When people talk about the company, using the concept of "costs".This term is called the miscellaneous expenses of the organization.Expenses are the cost of resources used by the enterprise.In other words, the basis of the costs is the use of all that makes the company's assets.
enterprise resources and their types
company to achieve its goals, meet their needs and the needs of the subjects using a variety of means.Types of resources include intangible assets, fixed assets, stocks of goods, raw materials, work in progress, receivables and other financial assets.Simply put, all of these are represented in the company's assets.
Enterprise Resource Types are divided into financial and operational.
The former include cash, securities, share in other organizations, and other financial investments.
peculiarity of these funds is that they can not be used directly in production.Furthermore, financial resources can not be created within the enterprise.Their formation and application of the interaction takes place, provided the organization with the external environment.
production assets - these kinds of resources that are used or created (during or as a result of production) directly within the organization.By these means, in particular, carry the finished product, and working-internal services, and other materials.
If we talk about the success of the company as a whole, the importance and financial, and manufacturing kinds of resources.
If more attention is paid to profitability in the first place the production facilities.They have their own classification.In particular, manufacturing kinds of resources can be used and output.
used tools are used internally and do not go beyond it.These include fixed assets, materials, labor, services and activities within the production.By the weekend
assets include finished goods, work in progress, services and work carried out "on the side".In other words, these funds are implemented in the external environment, beyond the organization.
It should be noted that the same assets of the company may be treated as an output, and to used tools.
resources used, in turn, are divided into secondary and primary.
The latter include the funds received by the company from the external environment.These include services and other organizations, fuel, labor, materials, raw materials and so on.
Secondary funds generated within production.These mainly include core assets, formed its own company-internal work and so on.
The organization is a continuous cycle of resources.Thus, the funds go into production, and vice versa.The conversion of assets and their movements, communications organization by the subject experts illustrate using the "transformational" (transition) process.
on the market supply of funds a transition to production.For example, money is acquired material.
Inside the company carried out the transformation of primary resources in the secondary.For example, the acquired material is converted into a part, which is then used to create the product (output means).
to markets a transition of the output of the resource in the funding.For example, the products are sold with a deferred payment and transformed into financial assets - receivables.