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目前有些企业的固定资产管理很混乱,没有按国家规定的科学分类办法来管理。对报废毁损的固定资产,调出调入的固定资产,租出租入的固定资产,都未及时进行清理和帐务处理,因此预提大修理费用的固定资产平均总值的基数,很不真实,一些不该提大修理费用的固定资产,也照样提取。同时在日常固定资产修理中,对于大修、中修、小修的界限,很难划分,也不易掌握,往往使许多属于大修范围的工程费用,也挤入了成本,重复造成企业的成本费用、积累水平、经济效益出现水分。还有的企业将固定资产的修理费用移作基本建设投资。为了更好地利用,发挥现有固定资产的效能,必须对固定资产进行一次彻底的科学鉴定,按国家的规定分类,建立嗣定资产卡片.使固定资产的价值基数真实。对于一年一度地进行固定资产大修理的企业(如化工企业),往往是大中小修同时进行,其修理费用也大,这种大检修发生的费用可一次冲销企业大修理基金,如基金出现了红字,可在投产后的月份从产品成本中预提的大修理基金抵
At present, the management of fixed assets of some enterprises is very confusing and has not been managed according to the scientific classification methods prescribed by the state. For the scrapped and damaged fixed assets, the transferred fixed assets, rented and leased fixed assets were not cleared and accounted for in time, so the base of the average total fixed assets value of overhauled repair costs was very unrealistic. Some fixed assets that are not worthy of major repairs are also extracted. At the same time, in the daily fixed assets repairs, it is difficult to divide the boundaries of major repairs, minor repairs, and minor repairs. It is also difficult to grasp, and many of the engineering costs that fall within the scope of major repairs are also squeezed into costs, repeatedly causing costs, expenses, and accumulation of the company. Level, economic benefits appear moisture. Other companies have moved the repair costs of fixed assets into capital construction investments. In order to make better use of the existing fixed assets, we must conduct a thorough scientific appraisal of fixed assets, classify them according to the regulations of the state, and establish a fixed asset card to make the value base of the fixed assets true. For companies that regularly perform overhauls of fixed assets (such as chemical companies), they often perform large, medium, or small repairs at the same time. The cost of repairs is also large. The cost of such major overhauls can be reversed at a time when large-scale repair funds are used. The red letter can be used to set aside the overhaul fund from the cost of the product in the month after production.