用Excel实现小企业固定资产管理电算化的途径探析  

Application of EXCEL in Small Enterprises' Computerization in Fixed Assets Management

作　　者：张斓[1] 

机构地区：[1]开封大学财政经济学院,河南开封475004

出　　处：《开封大学学报》2015年第1期39-41,共3页Journal of Kaifeng University

基　　金：2014年河南省教育厅人文社会科学基金项目<河南省小微企业会计信息化实施问题研究>(2014-QN-083)的阶段性成果

摘　　要：小企业规模小、资金少,故管理电算化不易实现。但固定资产管理尤其需要电算化。Excel功能强、操作易、成本低,可成为小企业日常固定资产管理的有效工具。The vigorous development of small enterprises has injected new vitality for the social economy, but due to the causes of small scale, less funding, low personnel quality, their computerization penetration in management is not high, especially in fixed asset man- agement. The strong function, easy operation and low cost of EXCEL have made it the effective tool of daily management of fixed as- sets. This paper takes a small industrial enterprise as an example, introduces in detail the application of EXCEL in fixed assets man- agement for small business operators.

关 键 词：小企业 EXCEL 固定资产 管理 

分 类 号：F273.4[经济管理—企业管理]