1、STANDARD OPERATING PROCEDURE标准操作程序 HOW TO MANAGED FIXED ASSETS如何管理固定资产SOP-FIN.5.003Department:部门： Cost control成本控制部Date Issued: 颁布日期：May 2008Guest Expectation: 客人期望： How to operation the JIAKE Fixed Asset System, and know the flow how to managed the fixed asset. 知道如何操作佳克固定资产系统，以及知道管理固定资产的流程。H Time t
2、o Train: 培训时间：1 Hour 1 小时Why is this task important for you and hotel? 为什么这项任务对于你及酒店非常重要？ Answers: 答案：1. Make more staff to know to managed the fixed asset. 使更多员工知道如何管理固定资产2. Everyone must be to know to maintenance fixed asset 每个人要知道维护自己的固定资产3. Less the fixed asset lost. damaged减少固定资产的丢失和破损4. Reason
3、able and availability managed fixed asset ,it is can make more profit for the hotel总的来说，合理有效的管理固定资产，会为酒店赢来更多的利润WHAT/ STEPS做什么/步骤HOW/ STANDARDS怎么做/标准TRAINING QUESTIONS问题1) Take photo for everyday receiving asset and keep file为每天所收的资产拍照存档Every time contact the receiver ,if receiving the revenue above
4、RMB2000,and can used one more year ,also can keep shape. First time take the photo, then if date later the description is confirmed fixed asset, the next time inventory you can check the photo.平时与收货员紧密联系，如遇上价值超过二千，使用年限超过一年还能保持原形的资产先拍照存档，以备以后转为固定资产，盘点时可以对照照片进行更方便的查找物品。Why prepare take the photo for r
5、eceiving asset ？为什么要准备为所收物品拍照片2) Input the fix asset record at the JIAKE fix asset system.把固定资产录入到佳克固定资产系统Every month take owner confirmed the fixed asset list, First time prepare FIX ASSET RECORD for user department managers signature, then hand in the fix asset record for the owner to input the da
6、ta, at the same time input the JIA KE fix asset system.每个月把业主方结转为固定资产的清单，先按部门开固定资产记录表，然后再让各个部门的领导签字确认-这已经结转为固定资产，最后将签完字的固定资产记录表交回业主方，让业主方进账，同时把各个部门签完字固定资产记录表记录的东西，输进到佳克固定资产系统。Why the fixed asset must be confirmed for the owner?为什么业主必须要先确认那些是固定资产Why The user department managers must be signature on t
7、he fix asset record? 为什么使用部门必须要在固定资产记录表上签字3）To do the transfer at JIAKE asset fixed system在佳克固定资产系统做调拨操作Every department transfer the fixed asset , must be record fix asset transfer list ,and transfer in and transfer out department heads had to signature on the list. and transfer out department take
8、 the list come to cost control, you have to do the transfer at JIAKE asset fixed system .每个部门的固定资的调拨都必须开调拨单，而且调入与调出的双方部门领导都需要在调拨单上签字。然后调出部门要把调拨单交到成本部。最后进入到佳克固定资产系统进行调拨操作。Why must be record fix asset transfer list?为什么必须要填写调拨单？Who must be signature on the transfer list?谁必须在调拨单上签字？4）Disposal of fixed a
9、sset 固定资产报废If every departments requisition disposal fixed asset , first asked correlative technology departments to progress technological ,if the fixed asset actuallycan not used again. Prepare disposal of fixed asset requisition forADF&BS.DOF&BS.DGM.GM signature. Later prepare red-tape file for o
10、wner signature. After all the heads had signature ,at JIAKE fixed asset system disposal the fixed asset.如各部门有申请固定资产报废，先报相关部门进行技术检验，如确定该固定资产确实如不能再使用，开固定资产报废申请表，把该固定资产申请报废表让财务副总监、财务总监、副总经理、总经理签字确认，再出红头文件让业主确认。所有领导签完字后，再进系统把该固定资产报废。Why is it important to ask the technology departments to check the fixe
11、d asset ,if the fixed asset requisition disposal? 为什么如此重要要请相关技术部门来检查申请报废的固定资产？What do you check for?检查什么内容？Who had to signature on the disposal of fixed asset requisition? Why?谁必须在报废单上签字？为什么？5)Every month spot check fixed asset.每个月抽查盘点部门的固定资产Print the inventory list , go to the department to check t
12、he fixed assets. It is main check the number. used status. Location. .etc.打印盘点表出来，到部门去一一检查固定资产，主要检查数量、使用状况、现在所在位置等。How do you know the fixed assets location ?你怎样知道固定资产位置？How do you identify you inventory the fixed asset is nice or bad?你怎样判断你所盘的固定资产是好还是坏？6） Important and easy take away fixed assets ,
13、must be record Fixed Assets Usage Agreement.贵重易携带固定资产做好登记发放工作Basis for to different important and easy take away fixed assets, prepare fixed assets usage agreement ,let the assets user and Finance Responsible signature. Asset will be kept by specially designated person, it is non-transferable, asset
14、s are not allowed to take out of hotel ,Man-made damage should compensate as per regulations . Once asset user resigned, he should return the asset to Finance or immediately sign new agreement with person takeover 根据贵重的、容易带走的不同固定资产，准备要固定资产使用协定，让使用者和财务负责人签字确认。使用者必须对所签字的固定资产负责保管工作，不可以调拨、带出酒店，同时人为损坏必须赔
15、偿。如果使用人辞职，必须归还酒店或是让新的使用要签署新的固定资产使用协定。How many fixed assets usage agreement do you need to prepare?需要准备多少固定资产使用协定？Why the user must be signature on the fixed assets usage agreement ?为什么使用者必须在固定资产使用协定单上签字？7）At year-end ,hotel fixed assets must be inventory ,and settle report.到年底进行一次固定资产大盘点，并整理成报表At ye
16、ar-end, hotel fixed assets had to Inventory. The inventory list prepare for every departments secretary. told they to know to inventory, first time themselves had inventory to found the location. Next the finance will send notice to every department, to tell the finance department inventory schedule
17、, finish the inventory job ,finance inventory person and fixed assts user department inventory person. head had to signature on the inventory list.At last , basis for inventory list ,do the over and lost amount report.每年年底进行一次固定资产大盘点时，要把整个酒店的固定资产清单全打印出来，然后发放到各个部门秘书处，告知她们将进行一年一度的固定资产大盘点，让她们先对着自己所在部门的
18、盘点表先进行盘点，熟悉并找出所在部门的固定资产，然后发一份通知将通知她们财务部将与那天到那个使用部门一起进行盘点。盘点完后，财务盘点人、使用部门盘点人、使用部门负责人都必须在盘点清单上签字。最后，根据盘点表，做要做一份盘盈盘亏报表Why every year had to inventory?为什么每年都要盘点？Why the inventory persons and assets user department heads have to signature on the inventory list ?为什么盘点人和所在部门负责人都必须在盘点表上签字？Why must do the fi
19、xed assets inventory report?为什么必须 做固定资产盘点报告？Summary questions:问题汇总1Why prepare take the photo for receiving asset ？为什么要准备为所收物品拍照片2Why the fixed asset must be confirmed for the owner?为什么业主必须要先确认那些是固定资产3Why The user department managers must be signature on the fix asset record? 为什么使用部门必须要在固定资产记录表上签字4W
20、hy must be record fix asset transfer list?为什么必须要填写调拨单？5Who must be signature on the transfer list?谁必须在调拨单上签字？6Why is it important to ask the technology departments to check the fixed asset ,if the fixed asset requisition disposal? 为什么如此重要要请相关技术部门来检查申请报废的固定资产7What do you check for?检查什么内容？8Who had to
21、signature on the disposal of fixed asset requisition? Why?谁必须在报废单上签字？为什么？9 How do you know the fixed assets location ?你怎样知道固定资产位置？10 How do you identify you inventory the fixed asset is nice or bad?你怎样判断你所盘的固定资产是好还是坏？11How many fixed assets usage agreement do you need to prepare?需要准备多少固定资产使用协定？12Why
22、 the user must be signature on the fixed assets usage agreement ?为什么使用者必须在固定资产使用协定单上签字？13Why every year had to inventory?为什么每年都要盘点？14Why the inventory persons and assets user department heads have to signature on the inventory list ?为什么盘点人和所在部门负责人都必须在盘点表上签字？15Why must do the fixed assets inventory report?为什么必须 做固定资产盘点报告？Now ask the trainee to practice the task from start to end to test competency.现在请邀请你的员工从头至尾独立操作一次并检验他们的掌握程度Task: HOW TO MANAGED FIXED ASSET 如何管理固定资产 Page 8 of 8
