固定资产报废流程.docx

固定资产报废流程FixedAssetDisposalProcess一、目的Purpose为规范固定资产处置流程，保证资产账实相符Inordertostandardizethedisposalprocessoffixedassets,ensuretheconsistencybetweenphysicalassetsandassetaccountsinSAP.二、适用范围Scope本制度适用于公司项下的所有申请处置固定资产的情况的情况Thispolicyisapplicabletoallapplicationsofassetdisposal三、责任部门OWner采购部、生产计划部、财务部和各资产管理部门PROCCN、PPCCN、TREACNandeachassetadministrativedepartment四、处置流程与部门责任Processandresponsibility1 .资产使用部门发现资产需要申请报废后填写固定资产处置单，经鉴定部门添加处置意见后交给财务。空调、工厂设备和电脑分别需要设施工程部、制造工程部和信息科技部提供处置意见。TheuserdepartmentshouldsubmitfixedassetsdisposalformtoTREACNwithdisposalcommentsifneed.Thedisposalcommentsofconditioners,manufacturingequipmentandcomputershouldbegaverespectivelyfromFACIENGICN、ENGICNandEXCECN.2 .财务部收到固定资产处置单后，补充资产原值、净值和折旧年限等信息，并经财务经理审批；TheTREACNshallfillintheoriginalvalue,netvalue,depreciationlifeandotherinformationoftheassetsafterreceivingthefixedassetsdisposalform.TheformshouldbeverifiedbymanagerofTREACN.3 .生产计划部收到固定资产处置申请单后，汇总各部门资产处置申请，制作SA报废申请单，并提请CD同意。PPCCNshouldpreparescrapapplicationformandgetapprovalfromCDaftercollectingthefixedassetdisposalform.4 .采购部收到固定资产处置申请单和经CD同意的SA单后，向供应商询价，并得到经CD批准处理的价格；ThePROCCNwillmakeaninquirytothevendorsandgetthepriceapprovedbyCDafterreceivingthefixedassetsdisposalformandtheSAapprovedbyCD,收到经CD同意的SA单和经CD批准后的价格后，采购部安排本部门和安全部、财务部、资产管理部门、回收商共同在现场交接资产，经财务确认已经收到回收商款后采购才可提供放行条；ThePROCCNshalldisposeonsiteandhandoverassettovendortogetherwithSECUCN、TREACNanduserdepartment.ThereleasepasscanonlybeprovidedaftertheTREACNconfirmthatthepaymenthasbeenreceivedfromthevendor.处置资产后，采购部需将所处理资产的相关资料(SA单，资产处理申请单，处置价格、供应商发票、处置资产清单等)提供给财务；ThePROCCNshallprovidetherelevantdocument(SAform,fixedassetsdisposalform,disposalprice,invoice,disposallistofassets,etc.)totheTREACNafterthedisposalofassets.5 .财务收到采购提供的处置资料后在SAP中对资产作销账处理。AfterreceivingthedisposaldocumentsprovidedbythePROCCN1theTREACNshallwriteofftheassetsinSAP.五、生效日期Effectivedate:2018/10/01六、流程图FixedAssetsScrapWorkflow