The Basic foundations of the enterprise – all financial values representing the means of production, which during the whole production process carry on parts of their value in the manufactured products.
So the fixed assets of the enterprise represent the material-technical base of the production of absolutely any business.
They Act in the form of structures, buildings, machines, equipment, devices, transmission devices, computing machinery, working cattle, intraeconomic roads, transport vehicles perennial plantings land plots and any of the objects of nature. In addition to these assets also include leased fixed assets and capital investments to improve the land.
The Basic foundations of the enterprise are of exceptional importance for the functioning of any enterprise, and the question of their effective use is key to production. Their effectiveness is determined by the progressivity of their structure, degree of wear and tear.
Classification of the main funds for the purpose and the scope of their application. According to this criterion, they are divided into fixed production assets and non-productive.
The First group operates in the production of the aggregate of the means of labor, transferring the cost on finished goods, replenish these funds at the expense of capital investments. The second group of funds intended for maintenance of the production process (houses, kindergartens, hospitals, etc.), it is replenished at the expense of the national income.
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The Production assets of the enterprise functions are divided into:
· building (workshops and administrative buildings);
· facilities (wells, production, etc.);
· transmission devices;
· machinery and equipment;
· tools, equipment, etc. of fixed assets.
According to the degree of participation in the production of basic funds of enterprises can be active (have a direct impact on the change items of work: machines, tools, etc.) and passive (provide optimal operation of active funds: buildings, structures, etc.).
According to the degree of use of funds of the enterprise are divided into: in service, in reserve, in the stage of completion of the reconstruction or partial liquidation and under conservation.
On daily basis the funds are divided into basic funds of industry, agriculture, etc.
On the rights of the enterprise funds, they are divided into the objects belonging to the organization or firm on the rights of ownership; entities under operational control; facilities to be leased.
The Technological structure characterizes the distribution of fixed assets according to the structural parts of the enterprise in terms of percentage relative to their total cost.
Age structure describes the division of funds according to age characteristics (up to 5 years; from 5 to 10 years from 10 years to 15 years; from 15 to 20 years; over 20). On this basis it is possible to calculate the average age of the equipment as a weighted average value. The task of the enterprise is to not wait for excessive aging funds, which determine the overall performance of the enterprise. In connection with these necessary time to carry out current planned repairs of the equipment and its permanent maintenance specialists.
Reimbursement of depreciation of fixed assets is done through depreciation deductions. The concept of amortization is due to the gradual transfer of value of fixed assets for production for the accumulation of funds for their renovation (full recovery). The monetary expression of the fact of depreciation-this is depreciation. They are included in the cost of production.
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