Production assets - a collection of all the means of labor, which may be involved in the process of production for a long time and thus save their original quality and shape.In world practice, the cost of fixed assets is gradually transferred to the price of finished products.The magnitude of these movements will depend on the loss of consumer qualities of the above means.In addition, the means of production, which are involved in each new cycle, and fully transfer their value to the cost of production, are called revolving funds.
should also note the existence of non-productive assets, which are the property of having a social purpose.Unlike manufacturing these include all objects of cultural and public service workers.This category has traditionally include housing, recreation and sports facilities, canteens and other buildings, which are contained in the balance sheet of the organization and have little effect on production processes and primary production.
Thus, productive assets - a collection of objects that can be divided by purpose.
1. Facilities.This group includes a variety of construction projects, sewage treatment, roads and entrances organization.
2. Buildings.It can be built in which flows the primary process, as well as administrative buildings, warehouses, garages and so on.
3. equipment.This group includes the following items of expenditure, where the funds are invested production: this propulsion, control and measuring devices, operating machines, and computer technology.
4. Transportation.This category includes road, rail, horse-drawn, water and in-plant vehicles.
5. Transfer the design.This includes communication lines and power transmission cable insert, various inputs and transitions of electrical networks.
6. Tools.They can be presented whole range of tools manual labor.
7. Working cattle.Production assets - is not only a horse-drawn carts, and animals that are also involved in the process, such as horses, donkeys and camels.
8. Deductions for the improvement of the soil cover.
9. Household equipment.It consists of items of service and office items, such as cabinets, desks, safes.
10. Greening territories.Perennials in the form of shrubs and trees around and on the very premises.
11. Production equipment.
12. Other.
There are also various measures of production assets.They traditionally include three factors: capital productivity, capital intensity and capital-.
detailed composition of assets is compiled for each organization separately, depending on the type and nature of work done on it, and the type of products.
