OnePurpose
In order to standardize the management of the company's fixed assets, make better use of fixed assets, strengthen the rational allocation of fixed assets and properly keep, maintain and maintain fixed assets, and prevent the loss, disorder and loss of control of the company's fixed assets, in accordance with the principle of centralized leadership and unified management, clarify the rights and responsibilities of the management and use of fixed assets of stores and departments, and formulate this system in combination with the actual situation of the company.
Second, the management principle
1. The Ministry of Personnel Administration, as the competent department of fixed assets, shall establish and improve the detailed ledger of fixed assets.
2. The principle of fixed asset management: adhere to the principle of combining the hierarchical responsibility of stores and departments with centralized management, and the combination of responsibilities and rights, and the responsibility is assigned to the store manager, department head or individual, who uses, maintains, and keeps.
3. The office is responsible for the maintenance and use management of office computers, tables and chairs related equipment.
3. Responsibilities of the competent department
1. The Personnel Administration Department keeps abreast of the use of fixed assets.
2. Responsible for supervising and cooperating with the use of stores and departments to do a good job in the use and maintenance of equipment, ensure that the equipment is in good condition and improve the utilization rate, and regularly carry out the inventory of fixed assets to ensure that the accounts and materials are consistent.
3. Responsible for the management of fixed assets, strengthen classification, establish and improve the registration ledger of fixed assets, and be responsible for approving and handling the acceptance, transfer, scrapping, sealing and other matters of procurement and warehousing.
4. According to the use of the use department, organize maintenance personnel to regularly inspect and maintain large-scale equipment and operating equipment in use.
5. Strictly enforce the discipline of fixed asset management, and strictly investigate the responsibility for violating the fixed asset management system, donating, selling, dismantling fixed assets without authorization and destroying fixed assets, and punish them according to the circumstances.
Fourth, the use of stores, the responsibilities of the department
1. The stores and departments that use fixed assets are responsible for the management of equipment, and the responsibility for the custody of fixed assets is implemented to specific stores, departments, workshops, teams or individuals according to the principle of who uses and keeps them.
2. Strictly implement the technical operation procedures and maintenance system to ensure the integrity, cleanliness, lubrication and safe use of the equipment.
3. The requisition, transfer and scrapping of fixed assets must be approved by the competent department and the person in charge of the corresponding department.
4. According to the requirements of the competent department, the fixed assets are regularly inventoried to ensure that the accounts and materials are consistent. 、
5. Classification of fixed assets
According to the company's actual fixed assets, it is divided into 3 standards:
1. Large-scale equipment: such as double-door consoles, refrigerated cabinets, freezers, ice machines, proofers, ovens, push cabinets, hot sales cabinets, consignment cabinets, cake cabinets, toast cabinets, dinner plate cabinets, mousse cabinets, televisions, etc.;
2. Operating equipment: such as cash register, dual-screen cash register, card reader, landline, calculator, face payment, label printer, receipt printer, insulated tea barrel, etc.
3. Tools: bees, bread tongs, bread plates, cake models, ice tongs, spoons, measuring cups, egg beaters, baking trays, knives, etc.;
4. Logistics fixed assets:
1) Electrical equipment: computers, printers, refrigerators and freezers, fire ovens, disinfection cabinets, steaming cabinets, electric stoves, shelves, handwashing trays, and warming cabinets;
2) Automobiles: commercial vehicles, trucks, battery cars;
3) Office furniture: desks, chairs, cabinets, sofas;
4) Other equipment: digital cameras, safes, monitors, binding machines, document baskets, etc.
6. Provisions on the service life of fixed assets
The depreciation period of fixed assets is recognized by distinguishing between different types of assets, regardless of industry. Unless otherwise stipulated by the competent financial and tax authorities, the minimum period for calculating depreciation of fixed assets is as follows:
1. 20 years for houses and buildings;
2. 10 years for machines, machinery and other production equipment;
3. 5 years for appliances, tools, furniture, etc. related to production and business activities;
4. 4 years for vehicle transportation;
5. 3 years for all kinds of electronic equipment.
7. Regulations on the maintenance of fixed assets
1. The person in charge of the relevant department of the equipment use shall submit the equipment damage report maintenance application to the administration within the time after the equipment is damaged, explain the cause of the damage, the person responsible for the damage, and the administrative department shall arrange the maintenance master to repair the faulty equipment according to the actual situation.
2. All the parts replaced in the maintenance must be left, and the parts should be photographed for retention or brought back, so that they can go to the accounting department for reimbursement of the corresponding maintenance expenses.
3. The person in charge of the use department shall apply for maintenance and overhaul of the equipment and equipment in charge of the equipment and equipment according to the technical requirements and management requirements, and the company shall apply for maintenance and repair according to the regulations, and the relevant person in charge shall not apply for maintenance and repair caused by the loss caused by the company. If maintenance and repair have been applied, the administrative department shall be responsible for the losses caused by the failure to arrange maintenance and repair.
4. Important instruments, equipment (referring to equipment with use, inspection and maintenance records) and equipment must be registered for the record.
EightFixed assetsScrappedprovisions
The scrapping of fixed assets is the abandonment of fixed assets due to production and use or some special reasons, and loses their use value. When the fixed assets are scrapped, the use department and the fixed assets management department should first submit an application for scrapping, fill in the "fixed assets scrapping form" according to the scrapping and liquidation object, explain in detail the technical status of the fixed assets and the reasons for scrapping, and clean up according to the actual situation after the technical appraisal of the administrative department and the approval of the company's leaders. After being reviewed and approved by the relevant departments, the "fixed assets scrapping form" shall be sent to the accounting department as the basis for organizing the liquidation and accounting of fixed assets.
9. Management process
Fixed asset acquisitions(including sporadic purchases) should be reported to the administration for acceptance and logged into the ledger, and the administration must track and record the use of fixed assets.
1) The increase in fixed assets includes the increase in purchase and construction, acceptance of donations, leasing and other means.
2) The new fixed assets must perform the handover and acceptance procedures to ensure that the accounts and materials are consistent.
3) Procurement and warehousing process (prior approval):
4) Process description:
The applicant fills in the Fixed Assets Requisition
The head of each department reviews the reasonableness of the purchase. The approval authority is within 1,000 yuan of the unit price and the total amount is less than 2,000 yuan.
The general manager reviews the reasonableness of the purchase. The unit price of the approval authority exceeds 1,000 yuan or the total amount exceeds 2,000 yuan.
The purchaser confirms the requisition and the purchase is in place.
The accountant audits the completeness of the documents submitted by the purchaser. If it is complete, the cashier will be submitted to make payment according to the approved and approved requisition, and the incomplete will be returned.
If the goods arrive directly to the store, the maintenance personnel of the logistics department and the store manager will accept the equipment according to the requisition; If it is sent to the warehouse, the warehouse keeper and maintenance personnel will accept the equipment, and the store manager or warehouse keeper will fill in the warehousing list, and the warehousing list filled in by the store manager needs to be pushed to the warehouse keeper, and the warehouse keeper will register the "warehouse purchase, sale and inventory form", and the administrative department will be responsible for updating the "fixed assets and tools table".
The Administration Department registers the depreciation schedule of fixed assets according to the warehousing list.
Fixed assetsTransfer
1) The transfer of all fixed assets of the company must go through the transfer procedures in the DingTalk transfer process, and the transfer must be handled after the consent of the person in charge of the transfer and transfer department.
2) Without the consent of the competent department, the use of departments do not have the right to handle the transfer and disposal of fixed assets, once found, will be held accountable for the responsibility of the person in charge of the department and the handler.
3) Fragile and fragile items need to be strictly packaged, should meet the basic packaging specifications, the inside of the box must be lined with plate-like solid foam on six sides, each commodity is wrapped with plastic bubble wrap, and sealed with adhesive tape to prevent loose wrapping, the goods are separated by thin cardboard, and the gap is filled with shredded paper or broken solid foam and other materials to prevent collision and breakage during transportation, and finally loaded into a carton or wooden box of a certain specification.
4) All supporting equipment must be packaged together with the main equipment, and then attach the equipment information list.
5) If the fixed assets are damaged due to non-packaging in accordance with the regulations, the handler will be fully compensated according to the purchase **, or purchase new equipment to replace it.
6) Transfer process (prior approval):
7) Process description:
The applicant fills in the fixed asset transfer form;
The store manager and team leader review and approve;
The head of each department reviews and approves the reasonableness of the transfer of assets within the brand.
The general manager reviews and approves the reasonableness of the transfer of fixed assets between brands;
The head of the department who removed the department confirmed the signature;
The head of the moving department confirms the signature;
The administrative department is responsible for updating the depreciation schedule of fixed assets moved out of and into stores based on the approved fixed asset transfer order, and in the case of inter-brand transfers, the relevant asset charges are charged or paid.
Fixed assetsScrapped
1) When the company's fixed assets are scrapped, the use department must apply in DingTalk, fill in the equipment scrapping form and sign the approval step by step, and then go through the relevant procedures for scrapping.
2) Where the following conditions are met, you can apply for scrapping:
Over the service life, the main structure is outdated, the precision is low, the productivity is low, the energy consumption is high, and it cannot be transformed and utilized.
Equipment that cannot be moved must be dismantled and cannot be used due to the renovation of workshops, stores or changes in process layout.
Severe corrosion that cannot be repaired or is dangerous to continue to use.
Aging insulation, failure of magnetic circuits, poor performance and no repair value.
Due to accidents or other natural disasters, the equipment is damaged and has no repair value.
Where the fixed assets that have been approved for scrapping cannot continue to be used, the competent department and the use department shall deal with it in a timely manner. After the disposal of fixed assets, the competent department shall handle the registration of the ledger of the fixed assets, and the competent department shall put forward the disposal opinions when dealing with the scrapped fixed assets externally, and after the approval of the general manager, the conversion income shall be handed over to the Ministry of Finance.
Scrapping process (pre-approval):
3) Process Description:
The applicant fills in the fixed asset scrapping form (Annex 1);
The store manager reviews and approves;
The equipment department is responsible for the identification and issuance of appraisal instructions, if the department is not set up temporarily, the logistics department is responsible for this;
The Director of Operations confirms the signature;
The general manager confirms the signature;
The Administration Department updates the depreciation schedule of fixed assets according to the fixed asset scrap order.
XInventory of fixed assets
1. In order to protect the safety and integrity of fixed assets, the competent authorities, stores and departments must conduct regular or irregular inventory and inventory of fixed assets to grasp the actual quantity of fixed assets, find out whether there are lost, damaged or unrecorded fixed assets, and ensure that the accounts are consistent.
2. Fixed assets should be checked at least twice a year.
3. When checking the fixed assets, the competent department and the use department should take inventory at the same time, and fill in the "fixed assets table", and the fixed assets should be checked in detail, and both parties should sign and confirm to ensure that the fixed assets are consistent with the facts.
4. After the inventory of fixed assets, fill in the inventory form according to the results of the inventory. After the inventory form has been reviewed and correct, the personnel participating in the inventory and the personnel in charge of the property shall jointly sign and seal it.
5. The inventory of fixed assets shall be counted point by point, including finding out whether the actual number of fixed assets is consistent with the book balance, and whether the safekeeping, use, maintenance, scrapping and transfer of fixed assets are normal. If it is found that the fixed assets have not been recorded in the accounts, the reasons shall be ascertained and recorded in the accounts in a timely manner. Where damage is discovered during the inventory, the extent, cause, and responsibility for the damage shall be ascertained, and an indication shall be made in the inventory form, and opinions on handling shall be submitted.
6. The inventory form shall be retained by the competent department of assets and sent to the financial department.
X
1. This system shall be implemented from the date of issuance.