at different stages of production of the economic entity uses the tools and objects of labor, the environment and living labor.All of these factors are essential for the release of goods, implementation of works and provision of services.The combination of objects and means of labor is the basis of the production potential of a business entity.They are tangible and real content of productive assets are divided into fixed and current assets.These categories serve as material and technical base of production.
basic production assets - a variety of tools, which are machines and machines, facilities and buildings, and so on. N., Which differ by the following features:
- are multiple stakeholders processing of raw materials and finished products;
- retain their original content and form;
- on shares transfer their value in the price of the finished product.
main production assets (BPA) have different types of play various roles in the process and have different lifetimes and functions.There is therefore a need for classifying them.
main production assets can be divided into groups depending on their participation in the production process.Another important feature is the classification function performed by BPA.
According to the degree of involvement in the process the basic production assets may be taken into account in the form of active and passive parts.The first of these includes the means of labor, have a direct impact on the items in the implementation of their processing and the finished product.The active part of basic production assets consists of machinery and equipment, transmission equipment, as well as specialized tools.For passive group includes structures and buildings, inventory and transportation.This is - a set of fixed assets, which do not affect the release of the goods, but their availability is an objective necessity.
by functionality basic production assets are divided into several groups.These include:
1. Buildings, the main function of which is to create conditions for the installation and operation of industrial machinery, transport equipment and other equipment, as well as for the workforce (housing production shops, warehouses, garages, laboratories, offices, and sohereinafter).
2. Facilities that perform the function storage of extracted natural resources, and ensure production (mines, quarries, platforms, tanks, and so on).
3. Transmission gears that move the various types of energy, fuel and raw materials to the site of their direct consumption (electricity, product, etc.).
4. Machinery and equipment, which performs basic manufacturing processes (electric motors, computers, compressors, machine tools, and so on).
5. Vehicles that are designed to move raw materials and finished products (cars, locomotives, trucks, trolleys, etc.).
6. Tools, hardware and production equipment, has a useful life of more than twelve months.
The effectiveness of the company fixed assets is determined by a number of indicators that have differences of economic substance (generalizing and private) and units (natural and cost).They are set to conduct a comprehensive analysis and the use of reserves to allow more fully include non-current assets in the process.
Such indicators of fixed assets, as profitability, capital productivity and capital intensity, the volume of sales and an increase in productivity, reduction in the cost of production of the goods and the reproduction of non-current assets relate to generalize.The coefficients of depreciation, disposals, updates, downloads and use of non-current assets are private.Together, these two types of indicators are used to conduct a comprehensive analysis of fixed assets.
