to implement a coherent process of production to any enterprise must have components such as labor, objects of labor and, as one of the constant elements, the means of labor.The last two elements are the means of production, represented in real terms.There is also a set of valuation of objects and means of labor.Their monetary value is represented by a term such as foundations.There is a division of this element by two parameters:
- extent of his direct participation in the activities of the enterprise for the production of products or services;
- by the percentage of the transfer of its value on the value of the manufactured product.
analysis of these characteristics gives rise to subdivide all means work on current and fixed assets.This is the main classification.There is also a huge number of features that are separated each group separately.
Revolving funds of the enterprise - are assets that are used in the manufacturing process of the product or service and fully understand their value to the end result.These objects and tools include a variety of materials and raw materials, seeds, fuel and lubricants, chemicals and so on.
Fixed assets - a certain part of the assets, which is directly involved in the process of production of the product and its value gives the result in part (depending on the depreciation).They are the factor driving the development of the economy and increase the growth of the gross domestic product.
On a functional purpose are distinguished:
- basic production assets (BPA);
- basic non-productive assets (ONF).
last group is those objects that are not directly involved in the main activities of the organization, and provide services of domestic nature.These include hospitals, kindergartens, hospitals, clubs, etc.
production assets - a certain percentage of the means of labor, meets one of the following requirements:
- directly involved in the production process;
- creation of suitable conditions for this;
- use for the purpose of storage / travel not only funds, but also directly objects of labor.
main production assets are the totality of the following types of objects:
- production halls of the building;
- variety of facilities;
- machines, equipment and machinery;
- transmission devices (various power lines, gas pipelines, water pipelines, etc.);
- transport;
- working (without being on fattening) and productive livestock;
- tools, which include mechanical, electrical, pneumatic and other tools;
- equipment for production and economic nature;
- plants and trees, as well as long-standing plantations;
- all costs related to irrigation, drainage and land reclamation (capital expenditures).
Fixed assets - is the basis for increasing the volume of products produced by the enterprise.This can be seen in terms of the degree of influence on the final result.In this case, distinguish active and passive BPA.Judging by the title already can guess that the first has a direct and great influence on the object of labor (machines, equipment, energy networks, etc..).All other funds are passive.These examples are buildings, structures and so on.
accessories distinguish own and lease fixed assets.In accounting, analysis and audit use of BPA in the classification and inventory neinventarnye.The latter are land (land, water, forest) and capital investments.Inventory is - are those that, roughly speaking, it is possible to calculate and which have a real form.
