摘要
作为电力企业固定资产的重要组成部分,零购资产的投资对企业的投资成本、投资效果、市场竞争具有较大影响。因此,做好零购资产投资的管理有助于企业提高资金利用率,提升投资效果。本文通过开展零星物资采购后评价工作,对企业固定资产零星采购全过程进行分析和总结,在满足功能需求、安全使用和高效投入的前提下,追求零购资产管理的合理性、高效性和可持续性,并提出相关管理建议。
As an important part of fixed assets of electric power enterprises,the investment into sporadic as⁃sets has a great impact on the investment cost,investment effect and market competition of enterprises.Therefore,appropriate management for the investment into sporadic assets can help enterprises improve the utilization of funds and the investment benefit.This paper analyzes and summarizes the whole procurement process of sporadic materials in fixed assets through evaluation after procurement,pursues the rationality,effi⁃ciency and sustainability of sporadic assets management while meeting the functional requirements,use safety and efficient input,and puts forward proper management suggestions.
作者
侯晓煌
HOU Xiaohuang(Beijing Beizi Energy and Environment Engineering Technology Co.,Ltd,Beijing 100124)
出处
《能源科技》
2022年第6期23-25,共3页
Energy Science and Technology
关键词
零购管理
电力企业
投资效益
Sporadic Procurement Management
Electric Power Enterprises
Investment Benefit
