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供电企业固定资产报废管理探析
引用本文:罗妮. 供电企业固定资产报废管理探析[J]. 价值工程, 2012, 31(35): 98-100
作者姓名:罗妮
作者单位:佛山供电局财务部,佛山,528000
摘    要:供电企业是典型的资产密集型企业,而且随着坚强智能电网的全面建设,电网固定资产投资的需求量也日益增大,与此同时资产的拆除报废数量也同步增加,产生的损失直接减少企业利润。本文以超大型供电企业F为例,对固定资产报废管理的实务操作进行较深入的探析。

关 键 词:供电企业  固定资产  报废管理

Fixed Assets Retirement Management of Power Supply Enterprise
LUO Ni. Fixed Assets Retirement Management of Power Supply Enterprise[J]. Value Engineering, 2012, 31(35): 98-100
Authors:LUO Ni
Affiliation:LUO Ni(Foshan Power Supply Bureau Financial Department,Foshan 528000,China)
Abstract:The power supply enterprise is a typical asset-intensive enterprise.And with the comprehensive construction of strong intelligent grid,power grid fixed asset investment demand also increases day by day,and at the same time assets dismantlement and asset retirement also synchronously increase,directly reducing the profit of enterprise.Taking ultra large F power supply enterprise for example,the paper analyzes the operation of fixed assets retirement management.
Keywords:power supply enterprise  fixed assets  retirement management
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