Contents of Fixed Asset Management Measures
Article 1 The term “fixed assets” as mentioned in these Measures refers to houses that have been used for more than one year and buildings, machines, machinery, vehicles and other equipment, appliances and tools related to production and operations; second, they refer to equipment that is not the main equipment for production and operations. However, goods with a unit value of more than xx yuan and a service life of more than two years; third, refers to assets donated or handed over to the company by other units in accordance with the provisions of this article; items derived from the company's fixed assets that comply with this provision are also the company's fixed assets.
“Large-scale instruments and equipment as mentioned in these Measures refers to instruments, meters and complete sets of equipment worth more than 50,000 yuan.
“Major repairs” as mentioned in these Measures refers to the repair and maintenance of fixed assets with a maintenance cost of more than 50,000 yuan.
Article 2 The company’s fixed assets are subject to two-level management, which is jointly undertaken by the company’s management department and the financial department. The management department is the physical asset management department, and the finance department is the financial asset management department.
Fixed Asset Management Measures Responsibilities
1. Responsible for formulating and organizing the implementation of specific measures for the company's asset management in accordance with the company's relevant regulations and the spirit of the superior leadership's instructions
2. Responsible for company asset inventory, registration, statistical reporting and daily supervision and inspection
3. Responsible for handling the application and approval procedures for company asset allocation, transfer, loss report, and waste disposal
4. Responsible for demonstrating the company’s proposed business projects, performing asset investment declaration and audit procedures, and supervising and managing the assets put into operation
5. Responsible for establishing data on assets occupied by the company and functional departments, providing basic data for the company's full cost accounting work
6. Responsible for the reasonable allocation of assets and reasonable allocation of resource occupation on the basis of full cost accounting
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