fixed assets of enterprises - is a specific mapping of the means of labor, expressed in the valuation.The most important feature, which is considered decisive - is the transfer value of output in the PF.
Methodology to evaluate PF
Such action can be carried out in several ways: gradually over a number of production cycles or in part in the course of wear and tear.The economic essence of the concept lies in the constant movement of financial resources, the form of which varies in a cycle of natural-money-commodity-money.Thus, we can say that the fixed assets of enterprises - is a kind of means of labor, which are involved in a variety of production cycles.These actions allow under normal economic conditions contribute to the full restoration of the OB, providing, in turn, the possibility of a permanent renewal of the equipment.Based on the above we can conclude that the simple replenishment sinking fund leads to the formation of a new system of tools, at a cost equal to the retired.However, to improve the process requires additional capital investment that can be drawn from the profits, contributions of investors, loans and credits, as well as the issuance of securities.
indicators and patterns
value of fixed assets of the enterprise is determined by calculating various ratios.Let us consider some of them.For example, the rate of growth characterized by multiplying the value of the equity capital of the interest period.Coefficient update, in turn, represents the degree of renewal of the production apparatus.Characteristics of the main assets of the enterprise means that both the values presented are linked.Therefore, the higher the rate, the faster the rate of renewal.Consider also the rate of disposal of funds, which has a significant impact on the described relationship.
composition and classification
Currently, the fixed assets of the enterprise - this is quite a complicated economic system.It allows accounting and planning of resource allocation.At the same time the means of labor, which are part of the above definition can be divided by type and area of activity.Such events allow for the formation of a common form of financial statements.The structure of the fixed assets of the company - it is a complex system that can be classified according to the following criteria.For example, by sector, in terms of production, as well as by industry.Of course, this does not end the structuring of each of the presented categories has its branching system of groups and subgroups.Thus, the result is a complicated circuit, showing all the processes associated with the term 'fixed assets'.
