fixed assets of enterprises - all tangible assets, which are the means of production that during the entire production process is transferred in part to the cost of their manufactured products.
So the fixed assets of the enterprise are the material-technical base of production absolutely any business.
they act in the form of structures, buildings, machinery, equipment, devices, transfer devices, computer equipment, draft animals, farm roads, vehicles, perennial plantings, as well as land and any objects of nature.In addition to these assets also include leased fixed assets and capital investments to improve the land.
fixed assets of enterprises are of utmost importance for the functioning of any enterprise, and the question of their effective use is key to the production.Effectiveness of their use is determined by the progressiveness of their structure, the degree of wear.
classify fixed assets by purpose and scope of application.According to this criterion, they are divided into manufacturing an
first group operating in the production of a set of instruments of labor, bringing their value to the finished product, replenish the funds through capital investments.The second group of assets intended for maintenance of the production process (homes, hospitals and kindergartens etc.), It is replenished by national income.
Productive enterprise funds for the functions are divided into:
· buildings (shops and administrative buildings);
· facilities (wells, development, etc.);
· transmission devices;
· machinery and equipment;
· Tools, equipment and pr.osnovnye funds.
the degree of participation in the production of fixed assets of the company may be active (have a direct impact on the change in the objects of labor: machinery, equipment, etc.) And passive (ensure optimal functioning of active assets: buildings, structures, etc.).
By utilization of the enterprise funds are divided into: in service, in reserve, in the stage of completion, reconstruction or partial liquidation and being mothballed.
On the basis of sectoral funds are divided into fixed assets in industry, agriculture, etc.
On human enterprise on funds, they are divided into objects belonging to the company or the company's ownership;objects in the operational management;objects obtained in the rent.
Technological structure characterizes the distribution of the fixed assets of the structural parts of the enterprise, in percentage terms in relation to their total cost.
age structure characterized by the division of assets by age characteristics (up to 5 years; from 5 to 10 years from 10 years to 15 years; 15 to 20 years, more than 20).On this basis you can calculate the average age of the equipment as the weighted average of.The objective of the enterprise is not to wait for an excessive aging assets that define the overall performance of the enterprise.In connection with these necessary time to carry out the current scheduled repairs of equipment and regular maintenance specialists.
Compensation depreciation of fixed assets is carried out through depreciation.The concept of depreciation due to the gradual transfer of the cost of fixed assets on the product in order to accumulate funds for their renovation (full recovery).Monetary value essentially amortization - is depreciation.They are included in production costs.