production process in any industry is accompanied by appropriate means.The means of production are divided into means of labor and objects of labor, which are used in the production of material goods.Given the role in the manufacturing process, the necessary resources are divided into natural labor and hardware.Technical means of production - is a tools, which include machinery, equipment, and tools.
means of production also consist of general conditions, which include buildings, vehicles, communications and other infrastructure components of production.Objects of production - these are elements of the outside world, which are used as raw materials are processed.In this context, the essence of the organization of production has a key role.Means of production at the time of exposure to the human cost is transferred to the new production parts.Thanks to the modern scientific and technological progress tools transformed into an automated system consisting of machines that operate on the basis of cybernetic principles and objects of labor in recent years turned into products with preset properties.
Objects of production - are objects of nature, which human efforts are directed to the use of the instruments of labor to produce the required products, which has consumer properties, such as agriculture characterized by the following: raw materials, seeds, feed, fuel and other.They are fully utilized in every cycle, changing thereby its initial natural shape and material are part of a new product.
Means of production - this equipment, mechanisms, and other manufacturing facilities in which work items affect production during the manufacture of certain products or services.In other words, it is the means of production used in the manufacture of products, but financially they are not included in the resulting products, and do not alter its natural structure over the production cycles.Property and equipment is carried in the carrying value of new products gradually in the amount of accumulated depreciation.By means of work and subjects are all tools that are created as a work of human and natural origin, such as land.At the same time, the essence of the production costs associated with the cost of restoring the means of production.
During the implementation of agricultural production means of production takes the form of fixed assets, at the time, as the objects of labor takes the form of revolving funds.
Revolving funds - funds involved in the process of manufacture of a new product once, and they completely change their shape, in addition, they are transferred to the cost of manufactured products.Revolving funds include individual means of labor, the cost of which is fairly low, and the life of less than a year.Typically, this items whose cost is rather low.
Fixed assets - means of production for a number of cycles involved in the process, while not altering its natural shape, and perform the same function for several cycles.Cost of the event is transferred to the value of new products in the amount of depreciation.
Collectively, current and fixed assets make up productive capital that are the basis of the manufacturing process.The basic principle of section assets - it is a way of transferring their value in the manufacture of products or services.
