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固定资产作为企业的资本构成之一,是企业组织生产的物质基础,亦是其综合实力的重要衡量标准。由于企业特殊的行业背景,其固定资产金额较大,并且持续使用时间长,直接关系到企业生产经营实效,因而加强固定资产管理具有十分重要的现实意义。过程管理作为一种有效的管理理念及策略,在企业固定资产管理中的运用,对整个实施过程进行分隔与重组,能够提升工作成效。本文在对过程管理价值及意义作出分析与简述的基础上,重点就企业固定资产过程管理实施策略进行研究。
As one of the capital components of an enterprise, fixed assets are the material basis for the production of an enterprise and also an important measure of its overall strength. Due to the special industrial background of the enterprise, the fixed assets amount is large and the continuous use for a long time has a direct bearing on the practical effectiveness of the enterprise’s production and operation. Therefore, it is of great practical significance to strengthen the management of fixed assets. As an effective management idea and strategy, process management is used in the management of enterprise fixed assets and the whole process of implementation is separated and reorganized, which can improve the work efficiency. Based on the analysis and summary of the value and significance of process management, this article focuses on the research on the implementation strategy of enterprise fixed assets process management.