Economic essence of production assets. Economic essence of fixed assets, their classification Economic essence and analysis of fixed assets

The composition of the means of production of enterprises with the help of which products are produced (work is performed) includes two significantly different parts in terms of their role in the production process and the form of compensation for their cost:

1. objects of labor (raw materials, supplies, etc.);

2. means of labor (machines, equipment, etc.), with the help of which a person influences objects of labor, turning them into finished products.

Means of labor and objects of labor constitute the production assets of the enterprise.

In the production process there is a constant circulation of means of labor and objects of labor, as a result of which the latter are transformed either into objects of personal use or again enter the production process as new means of production. In this circulation, objects of labor and means of labor participate in different ways.

Objects of labor are completely consumed during one production cycle and to ensure continuity of production, constant replenishment of new objects of labor is required.

Means of labor serve many production cycles, retaining their material form after each of them.

Production assets according to material content are divided into:

1. fixed assets – 80% in industry, in extractive industries – 95%;

2. revolving funds.

Fixed assets- means of labor that participate in many production cycles, while maintaining their natural form, and their value is transferred to the manufactured product (work performed) gradually, in parts, as they wear out. After complete wear and tear, they are reimbursed in kind. In addition to the natural form in the form of specific means of labor, fixed assets have a cost, monetary expression.

Fixed assets are divided into:

Production;

Non-productive.

Production fixed assets include means of labor that are either directly involved in the production process (machines, equipment, etc.), or create conditions for its implementation (industrial buildings, electrical networks, etc.), or serve for storing and moving objects and products of labor.

Non-productive fixed assets are long-term non-production objects (residential buildings, social and cultural facilities), they indirectly influence the production process, satisfying the everyday and cultural needs of workers.

Reproduction of fixed assets in the national economy is carried out through capital investments.

Composition of fixed assets.

To account for and plan the expanded reproduction of a huge number of different fixed assets, they are classified into groups based on various economic characteristics:

1. the nature of the functioning of fixed assets in production;

2. their purpose in the production process;

3. service life.

Based on their relationship to the production process, fixed assets are divided into:

Production;

Non-productive.

According to their material and natural composition, purpose and functions performed in the production process, the main production assets are divided into the following groups:

1. production and technical buildings, service buildings, etc., providing the necessary conditions to implement production process and storage of material assets (workshops, garages, warehouses, offices, etc.);

2. structures – engineering and construction facilities that perform technical functions (reservoirs, overpasses, reservoirs, dams, sheds, storage areas, wells, bridges, roads, etc.);

3. transmission devices - independent objects with the help of which energy is transferred, as well as the movement of liquid, gaseous and bulk substances (power lines, radio, pipelines, except main ones);

4. power machines and equipment that generate thermal and electrical energy, convert electrical and thermal energy into mechanical energy, convert and distribute energy (steam boilers, internal combustion engines, compressors, etc.);

5. working machines and equipment intended for direct impact on objects of labor (various machines, machines, pumps, fans, etc.);

6. measuring and control instruments and devices, laboratory equipment;

7. Computer Engineering;

8. vehicles designed for the movement of people and goods - rolling stock of railways, water and road transport, air and horse-drawn transport (diesel locomotives, electric locomotives, wagons, cars, ships, barges, boats, tractors, airplanes, horse park);

9. tools – tools of machine or manual labor, used for processing objects of labor (jackhammers, electric drills, etc.);

10. production and household equipment and accessories used to facilitate production operations (workbenches, racks, tables); household items, office equipment (furniture, counting and typewriters etc.), library, inventory containers (tanks, vats, cabinets);

11. other fixed assets – working and productive livestock, artificial perennial plantings and other fixed assets not included in the specified groups.

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

FEDERAL EDUCATION AGENCY

State educational institution

Higher and professional education

"Orenburg State University"

Ufa branch

Department of Economics and Management

at a food industry enterprise

COURSE WORK

in the discipline: "Enterprise Economics"

Topic: Economic essence of fixed assets and assessment of their effectiveness

UFA - 2007

Introduction

1. Theoretical aspects of the essence of fixed assets

2. Analysis of fixed assets, their composition and structure

Conclusion

List of used literature

INTRODUCTION

Fixed production assets are the material and technical base of social production. The production capacity of the enterprise and the level of technical equipment of labor depend on their volume. The accumulation of fixed assets and the increase in the technical equipment of labor enrich the labor process, give work a creative character, and increase the cultural and technical level of society.

As you know, production fixed assets are buildings, structures, machinery and equipment, vehicles, tools, production and household equipment and some other types.

Any enterprise, regardless of its form of formation and type of activity, must constantly consider the movement of its fixed production assets, their composition and condition, and the efficiency of use. This information allows the enterprise to identify ways and reserves for increasing the efficiency of using fixed assets, and, in addition, to promptly detect and correct negative deviations, which in the future may have serious consequences for the successful operation of the enterprise.

That is why the problem of increasing the efficiency of using fixed assets is so important for any organization. After all, their ineffective use leads to a reduction in production or sales volumes, which in turn reduces the enterprise’s income and, accordingly, affects profits.

1. Theoretical aspects of the essence of fixed assets

1.1 Economic essence of fixed assets

The main feature of an enterprise is the presence of separate property in its ownership, economic management or operational management. It is this that ensures the material and technical ability of the enterprise to operate, its economic independence and reliability. Without certain property, neither large nor small enterprises, nor individual entrepreneurs. Fixed assets are the most significant component of the enterprise's property and its non-current assets.

Fixed assets are fixed assets expressed in value terms.

Fixed assets- this is a part of the property used as a means of labor in the production of products, performance of work or provision of services for a long period of time, maintaining its natural form. 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.

In the practice of accounting and statistics, fixed assets include objects with a service life of at least a year and a cost above a certain value, established depending on the dynamics of prices for the products of capital-forming industries.

The role of fixed assets in the labor process is determined by the fact that in their totality they form the production and technical base and determine the production capacity of the enterprise.

Over a long period, fixed assets are in continuous movement: they arrive at the enterprise, wear out as a result of operation, move within the enterprise, and leave the enterprise due to dilapidation or inappropriateness of further use.

1.2 Composition and classification of fixed assets

For accounting and planning of fixed assets, the state has developed a unified standard classification of fixed assets. Means of labor are combined by their types, groups, subgroups, as well as by sectors of the national economy and areas of activity, which allows them to be typified, coded, and the formation of unified forms of accounting and reporting.

Grouping fixed assets by industry (trade, industry, etc.) allows you to obtain information about their value in each industry, study the features of the structure, etc.

Based on their functional purpose, fixed assets are divided into production and non-production.

Production fixed assets They function in the sphere of material production, are repeatedly involved in the production process, wear out gradually, and their cost is transferred to the manufactured product in parts as they are used. They are replenished through capital investments. These include machines, machines, apparatus, tools, buildings of main and auxiliary workshops, departments, services, buildings for the sale of products in the form of warehouses, vehicles, etc.

Non-production fixed assets– residential buildings, children's and sports institutions, other cultural and public service facilities that are on the balance sheet of the enterprise. Unlike production assets, non-production assets do not participate in the production process and do not transfer their value to the product, because it is not created. Their value disappears in consumption. There is no compensation fund being created. Their maintenance and development is carried out mainly from profits.

Despite the fact that non-production fixed assets do not have a direct impact on production volume and the growth of labor productivity, their constant increase is inextricably linked with improving the well-being of the enterprise’s employees, with an increase in the material and cultural standard of their lives, which ultimately affects the results of operations enterprises.

The production capacity of the enterprise and the level of technical equipment of labor depend on the volume of fixed production assets. The accumulation of fixed assets and the increase in the technical equipment of labor enrich the labor process, give work a creative character, and increase the cultural and technical level of society.

In the conditions of transition to a market economy, fixed assets are the main prerequisite for further economic growth due to all factors of production intensification.

Main production assets of enterprises- this is a huge number of means of labor, which, despite their economic homogeneity, differ in purpose and service life. Hence the need arises to classify fixed assets into certain groups, taking into account the specifics of production purposes various types funds.

According to the current type classification, main production assets are divided into the following groups :

Land plots and natural resources (water, subsoil, other natural resources) owned by the enterprise;

Buildings (industrial and technical, service, etc.);

Facilities (engineering and construction facilities serving production);

Transmission devices (electrical networks, heating networks);

Cars and equipment;

Measuring and control instruments, devices and laboratory equipment;

Computer Engineering;

Vehicles (in- and out-of-production);

Tools and accessories;

Industrial and household equipment;

On-farm roads;

Capital investments in land improvement and in leased buildings, premises, equipment and other objects related to fixed assets.

For the listed types, fixed assets are recorded and reports are compiled on their availability and movement.

To analyze the qualitative state of fixed assets at an enterprise, it is necessary to know their structure. There are production (type), technological and age structure of fixed assets.

The ratio of individual groups of fixed assets in their total volume represents the type (production) structure of fixed assets. Society is not indifferent to which group of fixed assets funds are invested in. It is interested in optimally increasing the specific gravity active part of funds, i.e. means of labor directly involved in the creation of a product (machinery and equipment, vehicles) and characterizing the production capabilities of the enterprise for the production of certain products. Buildings and structures that ensure the normal functioning of the active elements of fixed assets are classified as passive part of fixed assets. 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.

The higher the share of equipment in the cost of fixed production assets, the higher the production output and the higher the capital productivity ratio, all other things being equal. Therefore, improving the structure of fixed assets is considered as a condition for increasing production, reducing costs, and increasing the cash savings of enterprises.

The type structure of fixed assets of Russian industry can be judged from the following data:

The most important factors influencing the structure fixed production assets are:

1. nature of products;

2. volume of production;

3. level of mechanization and automation;

4. level of specialization and cooperation;

5. climatic and geographical conditions of the location of enterprises.

The first factor affects the size and cost of buildings, the share of vehicles and transmission devices. The greater the volume of production (the second factor), the higher the share of special progressive working machines and equipment. The same picture is typical with regard to the influence of the third and fourth factors on the structure of funds. The share of buildings and structures depends to some extent on climatic conditions.

The structure of fixed production assets can be improved by:

Renewal and modernization of equipment;

Improving the structure of equipment as a result of increasing the share of progressive types of machines and machines, especially machines for finishing operations, automatic and semi-automatic machines, universal aggregate machines, automatic lines, machines with numerical control;

Better use of buildings and structures, installation of additional equipment in free areas;

Correct development of construction projects and high-quality implementation of enterprise construction plans;

Elimination of redundant and underused equipment and installation of equipment that provides more correct proportions between its individual groups.

Based on ownership, fixed assets are divided into: own and leased, and based on use - into those in operation (operating), in reconstruction and technical re-equipment, in reserve (stock) and in conservation. This division allows you to correctly calculate the amount of depreciation. For objects in operation, depreciation is accrued for full restoration and, if necessary, a repair fund is created; for reserve objects, the amount for full restoration is accrued, and for objects in conservation, depreciation is not accrued at all.

1.3 Valuation of fixed assets

Accounting and planning of fixed assets are carried out in kind and in cash. When assessing fixed assets in kind, the number of machines, their productivity, power, size of production areas and other quantitative values ​​are established. These data are used to calculate the production capacity of enterprises and industries, planning production programs, reserves for increasing output on equipment, and compiling an equipment balance. For this purpose, inventory and certification of equipment, recording of its disposal and arrival are carried out. Monetary, or cost, valuation of fixed assets is necessary for planning the expanded reproduction of fixed assets, determining the degree of wear and tear and the amount of depreciation charges, and the volume of privatization.

There are several types of assessments of fixed assets associated with their long-term participation and gradual wear and tear during the production process, changes in the conditions of reproduction during this period: at initial, replacement and residual value.

The initial cost of fixed production assets is the sum of the costs of production or consumption of assets, their delivery and installation. It is used to determine the depreciation rate and the amount of depreciation charges, profit and profitability of the enterprise’s assets, and indicators of their use.

Scientific and technological progress affects changes in the conditions and factors of production of fixed assets, and, consequently, changes in the costs of their production and, accordingly, current market prices and tariffs. Currently, inflation has a primary influence on current prices and tariffs at which fixed assets are purchased.

Over time, fixed assets are reflected on the enterprise’s balance sheet according to a mixed valuation, i.e. at current market prices for their creation or acquisition. Thus, the assessment of fixed assets at their original cost in modern economic conditions does not reflect their actual value and therefore there is a need to revaluate fixed assets and bring them to uniform cost measures. For this purpose, the valuation of fixed assets at replacement cost is used.

Replacement cost is the cost of reproduction of fixed assets in modern conditions; as a rule, it is established during the revaluation of funds.

As a result of the revaluation of fixed assets, their replacement cost increases sharply and, as a consequence, the financial and economic performance of the enterprise worsens. Therefore, for enterprises whose financial performance may significantly deteriorate as a result of revaluation, reducing depreciation indexation coefficients are applied.

During operation, fixed assets wear out and gradually lose their original (replacement) value. To assess their real value, it is necessary to exclude the cost of the worn-out part of the funds. This is how the residual value of fixed assets is determined, which is the difference between the original or replacement cost of fixed assets and the amount of their depreciation.

1.4 Depreciation, methods of its calculation

Fixed production assets, participating in the production process, transfer their value in parts to the products produced or services provided. The monetary expression of the transferred part of the cost of fixed assets is called depreciation (0). It is carried out to accumulate the necessary Money for the purpose of subsequent restoration and reproduction of fixed assets. Depreciation charges are included in the cost of products and are realized when they are sold. The amount of depreciation charges (as a percentage of book value fixed assets) is a depreciation rate (set on the basis of cost recovery and accumulation of funds for their subsequent full or partial restoration). The depreciation rate represents the ratio of the annual amount of depreciation to the original cost of any instrument of labor, expressed as a percentage and calculated using the formula:

The level of depreciation depends on each component of this formula, but the main value is the standard service life of labor tools. The lower limit Na is the period of wear and tear of labor tools, at which subsequent major repairs become unnecessary. The upper limit Na is due to the shortest service life of the O.F., at which the economic effect of replacing existing assets with new ones exceeds the effectiveness of their modernization and repair.

There is a classification of methods for calculating depreciation. Firstly, they can be divided into regular and accelerated depreciation. Ordinary depreciation, in turn, is divided into:

Uniformly - straight-line (the cost of fixed assets is uniformly written off over the established period of its service),

Depending on service life;

Depending on the work done.

Accelerated depreciation can be uniform - straight-line, regressive, progressive and progressive-regressive. Regressive methods can be divided into the declining balance method and the cumulative method. The essence of the cumulative method is that the annual amounts of depreciation are determined from the constantly decreasing unamortized cost; the annual amounts of depreciation also decrease with increasing service life. According to the cumulative method, 80% of the cost is written off in the first three years and the book value is completely written off over the standard service life. The progressive method is based on a constant increase from year to year in the average level of depreciation, calculated in relation to the original cost of fixed assets. When using the progressive - regressive method, in the first two years of mastering a new technique it is practiced low rate depreciation, but then it increases rapidly and in subsequent years is carried out on a regressive scale.

1.5 Reproduction of fixed assets

In market conditions, policy in the field of reproduction of fixed assets plays an extremely important role, since it determines the quantitative and qualitative state of fixed assets.

This policy must be implemented at both macro and micro levels. The main task of reproduction policy at the macro level is to create favorable conditions for all economic entities for simple and expanded reproduction, acquisition of new equipment, reconstruction and technical re-equipment of production. This problem is solved by implementing appropriate depreciation, innovation and tax policies.

Reproduction of fixed assets is a continuous process of their renewal through the acquisition of new ones, reconstruction, technical re-equipment, modernization and overhaul.

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.

The main goal of the reproduction of fixed assets is to provide enterprises with fixed assets in their quantitative and qualitative composition, as well as to maintain them in working condition.

In the process of reproduction of fixed assets, the following tasks are solved:

Reimbursement for departing various reasons fixed assets;

Increasing the mass of fixed assets in order to expand production volumes;

Improving the type, technological and age structure of fixed assets, i.e. increasing the technical level of production.

With simple reproduction, using the depreciation fund, enterprises form a new system of labor tools, equal in value to worn-out ones. This is the replacement of outdated equipment and major repairs. Enterprises have the right to create a repair fund. The annual amount of contributions to it is determined by the enterprise according to its independently approved standards. To expand production, new investments of funds are required, attracted additionally from profits, contributions from founders, issues valuable papers, credit, etc. With a large scale of fixed capital used, large and large enterprises have the opportunity, using the depreciation fund, to finance not only simple, but also significantly expanded reproduction of the means of labor. Forms of expanded reproduction of fixed assets include new construction, expansion of existing enterprises, their reconstruction and technical re-equipment, and equipment modernization.

Each of these forms solves certain problems and has advantages and disadvantages. Due to new construction, new enterprises are put into operation, in which all elements of fixed assets meet modern requirements of technical progress, and the problem of proper distribution of productive forces throughout the country is solved. However, during the transition to a market economy, when there is a decline in production and many enterprises cease their activities due to lack of funds, preference is given to the reconstruction and technical re-equipment of existing enterprises. During reconstruction, the main part of capital investments is directed to improving the active part of the funds when using old industrial buildings and structures. An increase in the share of equipment costs makes it possible, with the same volume of capital investments, to obtain a greater increase in production and, on this basis, increase labor productivity and reduce production costs.

The process of reproduction of fixed assets is the basis of life activity and production efficiency. Its movement is regulated and controlled at all levels of farm management. Both at the level of the national economy as a whole, and at enterprises, planned and reporting balances of fixed assets are developed, reflecting the quantitative characteristics of their reproduction: availability at the beginning of the period, value at the end of the period. Let's consider all the calculations using the example of EnergoInvestStroy CJSC.

OF k = OF n + OF v – OF l,

where OF k is the value of fixed assets at the end of the year,

OF n – value of fixed assets at the beginning of the year,

OF in – the cost of fixed assets put into operation during the year,

OF l – the cost of fixed assets liquidated during the year.

Example: OF k = 4461723.16+2293894.36-67831.00 = 6687786.52 rub.

The most important reproductive characteristics of the turnover of fixed assets are indicators of their growth, renewal, disposal, capital-labor ratio, technical equipment of labor, etc.

1. The growth rate reflects the increase in fixed capital for the period under review and is calculated as the ratio of newly introduced fixed assets to their value at the beginning of the period.

To pr = (OF in – Of l) / OF n

Example: K pr = 2293894.36 – 67831.00 / 4461723.16 = 0.499, i.e. for 2005 the organization experienced an increase in fixed assets by 0.499 times, which may indicate an increase in product output due to the replacement of equipment with more advanced and automated ones; release of another type of product, etc., and, consequently, increased sales, reduced costs, etc.

2. The degree of renewal of the production apparatus is measured by the input coefficient - the ratio of the value of introduced fixed assets to their total value at the end of the period under review.

K BB = OF V / OF K

Example: = 2293894.36 / 6687786.52 = 0.343, i.e. the level of renewal of fixed assets has increased by this number of times. This coefficient reflects the intensity of renewal of fixed assets.

Indicators of growth and renewal of fixed capital are interrelated quantities: the higher the share of growth, the higher the level of renewal, and vice versa.

3. The asset retirement ratio is the ratio of fixed assets retired from use in a given period to their value at the beginning of the period.

K select = OF l / OF n

Example: = 67831.00 / 4461723.16 = 0.015, i.e. If we compare this indicator with the renewal rate, we see that the retirement rate is low, which may indicate that the process of updating fixed assets is underway.

4. The capital-labor ratio is calculated as the ratio of the average annual value of fixed assets to the average annual number:

W = OF sg / N

The average annual cost is calculated using the following formula:

OF sg = OF n + OF V * n 1 - OF l * n 2 12

OF sg = 4461723.16 + 149307,6 * 10 + 558961,11 * 9 + 112830,86 * 8 +

12 12 12+ 3101,00 * 7 + 13140,00 * 6 + 1456553,79 * 1 – 7400,00 * 11 - 41460,00 * 8 - 12 12 12 12 12- 3101,00 * 7 – 13140,00 * 6 – 2730,00 * 1 = 5167543.71 rub. 12 12 12

Now let’s calculate the capital-labor ratio:

W = 5167543.71 / 58 people = 89095.58 rub./person. – that is, it shows the amount of fixed assets per employee.

5. The technical equipment of labor is the ratio of the average annual cost of the active part of fixed assets to the average annual number of employees of the organization. This indicator looks at production in more detail, because Only the active part of fixed assets is involved here.

W tech = OF aktsg / N

OF actsg = 4321723.16 + 149307,6 * 10 + 558961,11 * 9 + 112830,86 * 8 +

12 12 12+ 3101,00 * 7 + 13140,00 * 6 + 1045110,48 * 1 – 7400,00 * 11 - 41460,00 * 8 - 12 12 12 12 12- 3101,00 * 7 – 13140,00 * 6 – 2730,00 * 1 = 4993256.77 rub. 12 12 12

Let's calculate the technical equipment of labor. Shows how much of the active part of fixed assets falls on one employee.

W those = 4993256.77 / 58 people. = 86090.63 rub./person.

1.6 Indicators of use of fixed assets

Improving the use of fixed assets solves a wide range of economic problems aimed at increasing production efficiency: increasing production output, increasing labor productivity, reducing costs, saving capital investments, increasing profits and return on capital and, ultimately, improving the standard of living of society.

Given the existing technical level and structure of fixed production assets, an increase in production output, a reduction in costs and an increase in the accumulation of enterprises depend on the degree of use of fixed production assets. All indicators of their use can be combined into three groups:

1. Extensive use of fixed production assets, reflecting the level of their use over time;

2. Intensive use, reflecting the level of use in terms of power (performance);

3. Integral use, taking into account the cumulative influence of all factors - both extensive and intensive.

The first group of indicators includes: coefficient of extensive use of equipment, shift coefficient of equipment operation, coefficient of equipment load, coefficient of shift mode of equipment operating time.

The coefficient of extensive use of equipment (K ext) is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to plan:

K ext = t rev.f. / t rev.pl.

where t rev.f. - actual operating time of the equipment, h;

t rev.pl. - equipment time according to the norm (in accordance with the operating mode of the enterprise and taking into account the minimum required time for carrying out scheduled preventive maintenance), h.

If for a shift lasting 8 hours, with the planned cost of repair work being 1 hour, the actual operating time of the machine was 5 hours, then the coefficient of its intensive use will be equal to 0.71 (5/(8-1)). This means that the planned operating time of the machine is used only by 71%.

Extensive use of equipment is also characterized by its shift coefficient, which is defined as the ratio of the total number of machine shifts worked by equipment of a given type during the day to the number of machines working in the largest shift. The shift coefficient calculated in this way shows how many shifts each piece of equipment works on average annually.

A simplified method for calculating the shift ratio is as follows: there are 270 pieces of equipment installed in the workshop, of which 200 machines worked in the first shift, and 190 in the second. The shift ratio will be: (200+190)/270=1.44.

Enterprises should strive to increase the shift ratio of equipment, which leads to an increase in production output with the same available funds.

The main directions for increasing equipment shifts:

Increasing the level of specialization of jobs, which ensures an increase in serial production and equipment utilization;

Increasing the rhythm of work;

Reducing downtime associated with shortcomings in organizing the maintenance of workplaces, providing machine operators with workpieces and tools;

The best organization of repair work, the use of advanced methods of organizing repair work;

Mechanization and automation of the labor of main and especially auxiliary workers. This will free up labor from heavy support work to core work on the second and third shifts.

The equipment utilization factor also characterizes the use of equipment over time. It is installed for the entire fleet of machines located in the main production. It is calculated as the ratio of the labor intensity of manufacturing all products on a given type of equipment to the fund of its operating time. Thus, the equipment load factor, in contrast to the shift factor, takes into account data on the labor intensity of products. In practice, the load factor is usually taken equal to the value of the shift factor, reduced by two times (with a two-shift operating mode) or three times (with a three-shift operating mode).

Based on the equipment shift indicator, the shift utilization rate of equipment operation time is also calculated. It is determined by dividing the equipment shift ratio achieved in a given period by the shift duration established at a given enterprise (in the workshop).

However, the process of using equipment has another side. In addition to intra-shift and all-day downtime, it is important to know how efficiently the equipment is used during the hours of its actual load. The equipment may not be fully loaded, operate at idle speed and at this time not produce products at all, or, while working, produce low-quality products. In all these cases, when calculating the indicator of extensive use of equipment, we will formally obtain high results.

The results obtained should be supplemented by calculations of the second group of indicators - intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity). The most important of them is the coefficient of intensive use of equipment.

The coefficient of intensive use of equipment is determined by the ratio of the actual productivity of the main process equipment to its standard productivity, i.e. progressive technically sound performance. To calculate this indicator, use the formula:

K int = V f / V n,

where V f is the actual output of equipment per unit of time;

Vn - technically justified production of products by equipment per unit of time (determined on the basis of the equipment’s passport data).

The third group of indicators for the use of fixed assets includes the coefficient of integral use of equipment, the coefficient of utilization of production capacity, indicators of capital productivity and capital intensity of products.

The coefficient of integral use of equipment is defined as the product of the coefficients of intensive and extensive use of equipment and comprehensively characterizes its operation in terms of time and productivity (power).

Thus, the value of this indicator is always lower than the values ​​of the previous two, since it simultaneously takes into account the disadvantages of both extensive and intensive use of equipment.

The result of better use of fixed assets is, first of all, an increase in production volume. Therefore, a general indicator of the efficiency of fixed assets should be based on the principle of comparing manufactured products with the entire set of fixed assets used in its production. This will be the indicator of output per 1 ruble of the cost of fixed assets - capital productivity. To calculate the value of capital productivity F dept, the formula is used:

F dept = T / OF sg,

where T is the volume of commercial or gross or sold products, rub.;

PF sg – average annual cost of the enterprise’s fixed production assets, rub.

Capital productivity is one of the main indicators of the use of fixed assets. Increasing capital productivity is the most important national economic task during the country's transition to a market economy. In the context of scientific and technological progress, a significant increase in capital productivity is complicated by the rapid change of equipment that needs to be mastered, as well as an increase in capital investments aimed at improving working conditions, environmental protection, etc.

Factors for increasing capital productivity:

1.Increasing equipment productivity as a result of technical re-equipment and reconstruction of existing and construction of new enterprises.

2. Improved use of time and capacity.

3. Acceleration of the development of newly commissioned capacities.

4. Reducing the cost per unit of capacity of newly introduced, reconstructed and re-equipped enterprises.

5. Increasing the equipment shift ratio.

6. Replacement of manual labor with machine labor.

Capital intensity is the inverse value of capital productivity; it expresses the ratio of the cost of fixed assets to the volume of production. Capital intensity can be determined per unit of production in physical terms and per ruble of its value. The capital intensity indicator reflects the value of fixed assets required to obtain a given volume of output.

1.7 Repair and modernization of fixed assets

The fixed assets of an enterprise constantly wear out during their operation, and in order to maintain them in working condition it is periodically necessary to carry out their repairs.

There are three types of repairs: restoration, current and major.

Restorative repair is a special type of repair caused by various circumstances: natural disasters (flood, fire, earthquake), military destruction, long-term inactivity of fixed assets. Restoration repairs are carried out at the expense of special state funds.

Current repairs are minor repairs and are carried out during the operation of fixed assets, as a rule, without a long interruption in the production process. During minor repairs, individual parts and assemblies are replaced, certain repair work and other activities are carried out.

Overhaul is a significant repair of fixed assets and is associated with complete disassembly of the machine, replacement of all worn parts and assemblies. After a major overhaul, the technical parameters of the machine should be closer to the original ones.

Modernization is a technical improvement of fixed assets in order to eliminate obsolescence and increase technical and economic indicators to the level of the latest equipment. According to the degree of renewal, a distinction is made between partial and comprehensive modernization (radical alteration). Based on the methods and objectives of implementation, a distinction is made between standard and targeted modernization. Typical modernization is massive changes of the same type in serial designs; target - improvements related to the needs of a specific production.

Equipment modernization can be carried out in several directions:

Improving the designs of existing machines, increasing their operational characteristics and technical capabilities;

mechanization and automation of machine tools and mechanisms, allowing to increase equipment productivity;

Transferring equipment to software control.

Modernization of equipment is economically very effective if, as a result of its implementation, annual production volume increases, labor productivity increases and production costs decrease. At the same time, it is necessary that the profitability of production increases. The latter can be achieved if the relative increase in profit is greater than the increase in the cost of production assets as a result of modernization costs.

By resolution of the Council of Ministers of the USSR of October 22, 1990. No. 1072 “On uniform standards of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR” it is established that all enterprises, regardless of their departmental subordination and forms of ownership, include the costs of all types of repairs of fixed production assets as part of the costs of production and sales of products.

Repair costs largely depend on the physical wear and tear of fixed assets, the quality of repairs performed and the level of qualifications of personnel servicing machines and equipment. Therefore, every enterprise must strive to prevent excessive physical and moral wear and tear of equipment.

If at an enterprise the physical wear and tear of the active part of fixed assets is significant (exceeds 40%), then in this case it is necessary to create powerful repair departments so that machines and equipment can be maintained in working condition. The number of repair personnel in this case can reach up to 60% of the total number of workers. This is especially true for mining enterprises. Under these conditions, repair costs are very significant and the company needs to find ways to reduce them. There are a lot of ways to reduce repair costs, let’s look at the main ones.

Firstly, the enterprise must carry out scheduled preventive maintenance (PPR) in a timely and high-quality manner, which will significantly reduce the accident rate, and consequently, equipment downtime and the costs of medium and major repairs.

Secondly, before embarking on a major overhaul, it is necessary to carefully analyze in economic terms what is more profitable – a major overhaul or the purchase of new equipment. It is known that the costs of major repairs are very significant and are comparable to the costs of purchasing new equipment, and sometimes more. Naturally, in this case it is necessary to give preference to new technology.

It is especially economically unprofitable to carry out the second and third major repairs.

In many cases, major repairs do not eliminate obsolescence, so quite often it is economically feasible to carry out major repairs together with modernization. But even here it is necessary to calculate what is more profitable for the enterprise - major repairs together with modernization or the acquisition of new equipment.

Thirdly, restoration of worn parts directly at the enterprise, especially when there is an acute shortage of them.

Restoring worn parts allows you to:

Eliminate the shortage of some spare parts and carry out all types of repairs in a timely manner;

Reduce repair costs, since restoring parts is usually more profitable than purchasing new or newly manufactured ones;

Reduce transportation costs for the delivery of spare parts to the enterprise.

Practice shows that the restoration of worn parts is economically justified at medium and especially large enterprises.

There are other ways to reduce repair costs, but minimum costs for repairs are achieved at those enterprises that timely renew the active part of fixed assets, avoiding excessive moral and physical wear and tear, including through the use of accelerated depreciation.

2. Analysis of fixed assets, their composition and structure of the RusJam enterprise

Object of study: RusJam LLC.

Organizational and legal form: limited liability company, i.e. a voluntary association of citizens, legal entities, one or the other together for the purpose of implementing a joint economic activity through the initial formation of the authorized capital only from the contributions of the founders.

The enterprise is located in Ufa.

The scope of activity of RusJam is the production and delivery of glass products to the consumer. The main types of products produced are glass products, namely containers for food and non-food products.

The organizational structure of the enterprise is linear - functional. With this structure, the purpose of functional services is to prepare data for line managers in order to make competent decisions or emerging production and management tasks.

The main elements of the production structure of the enterprise are workshops and work areas. All workshops of an industrial enterprise are divided into main and auxiliary. In the main workshops of RusJama, operations for the manufacture of products for sale are carried out. The main workshops are divided into procurement, processing and assembly. Auxiliary shops include tool, repair, energy, etc.

The primary link in organizing production is workplace, indivisible in organizational terms, serviced by one or more workers, equipped with appropriate equipment and organizational and technical means.

Let's look at all the structures of fixed assets using the example of the RusJam enterprise and analyze them.

Production structure of fixed assets of CJSC "RusJam" for 2006

Table 1.

As can be seen from the table, the share and amount for the machinery and equipment group increased at the end of the year, while the amount for the vehicles group decreased. In general, in the active part there was a decrease in the specific gravity, while in the passive part (structures) there was an increase in the specific gravity.

Technological structure of fixed assets of RusJam LLC for 2006

Table 2.

The technological structure of fixed production assets characterizes their distribution across structural divisions enterprises as a percentage of their total value. In this example, we see what is the share of trucks in the total number of available vehicles at the enterprise. From this table we can conclude that the enterprise’s activities are related to motor transport activities. The main role is played by trucks, i.e. any services for transportation, delivery of heavy loads, etc. are provided.

Age structure of fixed assets of RusJam LLC at the end of 2006

Table 3.

The table shows that the enterprise does not allow the aging of fixed production assets and constantly purchases new fixed assets. The active part of fixed assets is constantly updated and modernized (machinery and equipment, vehicles) - the results of the enterprise depend on this, because if the equipment is outdated, it cannot produce competitive, high-quality products, etc.

Example: In RusJam LLC, with a volume of marketable products of 16059289.59 rubles. and the average annual value of fixed assets is 5167543.71 rubles. return on assets will be 3.11 rubles.

Example: Let's take the initial data from the previous example:

F emk = 5167543.71 rub. / 16059289.59 = 0.32 rub.

If capital productivity should tend to increase, then capital intensity should tend to decrease. Capital productivity indicators are used mainly to analyze the level of use of existing funds, and the capital intensity indicator is mainly used to plan the need for fixed assets and capital investments in long-term planning or the development of new projects.

Analysis of the cost of production of RusJam LLC.

Cost of sold products of the enterprise for 2006. amounted to 134 million rubles, gross profit amounted to 30 million rubles. The cost of commercial products as a whole is 104 million rubles.

It is difficult to overestimate the importance of efficient use of fixed assets. Solving this problem means increasing production, increasing the impact of the created production potential and better meeting the needs of the population, improving the balance of equipment in the country, reducing production costs, increasing the profitability of production, and the savings of enterprises.

More complete use of fixed assets also leads to a reduction in the need to introduce new production facilities when production volume changes, and, consequently, to a better use of enterprise profits (increasing the share of deductions from profits to the consumption fund, directing most of the accumulation fund to mechanization and automation of technological processes and etc.).

Improving the use of fixed assets also means accelerating their turnover, which greatly contributes to solving the problem of reducing the gap in the timing of physical and obsolescence and accelerating the rate of renewal of fixed assets. Finally, the efficient use of fixed assets is closely related to another key task - improving the quality of products, since in conditions of market competition high-quality products are sold faster and are in demand.

The successful operation of fixed assets depends on how fully the extensive and intensive factors for improving their use are implemented. Extensive improvement in the use of fixed assets assumes that, on the one hand, the operating time of existing equipment in a calendar period will be increased, and on the other hand, the proportion of existing equipment in the composition of all equipment available at the enterprise will be increased.

The most important areas for increasing equipment operating time are:

1. Reducing and eliminating intra-shift equipment downtime by: improving the quality of equipment repair services, timely provision of main production with raw materials, materials, fuel, semi-finished products, supplying production with labor;

2. Reducing all-day downtime of equipment, increasing the shift ratio of its work.

Full use of the entire operating time fund of the existing equipment fleet makes it possible to increase the volume of production and reduce its cost without additional capital investments. An increase in the operating time of individual machines and devices contributes to an increase in product output and a decrease in capital intensity in the event that this stage of the process is a “bottleneck” in the overall technological “chain”. Increasing the operating time of equipment throughout the entire technological “chain” also leads to an increase in production volume and a decrease in the capital intensity of products. But the latter depends mainly on how or by what means equipment downtime will be reduced. The primary reserve is the elimination of unscheduled downtime due to lack of raw materials, energy, and delays in product sales.

The shift ratio can be increased due to the additional number of machine operators and the release of excess equipment.

An important way to increase the efficiency of using fixed assets is to reduce the amount of redundant equipment and quickly involve uninstalled equipment in production. Necrosis, large quantity means of labor reduces the possibility of increasing production and leads to direct losses of embodied labor due to their physical wear and tear, since after long-term storage the equipment often becomes unusable. Other equipment, in good physical condition, turns out to be obsolete and is written off along with physically worn-out equipment.

The possibilities of intensive ways to improve the efficiency of fixed assets are much wider. It involves increasing the degree of utilization of fixed assets per unit of time. Increasing the intensive loading of equipment can be achieved by modernizing existing machines and mechanisms and establishing an optimal mode of their operation. Operation at an optimal technological process mode ensures an increase in product output without changing the composition of fixed assets, an increase in the number of employees and with a decrease in consumption material resources per unit of production.

The intensity of use of fixed assets increases through technical improvement of tools and production technology, by eliminating bottlenecks in the production process, reducing the time required to achieve the design productivity of equipment, improving skills and professional excellence workers.

The development of technology and the associated intensification of processes are not limited. Therefore, the possibilities for intensively increasing the use of fixed assets and production capacities are not limited.

An essential direction is to improve the structure of fixed production assets. Since an increase in production output is achieved only in leading workshops, it is important to increase their share in the total cost of fixed assets. Increase in fixed assets auxiliary production leads to an increase in the capital intensity of products, since there is no direct increase in output. But without the proportional development of auxiliary production, the main workshops cannot function with full efficiency. Therefore, establishing the optimal production structure of fixed assets at an enterprise is a very important direction for improving their use.

The successful solution of the problem of improving the use of fixed assets, production capacities and the growth of labor productivity is significantly influenced by the creation of large production associations. At the same time, it is necessary to pay more attention to the development of specialization of production and technical re-equipment of existing enterprises, the withdrawal from these enterprises of products unusual for their profile, the creation of specialized industrial facilities in small and medium-sized cities gravitating to large industrial centers, where there are labor reserves.

When pursuing a course to develop the specialization of existing enterprises, it should be borne in mind that this simplifies their production structure, frees up labor from auxiliary and service departments, thereby staffing the second shifts of the main shops and increases the shift ratio.

The accelerated pace of mechanization of hoisting and transport, loading and unloading and warehouse operations is the basis for eliminating the existing imbalance in the level of mechanization of main and auxiliary production at industrial enterprises, releasing a significant number of auxiliary workers, ensuring the replenishment of the main workshops with labor, increasing the shift ratio of enterprises and expanding production at existing enterprises without additional involvement of labor. In large cities with a labor shortage, solving the problem of improving the use of fixed assets and production capacities of existing enterprises through their reconstruction, expansion, mechanization and automation of production, and improving the organization of production and labor is of particular importance.

A creative and conscientious attitude of workers to work is an important condition for improving the use of fixed assets. It is known that the level of utilization of production capacities and fixed assets largely depends on the perfection of the system of moral and material incentives. An analysis of the technical and economic indicators of industrial enterprises operating under new conditions of planning and economic incentives indicates that a new economic mechanism, including the introduction of payments for production assets, revision of wholesale prices, the use of a new indicator to determine the level of profitability, and the creation of incentive funds at enterprises , contribute to improving the use of fixed production assets.

Thus, any set of measures to improve the use of fixed assets, developed at all levels of industrial management, must provide for ensuring growth in production volumes, primarily through a more complete and effective use of on-farm reserves and through more full use machines and equipment, increasing the shift ratio, eliminating downtime, reducing the time required for the development of newly commissioned capacities, and further intensifying production processes.

CONCLUSION

Fixed assets are the material and technical base of production. The production capacity of the enterprise and the level of technical equipment of labor depend on their volume.

The financial results of an enterprise largely depend on the condition, quality and structure of fixed production assets.

The condition and movement of fixed assets is characterized by the following indicators: renewal coefficient, depreciation coefficient, retirement coefficient, serviceability coefficient.

Each enterprise has significant reserves for improving the use of fixed production assets. In general terms, this goal can be achieved through the introduction of new equipment and technology, mechanization and automation of production processes, implementation of a competent reproduction policy, timely and high-quality repairs, elimination of excess equipment, etc.

Fixed production assets make up a significant part of the country's wealth. This is the embodied labor of millions of people, accumulated in tools and working conditions.

The main task in modern conditions is to ensure expanded reproduction of fixed assets. Outdated and worn-out equipment does not reduce production costs, and in market conditions, the amount of costs is one of the main indicators for assessing the performance of an enterprise.

Therefore, the main task in modern conditions is to mobilize funds for the renewal of fixed assets.

It is possible to reduce the wear and tear losses of fixed assets through their better use, increasing the levels of key indicators - capital productivity, shift ratio, equipment load factor.

These indicators can be improved through scientific and technological progress, improving the structure of fixed assets, reducing all kinds of equipment downtime, improving production and labor, and developing new forms of management.

List of used literature

2. Raitsky K.A. Enterprise Economics: Textbook for Universities – 2nd ed. – C: Information and Implementation Center “Marketing”, 2000;

3. Rakhman Z., Sheremet A., “Accounting in a market economy”, M.: INFRA - M.: 2006.

4. Strokin M. “Taxation in business transactions with fixed assets and investments in fixed assets" // Economics and life. - No. 26. - 2007.

5.Enterprise economics: Textbook for universities/L.Ya. Avrashkov, V.V. Adamchuk, O.V. Antonova and others; Edited by Prof. V.Ya. Gorfinkel, Prof. V.A. Shvandar. – 2nd ed., revised. and additional – M: Banks and exchanges, UNITY, 1998;

6.Economics of Enterprise: Textbook for Universities/Ed. prof. V.Ya.Gorfinkel, prof. V.A. Shvandara – 3rd ed., revised. and additional – M: UNITY – Dana, 2001;

7. Enterprise Economics: Textbook / Ed. prof. N.A. Safronova - M: Lawyer, 1999

8.Economics in an enterprise: Textbook/Ed. Prof. N.A. Savronova, M.: Yurist, 2006. 608 p.

9. Enterprise Economics: Workshop/Ed. O.I. Volkova, V.Ya Pozdnyakova. – M.: INFRA – M, 2006. 331 p.

10. Enterprise economics - M.: INC “Mart”, Rostov n/d: Publishing house. Center “March”, 2004. – 512 p.

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; V 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 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.

Implementation commercial entrepreneurship associated with 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 specifications their operation;
• - decisions government agencies(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 those belonging to organizations land and environmental management facilities.

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 total mass 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 individual species fixed assets in 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 and the need to use manual labor, but at the same time they reflect more low level mechanization and technical equipment of labor in trade in comparison with 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 modern equipment and machines create more favorable conditions for buyers, 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.