The concept and structure of fixed assets of the enterprise. The essence, composition and structure of the basic production assets of the enterprise

- these are means of labor that repeatedly participate in the production process, while maintaining their natural form, gradually wearing out, transferring their value in parts to newly created products. These include funds with a service life of more than one year and a value of more than 100 minimum monthly wages.

Fixed assets are distinguished in many ways, but, first of all, depending on the nature of the participation of fixed assets in the sphere of material production, fixed assets are divided into production and non-production.

Production fixed assets function in the production process, constantly participate in it, wear out gradually, transferring their value to the finished product, they are replenished through capital investments.

Non-productive fixed assets are intended to service the production process, and therefore do not directly participate in it, and do not transfer their value to the product, because it is not produced; they are reproduced at the expense of the national income.

The following groups and subgroups of fixed assets are distinguished:

1. Buildings
2. Structures (tunnels, flyovers, highways, chimneys).
3. Transfer devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
4. Machinery and equipment
5. Vehicles
6. Tool
7. Production inventory and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc.).
8. Household inventory (office and household items: tables, cabinets, hangers, typewriters, safes, duplicators, etc.).
9. Perennial plantations (vineyards, plantations, fruit and berry orchards, etc.).
10. Working reproductive livestock and fattening animals.
11. Earth.
12. Other fixed assets. This group includes library funds, museum values, etc.

The composition and structure of fixed assets depend on such factors as the characteristics of the products, the level of technology development in the country, the level of automation of production and management, the perfection of the forms of organization of production used, natural and climatic conditions (the more severe the conditions, the more passive fixed assets prevail) and etc.

Accounting for fixed assets is determined not only by the need to know what fixed assets and in what volume the enterprise has, but also by the requirements of the production economy. This is due to the fact that the share of fixed assets in the total amount of funds at the disposal of the enterprise reaches 70% or more. Consequently, the development (state) of its economy depends on how they are used.

Fixed assets are accounted for in kind and in cash. Using natural indicators, it is carried out separately for each group of the above classification. For example, for buildings, natural indicators are: their number, total and usable area in m2; for working machines - the number of units, type and age, etc.

Accounting in monetary form is carried out to determine the total value of fixed assets, their dynamics, structure, calculation of depreciation deductions, economic efficiency of capital investments, i.e. without which it is impossible to judge the state of the economy of the enterprise.

In modern conditions, with a high level of inflation, as never before, there is a need for periodic revaluation of fixed assets and determination of their replacement cost, corresponding to real economic circumstances.

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Composition and structure of fixed assets of the enterprise

production fixed assets enterprise

Exercise

Study of the composition and structure of the company's fixed assets for 2009-2010.

Initial data: textbooks and teaching aids on the economics of the organization, periodicals, as well as a methodological manual.

List of questions to be developed:

a) consider the fixed assets of the enterprise, their cost and indicators of use;

b) analyze the composition and structure of the company's fixed assets;

c) develop measures to improve the composition and structure of the company's fixed assets.

List of graphic material:

abstract

In this course work, the examination analyzed the composition of the fixed assets of the enterprise.

In the first part of this work, the fixed assets of the enterprise, their cost and indicators of use are considered.

In the second part of the course work was an analysis of the composition and structure of the company's fixed assets.

In the final part of the course work, measures are developed to improve the composition and structure of the enterprise's fixed assets

Introduction

In order for the normal functioning of the enterprise to occur, it is necessary to have certain funds and sources. One of these sources is fixed assets. Fixed assets represent a cost estimate of fixed assets - a set of material values used as means of labor and acting in kind for a long time both in the sphere of material production and in the non-productive sphere.

These are buildings, structures, transmission devices, working and power machines and equipment, measuring and regulating instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantations, on-farm roads and other main funds.

Fixed assets also include capital investments in land improvement (reclamation, drainage, irrigation and other works) and in rented buildings, structures, equipment and other facilities. Capital investments in perennial plantings, land improvement are included in fixed assets annually in the amount of costs related to the areas taken into operation, regardless of the completion of the entire complex of works.

The structure of fixed assets includes land plots owned by the organization, objects of nature use: water, subsoil and other natural resources.

Completed capital expenditures in leased buildings, structures, equipment and other objects related to fixed assets are credited by the lessee to its own fixed assets in the amount of actual expenses, unless otherwise provided by the lease agreement.

Fixed assets are reflected in accounting and reporting at historical cost, i.e. at the actual costs of their acquisition, construction and manufacture. A change in the initial value of fixed assets is allowed in cases of completion, before equipment, reconstruction and partial liquidation of the relevant facilities.

Naturally, for the normal functioning of each enterprise, not only fixed assets are needed, but also circulating assets, which are, first of all, monetary assets that are used by the enterprise to acquire circulating assets and circulation funds.

One of the main tasks of enterprises is to increase the efficiency and quality of social production and to significantly increase the return on capital investments and fixed assets, which are the material base of production and the most important component of the country's productive forces.

Numerical growth and qualitative improvement of the means of labor on the basis of continuous scientific and technological progress are the decisive prerequisites for the steady growth of labor productivity.

Fixed assets are involved in the production process for a long time, serve a large number of production cycles and, gradually wearing out in the production process, in parts transfer their value to the manufactured products, while maintaining their natural form. This feature of fixed assets makes it necessary to use them as efficiently as possible.

In the conditions of rapid technological progress, there is a constant improvement of technology, new, more highly productive types of mechanisms and apparatus are being created that replace the old technology. The term of use (service life) of fixed assets in the production process is becoming increasingly important, both from the point of view of technical progress and from the point of view of a more correct and highly efficient use of those capital investments that are spent on creating new fixed assets.

Rational and economical use of both fixed and circulating assets is the primary task of the enterprise.

The main task of this course work should be considered the search for ways to increase the use of fixed assets and their rational use.

1. Fixed assets of the enterprise as the basis of the production process

1.1 The concept, composition and structure of fixed assets of the enterprise

Fixed assets are means of labor that repeatedly participate in the production process, while maintaining their natural form, gradually wearing out, transferring their value in parts to newly created products. These include funds with a service life of more than one year and a value of more than 100 minimum monthly wages.

The main funds are distinguished in many ways, but, first of all, depending on the nature of the participation of fixed assets in the sphere of material production, fixed assets are divided into production and non-production.

Production fixed assets function in the production process, constantly participate in it, wear out gradually, transferring their value to the finished product, they are replenished through capital investments.

Non-productive fixed assets are intended to service the production process, and therefore do not directly participate in it, and do not transfer their value to the product, because it is not produced; they are reproduced at the expense of the national income.

Despite the fact that non-productive fixed assets do not have any direct effect on the volume of production, the growth of labor productivity, a constant increase in these funds is associated with an improvement in the welfare of employees of the enterprise, an increase in the material and cultural standard of their lives, which ultimately affects the result activities of the enterprise.

Production fixed assets, depending on which branch of the economy the enterprise belongs to, for example, fixed assets at an industrial enterprise are divided into industrial-production and non-industrial ones. In turn, non-industrial fixed assets can be production (agriculture, construction, etc.) and non-production (housing, health care, etc.).

The following groups and subgroups of fixed assets are distinguished:

1. Buildings (architectural and construction facilities for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).

2. Structures (engineering and construction facilities that create conditions for the production process: tunnels, overpasses, highways, chimneys on a separate foundation, etc.).

3. Transfer devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).

4. Machines and equipment (power machines and equipment, working machines and equipment, measuring and regulating instruments and devices, computers, automatic machines, other machines and equipment, etc.).

5. Transport vehicles (diesel locomotives, wagons, automobiles, motorcycles, cars, carts, etc., except for conveyors and conveyors included in production equipment).

6. Tools (cutting, impact, pressing, sealing, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.

7. Production inventory and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc.).

8. Household inventory (office and household items: tables, cabinets, hangers, typewriters, safes, duplicators, etc.).

9. Perennial plantations (vineyards, plantations, fruit and berry orchards, etc.).

10. Working reproductive livestock and fattening animals.

12. Other fixed assets. This group includes library funds, museum values, etc.

By belonging, fixed assets are subdivided into own and leased.

Basic production assets, depending on the degree of their impact on the subject of labor, are divided into active and passive.

TO active funds also include funds that, in the production process, directly affect the subject of labor, modifying it (machinery and equipment, measuring and adjusting devices, vehicles).

All other fixed assets can be classified as passive, since they do not directly affect the object of labor, but create the necessary conditions for the normal course of the production process (buildings, structures, etc.).

Distinguish between production (specific), technological and age structure of fixed assets.

The production structure is understood as the ratio of various groups of fixed assets (OPF) in terms of material-natural composition in their total average annual value.

The most important indicator of the production structure of OPF is the share of the active part in their total cost. This is due to the fact that the volume of output, production capacity and other economic indicators of the enterprise's work largely depend on the size of the active part of the production facility.

The technological structure of OPF characterizes their distribution by structural divisions of the enterprise as a percentage of their total value. In the "narrow" plan, the technological structure can be represented as the share of dump trucks in the total number of vehicles available at the enterprise.

The age structure of OPF characterizes their distribution by age groups (up to 5 years; from 5 years to 10 years; from 10 to 15 years; from 15 to 20 years; over 20 years). Average age of equipment is calculated as a weighted average.

The main task at the enterprise should be to prevent excessive aging of the OPF, since the results of the enterprise's work depend on this.

The composition and structure of fixed assets depend on factors such as the characteristics of the manufactured products, the level of technology development in the country, the level of automation of production and management, the perfection of the forms of organization of production used, natural and climatic conditions (the more severe the conditions, the more passive fixed assets prevail) and etc. The most basic factor is the first. It is the structural and technological features of the products that have the greatest impact on the composition and structure of the fixed assets of the industry. All branches of industry related to mechanical engineering and metalworking differ from industry as a whole, first of all, by a large share of the value of buildings, working machines and equipment, a smaller share of structures, as well as power machines and equipment as part of their fixed assets. These features are explained by the fact that their products are distinguished by a large share of assembly and assembly operations, require expensive technological equipment and are less energy-intensive compared to industrial products in general.

The share (in percentage) of various groups of fixed assets in their total value at the enterprise represents the structure of fixed assets. At machine-building enterprises in the structure of fixed assets, the largest share is occupied by: machinery and equipment - on average about 50%; buildings about 37%.

1.2 The cost of fixed assets and indicators of their use

In enterprises, for accounting of fixed assets, natural and cost indicators are used.

Natural indicators are used in accounting for fixed assets in accordance with their classification for compiling the balance of equipment, for calculating the production capacity of an enterprise, when conducting an inventory. The initial materials for the accounting of fixed assets in physical terms are the data of the periodically conducted inventory of fixed assets.

Accounting for fixed assets in value terms is necessary for calculating the profitability of production, indicators of economic efficiency, determining the amount of depreciation.

In the system of cost indicators, various types of fixed assets value are distinguished. The cost of fixed assets is original, replacement and residual. In addition, in practice, such indicators are used as book, market, average annual cost of fixed assets.

Initial cost - this is the cost of acquiring fixed assets, including construction and installation works, transportation costs for the delivery of equipment, customs payments and other costs associated with the commissioning of an inventory unit of fixed assets.

The initial the cost is

where C- the cost of purchasing fixed assets;

З tr - expenses for the delivery of funds;

З m - the cost of installation, assembly and adjustment of funds, including the cost of the foundation;

Z pr - other one-time costs.

At their initial cost, fixed assets are included in the balance sheet of the association, the enterprise. This value underlies the calculation of depreciation, payments to the budget, profitability and return on assets. The advantage of this assessment method is its simplicity, since the initial cost is always known, and the disadvantage is the lack of consideration of the degree of moral and physical wear and tear. This disadvantage manifests itself in the long-term use of funds. For these types of funds, their actual value does not correspond to the initial one, and therefore, significant distortions are introduced into the calculation of economic indicators.

Replacement cost - this is the cost of manufacturing fixed assets in modern conditions, which is determined in the time of revaluation as the product of the initial cost of fixed assets and the conversion factor of the value of fixed assets, taking into account the change in prices for similar types of fixed assets.

V In conditions of inflation, the revaluation of fixed assets at the enterprise allows:

Objectively assess the true value of fixed assets;

More correctly and accurately determine the costs of production and sales of products;

Determine more precisely the amount of depreciation deductions sufficient for simple reproduction of fixed assets;

Objectively establish sales prices for the fixed assets sold and rent.

The replacement cost is determined by the formula

where c- a coefficient that takes into account the reduction in production costs under the influence of scientific and technological progress in the industry.

This method is more accurate. It allows you to take into account the actual costs of production of fixed assets in modern conditions, as well as to characterize the dynamics of the value of fixed assets. At the same time, it does not take into account the actual physical condition of the assets, the degree of their wear and tear. In addition, this method requires significant labor costs to calculate the replacement cost.

Residual value - this is the initial or replacement cost less the actually accrued depreciation, that is, this is the part of the cost of fixed assets that has not yet been transferred to manufactured products.

Assessment of fixed assets at their residual value is necessary, first of all, in order to know their qualitative condition, in particular, to determine the coefficients of validity and physical depreciation and to compile the balance sheet.

So Thus, the residual value implies the exclusion of that share of the value of fixed assets that is transferred to the products in the manufacturing process of which they participated. The last three methods involve periodic revaluation of the asset value. The use of accurate assessment methods makes it possible to increase the reliability of indicators determined on their basis, and ensures greater comparability of the results of the activities of associations and enterprises.

The enterprise can also determine the residual value of fixed assets - this is the amount of the enterprise's cash after the disposal of an item of fixed assets at the end of its useful life. This cost is determined by the difference between two values: the cost of scrap from the disposal of equipment or proceeds from its sale and the cost of dismantling this equipment.

The book value of fixed assets is the value of fixed assets at which they are on the balance sheet of the enterprise. All newly introduced fixed assets in the first year of operation are recorded on the balance sheet at their original cost, and in the following years - at their residual value.

Market value - is set by the seller and the buyer at the time of the sale of a specific inventory item of fixed assets. It can be equal to the residual value, be more or less than it.

An important accounting indicator is the average annual cost of fixed assets, since during the year it changes due to the introduction of new and disposal of worn-out fixed assets. The average annual cost is used to calculate indicators such as capital productivity and profitability.

To assess the condition of fixed assets, such indicators are used as the coefficient of depreciation of fixed assets, which is defined as the ratio of the cost of depreciation of fixed assets to their full value; the coefficient of renewal of fixed assets, calculated as the cost of fixed assets introduced during the year attributable to the cost of fixed assets at the end of the year; retirement rate of fixed assets, which is equal to the value of retired fixed assets divided by the cost of fixed assets at the beginning of the year. In the process of functioning, fixed assets are subject to physical and moral deterioration. Wear and tear is understood as the loss of their technical parameters by fixed assets. Physical wear is operational and natural. Operational wear is a consequence of production consumption. Natural wear and tear occurs under the influence of natural factors (temperature, humidity, etc.). Obsolescence of fixed assets is a consequence of scientific and technological progress. There are two forms of obsolescence. The first form of obsolescence, associated with the reduction in the cost of reproduction of fixed assets as a result of improving technology and technology, the introduction of advanced materials, increasing labor productivity. Assessment of obsolescence of the first form can be defined as the difference between the initial and replacement cost of fixed assets. The assessment of obsolescence of the second form is carried out by comparing the reduced costs when using outdated and new fixed assets.

The second the form of obsolescence is associated with the creation of more perfect and economical fixed assets (machinery, equipment, buildings, structures, etc.). In this case, the use of outdated fixed assets becomes economically unprofitable, since using outdated equipment, the enterprise consumes more raw materials, materials, working time, and energy per unit of output. This ultimately leads to an increase in costs and a decrease in the quality of products.

Assessment of obsolescence of the first form can be defined as the difference between the initial and replacement cost of fixed assets, i.e.:

where is the value of obsolescence of the first form, rubles; - the initial cost of fixed assets, rubles; - replacement cost of fixed assets, rubles.

The assessment of obsolescence of the second form is carried out by comparing the reduced costs when using outdated and new fixed assets. For this, the formula is used:

where is the value of obsolescence of the second form and calculated for the annual production output, rubles;

Initial (replacement) cost of old fixed assets, rubles;

Initial cost of new fixed assets of a similar purpose, rubles;

Standard coefficient of economic efficiency; - part of the cost of the annual volume of finished products, the value of which is influenced by old fixed assets, rubles; - part of the cost of the annual volume of finished products, the value of which is influenced by new fixed assets, rubles.

Social wear and tear - it is a loss of value due to the fact that new fixed assets provide a higher level of social satisfaction.

Environmental deterioration is a loss of value as a result of the fact that fixed assets cease to meet new increased requirements for environmental protection, rational use of natural resources, etc.

Full depreciation is a complete depreciation of fixed assets, when their further exploitation in any conditions is unprofitable or impossible. Depreciation can occur both in the case of work and in the case of inactivity of fixed assets.

It is known that during the operation of fixed assets there comes a period when they need to be repaired, improved or replaced with new ones. You need money to repair an old car or buy a new one. They are created and accumulated during the operation of the machine, since in the process of labor, part of its value is transferred to the newly created product. The specified part of the cost of the machine is included in the cost of production in the form of depreciation.

Depreciation and amortization are not identical concepts. Monetary depreciation expresses the depreciation of fixed assets. It may not coincide with the amount of depreciation in certain periods of the year, since fixed assets are worn out unevenly, and depreciation is charged in equal shares throughout the year.

Depreciation in industry is the planned repayment of the cost of fixed assets (as they wear out) by transferring it to manufactured products. It performs the following main tasks:

Allows you to determine the total social costs of production. In this role, depreciation is necessary to calculate the volume and dynamics of national income in a country;

Characterizes in generalized form the degree of wear and tear of fixed assets, which is necessary for planning the process of their reproduction;

Creates a cash fund to replace worn out labor instruments and their overhaul.

From this it is clear that depreciation is directed both to the past (thanks to it, the cost of production and the degree of depreciation of fixed assets are calculated), and to the future (creates a compensation fund). Its first side is calculated, passive, and the second is active, influencing the process of reproduction of the technical base. In this regard, we note that depreciation is closely related to the implementation of scientific and technological progress through the establishment of scientifically grounded rates of depreciation of fixed assets. Therefore, one of the tasks in the field of scientific and technological progress is the development and gradual introduction of new, shorter amortization periods for production equipment with limited volumes of ineffective capital repairs and an increase in the share of depreciation charges allocated to replace worn out and obsolete equipment. The amount of value included in production costs through depreciation is depreciation expense. Depreciation deductions are made on the basis of depreciation rates, which are set for each type of fixed assets. To characterize the use of fixed assets, a system of indicators is used, which can be conditionally divided into several groups:

Indicators of the effective use of fixed assets;

Indicators characterizing the movement of fixed assets;

Indicators characterizing the degree of use of the capacity of fixed assets.

To find out the effectiveness of the use of fixed assets, a number of generalizing indicators are used: capital productivity, capital ratio, capital-labor ratio, return on assets. Capital productivity () is defined as the ratio of the volume of production in monetary terms (V) to the average annual cost of fixed assets (), that is, it determines the output per 1 p. fixed assets

In practice, when planning the need for fixed assets, the capital intensity indicator () of production is used, which is calculated by the formula:

This indicator characterizes the required amount of fixed assets to obtain products for 1 ruble.

The level of provision of workers with fixed assets is determined by the capital-labor ratio. It shows what the cost of fixed assets falls on each employee, and is calculated using the formula:

where is the capital-labor ratio, rubles / person;

Average annual cost of fixed assets, rubles;

Average annual number of PPP, people

The technical equipment of labor is determined by the formula:

where C s.act. - the average annual cost of the active part of fixed assets, p. The efficiency of using fixed assets is characterized by the profitability of production (return on assets):

The dynamics of these indicators testifies to the reproduction policy that is carried out at the enterprise.

To find out the movement of fixed assets and the level of their technical improvement, a number of indicators are calculated.

Update rate:

where С new - the cost of newly introduced fixed assets;

Input ratio:

where C cc is the cost of fixed assets put into operation;

Since c.g. - the cost of fixed assets at the end of the year.

Retirement rate:

where C select - the cost of fixed assets retired during the year;

Since n.y. - the value of funds at the beginning of the year.

The excess of the value of k obn in comparison with k select indicates that there is a process of renewal of fixed assets.

Growth rate:

where C cc is the cost of newly introduced fixed assets for the analyzed period,

C select - the cost of retired fixed assets for the analyzed period;

C to - the cost of fixed assets at the end of the same period.

To find out the degree of use of the capacity of fixed assets, the following indicators are calculated.

The coefficient of intensive loading of the main production facilities characterizes their use per unit of time

where VP f is the actual production output;

VP p - planned production output

The coefficient of extensive utilization of fixed assets characterizes the degree of their use over time

To characterize the use of fixed assets in terms of capacity and time, an integral coefficient is used

The indicators of the efficiency of the use of fixed assets can be improved due to the following factors:

Improving the organization of production and labor and the elimination of unplanned downtime;

Reducing the time and improving the quality of repairs;

Involvement of idle fixed assets in the work;

Equipment modernization and automation;

Professional development of personnel;

Improvement of technique and technology.

2. Study of the composition and structure of fixed assets of the enterprise for 2009-2010.

According to available data for 2009-2010. we can study the main technical and economic indicators of the enterprise and calculate the absolute deviations and growth rates for 2 years.

In order to calculate the absolute deviations, it is necessary to subtract the data for the previous year (2009) from the available data for the reporting year (2010), thus, knowing that in 2009 the volume of production was 1,310,015 thousand rubles, and in 2010 year 1553142 thousand rubles, then the absolute deviations are equal to 243127 thousand rubles.

In the same way, knowing that in 2009 the volume of products sold was 1,309,570 thousand rubles, and in 2010 1,522,157 thousand rubles, we find the absolute deviations, which are equal to 212587 thousand rubles.

If the cost of goods sold in 2009 was 940489 thousand rubles, and in 2010 1101200 thousand rubles, then the absolute deviations will be 160711 thousand rubles.

The company's net profit for 2009 was 53,029 thousand rubles, in 2010 this figure was 66,002 thousand rubles, the absolute deviations are 12,973 thousand rubles.

The average number of employed people in 2009 was 1305 people, in 2010 - 1317 people, the absolute deviations are 12 people. "Table 1."

To calculate the growth rates of indicators, you should divide the data of the reporting year by the data of the previous year and multiply the result by one hundred percent (since the growth rates are expressed as a percentage).

Using this rule, we find that the growth rate of the volume of production was 1.185%; volume of products sold - 1.162%; cost of goods sold - 1.17%; net profit - 1.244% and the average number of workers - 1 %. " Table 1."

Also, our task is to study the composition and structure of fixed assets and their dynamics over 2 years. We know the composition of fixed assets, these are buildings, structures, machinery and equipment, vehicles, production and household inventory, as well as other fixed assets. We know the cost of these indicators for two years, as well as the total cost. Thus, we can calculate the specific weight of each of these indicators, i.e. determine the structure of fixed assets. By comparing the data obtained, we will be able to trace the dynamics over two years.

So, the cost of fixed assets for 2009. - 360829 thousand rubles, for 2010 - 366194 thousand rubles, including buildings for 2009 - 108353 thousand rubles, for 2010 - 107707 thousand rubles; facilities for 2009 - 96712 thousand rubles, for 2010 - 97502 thousand rubles; machinery and equipment for 2009. - 142021 thousand rubles, for 2010. - 143701 thousand rubles; vehicles for 2009 - 5592 thousand rubles, for 2010 - 6092 thousand rubles; production and household inventory for 2009. - 701 thousand rubles, for 2010 - 3742 thousand rubles; other fixed assets for 2009 - 7450 thousand rubles, for 2010 - 7450 thousand rubles In order to calculate the specific weight (), you need to divide the cost of the indicator () by the total cost () and multiply the result by one hundred percent, since specific gravity is measured as a percentage:

Classification of fixed assets

To study the composition of fixed assets, groupings are used according to the following criteria:

by sectors of the economy - fixed assets of sectors that produce goods and provide services;
by forms of ownership - fixed assets in state, private and other types of ownership;
according to the system of participation in the production process - fixed assets directly used in the production process of products (works, services), and inactive fixed assets, including those in stock, for conservation, for repair, for reconstruction;
by ownership - own and leased fixed assets;
on a territorial basis - fixed assets of districts, republics, territories, regions and cities.

Sources of data on fixed assets:

regular statistical reporting on the availability and
one-time statistical reporting on the data of revaluation of fixed assets
business register data and sample survey data.

By affiliation fixed assets are subdivided into own and rented. Basic production assets depending on the degree of their impact on the subject of labor divided into active and passive.

Tangible and intangible fixed assets

According to the all-Russian classifier, fixed assets are subdivided into tangible and intangible.

Tangible fixed assets include:

Buildings (other than housing).
Structures.
Dwellings.
Cars and equipment.
Transport vehicles.
Tools, production and household inventory.
Working and productive livestock.
Perennial plantings.
Other fixed assets.

Building- buildings and structures in which the processes of main, auxiliary and auxiliary production take place; administrative buildings; household buildings. The cost of these objects, in addition to the construction part, also includes the cost of heating systems, plumbing, electrical fittings, ventilation devices, etc. The cost of buildings as part of the main industrial and production assets of Russia is 28%.

Constructions... The group of structures, constituting, respectively, 21% includes engineering and construction objects that are necessary for the implementation of the production process: roads, overpasses, tunnels, bridges, etc.

cars and equipment- power machines and equipment, including all types of power units and engines; working machines and equipment that directly affect the subject of labor or its movement in the process of creating products; measuring or regulating instruments and devices and laboratory equipment intended for measurements, regulation of production processes, testing and research; since 1972, computer technology has been separated into a separate subgroup: electronic computers, analog control machines, as well as machines and devices used to control production and technological processes; other machines and equipment that are not included in the listed subgroups.

The specific weight of the group "machinery and equipment" in 2002 was 43% in the total value of fixed assets of the industry.

Vehicles(owned by enterprises rolling stock of railways, water and road transport, as well as in-plant vehicles: autocars, trolleys, trolleys, etc.). The share of vehicles increased to 18%.

Tools and fixtures... Fixed assets include all types of instruments with a service life of over 1 year. Tools and inventory that have been in service for less than 1 year are classified as revolving funds.

Transfer devices(6%) - water supply and electricity networks; heating network, gas networks, steam pipelines, i.e., objects that transfer various types of energy from engine machines to working machines (oil pipelines, gas pipelines, etc.)

Production and household inventory and accessories designed for storing materials, tools and facilitating production operations - workbenches, racks, tables, containers, office and household items (furniture, fireproof cabinets, duplicators, fire-fighting items, etc.).

Working and productive livestock... Working cattle (horses, bulls, oxen, camels, etc.) have been singled out as a separate group since 1996. The fixed assets also include productive livestock - adult animals that produce products and offspring (cows, ewes, sows, etc.). The value of young stock, livestock and fattening animals is included in the working capital of agricultural enterprises.

Perennial plantings... Fixed assets include perennial plantations: fruit-bearing orchards, berry fields, forest shelter belts.

On-farm roads.

Land owned by the enterprise.

Other fixed assets.

Under the influence of scientific and technological progress, the directions of the economic and depreciation policy of the state, the classification of fixed assets is periodically revised.

The above classification of material fixed assets is concretized for each branch of the economy. That is, the classification of fixed assets in industry differs from the classification of fixed assets in agriculture, and the classification of fixed assets in agriculture differs from the classification of fixed assets in construction.

Natural-material classification of fixed assets allows you to analyze the change in their structure, to determine the share of the active and passive parts of fixed assets. The assignment of one or another type of fixed assets to the active or passive part depends on the specifics of industry activities. Usually, buildings and structures are included in the passive part of fixed assets. But in a number of industries, for example, in the oil and gas industry, wells (included in the group of structures) belong to the active part of fixed assets.

Intangible fixed assets (intangible produced assets):

Exploration expenditures.
Computer software and databases.
Original works of entertainment, literature and art.
High-tech industrial technologies.
Other intangible fixed assets that are objects of intellectual property, the use of which is limited by the ownership rights established on them.

Fixed assets include not only operating fixed assets, but also the cost of unfinished objects, which are transferred in this state from the manufacturer to the ownership of the user or, when they are paid in stages, are actually financed by the customer. Consequently, assets are accounted for in fixed assets from the moment they become the property of the owner. As a result, fixed assets increase by the value of the value of the unfinished material assets produced, i.e., by the value of the value of the work-in-progress of equipment (with a long production cycle) in the part paid by the customer, uninstalled equipment paid by the customer. This group also includes livestock, young animals, plantations of perennial plantations that have not reached fertile age, grown for repeated production of appropriate products, as well as bee families, poultry and fish grown for the production of livestock products and breeding purposes.

See also

Fixed assets (OF) - represent a set of material values used as means of labor and acting in kind for a long time, both in the sphere of material production and in the non-production sphere and transferring their value to finished products in parts.

OPF is the main production assets that participate in the production process for a long time, while retaining their natural form, their value is transferred to finished products gradually, in parts as they are used.

Non-production fixed assets are fixed assets that are not directly involved in the production process, do not transfer their value to the product, but are on the balance sheet of the enterprise. These are objects designed to meet the personal and cultural needs of the organization's employees.

OPF, according to their role in the production process, are subdivided into:

1 active part - directly affects the production, quantity and quality of products;

2 passive elements that create the necessary conditions for the production process.

In addition, in accounting, PF does not include items that are employees less than a year, regardless of their value, and low-value items, regardless of their service life.

Fixed assets of organizations and their intangible assets determine the content of fixed capital, and in the accounting form the concept of non-current assets.

According to the material-natural composition, the PF is subdivided into:

1 building. Buildings include buildings in which various workshops are located, administrative buildings necessary for a normal technological process;

2 structures. Structures include engineering and construction objects of various nature, with the help of which technical functions are performed that are not related to changes in objects of labor (gas wells, water towers);

3 transfer devices. Transmission devices - power lines, cable lines, telephone and telegraph networks, radio communications, pipelines, oil pipelines, etc.;

4 machines and equipment. Power machines and equipment include power generating machines; motor machines (electric current motors, mercury rectifiers, transformers, steam boilers, compressor units). Working machines and equipment - equipment used for the production of products (machine tools, presses, cranes). The main production equipment is divided into cash, installed, working. Cash is equipment on the balance sheet and included in the inventory lists of the enterprise, regardless of the state and location. Installed equipment is considered to be equipment located in production facilities, operating, inoperative, in reserve and on conservation. Not included in the composition of such equipment received by the enterprise, but not assembled and not put into operation. Working - this is the equipment that produces products;

5 vehicles. Transport means - mobile means on the balance sheet of the enterprise, intended for the movement of goods and workers (wagons, trolleys, cars, tractors);

6 tool. The tool group includes all types of mechanized and hand tools - measuring, cutting, pressing, jackhammers, as well as all kinds of devices - vices, cartridges;

7 production inventory and accessories. Production equipment and accessories combine tools that facilitate labor - workbenches, work tables or those that contribute to its protection - fencing of machines, machine tools, as well as inventory containers, containers, etc. appointments, etc .;

8 working and productive livestock;

9 perennial plantings;

10 on-farm roads;

11 other OF.

The characteristic features of OPF are that they have a high cost, long service life, function for a long period, retain their natural form, transfer the value contained in them to the manufactured products gradually in parts, as they wear out.

The ratio of individual groups and elements of the OPF represents the production structure of the OP in which the active and passive parts are distinguished.

The structure of the OPF is influenced by the following factors:

Material, technical and production features of the industry;

Forms of organization of production;

The technical level of production;

Forms of reproduction of PF;

The level of industrialization of construction;

Geography of the location of the industry;

The nature of the products manufactured;

Production volume.

By affiliation, OPF are subdivided into own and leased.

Own ones are wholly owned by the enterprise, and the leased ones are the property of other business entities and are used in this enterprise in accordance with the lease agreement.

Topic: “Fixed production assets. Their essence, composition and structure "

Work plan:

Introduction

1. Fixed assets of the enterprise: composition, assessment and structure

1.1. Concept, essence, meaning and classification

1.2. Assessment of fixed assets

1.3. Fixed assets of enterprises in monetary terms

2. Depreciation and amortization of fixed assets.

2.1. Depreciation of fixed assets

2.2. Physical and obsolescence of fixed assets

2.3. Sources of formation and reproduction of fixed assets

3. Indicators of the use of fixed assets

4. Ways to improve the efficiency of the use of fixed assets of the enterprise

5. Calculated part

Conclusion

List of used literature

Application

Introduction

One of the most important factors in increasing the efficiency of production at enterprises is the provision of their fixed assets in the required quantity and range and their fuller use.

Almost all large enterprises are now in a state of crisis due to the prevailing trend towards a decrease in the volume of output. This significantly increases variable cost items and leads to an increase in production costs and, accordingly, a decrease in the company's competitiveness in the market. This is related to the lack of funds remaining at the disposal of the enterprise. First of all, this is reflected in the state of fixed assets of enterprises.

Fixed production assets are involved in the production process and are the most important basis for the activities of any enterprise. They represent the most expensive part of the means of production and serve a large number of production cycles over a long period of time, therefore their condition and effective use directly affects the final results of the economic activity of enterprises.

One of the main tasks of every modern enterprise is to improve the efficiency and quality of social production, as well as to significantly increase the return on capital investments and fixed assets, which are the material base of production and the most important component of the productive forces of the entire country as a whole. It should be noted that fixed assets, participating in the production process for a long time, gradually wear out and transfer their value in parts to manufactured products, works and services performed, while maintaining their natural form. This feature makes it necessary to study the fixed assets of the enterprise in order to use them as efficiently as possible.

The purpose of this work is to highlight the issues of the economic essence of fixed assets, their classification and methods for their assessment, consideration of the main methods for analyzing the efficiency of using fixed assets. In accordance with a specific goal, the following tasks were set and solved:

▬ investigate fixed assets and their role in the activities of the enterprise;

▬ find out ways to improve the use of fixed assets at the enterprise;

1. Fixed assets of the enterprise: composition, assessment and structure

1.1 Concept, essence, meaning and their classification

Having a clear idea about each element of fixed assets in the production process, about their physical and moral wear and tear, about the factors that affect the use of fixed assets, it is possible to identify methods by which the efficiency of using fixed assets and production capacities of the enterprise increases, ensuring a reduction in production costs and, of course, an increase in labor productivity.

The fixed assets of an industrial enterprise (association) are a set of material values created by social labor, participating in the production process for a long time in unchanged natural form and transferring their value to manufactured products in parts as they wear out.

Fixed assets are usually divided into two large groups: fixed production assets and fixed non-production assets.

The main production assets of an enterprise are means of labor that participate in many production cycles, while maintaining their natural form, and their value is transferred to the manufactured product in parts as they wear out. These include industrial buildings and structures, power and production equipment, transmission devices, various types of industrial transport, production and household inventory, intangible assets (patents and know-how), on-farm roads, land plots, etc., that is, the main funds operating in the field of production and directly or indirectly involved in the creation of the company's products. In other words, fixed production assets - a part of the means of production, which repeatedly participates in the production process, transfers its value to the finished product in parts as it wears out, retains its natural form throughout its entire service life.

Basic non-production assets are long-term non-production facilities under the control of enterprises, neither directly nor indirectly participating in the creation of enterprise products, but used in the non-production sphere (in housing and communal services, trade, public catering, health care, etc.) ).

The production structure of fixed assets and its dynamics are indicators of the technical level of the enterprise and have a great impact on the cost efficiency of fixed assets. The higher the share of tools of labor in the composition of fixed assets: machines, equipment, instruments, that is, the larger the active part of fixed assets, the more products can be produced for each ruble of fixed assets (in the general case).

The specific weight of the active part of the OPF in the total volume is determined as the ratio of the average annual value of the active part of the OPF to the average annual value of the OPF, calculated in aggregate for all groups of fixed assets. To translate this ratio into a percentage, it must be multiplied by 100.

The structure of fixed assets of enterprises is influenced by the following factors:

1) The branch of production to which the enterprise belongs. For example, working machines and equipment occupy the largest share in the composition of fixed assets of enterprises in such industries as mechanical engineering (36%), light industry (40%).

2) The level of concentration, specialization and cooperation of production. The higher this level, the higher the degree of its mechanization and the greater the share in the composition of fixed assets of working machines and equipment.

3) Geographic location of enterprises and climatic conditions. The type (and, consequently, the cost) of buildings and structures depends on this.

4) The general level of industrial development of the country and the technical equipment of the industry. With an increase in this level in the composition of fixed assets of enterprises, the proportion of the most active part of fixed assets - working machines and equipment - increases and the proportion of buildings, that is, the passive part of fixed assets, decreases.

According to the existing classification, industrial fixed assets in terms of their composition, depending on the intended purpose and functions performed, are divided into the following types:

Structures,

Transfer devices,

Machinery and equipment, including:

Power

Workers

Measuring and regulating items

Computer Engineering

Vehicles,

Instruments,

Production inventory and accessories,

Other fixed assets (draft animals, perennial plantations).

Each group consists of a variety of different tools. The building group is divided into three subgroups: industrial buildings, non-industrial buildings and housing. The structures are divided into underground, oil and gas wells, and mine workings. Transmission devices include pipelines and water pipes. Power machines are turbines, electric motors. Work machines and equipment are subdivided according to the industries of use. Tools and inventory are recorded as part of fixed assets only if they serve more than one year and cost more than 1 million rubles (if less, then these are already of little value and wearing out items and are included in the working capital).

The building and structures for industrial purposes, transmission devices, machinery and equipment, vehicles form the fixed assets of industrial purposes.

The ratio of individual groups of fixed assets in their total volume represents the specific (production) structure of fixed assets. Depending on direct participation in the production process, the production fixed assets are divided into: active (they serve the decisive areas of production and characterize the production capabilities of the enterprise) and passive (buildings, structures, inventory, ensuring the normal functioning of the active elements of fixed assets).

Basically, the mass of production fixed assets in industry is concentrated in the active part.

The specific structure of fixed assets is different in industries. For example, the share of buildings in the total value of fixed assets is greatest in the food industry (44%), structures - in the fuel industry (17%), transmission devices - in the electric power industry (32%), machinery and equipment - at enterprises of the machine-building complex (45% and above).

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The concept and structure of fixed assets of the enterprise. The essence, composition and structure of the basic production assets of the enterprise

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abstract

In this course work, the examination analyzed the composition of the fixed assets of the enterprise.

In the first part of this work, the fixed assets of the enterprise, their cost and indicators of use are considered.

In the second part of the course work was an analysis of the composition and structure of the company's fixed assets.

In the final part of the course work, measures are developed to improve the composition and structure of the enterprise's fixed assets

Introduction

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