To implement a well-coordinated production process, any enterprise requires the presence of such components as labor, labor, and, as one of the unchanging elements, means of labor. The last two elements are the means of production presented in real terms. There is also a valuation of the totality of objects and means of labor. Their monetary expression is represented by such a concept as funds. There is a separation of this element in two ways:
- by the degree of his direct participation in the activities of the enterprise for the production of goods or the provision of services;
- as a percentage of the transfer of its value to the value of the manufactured product.
Analysis of these characteristics gives reason to subdivide all
means of labor into current and fixed assets. This is their main classification. There is also a huge number of signs by which each group is divided separately.
Revolving funds of an enterprise are assets that are used in the process of manufacturing a product or providing a service and give their full value to the final result. Such objects and facilities include a variety of materials and raw materials, seeds, fuels and lubricants, chemicals and more.
Fixed assets - a certain part of the assets that is directly involved in the production process of the product and gives its value to this result in parts (depending on depreciation). They are the factor driving the development of the country's economy and increasing the growth of gross domestic product.
The functional purpose distinguishes:
- fixed assets (OPF) ;
- fixed non-productive assets (ONF).
The last group represents those objects that do not participate directly in the main activities of the organization, but provide domestic services. These include hospitals, kindergartens, hospitals, clubs, etc.
Production fixed assets is a certain share of the means of labor that meets one of the following requirements:
- direct participation in the production process;
- creation of suitable conditions for this;
- use for the purpose of storing / moving not only funds, but also directly objects of labor.
Fixed assets represent a combination of the following types of objects:
- production workshop buildings;
- various constructions;
- machine tools, equipment and machinery;
- transmission devices (various power lines, gas pipelines, water pipes, etc.);
- transport;
- working (without fattening) and productive cattle;
- tools, which include mechanical, electrical, pneumatic and other tools;
- inventory of industrial and economic nature;
- seedlings and trees, as well as perennial plantings;
- all costs associated with irrigation, drainage and land reclamation (capital costs).
Fixed assets - this is the basis for increasing the volume of products manufactured by the enterprise. Moreover, they can be considered in terms of the degree of influence on the final result. In this case, active and passive OPFs are distinguished. Judging by the name, one can already guess that the former have a direct and great influence on the subject of labor (machines, equipment, energy networks, etc.). All other funds are passive. Such examples are buildings, structures, etc.
By belonging distinguish their own and rental fixed assets. In accounting, analysis and auditing, the classification of OPFs into inventory and non-inventory is applied. The latter are land (land, water, forest) and capital investments. Inventory ones are those that, roughly speaking, can be counted and which have a material form.