矩阵分析法下的固定资产精益管理研究
Research on Lean Management of Fixed Assets Based on Matrix Analysis

由于烟草行业商业企业的特殊性，除了货币资金以外，固定资产在企业资产总额的比重较大，且数量也较多，而固定资产在使用过程中或多或少存在着使用效率不高甚至闲置的情况。本文以烟草行业某公司为例，以在用固定资产为研究对象，梳理整合当前固定资产管理中存在的问题与难点。运用矩阵分析工具，打破按照固定资产类别的传统管理方式，根据“资产价值”和“是否可移动”两个维度进行重新区分，深挖固定资产的内在价值，提升资产精益管理水平，为国有资产增值保值提供新的思路借鉴。
Due to the particularity of commercial enterprises in the tobacco commercial enterprise, in addition to monetary capital, fixed assets account for a large proportion of the total assets of the enterprise, and the number is also large, and the use of fixed assets in the use process more or less there is a low efficiency or even idle situation. This paper takes a tobacco industry company as an example, to use fixed assets as the research object, sort out the problems and difficulties in the integration of current fixed assets management. Using matrix analysis tools, break the traditional management mode according to the categories of fixed assets, according to the “asset value” and “whether mobile” two dimensions for re-distinguish, dig the intrinsic value of fixed assets, improve the level of asset lean management, to provide new ideas for the value added of state-owned assets.