产信息系统进行研究和开发，技术部门根据公司的具体需求，定制专门的固定资产管理系统，这种系统可以很好满足公司当前的业务需求，但是扩展性不足，随着公司的业务量增加，往往会出现一些使用上的缺陷。固定（完整译文请到百度文库）

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