Fixed assets - one of the most important elements of production.They represent a set of values, having a tangible expression used as a means of labor for a long time or several times.However, their natural form is not changed, and the cost is transferred to create products and services.Classification of fixed assets is carried out on several grounds.Therefore, their composition is quite diverse.
Disclosure concepts
concept of fixed assets - one of the most important in accounting.This category includes items that meet the following specifications:
- use in the creation of products, services, performance of works, as well as for the needs related to the management company.
- service life of at least one year.
- lack of enterprise plans to resell the object.
- presence of an object ability to bring the company revenue in the future.
- cost above a certain value.Since 2006 included items valued at more than 40,000 rubles per unit.
Definition and classification of fixed assets, as well as their characteristics are set out in the Regulations on accounting approved by the Ministry of Finance.It is called the "Asset Accounting" and abbreviated number - AR 6/01.
set of all fixed assets owned by the Company forms its production and technical base and defines its production capacity.
movement of objects
Fixed assets have a long service life, during which are in constant motion.Their life cycle begins with the admission to the enterprise.Then, during operation, they gradually wear out, are subjected to repair, make movement within the organization.As a result, the fixed assets are eliminated from the company due to dilapidation or lack of desirability of further applications.
increase in their efficiency is achieved by increasing the time and shift work, reduce downtime, increase productivity and output.
object types in the manufacturing process
There is a classification of fixed assets by their participation in the production process.On this basis there are two types of objects are described:
- production;
- unproductive.
first type operates in the sphere of material production.Such objects are involved in the production process repeatedly.They eventually wear out.Their value is transferred to the manufactured product.This happens frequently with use.
second type is not involved in the production process.The cost of fixed non-productive assets disappear in consumption.These include the building intended for living or having cultural and community purpose, and on the balance of the organization.They have no direct effect on the volume of production, but indirectly affect performance.They linked the improvement of the welfare of employees and improving their lives.As a result, it has a positive impact on the performance of the organization.
role
Essence and classification of fixed assets determine their role in the labor process.They describe the capabilities of the enterprise on production.They also show the level and scale of the technical equipment of labor.Enhancing the basic production assets will increase these figures.Their renewal and improvement are essential to the production of high-quality products with a reduction in labor costs, increase productivity and decrease production costs.
The enterprises carried out regular statistical reports showing the presence and movement of objects, their reassessment.Conducted sample surveys.
Directory
classification of fixed assets occurs by type and destination.For this purpose, a special directory.It is called the National Classification of fixed assets (OKOF).He is a single system of classification and coding of technical, economic and social information (USCC).
Its design takes into account Russian and international regulations, standards and regulations on accounting and reporting.
classification of fixed assets is carried out on all the companies and institutions in accordance OKOF.This guide contains information to help solve important problems.The composition and classification of fixed assets, their condition, capital ratio, capital-, capital productivity, the recommended standards of major overhaul - it is only part of the parameters identified through OKOF.
Material objects
Fixed assets are divided into two types: tangible and intangible.It depends on their purpose and use in the organization.
Thus, the classification of fixed assets to the material category includes the following items:
1) Non-residential buildings.These are objects whose purpose - to create conditions for work, storage of material assets.This includes buildings of social and cultural importance.For example, the building of factories, warehouses, pumping stations and laboratories.
2) Residential buildings.It is important to understand that this group includes objects that are not intended solely for temporary accommodation.
3) Structures.This group classification of fixed assets of enterprises include engineering and construction projects to ensure the implementation of the production process.Thus they are understood as separate structures, including devices constituting one unit with it.For example, bridges, oil wells, pipelines.
4) Machinery and equipment.In this group there are devices designed to convert information, energy, materials.Classification of fixed assets of the company divides this item into subgroups:
- Power Machines and equipment.This includes facilities that produce or convert energy.
- working machinery and equipment.This includes all the technical equipment.
- Information technology equipment - computing, storage media, office equipment, communication systems.
5) Vehicles intended for the movement of goods and people: cars, locomotives, ships, icebreakers, buses, trailers, airplanes.
6) Production and household accessories.The first type includes containers used for the storage of liquids, containers for bulk materials, and furniture designed to facilitate manufacturing operations.The second type includes objects that are not used in the manufacturing process.For example, fire-prevention items, watches.
7) productive, breeding, working cattle.These include animals that repeatedly or continuously used to produce any products.For example, cows, camels, sheep.Also in this group are allowed manufacturers.This does not include, and young cattle for slaughter.
8) Perennials.This category includes a variety of green spaces.For example, park trees, vegetation, forming alleys.
objects
Intangible fixed assets Classification Intangible assets include intellectual property, computer software, high technology, industrial technology, databases, the cost of mineral exploration.That is, in this category are objects that have no physical form.
Exceptions
classification and structure of fixed assets exclude from their composition the following:
- All objects of the life of at least one year.
- Items costing less than 40,000 rubles per unit.At this point, it is to make a reservation.Agricultural machinery, construction power tools, productive and working cattle are the main funds, even if their value is less than the specified amount.
- temporary facilities, appliances, devices.The cost of their construction are included in the overhead costs and charged to cost of construction and installation.
- Machinery and equipment that are listed as finished products in warehouses, in transit or put into assembly.
object types for the role in the economic activity
classification of fixed assets allocated among them two parts depending on their role in the economic activity of the enterprise.So, working machines and equipment, technical facilities, measuring instruments and devices are directly involved in the production process.They form an active part.Buildings and equipment have an indirect impact on production.They are the passive part.
share of the active part shows the degree of technical sophistication, the production capacity, capacity of the enterprise.The share of each part can be separated from the structure of fixed assets.
production structure
share of each group of objects in their total value characterizes the industrial structure.On how active part prevails over the passive part, it depends on the amount of output per 1 ruble of fixed assets.
This figure is highest in companies with good technical equipment.The production structure of fixed assets in enterprises is not the same, even the same industry.
In engineering, the active part, as a rule, is less than 50%.The specific gravity dominates the passive part.For example, a building.
In the oil industry, on the contrary, is dominated by the active part.Most of the production process in the industry is held in the open air.The main production process takes place with the help of wells and pipelines.That is, the share of the active part of fixed assets dominates passive.
For objects characterized as the age structure.According to its fixed assets are divided into groups of age at intervals of five years.An important task is to prevent excessive aging facilities.
types of facilities utilization
classification and structure of the capital stock of such indicators as the utilization is as follows:
- Subjects that are in operation.This includes all fixed assets on the balance of the company.
- objects in reserve - fixed assets, temporarily decommissioned.
- objects that are under reconstruction, partial liquidation.
- Objects on conservation.
object types of accessories
accessories fixed assets are classified as follows:
- owned enterprise;
- are in the operational management and economic management;
- leased without foreclosure.
