JFood Group 固定资产管理办法

[JFood 财务 23001 号]
Fixed Asset Management

1. 目的 Objectives
为规范加强公司固定资产管理，明确各部门与及员工使用公司固定资产的权力与义务的职责，根据《企业会计准
则》特制定本和 PT. JFood Group Indonesia 固定资产管理办法.
In order to strengthen the management of fixed assets and clarify the responsibilities of each department and employee, in
accordance with the "Accounting Standards for Business Enterprises" and the Fixed Asset Management Measures of PT.
JFood Group Indonesia.

2. 范围 Scope
PT. JFfood Group Indonesia 及其控制公司所持有的 固定资产
PT. Jfood Group Indonesia Fixed Asset

[3.] 工作流程作业内容 Procedures:

2.1[3.1] 定义 Definition
3.1.1 固定资产，是指同时具有下列特征的有形资产:
Fixed assets refer to tangible assets that have the following characteristics:
(一) 为生产商品、提供劳务、出租或经营管理而持有的。
Held for the purpose of producing goods, providing labor services, leasing or operating and
managing.
[(二)] 使用寿命超过一个会计年度。使用寿命，是指企业使用固定资产的预计期间，或者该固定资
产所能生产产品或提供劳务的时长数量。
The service life exceeds one accounting year. The useful life refers to the expected period during
which an enterprise uses a fixed asset, or the number of products or services that the fixed asset can
produce.
[(三)] 采购成本价值超过 Rp. 2X,000,000的物品将被列为固定资产
Items above Rp. 2X,000,000 per piece is classified to be Fixed Asset.

[3.2] 固定资产设备采购流程 Purchasing Procedures

[3.2.1] 申请人通过钉钉发起在顶顶系统采购申请流程 [Procurement / Purchasing] 申请采购单
The applicant applies for a purchase order in the Dingding system [Procurement/Purchasing]
[3.2.2] 申请流程得到审批后，由行政部采购单审批后由行政专员进行询价、比价和购买，并以及负责发
放分发到使用申请部门单位
After the purchase order is approved, the administrative specialist will purchase and distribute it to the
applying unit.
[3.2.3] 设备分类为固定资产，发放前到货时必须在行政部编号与登记贴固定资产编号再发到申请单位
The items are classified as fixed assets and must be affixed with a fixed asset number upon arrival before
being sent to the applicant.
2.1.1[3.2.4] 固定资产管理的责任主体为公司行政部，行政部负责固定资产的登记、发放和后续维护。行
政部应联合财务部每年至少进行一次固定资产盘点，并根据情况随时检查固定资产的使用情况
2.1.2 固定资产由行政单位负责保管数量/位置/其他详细资料，每年盘点一次
The administrative unit is responsible for keeping the quantity / location / other details of fixed assets and
do stock count of them once a year.
2.2[3.3] 编号规则 Asset Number Setup【财务是否有统一规范？是否有分类条码？】
AA.YYMM.CCCC
AA YYMM CCCC
部门代码【看起来有点 购买年月 序号
不对，分类更适合】

部门清单与编号 List of Department

Department ID Department
A01 品牌部 Branding Department
A02 商务拓展部 Business Development Department
A03 配送部 Delivery Department
A04 数字化部 Digitalization Department
A05 工程部 Engineer Department
A06 财务部 Finance Department
A07 人事行政部 HRGA Department
A08 营销推产部 Marketing and Promotion Department
A09 营运部 Operation Department
A10 产品开发部 Product Development Department
A11 生产部 Production Department
A12 生产部 Purchasing Department
A13 业务部 Sales Department
A14 营训部 Training Department
A15 仓储部 Warehouse Division
A16 供应链中心 Supply Chain Division
A17 营运中心 Operation Division
A18 总经办 General Manager's Office

例如 Example
2023 年 9 月买了 3 台电脑，2 个给人事行政，1 个给市场部专用
On September 2023, company purchased 3 computers. 2 for HRGA department and the other one for Marketing
Department, therefore:

电脑 1 资产编号为 A07.2309.0001
Computer 1 Asset No. A07.2309.0001
电脑 2 资产编号为 A07.2309.0002
Computer 2 Asset No. A07.2309.0002
电脑 3 资产编号为 A08.2309.0001
Computer 3 Asset No. A08.2309.0001

2.3[3.4] 固定资产转移 Fixed Asset Transfer【这个有点复杂，是否直接回收和重新分配？】

2.3.1[3.4.1] 固定资产在公司（集团）内部部门员工之间转移调拨，在顶顶系统需填写“固定资产转移申
请单”一式四联，送移入部门签字，确认后交固定资产管理部门，第一联由管理部门留存，更新
 固定资产卡片，第二联送交财务部，第三联送交移入部门，第四联送交移出部门。将固定资产转
移单交固定资产管理部门办理转移登记。
When fixed assets are transferred between employees of internal departments of the company (group),
four copies of the "Fixed Asset Transfer Application Form" must be filled in, sent to the transferring
department for signature, and submitted to the fixed assets management department after confirmation.
The first copy shall be handed over to the management department. Keep and update the fixed assets card,
send the second copy to the Finance Department, the third copy to the transfer-in department, and the
fourth copy to the transfer-out department. Submit the fixed asset transfer document to the fixed asset
management department for transfer registration.
2.3.2[3.4.2] 固定资产管理部门将固定资产转移登记情况书面通知财务部，以便进行账务处理。
The fixed assets management department shall notify the Finance Department in writing of the fixed asset
transfer registration status for accounting processing.
2.3.3[3.4.3] 注意固定资产编号保持不变，填写清楚新的使用部门和新的使用人，以便监督管理。
Pay attention to the fixed asset number remaining unchanged, and fill in the new user department and new
user clearly to facilitate supervision and management.

2.4[3.5] 固定资产盘点 Fixed Asset Stock Count

[3.5.1] 每年 6 月最后一周份进行总部固定资产进行盘点
Stock count is conducted on June of each year.
[3.5.2] 盘点之前必须完成所有采购，订单而盘点过程中暂停采购暂时停职采购
All purchase orders must be completed before the stock count begin and procurement is temporarily
suspended during the stock count process.
2.4.1[3.5.3] 由行政部列出行政单位印出来盘点项目再发到各个部门负责人确认资产【这个有问题，业务
部门自己盘点可能发现不了固定资产丢失和损坏的情况，要财务和行政自己去检查】
The administrative unit prints out the stock count document and sends them to the PIC of each department
to confirm the fixed asset stock counts.
2.4.2[3.5.4] 盘点结果由行政单位汇总审核后提交给财务部
The stock count results will be compiled and reviewed by the administrative unit and submitted to the
Finance Department

2.5[3.6] 固定资产丢失或损坏
2.5.1[3.6.1] 如果员工因为自己的疏忽造成导致遗失或损坏，本人负相应的责任

3.7 离职回收