Economic activities of any company starts with the formation of productive resources.To find out what resources they first have to be classified as follows:
- objects of labor (means current);
- means of labor (core);
- human resources.
Some economists still stand out information resources as a component of production.
Objects labor categorized as "inputs" are used in various production cycles, while they retain the natural form and is often transferred to the product produced by its value to the extent of wear.
among the functions and purpose of fixed assets are divided into non-production and production.
to last sight are instruments of labor, are involved directly in production and create conditions for normal work and are used to move and store items of work.The cost of fixed assets to the extent of their use is transferred in parts for its products.
non-productive assets indirectly related to the production.They are usually found on the balance sheet and used to meet the cultural and everyday needs of the people.This category includes clubs, kindergartens, hospitals, canteens, buildings, etc.They are usually on the order of 20 percent of fixed assets, without taking part in the production and shifting the cost of the final product.Their reproduction and maintenance at the expense of profit organization.
Depending on the natural features and real-purpose inputs (fixed assets) of the company is divided into the following types:
- Facilities and buildings.This group includes industrial buildings, offices, warehouses, garages, roads, fences, overpasses, engineering and building construction, designed to create the conditions for production.
- Transmission devices include pipelines, communication lines, power.
- machinery and equipment, including computing equipment, laboratory equipment and measuring devices.
- Vehicles.
- Commercial, industrial equipment and tools.
- Perennials.
- working and productive livestock.
Productive assets: current assets
resources in the form of objects of labor provide the current operation of the company.Current tools allow to ensure continuity of production, and the funds involved in the handling of finished products on the market.
To Revolving Fund include the following: Inventories (fuel, raw materials, packaging materials, spare parts), work in progress.These include objects of labor in various stages of processing to produce.Semi-finished products of own production - this production resources, the processing of which is completed only at a certain stage.Deferred expenses include the costs of development and preparation of a new product, invention, innovation and other requirements that are included in the cost of goods in future periods.
Productive assets: personnel
to labor resources include all employees of the company that perform various production or financial functions.Depending on the take part in the production of all the staff is divided into two categories: industrial and non-industrial production.
The first type involves employees directly related to the production or service.This group includes professionals, executives, employees and workers.
For non-industrial staff include labor inputs businesses not directly related to production.That workers belonging to the enterprise physician childcare facilities, housing units and public utilities.
