Course work: Economic essence of fixed assets and assessment of their effectiveness. Economic essence of fixed assets and their classification Classification of fixed assets
Department of Education of the Nizhny Novgorod Region
NGLU named after. Dobrolyubova
Course work
In the subject "Economics of Organization"
“The economic essence of fixed assets of enterprises and their characteristics”
Teacher:
Golovkin N.N.
Student gr. 7-MV
Galuzina D.D.
Nizhny Novgorod
Introduction
Classification of fixed assets
Accounting and valuation of fixed assets
Depreciation of fixed assets
Use of fixed assets
Practical part
Bibliography
Introduction
Each enterprise has production assets to carry out its activities; they are divided into fixed and circulating assets.
Fixed assets represent the material and technical base of an enterprise without which the enterprise cannot engage in economic activities.
The higher the efficiency of using fixed assets and the enterprise is equipped with them, the higher the economic indicators of this enterprise, that is, the higher the turnover, the lower the level of distribution costs, the higher the profit and profitability of the enterprise.
Fixed assets are that part of physical capital that transfers its value to the cost of production in parts over several production cycles in the form of depreciation charges and is operated for more than a year.
These include: buildings, premises, structures, access roads, vehicles, pipelines, equipment.
With simple reproduction, at the expense of depreciation funds, a new system of tools is formed, equal in value to the worn-out one.
With expanded reproduction, new investments of funds are required, which are raised from profits, contributions, issues of securities, and loans.
Classification of fixed assets
Fixed assets are classified according to the following criteria:
1. By industry
Industry
Transport
Catering
2. By purpose and scope of application
Production offices of the main activity
Production offices of other types of activities
Production assets are involved in the process of manufacturing products or providing services (machines, machines, instruments, transmission devices, etc.).
Non-productive
Non-productive fixed assets are not involved in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).
3. By type
Buildings (architectural and construction facilities for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).
Structures (engineering and construction facilities that create conditions for the production process: tunnels, overpasses, highways, chimneys on a separate foundation, etc.).
Transmission devices (devices for transmitting electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machines and equipment, etc.).
Vehicles (diesel locomotives, wagons, cars, motorcycles, cars, trolleys, etc., except for conveyors and transporters included in production equipment).
Tools (cutting, impact, pressing, compacting, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.
Production equipment and accessories (items to facilitate production operations: work tables, workbenches, fences, fans, containers, racks, etc.).
Household equipment (office and household supplies: tables, cabinets, hangers, typewriters, safes, duplicating machines, etc.).
Other fixed assets. This group includes library collections, museum values, etc.
4. According to the degree of participation in the production process
Active
The active part of fixed assets includes machinery and equipment, vehicles, tools
Passive
The passive part of fixed assets includes all other groups of fixed assets. They create conditions for the normal operation of the enterprise.
5. By affiliation
Own
Borrowed
Accounting and valuation of fixed assets
Fixed assets are accounted for in physical and monetary terms. Accounting for fixed assets in physical terms is necessary to determine the technical composition and balance of equipment; to calculate the production capacity of the enterprise and its production divisions; to determine the degree of wear, use and renewal timing.
The source documents for accounting for fixed assets in kind are passports of equipment, workplaces, and enterprises. The passports provide detailed technical characteristics of all fixed assets: year of commissioning, power, degree of wear, etc. The enterprise passport contains information about the enterprise (production profile, material and technical characteristics, technical and economic indicators, equipment composition, etc.) necessary for calculating production capacity. The cost (monetary) valuation of fixed assets is necessary to determine their total size, composition and structure, dynamics, the amount of depreciation charges, as well as assessing the economic efficiency of their use.
There are the following types of monetary valuation of fixed assets:
1. Valuation at original cost, i.e. at actual costs incurred at the time of creation or purchase (including delivery and installation), at prices of the year in which they were manufactured or purchased.
2. Valuation at replacement cost, i.e. at the cost of reproduction of fixed assets at the time of revaluation. This cost shows how much it would cost to create or acquire previously created or acquired fixed assets at a given time.
3. Valuation based on initial or restoration taking into account wear and tear (residual value), i.e. at a cost that has not yet been transferred to finished products.
The residual value of fixed assets Fost is determined by the formula:
Fost = Fnach*(1-Na*Tn),
where Fnach is the initial or replacement cost of fixed assets, rub.; Na - depreciation rate, %; Tn - the period of use of fixed assets.
When assessing fixed assets, a distinction is made between the value at the beginning of the year and the average annual value. The average annual cost of fixed assets FSRG is determined by the formula:
Fsrg = Fng + Fvv*n1/12 - Fvyb*n2/12,
where Fng is the cost of fixed assets at the beginning of the year, rub.; Fvv - cost of introduced fixed assets, rub.; Fvyb - cost of retired fixed assets, rub.; n1 and n2 are the number of months of operation of introduced and retired fixed assets, respectively.
To assess the condition of fixed assets, indicators such as the depreciation rate of fixed assets are used, which is defined as the ratio of the cost of depreciation of fixed assets to their total cost; fixed assets renewal coefficient, calculated as the cost of introduced fixed assets during the year attributable to the value of fixed assets at the end of the year; fixed assets retirement ratio, which is equal to the value of retired fixed assets divided by the value of fixed assets at the beginning of the year.
In the process of operation, fixed assets are subject to physical and moral wear and tear. Physical wear and tear refers to the loss of fixed assets of their technical parameters. Physical wear can be operational or natural. Operational wear and tear is a consequence of production consumption. Natural wear 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: - a form of obsolescence associated with a reduction in the cost of reproduction of fixed assets as a result of improving equipment and technology, the introduction of advanced materials, and increasing labor productivity. - a form of obsolescence associated with the creation of more advanced and economical fixed assets (machinery, equipment, buildings, structures, etc.). The assessment of obsolescence of the first form can be defined as the difference between the original and replacement cost of fixed assets. The assessment of obsolescence of the second form is carried out by comparing the reduced costs when using obsolete and new fixed assets.
Depreciation of fixed assets
Depreciation refers to the process of transferring the cost of fixed assets to manufactured products. This process is carried out by including part of the cost of fixed assets in the cost of manufactured products (work). After selling products, the enterprise receives this amount of funds, which it uses in the future for the acquisition or construction of new fixed assets. The procedure for calculating and using depreciation charges in the national economy is established by the government. There is a distinction between depreciation amount and depreciation rate. The amount of depreciation charges for a certain period of time (year, quarter, month) represents the monetary value of depreciation of fixed assets. The amount of depreciation charges accumulated by the end of the service life of fixed assets must be sufficient for their complete restoration (purchase or construction). The amount of depreciation charges is determined based on depreciation rates.
The depreciation rate is the established amount of depreciation charges for full restoration over a certain period of time for a specific type of fixed assets, expressed as a percentage of their book value. The depreciation rate is differentiated by individual types and groups of fixed assets. For metal-cutting equipment weighing over 10 tons. a coefficient of 0.8 is applied, and weighing over 100 tons. - coefficient 0.6. For metal-cutting machines with manual control, the following coefficients are applied: for machines of accuracy classes N, P - 1.3; for precision machines of accuracy class A, B, C - 2.0; for metal-cutting machines with CNC, including machining centers, automatic and semi-automatic machines without CNC - 1.5. The main indicator that determines the depreciation rate is the service life of fixed assets. It depends on the physical durability of fixed assets, on the obsolescence of existing fixed assets, on the availability in the national economy of the ability to replace obsolete equipment. The depreciation rate is determined by the formula:
Na = (Fp – Fl)/ (Tsl * Fp),
where Na is the annual depreciation rate, %; Фп - initial (book) value of fixed assets, rub.; Fl - liquidation value of fixed assets, rub.; Tsl - standard service life of fixed assets, years.
Not only means of labor (fixed assets), but also intangible assets are depreciated. These include: rights to use land plots, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, trademarks, trademarks, etc. Depreciation on intangible assets is calculated monthly according to the standards established by the enterprise itself. The property of enterprises subject to depreciation is combined into four categories:
1. Buildings, structures and their structural components.
2. Passenger vehicles, light commercial vehicles, office equipment and furniture, computer equipment, information systems and data processing systems.
3. Technological, energy, transport and other equipment and material assets not included in the first and second categories.
4. Intangible assets.
Annual depreciation rates are: for the first category - 5%, for the second category - 25%, for the third category - 15%, and for the fourth category depreciation charges are made in equal shares during the life of the corresponding intangible assets. If it is impossible to determine the useful life of an intangible asset, then the amortization period is set at 10 years. In order to create economic conditions for the active renewal of fixed assets and acceleration of scientific and technological progress, it has been recognized that it is advisable to use accelerated depreciation of the active part (machinery, equipment and vehicles), i.e. complete transfer of the book value of these funds to the products being created in a shorter period than provided for in the depreciation rates. Accelerated depreciation can be carried out in relation to fixed assets used to increase the production of computer equipment, new advanced types of materials, instruments and equipment, and expand product exports. In the case of write-off of fixed assets before their book value is fully transferred to the cost of output, underaccrued depreciation charges are reimbursed from the profits remaining at the disposal of the enterprise. These funds are used in the same manner as depreciation charges.
Use of fixed assets
The main indicators reflecting the final result of the use of fixed assets are: capital productivity, capital intensity, capital-labor ratio and profitability of fixed assets.
Capital productivity is determined by the ratio of the volume of output to the cost of fixed production assets:
F.o. = N/Fs.p.f.,
where F.o. - capital productivity; N - volume of produced (sold) products, rub.; Fs.p.f. - average annual cost of fixed production assets, rub.
Capital productivity shows the turnover obtained from 1 ruble of fixed assets.
F.o. >1-efficient use of fixed assets.
Capital intensity- the inverse value of capital productivity. The production capacity utilization rate is defined as the ratio of the volume of output to the maximum possible output for the year.
F.e = Fs.p.f./N
F.e shows how many fixed assets are required to sell goods for 1 ruble.
Capital-labor ratio- an indicator characterizing the equipment of workers of enterprises in the sphere of material production with fixed production assets (facilities). It is defined as the ratio of the cost of fixed assets of an enterprise (in comparable prices) to the average annual payroll number of employees (workers).
F.v =O.F st/number of employees.
F.v shows how many fixed assets per employee.
Return on fixed assets
Rentab. O.F.=profit/O.F st *100%
Shows how much profit an enterprise receives from 1 ruble of production assets.
The main directions for improving the use of fixed assets are:
· technical improvement and modernization of equipment;
· improving the structure of fixed assets by increasing the share of machinery and equipment;
· increasing the intensity of equipment operation;
· optimization of operational planning;
· advanced training of enterprise employees.
Bibliography
1. Balabanov I. T. Fundamentals of financial management: textbook / I. T. Balabanov. – M.: Finance and Statistics, 2005. – 480 p.
2. Gorobtsova L.B., Krayukhin G.A. and others. Enterprise Economics. Part 2. Enterprise resources: Textbook. manual - St. Petersburg: SPbGIEA, 2000.
3. Gruzinov V.P. Economics of enterprise (entrepreneurship): Textbook for universities. - 2nd ed., revised. and additional – M.: UNITY-DANA, 2002.
4. Raitsky K.A. Enterprise economics: Textbook for universities - 3rd ed., revised. and additional, - M.: “Publishing house – trading corporation “Dashkov and K”, 2002.
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Fixed assets (fixed assets) include part of the property used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months or the normal operating cycle, if it exceeds 12 months.
Thus, the criterion for classifying property as fixed assets is their useful life. Property that does not meet this criterion is not classified as fixed assets and is included in current assets. If production means, as an element of the labor process, either directly participate in the manufacture of products (machines, equipment, etc.), or create conditions for the labor process (buildings, structures, etc.), or serve for storing and moving objects of labor (warehouses, vehicles etc.), then the main non-productive means have mainly a social purpose.
Fixed assets (fixed assets) are mainly concentrated in industry, which decisively determines the economic potential of the Russian Federation.
The grouping of fixed assets according to certain characteristics is called classification. Determination of the initial, replacement, residual value of fixed assets, the amount of accrued depreciation in accounting is carried out using the following classification:
1. Buildings.
2. Facilities.
3. Workers and power machines and equipment.
4. Measuring and control instruments and devices.
5. Vehicles.
6. Computer technology of all types and classes.
7. Tools, devices, equipment.
8. Industrial and household equipment and accessories.
9. Land plots, perennial plantings.
10. Working, productive and breeding livestock and other fixed assets.
Fixed assets also include capital investments for radical improvement of land (drainage, irrigation and other reclamation works) and in leased fixed assets.
The fixed assets include land plots and environmental management facilities (water, subsoil and other natural resources) owned by the organization.
Depending on the role played by fixed assets in the production process, they are divided into active and passive. Machinery and equipment, vehicles, computer technology, tools are directly involved in technological processes and therefore belong to the actively operating part of fixed assets. Other groups of fixed assets contribute to the performance of production functions and belong to the passive part. These are buildings, structures, transmission devices and equipment.
The cost of fixed assets (with the exception of land plots), in parts, as they wear out, is transferred to the cost of products (services) and is reimbursed in the process of its sale. This process is called depreciation. Amounts of money corresponding to the wear and tear of fixed assets are accumulated in the depreciation fund. The sinking fund, or monetary compensation fund, is in constant motion.
Features of the reproduction of fixed assets are determined by a number of characteristic features, which include: the gradual transfer of the value of fixed assets to the cost of manufactured products; movement of use value and value; turnover of funds value; partial reproduction of value in finished products and its accumulation in monetary form; renewal of fixed assets in physical form over more or less long periods of time, which creates the possibility of maneuvering the means of the depreciation fund
The process of reproduction of fixed assets of an enterprise is carried out through capital investments. The concept of “capital investment” is identical to the concept of direct or real investment. Both simple (in unchanged, compared to the previous period, volumes of financial investments) and expanded (in volumes exceeding the volumes of the previous period) reproduction of funds are possible.
Financing of the reproduction of fixed assets is carried out through:
1. the enterprise’s own financial resources and internal reserves (depreciation, profit remaining at the disposal of the enterprise, depreciation of intangible assets);
2. borrowed funds (bank loans, borrowed funds from other enterprises and organizations);
3. funds received from the issue of securities, shares and other contributions of legal entities and individuals;
4. funds received through redistribution from centralized investment funds, concerns, associations and other associations;
5. budgetary allocations;
6. funds from foreign investors.
According to the material-natural composition fixed assets are divided into buildings and structures; working and power machines and equipment; measuring and control instruments and devices; computer technology; vehicles; tool; production and household equipment and accessories; productive and breeding livestock; perennial plantings; on-farm roads and others. By functional purpose fixed assets are divided into industrial and production assets, which are directly involved in the production process and are used in the main, auxiliary and auxiliary workshops, laboratories, warehouses (machines, equipment, etc.); non-productive, which are not directly involved in the production process, but are used in the social sphere of the enterprise, housing and communal services, healthcare, culture (residential buildings, kindergartens, schools, hospitals, etc.). By affiliation fixed assets are divided into owned and leased. Depending on the degree of impact of fixed assets on objects of labor they are divided into active (those that, during the production process, directly influence the object of labor, modifying it (machines, equipment, etc.)) and passive (only create the necessary conditions for the production process (buildings, structures, etc.)). By use fixed assets are divided into those in operation; in reserve (conservation).
Main production assets of the enterprise – This is the value expression of the means of labor. The main defining feature of fixed assets is the method of transferring value to the product - gradually: over a number of production cycles; in parts: as they wear out. Depreciation of fixed assets is taken into account according to established depreciation rates, the amount of which is included in the cost of production. After the sale of products, accrued depreciation is accumulated in a special depreciation fund, which is intended for new capital investments. Thus, the lump sum advanced value into the authorized capital (fund) in part of the fixed capital makes a constant circuit, moving from monetary form to natural form, to commodity form and again to monetary form. This is the economic essence of fixed assets.
Main production assets of the enterprise- these are means of labor that participate in many production cycles, retain their natural shape and transfer value to the manufactured product in parts as they wear out. The law of reproduction of fixed capital is expressed in the fact that under normal economic conditions its value, introduced into production, is completely restored, providing the opportunity for constant technical renewal of the means of labor. With simple reproduction at the expense of the depreciation fund, enterprises form a new system of labor tools, equal in value to worn-out ones. To expand production: new investments of funds are required, attracted additionally from profits, contributions of founders, issue of securities, loans, etc. With a large scale of fixed capital used, large and large enterprises have the opportunity to finance not only idle time, but also significantly expanded reproduction of the means of labor.
2.2. Functional-species classification and structure
fixed assets
For the management of fixed capital at all levels of management, the functional-species grouping of means of labor is of paramount importance. It allows you to obtain information about the most important qualitative changes occurring in the economic potential of enterprises. The dynamics of the species structure reflects changes in the technical equipment of production, the pace of innovation, the development of specialization, concentration and combination, etc.
The current classification unites fixed assets into 10 groups:
1. Buildings (of which residential buildings are distinguished).
2. Facilities.
3. Transfer devices.
4. Machinery and equipment.
5. Vehicles.
6. Tools, production and household equipment (including furniture).
7. Draft animals.
8. Productive livestock.
9. Perennial plantings.
10. Other types of fixed assets not listed above.
Each group consists of many different means of labor. The cost of buildings in the industrial and production fixed assets of Russia accounts for 28%. The group of structures (comprising, respectively, 21%) includes mine workings, oil and gas wells, underground and hydraulic structures, bridges, overpasses, etc. Transmission devices include pipelines, water supply and sewerage, power transmission, communications, etc. (6%).
The type structure of fixed assets varies significantly by sectors and areas of the economy, as well as by their industries. Thus, in the electric power industry, the main share is occupied by transmission devices (32%) and power machines and equipment (33%); in the fuel industry, more than half of the value of fixed assets falls on structures (58%); in the mechanical engineering industries, more than 45% is occupied by machinery and equipment; in light industry, permanent buildings account for 42% of the value of assets, including
in the sewing industry - 60%.
The progressiveness of changes in the species structure of production assets is expressed in an increase in the share of their active part, those. means of labor directly involved in the creation of a product (machines, equipment, vehicles, instruments, inventory, etc.). TO passive part funds, as a rule, include the first two groups: buildings and structures, i.e. funds that provide conditions for the production process. The higher the share of the active part of the funds, the greater opportunities the enterprise has to increase production output. The division of fixed assets into active and passive parts is largely arbitrary. Often, production improvement involves increasing the cost of structures or transfer devices, which leads to progressive changes in the technological process. In many industries (oil production, gas production, etc.), structures and transmission devices are the most active part of the assets.
2. LECTURES ON THE TOPIC “MAIN PRODUCTION FACILITIES”
1. Economic essence of production assets
The production assets of an organization are an integral part of the production process, without which the creation of material and spiritual goods is impossible. The production of material goods and the provision of various services presuppose the availability of means of labor and objects of labor.
Means of labor(machines, equipment, vehicles, buildings, structures, etc.) are the material content of fixed assets. Objects of labor(materials, fuel, spare parts, etc.) are the content of working capital.
Together, fixed assets and working capital form the means of production. The means of production expressed in monetary form are the production assets of enterprises. There are fixed and working capital.
Fixed production assets are means of labor that participate in the production process for a long time and at the same time retain their natural form.
Their cost is transferred to finished products in parts, as consumer value is lost.
The main production assets are directly involved in production processes, or create the necessary material conditions for the implementation of these processes (industrial buildings).
Revolving funds – These are those means of production that are entirely consumed in each new production cycle, completely transfer their value to the finished product and do not retain their natural form during the production process.
There are tangible fixed assets (fixed assets) and intangible fixed assets (intangible assets).
Material fixed assets (fixed assets) - part of the property of an enterprise with a useful life of more than 12 months, used as means of labor for the production and sale of goods (performing work, providing services) or for managing an organization, capable of bringing economic benefits to the organization in the future.
Funds main activity include production assets that are directly involved in the process of creating wealth.
To funds non-core activities include non-productive fixed assets, as well as production assets that perform functions not related to the creation of material wealth.
Non-production fixed assets – social property, which is not involved in the production process, but satisfies the social needs of workers . These are residential buildings, children's and sports institutions, canteens, recreation centers and other cultural and social services for workers, which are on the balance sheet of enterprises and do not have a direct impact on the production process.
OPF (fixed capital) are the most important factor in the production and acceleration of scientific and technological progress. The economic and social significance of OPF at the macro level is explained by the following:
1. OPFs are a significant part of the country's national wealth. As they grow, the NB increases.
2. The competitiveness of domestic products and production efficiency largely depend on the size of the OF, especially their quality condition.
3. The level of mechanization and automation of labor with all the ensuing economic and social consequences depends on the quantitative and qualitative state of the PF.
4. The rate of economic growth depends on the quantitative and qualitative state of the PF.
5. The presence of a sufficient amount of PF is the basis for the economic security of the country and its defense capability.
The role of the PF is great and micro level, since the value of their value and quality condition depend on:
a) production capacity of the enterprise, volume of production and sales of products;
b) the level of quality and competitiveness of products;
c) the level of cost and profitability of products;
d) the financial condition of the enterprise.
Previous |
The implementation of commercial entrepreneurship involves the use of various means of labor necessary for the promotion, storage and sale of goods.
The means of labor operating in the sphere of circulation of consumer goods form the fixed assets of a trading enterprise. Fixed assets participate in the circulation process for a long time, while their natural form does not change.
According to M.N. Grekhovodova: “The fixed assets of a trading enterprise are a set of means of labor necessary to perform its main functions. The duration of use of fixed assets ranges from one to ten years. In the process of use, fixed assets wear out, and their value, as they are worn out in parts, is included in distribution costs and then included in the cost of goods sold. Thus, when selling goods, part of the value of fixed assets is converted.”
Efimova O.P. writes: “The fixed assets of business entities are material assets that function as means of labor that are necessary for the implementation of the processes of production, sale and organization of consumption of products. By repeatedly servicing these processes, fixed assets do not change their entire material form and gradually, in parts, as they wear out (wear out), they transfer their value to the manufactured products. In accordance with current accounting, fixed assets include means of labor that operate for more than one year and have a cost of more than 30 minimum wages per unit.”
The fixed assets of an enterprise form part of their material and technical base, the growth and improvement of which is the most important condition for increasing the volume of trade turnover, profits and improving their technical equipment.
A feature of fixed assets is their high cost and long service life, as well as a relatively dynamic change in their technical level as a result of scientific and technological progress, which leads to their depreciation. All this determines certain requirements both for the nature of the acquired fixed assets and for their operation.
Fixed assets must have high productivity and efficiency in use, versatility, and reliability in operation.
Fixed assets influence the ratio of variable and fixed distribution costs, which significantly affects profits.
According to the definition of A.N. Solomatina: “Fixed assets are a set of material assets that are fully and repeatedly used in the trade process as means of labor.”
Fixed assets- this is part of the enterprise’s property used as means of labor for the production and sale of goods (performance of work, provision of services) or by the management of the enterprise for a period exceeding 12 months.
The service life of fixed assets is determined by the time during which the turnover of fixed assets occurs, and it is called the “useful life of fixed assets.” The cost of fixed assets transferred to goods sold during this period forms a depreciation fund.
The useful life of fixed assets is determined based on:
- - technical conditions of their operation;
- - decisions of government bodies (standard service life of fixed assets).
- - In the absence of the specified materials, the period is set by the organization based on:
- - the period of expected use of the fixed asset object, taking into account its productivity and capacity;
- - expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions, and repair system;
- - regulatory and other restrictions on the period of use (for example, under a lease agreement).
Fixed assets include land plots and environmental management facilities owned by organizations.
Thus, fixed assets represent a set of material and technical assets for production and non-production purposes, operating and developing in the industry, necessary for the rational and systematic implementation of production functions of trade services to the population, creating conditions for highly productive labor of workers.
According to M.N. Grekhovodova, the fixed assets of trade include:
buildings and premises - commercial enterprises (shops, kiosks, stalls, pavilions), commercial warehouses (wholesale warehouses, refrigerators, storage facilities, etc.);
structures - engineering and construction facilities necessary for the implementation of trade and technological processes (access roads, container platforms, overpasses, etc.);
transmission devices - all devices by which heat, energy, etc. are transferred (electricity networks, water supply networks, gas networks and all types of communications (telephone, fax, pager, etc.));
means of technical equipment (vending machines, refrigerating machines and devices, weighing instruments and cash registers, lifting and transport mechanisms, counting devices, PVEM, packaging equipment);
other trade equipment and inventory - mechanized and non-mechanized tools (carts, auto and electric cars); production equipment and accessories (tables, counters, display cases, containers for storing liquid and bulk goods); household equipment (safes and office furniture);
vehicles - vehicles designed to move people and goods.
The technical structure of the enterprise is the percentage of the above groups of fixed assets.
For accounting, drawing up a balance sheet of fixed assets, reporting, revaluations and inventories, a classification of fixed assets is necessary.
Basic trading funds can be classified according to a number of characteristics, depending, for example, on the industry to which the enterprise under study belongs. Different authors have different qualifications of fixed assets. So Efimova O.P. offers the following qualification: “Fixed assets are heterogeneous in their composition. In this regard, there is their qualification: according to their role in the production process, functional purpose, forms of ownership, methods of participation in production, sales and organization of consumption of products, according to affiliation.”
Professor L.A. Bragin and T.P. Danko offer the following qualifications: for the purposes of accounting, reproduction planning, revaluations and inventory, fixed assets are classified according to:
sub-sectors of trade - for fixed assets of retail trade enterprises, wholesale trade and mass catering enterprises. This classification is due to the difference in the composition and structure of fixed assets of various enterprises;
participation in the trade and technological process - into active and passive. The active part of fixed assets directly affects the product and determines the level of labor productivity of workers. The passive part includes fixed assets that create the necessary conditions for the labor process. The ratio between the active and passive parts of fixed assets depends on the characteristics of the technological process of a particular enterprise and the level of its technical equipment.
accessories for commercial enterprises - own, rented and provided free of charge.
purpose - into a number of enlarged groups. Purpose is the main feature of the classification used in conducting inventories and revaluations.
Associate Professor A.N. Solomatin gives the following qualifications:
According to economic purpose and nature of functioning production and non-production. Production fixed assets of trade are funds involved in the process of production and sale of goods. These include buildings, structures, equipment, and vehicles. Their share in the total mass of fixed assets is about 90%. Non-productive assets are funds for communal and cultural purposes, such as buildings and structures of healthcare, housing, management, the share of which is about 10%.
By role in production and technological processes fixed assets are divided into active and passive. Active fixed assets in physical form include machines, trade and technological, lifting and transport, refrigeration equipment, household equipment, mechanisms, vehicles. Passive funds- these are buildings of shops, pavilions, etc. structures; household equipment. They make up approximately 80% of all fixed assets.
In natural - material form- here is a transfer in accordance with the list of M.N. Grekhovodova given above.
By affiliation fixed assets can be divided into own and attracted(rented), leased.
By nature of use- on active; inactive(taken out of service as a result of physical and moral wear and tear); newly acquired, ready for installation (requiring installation).
To this list Efimova O.P. in his work he adds: according to forms property fixed assets are divided into public, private and collective property (for example, consumer cooperation).
The ratio of the value of individual fixed assets to their total value, expressed as a percentage, is called structure fixed assets. There are production, technological and other structures of fixed assets.
Production structure determined by the ratio of the active and passive parts of fixed assets in their total value.
Technological structure represents the ratio of individual types of fixed assets to their total value. It gives an idea of the functional composition of fixed assets, is an important indicator of the development of the enterprise and characterizes the features of the ratio of certain types of means of labor in the total cost of fixed assets.
The authors of the textbook “Economics of a Trading Enterprise” note the peculiarities of the structure of trading enterprises: “The structure of fixed assets of a trading enterprise differs significantly from the structure of fixed assets of an industrial enterprise, where the share of machinery and equipment is much higher (about 36%, and in trade 10-11%) . In the fixed assets of a trading enterprise, the share of buildings, structures and transmission devices is about 80%, and the active part - machinery and equipment - is only about 11%. Taking into account rented and gratuitously provided premises, the share of buildings will be higher, and that of machinery and equipment lower. To a certain extent, these differences are determined by the specifics of the trading process, the need to use manual labor, but at the same time they also reflect a lower level of mechanization and technical equipment of labor in trade compared to industrial enterprises.”
Expanding and improving the fixed assets of a trading enterprise is an indispensable condition for increasing sales volumes and improving customer service. As we see, the construction of new, largest stores with an improved layout in our beloved city of Omsk (“Old Man Hottabych”, Continent, shopping complex “Five Stars”, etc.), and equipping them with modern equipment and machines create more favorable conditions for customers, facilitate the work of trade workers and contribute to the growth of their productivity, ensure the reduction of commodity losses and maintain the quality of goods, and allow the introduction of progressive forms of sales.