摘要
固定资产是企业发展的重要物质基础,对固定资产的掌控效果决定了企业发展规划管理的能力,而固定资产的分类与管理是一项繁杂的工作。本文将简要概述固定资产的分类和相关标准,探讨固定资产分类的优化方案,并研究固定资产分类后的代码编制,分析固定资产编码在管理中的应用,以期为固定资产信息化管理提供一定参考。
Fixed assets are an important material basis for enterprise development.The control effect of fixed assets determines the ability of enterprise development planning and management,and the classification and management of fixed assets is a complicated task.This article will briefly outline the classification of fixed assets and related standards,discuss the optimization plan for the classification of fixed assets,and study the coding of fixed assets after classification,analyze the application of fixed asset codes in management,in order to provide a certain reference for the information management of fixed assets.
作者
杨茗惠
YANG Ming-hui(Eastern Route Headquarters of South-to-North Water Diversion,Beijing 100000,China)
出处
《价值工程》
2022年第3期157-159,共3页
Value Engineering
关键词
固定资产
分类
编码
条码技术
fixed assets
classification
coding
barcode technology