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在当前经济背景下,固定资产管理在企业财务管理工作中的地位越来越重要,关乎整个企业的经营和发展。尤其是在金属加工企业,固定资产在总资产中的比例较大,固定资产管理显得更加重要。但是目前大部分金属加工企业,在固定资产管理中普遍都存在着一些问题。本文是固定资产管理理论在沈阳科达伟业金属加工厂的应用研究,对金属加工行业在固定资产管理中普遍出现的问题进行分析,并提出一些建议。
Under the current economic background, the status of fixed asset management in the financial management of enterprises is becoming more and more important, which is related to the operation and development of the entire enterprise. Especially in metal processing enterprises, fixed assets in a larger proportion of total assets, fixed asset management is even more important. However, at present, most metal processing enterprises generally have some problems in the management of fixed assets. This article is the applied research of fixed assets management theory in Shenyang Keda Weiye metal processing factory. It analyzes the common problems in the metal processing industry in fixed assets management and puts forward some suggestions.