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固定资产是企业生产经营活动必不可少的物质条件,按照现代化管理要求,充分发挥固定资产使用效能,是企业获取最大经济收益的有效途径。分析了企业固定资产管理的现状,提出了优化企业固定资产管理的方法。
Fixed assets are essential material conditions for the production and operation activities of enterprises. According to the requirements of modern management, giving full play to the efficiency of using fixed assets is an effective way for enterprises to obtain the maximum economic benefits. The status quo of enterprise fixed assets management is analyzed, and the method of optimizing enterprise fixed asset management is put forward.