The concept of "fixed production assets" (OPF) was introduced into scientific and economic circulation during the time of the centrally planned economic system.

In the process of productive use of the means of production, their value is transferred to the newly created product and is included in its value. As a result, when selling finished products, the cost of spent production assets is returned to the enterprise and ensures their reimbursement. Depending on the nature of the turnover - the method of transferring value to the newly created product, the method of compensation and the expression of the transfer of value - the production assets of the enterprise are divided into fixed and working capital of the enterprise.

Fixed assets serve production during several periods of production. They participate entirely in the production process, but transfer their value to the finished product in parts, as these funds wear out. OPF are subject to physical and moral wear and tear.

OPF have a monetary value, according to which they are listed on the balance sheet of the enterprise and are called fixed assets.

According to the natural-material composition, fixed assets include buildings and structures, transmission devices, machines, equipment (including power, working machines and equipment, measuring and control instruments and devices, computer equipment, etc.), vehicles, tools, production equipment, working and productive livestock, perennial green spaces, etc.

At the same time, it must be remembered that in the conditions of transition to the market, enterprises are not provided with basic production assets; This, and also what cash, spent on their acquisition, are diverted for a long time, indicates that the OPF have a great impact on the economy of the enterprise. This means that the enterprise is far from being indifferent to how individual groups of OPF affect the final indicators of its work.

Knowledge of the production and technological structure of the OPF allows you to design and create effective organization production and jobs and thus achieve a high level of labor productivity.

Each branch of agriculture, in accordance with its specifics, has a production and technological structure. They differ from each other in terms of purpose, production technology, relations with sources of raw materials, etc. These differences cause diversity in the ways and methods of production and predetermine differences in the composition and structure of fixed production assets between industries.

Despite all these sectoral features, in the management policy to ensure high labor productivity with a minimum of costs, general, industry-independent requirements can be presented to the OPF. The latter should be formulated both at the stage of acquiring funds and during their operation. This is due to a number of objective reasons:

First, the desire to produce what we want, and in the quantity we want,

Secondly, the features of fixed assets, which follow from their essential characteristics,

Thirdly, the desire to organize the effective operation of the BPF, i.e. to obtain a greater volume of production with a minimum cost of attracting them.

Let's look at these reasons in more detail. So, at the stage of creating an enterprise, by studying demand, it is determined what to produce and in what quantity, and on the basis of this it is determined what equipment should be purchased. When we are dealing with a functioning enterprise, the main attention is drawn to the need to ensure that existing production capabilities meet the requirements of the market in terms of what to produce, what quality, in what quantity and in what time frame. Based on this, adjustments are made to the composition and structure of the BPF.

When providing an enterprise with fixed production assets, one should take into account their features arising from the essential characteristics of the fixed assets.

First, fixed assets increase the productivity of labor and are used over a long period of time. This means that in the policy of managing the enterprise should strive to acquire high-performance equipment, the technical characteristics of which allow it to maintain its performance at a high level throughout its entire service life. The significance of the latter is enhanced by the fact that scientific and technical progress accelerates the obsolescence of equipment. Therefore, in order to withstand competition, it must either be updated or modernized, which is achieved through regular overhaul.

Secondly, since OPFs are usually expensive and require large amounts of money to acquire, it is necessary to achieve their quick payback. The latter depends on a number of factors: the operation of the BPF should ensure low production costs; high reliability of operation of the BPF is required; depreciation rates and methods need to be established through evidence-based policies.

Thirdly, given the high cost of OPF, it is necessary to look for the most acceptable conditions for their acquisition: on leasing, on credit, at a lower price, etc. This is done through marketing.

However, the most important feature of fixed production assets is that they can be built up in two ways: extensive and intensive. An extensive path of development involves a quantitative increase in equipment, an intensive one - its modernization or replacement with a new one, which allows increasing productivity without changing the quantity. Under the conditions of individual production, OPFs become more and more expensive, which causes an increase in their share in the overall structure of production assets.

However, it must be borne in mind that a significant amount of production assets reduces the adaptive capacity of the enterprise's economy to a changing market, i.e. hinders his actions. As a result, businesses are burdened with high fixed costs and cannot easily adapt to changing demand.

In addition, the impossibility of separating OPFs that have a holistic character, and their relative illiquidity, lead to the fact that any mistake in their acquisition cannot be corrected, and thus the stability of the enterprise is violated.

In order to avoid such errors, an appropriate policy on the formation of fixed assets should be pursued. It should be based, on the one hand, on taking into account the market requirements for products manufactured by the enterprise, and on the other hand, on the sectoral consideration of the features of the BPF.

Agricultural products are characterized not only by a huge variety, but also by high requirements for their quality. Their implementation is possible through the use of carefully developed production technologies that ensure the high quality of products, the use of appropriate fixed assets. From this it follows that the fixed assets of each industry have their own specific features:

Variety of equipment ( different kinds and types of equipment - from automatic lines and hardware processes to individual units and containers);

Science-intensive equipment (many operations require not only automation of production, but also automated control over the manufacture of products);

High cost of equipment;

High share in the cost of production;

The difference in production and technological structures requiring appropriate approaches in each industry to the design of the organization of production and workplaces in order to achieve high labor productivity and ensure best quality products;

The formation and development of production assets is based on depreciation and investment in new construction, the purchase of new equipment and its modernization.

These features determine the appropriate forms and methods of management in the process of acquiring and operating OPF. In order to determine the strategy and tactics of operating the BPF in a changing economic market environment, the heads of enterprises and relevant services must know the status and movement of fixed assets.

This is achieved by organizing the accounting of their presence and use.

Thus, in the practice of planning and technical and economic analysis, production fixed assets are divided into active and passive (Fig. 1).

The active part of the OPF affects the object of labor, moves it in the production process and exercises control over the course of production; their passive part creates the conditions for the smooth functioning of the active part.

Along with the mentioned groups, fixed assets should be subdivided according to their inventory items (types).

Rice. one. Classification of fixed assets

The classification of fixed assets provides for their grouping according to the following criteria:

a) The presence of a material-natural form - the so-called tangible fixed assets and "intangible" intangible fixed assets (intangible assets).

b) Branches of the national economy (24 branches, including industry, information and computing services, general commercial activities to ensure the functioning of the market, etc.).

c) Groups:

buildings,

working and power machines and equipment,

measuring and control instruments and devices,

Computer Engineering,

vehicles,

tool,

production and household equipment and accessories,

working, productive and breeding cattle,

perennial plantations,

capital investments in perennial plantings, fundamental land improvement, and leased fixed assets,

land plots, objects of nature management,

on-farm roads,

tangible fixed assets not included in other groups.

d) Purpose (nature of participation in the production process) - industrial production, production purposes of other sectors of the national economy, non-production (fixed assets of the social sphere).

e) Degrees of use - active and inactive (in operation), in reserve (in reserve), on conservation, in the stage of completion, additional equipment, reconstruction and partial liquidation.

f) The scope of rights to the relevant objects.

So, it is possible to classify fixed assets by form, industry feature, purpose, types, affiliation, use.

2. LECTURES ON THE TOPIC "MAIN PRODUCTION ASSETS"

1. Economic essence of production assets

The production assets of an organization are an integral part production process, without which it is impossible to create material and spiritual wealth. The production of material wealth, the provision of various services presupposes the availability of means of labor and objects of labor.

Means of labor(machines, equipment, vehicles, buildings, structures, etc.) are the material and material content of fixed assets. Objects of labor(materials, fuel, spare parts, etc.), are the content of working capital.

Together, fixed assets and working capital form the means of production. Expressed in value terms, the means of production are the production assets of enterprises. Distinguish between fixed and working capital.

The main production assets are the means of labor involved in the production process. long time while maintaining their natural shape.

Their cost is transferred to the finished product in parts, as the consumer value is lost.

The main production assets are directly involved in production processes, or create the necessary material conditions for the implementation of these processes (industrial buildings).

revolving funds – these are the means of production which are wholly consumed in each new production cycle, transfer their value entirely to the finished product, and do not retain their natural form during the production process.

There are tangible fixed assets (fixed assets) and intangible fixed assets (intangible assets).

Tangible PF (fixed assets) - a part of the property of an enterprise with a useful life of more than 12 months, used as a means of labor for the production and sale of goods (performance of work, provision of services) or for the management of an organization, capable of bringing economic benefits to the organization in the future.

Funds core business include production assets that are directly involved in the process of creating wealth.

To funds non-core activity include non-productive fixed assets, as well as production assets that perform functions not related to the creation of material wealth.

Non-production fixed assets – social property that is not involved in the production process, but satisfies the social needs of employees . These are residential buildings, children's and sports institutions, canteens, recreation centers and other objects of cultural and community services for workers that are on the balance sheet of enterprises and do not have a direct impact on the production process.

OPF (fixed capital) are the most important factor in the production and acceleration of scientific and technological progress. The economic and social significance of the OPF at the macro level is explained by the following:

1. OPFs are a significant part national wealth countries. With their growth, NB increases.

2. The competitiveness of domestic products and production efficiency largely depend on the value of fixed assets, especially their qualitative state.

3. The level of mechanization and automation of labor with all the ensuing economic and social consequences depends on the quantitative and qualitative state of the PF.

4. The rate of economic growth depends on the quantitative and qualitative state of the OF.

5. The presence of a sufficient amount of FC is the basis for the economic security of the country and its defense capability.

The role of the OF and on microlevel, since the value of their cost and quality state depend on:

a) the production capacity of the enterprise, the volume of production and sales of products;

b) the level of quality and competitiveness of products;

c) the level of cost and profitability of products;

d) the financial condition of the enterprise.

Previous

Department of Education Nizhny Novgorod region

NGLU them. Dobrolyubova

Course work

On the subject "Economics of the organization"

« Economic entity fixed assets of enterprises and their characteristics "

Teacher:

Golovkin N.N.

Student gr. 7-MV

Galuzina D.D.

Nizhny Novgorod

Introduction

Classification of fixed assets

Accounting and valuation of fixed assets

Depreciation of fixed assets

Use of fixed assets

Practical part

Bibliography

Introduction

Each enterprise has production assets for carrying out its activities, they are divided into fixed and circulating.

Fixed assets represent the material and technical base of the enterprise, without which the enterprise cannot engage in economic activities.

The higher the efficiency of using fixed assets and the enterprise equipped with them, the higher the economic indicators in this enterprise, i.e. the higher the turnover, the lower the level of distribution costs, the higher the profit and profitability of the enterprise.

Fixed assets is that part of physical capital that transfers its value to the cost of production in parts over several production cycles in the form of depreciation and is operated more than a year.

These include: buildings, premises, structures, access roads, vehicles, pipelines, equipment.

With simple reproduction at the expense of depreciation, a new system of labor tools is formed, equal in value to the worn out one.

With expanded reproduction, new investments are required, which are attracted from profits, contributions, the issue of securities, and loans.

Classification of fixed assets

Fixed assets are classified according to the characteristics:

1. By industry

Industry

Transport

Catering

2. By purpose and scope

Production o.f core activities

Production o.f. other activities

Production assets are involved in the process of manufacturing products or providing services (machines, machines, devices, transmission devices, etc.).

non-production

Non-productive fixed assets do not participate in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).

3. By type

Buildings (architectural and construction objects for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).

Structures (engineering and construction facilities that create conditions for the implementation of the production process: tunnels, flyovers, roads, chimneys on a separate foundation, etc.).

Transmission devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).

Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machines and equipment, etc.).

Vehicles (diesel locomotives, wagons, cars, motorcycles, carts, carts, etc., except for conveyors and conveyors included in the production equipment).

Tools (cutting, impact, pressing, sealing, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.

Production equipment and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc.).

Household inventory (office and household items: tables, cabinets, hangers, typewriters, safes, copying machines, etc.).

Other fixed assets. This group includes library collections, museum valuables, etc.

4. By the degree of participation in the production process

Active

The active part of fixed assets includes machinery and equipment, vehicles, tools

Passive

The passive part of fixed assets includes all other groups of fixed assets. They create conditions for the normal operation of the enterprise.

5. By accessory

Own

Borrowed

Accounting and valuation of fixed assets

Fixed assets are accounted for in kind and value terms. Accounting for fixed assets in kind is necessary to determine the technical composition and balance of equipment; to calculate the production capacity of the enterprise and its production units; to determine the degree of its wear, use and timing of renewal.

The initial documents for accounting for fixed assets in physical terms are passports of equipment, jobs, and enterprises. Passports provide detailed technical specifications all fixed assets: year of commissioning, capacity, degree of deterioration, etc. The enterprise passport contains information about the enterprise (production profile, material and technical characteristics, technical and economic indicators, equipment composition, etc.) necessary for calculating production capacity. A cost (monetary) valuation of fixed assets is necessary to determine their total value, composition and structure, dynamics, depreciation charges, and also to assess the economic efficiency of their use.

There are the following types of monetary value of fixed assets:

1. Valuation at historical cost, i.e. at actual costs incurred at the time of creation or acquisition (including delivery and installation), at the prices of the year in which they were manufactured or purchased.

2. Valuation at replacement cost, i.e. at the cost of reproduction of fixed assets at the time of revaluation. This value shows how much it would cost to create or acquire at a given time previously created or acquired fixed assets.

3. Evaluation at the original or restoration, taking into account depreciation (residual value), i.e. at a cost that has not yet been transferred to the finished product.

The residual value of fixed assets Fost is determined by the formula:

Fost \u003d Fnach * (1-On * Tn),

where Fnach - the initial or replacement cost of fixed assets, rubles; Na - depreciation rate,%; Tn - the period of use of fixed assets.

When assessing fixed assets, the value at the beginning of the year and the average annual value are distinguished. The average annual value of Fsg fixed assets is determined by the formula:

Fsrg \u003d Fng + Fvv * n1 / 12 - Fvyb * n2 / 12,

where Fng - the cost of fixed assets at the beginning of the year, rubles; Fvv - the cost of introduced fixed assets, rub.; Fvyb - the cost of retired fixed assets, rub.; n1 and n2 - the number of months of functioning of the commissioned and retired fixed assets, respectively.

To assess the condition of fixed assets, such indicators are used as the depreciation coefficient of fixed assets, which is defined as the ratio of the depreciation cost of fixed assets to their full value; the coefficient of renewal of fixed assets, calculated as the cost of commissioned fixed assets during the year attributable to the value of fixed assets at the end of the year; the coefficient of disposal of fixed assets, which is equal to the value of retired fixed assets divided by the value of fixed assets at the beginning of the year.

In the process of functioning, fixed assets are subject to physical and moral wear and tear. Physical depreciation refers to the loss of fixed assets of their technical parameters. Physical wear can be operational and natural. Operational wear is a consequence of production consumption. Natural wear occurs under the influence of natural factors (temperature, humidity, etc.). Obsolescence of fixed assets is a consequence of scientific and technological progress. There are two forms of obsolescence: - a form of obsolescence associated with a reduction in the cost of reproduction of fixed assets as a result of improving technology and technology, the introduction of progressive materials, and increasing labor productivity. - a form of obsolescence associated with the creation of more advanced and economical fixed assets (machinery, equipment, buildings, structures, etc.). Obsolescence assessment of the first form can be defined as the difference between the original and replacement cost of fixed assets. Obsolescence assessment of the second form is carried out by comparing the reduced costs when using obsolete and new fixed assets.

Depreciation of fixed assets

Depreciation is understood as the process of transferring the value of fixed assets to created products. This process is carried out by including a part of the cost of fixed assets in the cost of manufactured products (work). After the sale of products, the company receives this amount of funds, which it uses in the future to purchase or build new fixed assets. The procedure for calculating and using depreciation deductions in national economy set by the government. Distinguish between depreciation amount and depreciation rate. The amount of depreciation for a certain period of time (year, quarter, month) is the monetary amount of depreciation of fixed assets. The amount of depreciation accrued by the end of the life of fixed assets should be sufficient for their complete restoration (acquisition or construction). The amount of depreciation deductions is determined on the basis of depreciation rates.

The depreciation rate is the established amount of depreciation deductions for full restoration over a certain period of time for a specific type of fixed assets, expressed as a percentage of their book value. The depreciation rate is differentiated by individual types and groups of fixed assets. For metal-cutting equipment weighing over 10 tons. a coefficient of 0.8 is applied, and with a mass of more than 100 tons. - coefficient 0.6. For metal-cutting machines with manual control, the following coefficients are applied: for machine tools of accuracy classes N, P - 1.3; for precision machine tools of accuracy class A, B, C - 2.0; for metal-cutting machines with CNC, including machining centers, automatic and semi-automatic machines without CNC - 1.5. The main indicator that determines the depreciation rate is the life of fixed assets. It depends on the period of physical durability of fixed assets, on the obsolescence of existing fixed assets, on the ability of the national economy to ensure the replacement of obsolete equipment. The depreciation rate is determined by the formula:

On \u003d (Fp - Fl) / (Tsl * Fp),

where Na is the annual depreciation rate, %; Фп - initial (book) value of fixed assets, rub.; Fl - liquidation value of fixed assets, rub.; Тsl is the standard service life of fixed assets, years.

Not only the means of labor (fixed assets) are depreciated, but also intangible assets. These include: rights to use land plots, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, trademarks, trademarks, etc. Depreciation on intangible assets is calculated monthly according to the norms established by the enterprise itself. The property of enterprises subject to depreciation is grouped into four categories:

1. Buildings, structures and their structural components.

2. Passenger vehicles, light commercial vehicles, office equipment and furniture, computer equipment, information systems and data processing systems.

3. Technological, energy, transport and other equipment and tangible assets not included in the first and second categories.

4. Intangible assets.

The annual depreciation rates are: for the first category - 5%, for the second category - 25%, for the third category - 15%, and for the fourth category depreciation deductions are made in equal shares during the life of the relevant intangible assets. If it is impossible to determine the period of use of an intangible asset, then the amortization period is set at 10 years. In order to create economic conditions for the active renewal of fixed assets and the acceleration of scientific and technological progress, it was recognized as expedient to use accelerated depreciation of the active part (machines, equipment and vehicles), i.e. full transfer of the balance sheet value of these funds to the created products in a shorter time than is provided for in the depreciation rates. Accelerated depreciation may be applied to fixed assets used to increase the issuance of funds computer science, new progressive types of materials, instruments and equipment, expanding exports of products. In the event of a write-off of fixed assets before the full transfer of their balance sheet value to the cost of manufactured products, the undercharged depreciation charges are reimbursed from the profit remaining at the disposal of the enterprise. These funds are used in the same manner as depreciation charges.

Use of fixed assets

The main indicators reflecting the final result of the use of fixed assets are: capital productivity, capital intensity, capital-labor ratio and profitability of fixed assets.

return on assets is determined by the ratio of the volume of output to the cost of fixed production assets:

F.o. = N/Fs.p.f.,

where F.o. - return on assets; N - the volume of released (sold) products, rub.; Fs.p.f. - average annual cost of fixed production assets, rub.

Return on assets shows what turnover is received from 1 ruble of fixed assets.

F.o. >1-effective use of fixed assets.

capital intensity is the reciprocal of capital productivity. The capacity utilization factor is defined as the ratio of the volume of output to the maximum possible output for the year.

F.e = Fs.p.f./N

F.e shows how many fixed assets are required to sell goods for 1 ruble.

capital-labor ratio- an indicator characterizing the equipment of employees of enterprises in the material production main production assets (means). It is defined as the ratio of the value of fixed assets of an enterprise (in comparable prices) to the average annual payroll number of employees (workers).

F.v \u003d O.F st / number of employees.

F.v shows how many fixed assets are accounted for by each employee.

Profitability of fixed assets

Rentab. O.F.=profit/O.F st *100%

Shows how much profit the company receives from 1 ruble of production assets.

The main directions for improving the use of fixed assets are:

· technical improvement and modernization of equipment;

· improving the structure of fixed assets by increasing the share of machinery and equipment;

increase in the intensity of the equipment;

optimization of operational planning;

· professional development of employees of the enterprise.

Bibliography

1. Balabanov I. T. Fundamentals of financial management: tutorial/ I. T. Balabanov. - M.: Finance and statistics, 2005. - 480 p.

2. Gorobtsova L.B., Krayukhin G.A. and other Economics of the enterprise. Part 2. Enterprise resources: Proc. allowance - SPb.: SPbGIEA, 2000.

3. Gruzinov V.P. Economics of the enterprise (entrepreneurship): Textbook for universities. - 2nd ed., Revised. and additional - M.: UNITI-DANA, 2002.

4. Raitsky K.A. Enterprise Economics: Textbook for High Schools - 3rd ed., Revised. and additional, - M .: "Publishing house - trading corporation" Dashkov and K ", 2002.

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The implementation of commercial entrepreneurship is associated with the use of various means of labor necessary for the promotion, storage and sale of goods.

Means of labor, functioning in the sphere of circulation of consumer goods, form fixed assets commercial enterprise. Fixed assets participate in the circulation process for a long time, while their natural form does not change.

According to M.N. Grekhovodova: “The fixed assets of a commercial enterprise are a set of labor tools necessary to perform their basic functions. The duration of use of fixed assets ranges from one to ten years. In the process of use, fixed assets wear out, and their value, as they wear out, is included in parts in the costs of circulation and then enters into the value of goods sold. Thus, during the sale of goods, a part of the value of fixed assets is circulated.

Efimova O.P. writes: “The fixed assets of business entities are material assets that function as means of labor, which are necessary for the implementation of production processes, sales and organization of product consumption. Repeatedly servicing these processes, fixed assets do not change their entire material form and gradually, in parts, as they wear out (wear and tear), transfer their value to manufactured products. In accordance with the current accounting, fixed assets include labor instruments that have been operating for more than one year and have a value of more than 30 minimum wages per unit.

The fixed assets of the enterprise form part of their material and technical base, the growth and improvement of which is the most important condition for increasing the volume of trade, profits and improving their technical equipment.

A feature of fixed assets is their high cost and long service life, as well as a relatively dynamic change in their technical level as a result of scientific and technological progress, which leads to their depreciation. All this determines certain requirements both for the nature of the acquired fixed assets and for their operation.

Fixed assets must have high productivity and efficiency in use, versatility, and reliability in operation.

Fixed assets affect the ratio of variable and fixed distribution costs, which significantly affects profit.

By definition, A.N. Solomatina: "Fixed assets are a set of material assets that are entirely and repeatedly used in the trading process as a means of labor."

fixed assets- this is a part of the property of the enterprise used as means of labor for the production and sale of goods (performance of work, provision of services) or by the management of the enterprise for a period exceeding 12 months.

The service life of fixed assets is determined by the time during which the turnover of fixed assets takes place, and it is called "term beneficial use fixed assets". The value of fixed assets carried over to goods sold during this period forms the sinking fund.

The useful life of property, plant and equipment is determined based on:

• - technical conditions of their operation;
• - decisions of state bodies (normative service life of fixed assets).
• - In the absence of these materials, the deadline is set by the organization based on:
• - the term of the expected use of the fixed asset object, taking into account its productivity and capacity;
• - expected physical wear and tear, depending on the mode of operation (number of shifts), natural conditions, system of repairs;
• - regulatory and other restrictions on the period of use (for example, under a lease agreement).

Fixed assets include land plots and nature management facilities owned by organizations.

Thus, fixed assets are a set of material and technical values ​​for industrial and non-production purposes, functioning and developing in the industry, necessary for the rational and systematic performance of the production functions of trade services for the population, creating conditions for highly productive labor of workers.

According to M.N. Grekhovodova, the fixed assets of trade include:

buildings and premises - trade enterprises (shops, kiosks, stalls, pavilions), trade warehouses (wholesale depots, refrigerators, storage facilities, etc.);

structures - engineering and construction facilities necessary for the implementation of trade and technological processes (access roads, container platforms, overpasses, etc.);

transmission devices - all devices with the help of which heat, energy, etc. are transferred (electricity networks, water networks, gas networks and all types of communication (telephone, fax, pager, etc.));

means of technical equipment (vending machines, refrigeration machines and devices, weighing instruments and cash registers, hoisting and transport mechanisms, calculating devices, PVEM, packaging equipment);

other commercial equipment and inventory - mechanized and non-mechanized tools (carts, cars and electric cars); production equipment and accessories (tables, counters, showcases, containers for storing liquid and bulk goods); household inventory (safes and office furniture);

vehicles - vehicles designed to move people and goods.

The technical structure of the enterprise is a percentage of the above groups of fixed assets.

For accounting, drawing up a balance of fixed assets, reporting, revaluations and inventories, it is necessary to classify fixed assets.

Basic trading funds can be classified according to a number of criteria, depending, for example, on the industry to which the enterprise under study belongs. Different authors have different qualifications of fixed assets. So Efimova O.P. offers the following qualification: “Fixed assets are heterogeneous in their composition. In this regard, there is their qualification: according to their role in the production process, functional purpose, forms of ownership, ways of participating in the production, sale and organization of consumption of products, according to their affiliation.

Professor L.A. Bragin and T.P. Danko offer the following qualifications: for the purposes of accounting, reproduction planning, revaluation and inventory, fixed assets are classified according to:

trade sub-sectors - for fixed assets of retail trade enterprises, wholesale trade enterprises and mass catering enterprises. This classification is due to the difference in the composition and structure of fixed assets of various enterprises;

participation in the trade and technological process - active and passive. The active part of fixed assets directly affects the product, determines the level of productivity of workers. The passive part includes fixed assets that create the necessary conditions for the labor process. The ratio between the active and passive parts of fixed assets depends on the characteristics of the technological process of a particular enterprise, the level of its technical equipment.

belonging to trading enterprises - own, rented and provided free of charge.

appointment - into a number of enlarged groups. Appointment is the main feature of the classification used in the inventory and revaluations.

Associate Professor A.N. Solomatin gives the following qualification:

By economic purpose and nature of functioning production and non-production. Production fixed assets of trade are funds involved in the process of production and sale of goods. These include buildings, structures, equipment, vehicles. Their share in the total mass of fixed assets is about 90%. Non-production funds are funds for communal and cultural purposes, such as buildings and structures for health care, housing stock, management, the share of which is about 10%.

By role in production and technological processes fixed assets are divided into active and passive. Active fixed assets in a natural-material form include machines, trade and technological, lifting and transport, refrigeration equipment, household equipment, mechanisms, vehicles. Passive funds- these are the buildings of shops, pavilions, etc. structures; household inventory. They make up about 80% of all fixed assets.

In natural-material form- here is the transfer in accordance with the list of Grekhovodova M.N., given above.

By affiliation fixed assets can be divided into own and attracted(leased), leased.

By nature of use- on the operating; inactive(decommissioned as a result of physical and moral deterioration); newly acquired, ready for installation (requiring installation).

To this list Efimova O.P. in his work adds: by forms property fixed assets are divided into public, private and collective property (for example, consumer cooperatives).

The ratio of the value of individual fixed assets to their total value, expressed as a percentage, is called structure fixed assets. There are production, technological and other structures of fixed assets.

Production structure is determined by the ratio of the active and passive part of fixed assets in their total value.

Technological structure represents the ratio of certain types of fixed assets in their total value. It gives an idea of ​​the functional composition of fixed assets, is an important indicator of the development of the enterprise and characterizes the features of the ratio of certain types of labor instruments in the total value of fixed assets.

The authors of the textbook “Economics of a trading enterprise” note the peculiarities of the structure of trading enterprises: “The structure of fixed assets of a trading enterprise differs significantly from the structure of fixed assets of an industrial enterprise, where the share of machinery and equipment is much higher (about 36%, and in trade 10-11%) . In the fixed assets of a commercial enterprise, the proportion of buildings, structures and transmission devices is about 80%, and the active part - machinery and equipment - only about 11%. Taking into account the leased and donated premises, the proportion of buildings will be higher, and machinery and equipment - lower. To a certain extent, these differences are determined by the specifics of the trading process, the need to use manual labor, but at the same time, they also reflect a lower level of mechanization and technical equipment of labor in trade compared to industrial enterprises.

The expansion and improvement of the fixed assets of a trading enterprise is an indispensable condition for increasing sales and improving customer service. As we can see, the construction of new largest stores with an improved layout in our beloved city of Omsk (“Old Man Hottabych”, Continent, the Five Stars shopping center, etc.), and equipping them modern equipment and machines create more favorable conditions for buyers, facilitate the work of trade workers and contribute to the growth of its productivity, ensure the reduction of commodity losses and the preservation of the quality of goods, allow the introduction of progressive forms of sale.

The main production assets of the enterprise – it is the value of the means of labor. The main defining feature of fixed assets is the method of transferring value to the product - gradually: over a number of production cycles; parts: as wear. Depreciation of fixed assets is accounted for in accordance with established depreciation rates, the amount of which is included in the cost of production. After the sale of products, the accrued depreciation is accumulated in a special depreciation fund, which is intended for new capital investments. Thus, the lump-sum advanced value in the authorized capital (fund) in the part of the fixed capital makes a constant circulation, passing from the monetary form into the natural, into the commodity and again into the monetary one. This is the economic essence of fixed assets.

The main production assets of the enterprise- these are the means of labor involved in many production cycles, retaining their natural form and transferring value to the manufactured product in parts, as they wear out. The law of reproduction of fixed capital is expressed in the fact that, under normal economic conditions, its value, introduced into production, is completely restored, providing an opportunity for constant technical renewal of the means of labor. With simple reproduction at the expense of the depreciation fund, enterprises form a new system of labor tools, equal in value to worn ones. To expand production: new investments are required, attracted additionally from profits, contributions from the founders, the issue of securities, loans, etc. With a large scale of fixed capital used, large and largest enterprises have the opportunity to finance not only idle time, but also in significantly expanded reproduction of the means of labor.

2.2. Functional-species classification and structure
fixed assets

For the management of fixed capital at all levels of management, the functional-specific grouping of labor instruments is of paramount importance. It allows you to get information about the most important qualitative changes taking place in the economic potential of enterprises. The dynamics of the species structure reflects changes in the technical equipment of production, the pace of innovation, the development of specialization, concentration and combination, etc.

The current classification combines fixed assets into 10 groups:

1. Buildings (of which residential buildings stand out).

2. Structures.

3. Transfer devices.

4. Machinery and equipment.

5. Vehicles.

6. Tools, production and household equipment (including furniture).

7. Working cattle.

8. Productive livestock.

9. Perennial plantations.

10. Other types of fixed assets not listed above.

Each group consists of many different means of labor. The cost of buildings in the composition of industrial and production fixed assets of Russia is 28%. The group of structures (constituting, respectively, 21%) includes mine workings, oil and gas wells, underground and hydraulic structures, bridges, overpasses, etc. Transmission devices include pipelines, water pipes and sewerage, power transmission, communications, etc. (6%).

The specific structure of fixed assets differs significantly by sectors and spheres of the economy, as well as by their industries. Thus, in the electric power industry, the main share is occupied by transmission devices (32%) and power machines and equipment (33%); in the fuel industry, more than half of the value of fixed assets falls on structures (58%); in the engineering industries, more than 45% is occupied by machinery and equipment; in light industry buildings account for 42% of the value of funds, including
in sewing - 60%.

The progressivity of changes in the specific structure of production assets is expressed in an increase in the share of their active part, those. means of labor directly involved in the creation of the product (machines, equipment, vehicles, instruments, inventory, etc.). To passive part funds, as a rule, include the first two groups: buildings and structures, i.e. funds that provide conditions for the implementation of the production process. The higher the share of the active part of the funds, the more opportunities the company has to increase output. The division of fixed assets into active and passive parts is largely conditional. Often the improvement of production consists in increasing the cost of facilities or transmission devices, which leads to progressive changes in the technological process. In many industries (oil production, gas production, etc.), facilities and transmission devices are the most active part of the funds.