As is known, the main means - is, in the understanding of Accountants, represents a certain part of the assets of an enterprise, serving as tools and resources that are involved in specific processes, of course, often carry their own cost for the emerging cost of manufacturedproducts or services provided to customers.As a result, the fixed assets of all enterprises have a natural shape and require after some time, albeit long, reproduction.Qualifier assets offers two types of assets that may be involved in a particular enterprise.First of all we are talking about the so-called industrial production means that, by definition, directly involved in the creation of products or services, in processes of production.On the other hand, there are non-productive fixed assets that can be and are operational organizations in the field of social support.
Industrial production fixed assets
Qualifier assets to fixed assets in so-called industrial sectors classifies different production structures and buildings used land, business and power machinery and equipment, all kinds of transmission devices, control and measuring instruments used computing equipment, laboratory equipment, of course, transport, auxiliary equipment and other fixed assets.More accurate and detailed composition of individual groups and direct the amount of fixed assets depends on several parameters such as the field of activity of the enterprise or organization, the nature and type of goods produced and services to the Customer, the nuances in the production technology, the use or not the technological processes automation andcomputer equipment and other indicators of fixed assets.
Existing types of structures that provides a classifier of fixed assets
In practical accounting is divided into three kinds of structures, such as quality, species and, therefore, age.By the specific structure of the main indicator is the percentage of the various assets in the total value of goods or products.It should be remembered that the main means - is, first and foremost, a tool of production, since it is the industrial production and fixed assets are a fundamental burden in the cost of products or services.For the analysis of the specific proportion of certain fixed assets in the total share of a certain age, during which they are operated, and can be applied age structure.Evaluating the performance of fixed assets, this aspect is quite serious importance in the characterization of the funds have, for whatever reason, short term obsolescence.These can be attributed modern automated production machines and units, product lines, computer equipment and the like.With regard to the qualitative structure, it is essentially characterized by a specific component of certain assets that are included in the classifier of fixed assets in the total cost.As a conclusion, indicators of fixed assets can be used to analyze the effectiveness of their use in a particular process in the specific production conditions.In addition, improvement of fixed assets are exactly the catalyst that promotes the development of productive capacities.
