Fixed assets (PF) - vital element of national wealth.This concept describes the tangible assets that are created and reused in the production, and the value of which in part is transferred to the manufactured products and services, without changing its own natural form.
Fixed assets are recorded in the accounting records so that you can see their original cost, physical condition and financial losses.
Accounting for fixed assets made to carry out in-kind and cash.The monetary valuation allows to characterize the structure, composition, overall value, momentum, value depreciation.
Measures such as capital ratio, return on assets, capital-make it possible to assess the economic efficiency of PF.The basis for their calculation is the average annual value of fixed assets
assess the status and quality of fixed assets is carried out:
- at original cost, consisting of purchase price, the cost of delivery and installation of the object, which is fixed throughout the period of operation of fixed assets, except in cases ofpartial liquidation or rehabilitation;
- at replacement cost, which reflects the costs necessary for the acquisition of similar objects of fixed assets in the current market environment;
- the residual value, which is the difference between the initial carrying amount and the value of depreciation.
presence of RP as a whole, as well as separately by type, and their estimates can be calculated at any date or for any specified period of time.In the first case, a torque indicators in the second - the so-called interval, i.e. averaged over the period.Dynamics of the fixed assets and the actual availability shown on a monthly basis.
important indicator required in accounting for the performance characteristics of the enterprise is the average annual value of fixed assets, the formula to calculate it
FSH = Fn + PVM * n1 / 12 - PV * n2 / 12,
where the designated value of fixedFunds: PVM - the newly introduced, PV - disposed, Pi - the beginning of the year.Designation n1 and n2 - is the number of months of the respectively entered and retired UF.
If the objects of fixed assets commissioning or dropped out at different times of the year, the average annual cost of these facilities is calculated separately for each term, taking into account the actual use, the results then folded.
In order to assess how effectively used fixed assets, are general indicators, namely capital productivity, capital intensity, fondoosnaschennostyu etc.
Assets ratio indicates the correlation between the gross output and the average annual value of fixed assets, ie what volume of output or services per unit of fixed capital assets.More efficient operation of the enterprise is characterized by high rate of return on assets more.
capital ratio is essentially the inverse of capital productivity.Per unit of output or services performed, the average annual value of fixed assets used to evaluate the use of PF.
With decreasing capital intensity increases accordingly capital productivity, it indicates that the effectiveness of fixed assets increased.The magnitude of the return on assets and capital ratio is greatly influenced by capital-- the average annual value of fixed assets based on the average number of employees during the year.
Knowledge correct calculation of general indicators of fixed assets needed managers, accountants and economists to take appropriate steps to improve the operation of the enterprise.
