Abstract
In order to deepen the whole-course management of fixed assets accounting of railway enterprises and promote the optimal allocation of enterprise resources, it is particularly necessary to establish a whole-course management system of fixed assets accounting for railway enterprises. Aiming at the problems exposed in the application of fixed assets accounting and management in railway enterprises, this paper investigates and summarizes the needs of enterprises, and puts forward the design scheme of railway enterprises fixed assets accounting and management information system. In this paper, based on the concept of the whole process of fixed assets management accounting of railway enterprise, promote the optimized allocation of enterprise resources, the use of computer network and information technology, through the optimization of business processes control mechanism, establish a data set, design a whole process of fixed assets of the enterprise railway management information system, solve the problem of application in the accounting of fixed assets management in railway enterprises. The multilevel network of railway enterprise management department is realized to meet the fine management requirements of different management levels.
Highlights
Fixed assets are the material basis for enterprises to survive, and the source of enterprise benefit switch are related to the operation and development of enterprises
Using computer network and information technology, it focuses on optimizing business processes, setting up data centralized control mechanism, promoting data sharing and internal control, strengthening management decision analysis, to realize multistage network fixed asset management applications of the railway enterprise financial management departments at all levels and satisfy the refined management demands of different management levels [3]
By standardizing the parameters and standards of fixed assets accounting, the dynamic business at the front end of fixed assets accounting will be promoted to a standardized path, the value management of fixed assets will be strengthened and the standardized management of fixed assets can be effectively promoted which help to realize the consistency of accounts and facts
Summary
Fixed assets are the material basis for enterprises to survive, and the source of enterprise benefit switch are related to the operation and development of enterprises. With the improvement of management requirements and the development of information technology, the railway related system gradually had some problems such as data concentration control mechanism is not sound, the management of the business process is not fully covered, business cooperation and internal control mechanism is very weak. The data are difficult to meet the needs of decision analysis, technology and function of support is insufficient. All these problems restrict the development of the information of railway fixed assets [1]. Full lifecycle management of equipment is divided into three phases, including early management, operation & maintenance, and scrapping
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