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固定资产是为了满足商品生产、提供劳务、出租以及经营管理的,使用寿命多于一个会计年度的有形资产,主要是房屋、土地、电子设备以及交通工具等。在烟草商业企业的经营管理中,固定资产管理是极为重要的内容,对于企业优化配置资源,实现高效的管理水平有着积极的促进作用。本文就烟草商业企业固定资产的特点进行简要的阐述,提出烟草商业企业固定资产全过程管理的有效策略,以供参考。
Fixed assets are tangible assets with a useful life of more than one fiscal year, mainly housing, land, electronic equipment, and transportation, in order to meet the needs of commodity production, rendering of services, rental and operation. In the operation and management of tobacco commercial enterprises, the management of fixed assets is extremely important content for enterprises to optimize the allocation of resources, to achieve efficient management has a positive role in promoting. This article briefly describes the characteristics of fixed assets in tobacco commercial enterprises and puts forward an effective strategy for the whole process management of fixed assets in tobacco commercial enterprises for reference.