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PELUPUSAN ASET

PELUPUSAN ASET

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Published by udaothman

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Published by: udaothman on Mar 15, 2010
Copyright:Attribution Non-commercial

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05/25/2013

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PENGURUSANPENGURUSANASETASET
OLEH ;PUAN HJH NOORIDAH BTE ELIAS
BAHAGIAN TEKNOLOGIPENDIDIKANKEMENTERIAN PELAJARANMALAYSIA
 
 
 TajukPerbincangan;
Pelupusan AsetPelupusan Aset
 
 
Pelupusan Aset
Pengenalan Pelupusan
Adalah satu proses di mana sesuatu aset/barang awam yang secarafizikalnya masih ada dalam simpanan tetapi tidak digunakan atautidak diperlukan dan perlu dikeluarkan dari simpanan atau rekod.
Objektif Pelupusan
Mendapat hasil pulangan yang terbaikMenjimatkan ruang stor pejabatMenentukan akaun/rekod adalah betulMembolehkan jabatan mendapat gantian/barang baruUntuk mengatasi:-- kos menyimpan meningkat- susut nilai- risiko kehilangan- risiko kerosakan- risiko keusangan- kesempitan ruang- pembaziran- modal terikat

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