固定资产的管理贯穿印刷企业生产经营全过程,是管理工作中的重要组成部分,也是成本管控的重要部分,零件虽小,学问却大。印刷企业的生产设备是高价值的固定资产,且使用周期长,在企业资产总额中占较大比例。然而设备零配件的管理又是设备管理工作中的重要环节,直接关系到企业产品的产量和质量,直接影响着企业生产资金的合理使用。零配件管理的关键在于“供、用、省”三个方面。“供”既为供应充足、及时;“用”既为规范领用、正确使用;“省”既为消耗低、费用省。三个方面同时做好, The management of fixed assets runs through the whole process of production and operation of printing enterprises, is an important part of management, but also an important part of cost management and control, parts are small, but knowledge is large. Printing equipment production equipment is a high value of fixed assets, and the use of long cycle, the total assets of the enterprise account for a large proportion. However, the management of equipment spare parts is an important link in the equipment management work, which is directly related to the output and quality of the enterprise products and directly affects the rational use of the production funds of the enterprises. Spare parts management is the key “for, use, provincial ” three aspects. “For ” not only for the supply of adequate, timely; “use ” not only for the standard use, the proper use; “province ” not only for low consumption, cost savings. Three aspects at the same time,