摘 要制造业企业的固定资产占企业的总资产挺大一部分，应给予一定的关注，并对其进行科学有效的管理。通过对广州肆都服饰有限公司的固定资产总额及增长趋势分析、固定资产占企业资产比分析、固定资产周转率分析、固定资产运转流程的现状进行分析，发现公司的固定资产管理较差。进一步研究，发现该公司固定资产管理的问题主要是固定资产采购过多，闲置率高、固定资产周转率低、公司的固定资产缺乏日常的维修管理、各部门间对固定资产管理信息传递不及时、管理人员对固定资产管理综合能力不行、固定资产折旧方法选择不恰当等管理水平不足。为有效管理公司的固定资产，肆都服饰有限公司应制定固定资产采购计划，降低采购数、提高固定资产周转率、定期对固定资产进行维修与保养、在公司内建立固定资产管理信息系统、加强相关人员的岗前培训，健全绩效考核体系、对固定资产采用合适的折旧管理方法等提高公司固定资产管理水平。关键词：肆都服饰 固定资产 固定资产周转率 折旧AbstractThe fixed assets of manufacturing enterprises account for a large part of the total assets of enterprises and should be given some attention and managed scientifically and effectively. Through the analysis of the total fixed assets and growth trend, the ratio of fixed assets to enterprise assets, the turnover rate of fixed assets and the current situation of fixed assets operation process of Guangzhou Sidu Garment Co., Ltd., it is found that the company's fixed assets management is poor. Further research found that the main problems of the company's fixed assets management are the excessive purchase of fixed assets, high idle rate, low turnover rate of fixed assets, lack of daily maintenance and management of the company's fixed assets, untimely transmission of fixed assets management information between departments, inability of managers to manage fixed assets comprehensively, inappropriate choice of depreciation methods for fixed assets, and other management deficiencies. In order to effectively manage the...
