Theoretical basis classification of fixed assets by type is the division of the means of labor proposed by K. Marx, depending on their role in the production process.

Of all the means of labor, the leading group is mechanical means that characterize the technical equipment of production, the production capacity of an industrial organization (working machines, equipment). value labor economic capital

The second group includes the means of labor that are generally necessary for the process to be carried out (for example, industrial buildings, structures).

The third group includes vehicles, devices and household inventory.

In the economic literature, there are classifications of fixed assets, which differ slightly from each other in their content.

• - role in the production process;
• -functional purpose;
• - way of participation in the production process;
• - belonging;
• - branch of activity;
• -degree of use.

The classification of fixed assets in the domestic economy is regulated at the state level.

At present, in accordance with the Decree of the State Standard of the Republic of Kazakhstan dated December 26, 1994 No. 359, from January 1, 2010, a general Classifier of fixed assets - KOF 013-94 (KOF), developed in accordance with state program the transition of the Republic of Kazakhstan to the system of accounting and statistics accepted in international practice.

In accordance with this classification, fixed assets are grouped according to the following five criteria:

• -by industry, fixed assets belong to certain industries (industry, Agriculture, transport, construction, trade, catering, communication and others);
• - according to the functional purpose, fixed assets are divided into industrial production, other industries and non-production.

Industrial-production fixed assets are the means of labor directly involved in the production process, as well as objects that create conditions for the use of tools in the production process (buildings, structures, and others).

Non-productive include fixed assets of housing, buildings and structures of subsidiary agriculture, trade and supply organizations, culture, science and education.

In turn, industrial and production fixed assets in terms of their natural and material composition are accounted for by the following groups: buildings; structures; transmission devices; power machines and equipment; working machines and equipment; vehicles; instruments; production and household inventory; other fixed assets.

Buildings include buildings in which the processes of the main, auxiliary and ancillary industries take place (administrative and household, household, mechanical workshops, storerooms, warehouses, and others).

Structures are engineering and construction facilities, mine workings (mine shafts, adits, crosscuts), oil and gas wells, treatment and other facilities, tunnels, bridges.

Transmission devices are power lines, cable lines, telephone and telegraph networks, transmissions, radio communications, pipelines, oil pipelines, air pipelines and others.

Power machines and equipment include generator machines that produce energy, and motor machines (DC and AC motors).

At industrial enterprises, this group also includes electric current converters, mercury rectifiers, transformers, steam boilers, compressor units, and others.

Working machines and equipment in an industrial enterprise are a group that includes a wide variety of types of equipment used for the production of products - machine tools, presses, rolling mills, handling equipment, fan installations, excavators, winches and others. This group of fixed assets also includes Computer Engineering(electronic computing, control, analog and other machines and devices used to control industrial production).

The group of vehicles includes mobile means of railway, road and track transport designed to move goods and workers: locomotives, wagons, cars, electric cars, autocars, forklifts, railway wagons, diesel locomotives and others.

Tools include all types of mechanized and non-mechanized manual labor tools or devices attached to machines that are used to process objects of labor (electric welding, manipulators, jackhammers, vices, cartridges, and others).

Production and household equipment and accessories include items for production purposes that serve to facilitate production operations during work (work tables and workbenches, etc.), equipment that contributes to labor protection, etc.

Other fixed assets include technical libraries, fire-fighting equipment and others.

The value of each of the listed groups of fixed assets in production and improving its efficiency is not the same.

Active fixed assets that directly affect the level of technical equipment of labor at an industrial enterprise are working machines, equipment, vehicles and tools, i.e. tools of production. The volume of production and its efficiency depend on their quality, degree of use.

Other elements of production fixed assets are indirectly involved in the production process (transmission devices), they create the necessary conditions for the use of machinery and equipment, with the help of which the production process is carried out (buildings, structures). Therefore, the level of the material and technical base of the enterprise is determined primarily by the quantity and quality of the active part of fixed assets.

The study of the relationship between the active and passive parts of production assets (or, in other words, the technological structure of fixed assets) suggests a differentiated approach. Industry specificity in this case is manifested in the fact that the same fixed assets in different branches of material production perform a different role. Thus, vehicles in industry function as a passive part of fixed assets, and in freight transport- as active.

The ratio of the value of individual groups of production fixed assets in the total cost determines its structure.

Each industrial enterprise has its own structure of fixed assets, reflecting their production and technical features.

Depending on how objects are used in production and economic activity, distinguish between active, in stock and inactive fixed assets.

Such a division is necessary to obtain information on the loading and efficiency of the use of fixed assets, the possibility of replacing worn-out funds, taking measures to transfer or sell unnecessary funds to other enterprises, as well as the correct calculation of depreciation for inclusion in production costs.

Operating fixed assets include fixed assets used in production and business activities. Those in stock are intended to replace existing ones during repairs, upgrades, or complete disposals.

Inactive are those that are not used for various reasons.

By ownership, fixed assets are divided into own and leased.

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

Fixed assets have initial, residual and replacement cost. They are taken into account in monetary and in-kind terms.

Initial cost is the cost of construction (buildings, structures) or the acquisition of new machinery and equipment, including transportation, storage and installation costs, reflecting the actual costs of acquiring or building new fixed assets.

The valuation of the same types of fixed assets, built or acquired in different periods of time, may not have the same initial cost. Enterprises equipped with the same equipment may have different initial values ​​on their balance sheets. It depends primarily on changes in prices for machinery and equipment and the cost of construction and installation work due to technological progress. This makes it difficult to determine the actual efficiency of the use of fixed assets for various enterprises industries, comparison of profitability and assessment of their dynamics.

The initial cost of fixed assets may increase as a result of reconstruction or modernization at the expense of capital investments or decrease in case of partial liquidation (dismantling) or markdown.

Replacement cost is the cost of reproduction of fixed assets (construction or acquisition) in modern conditions. To determine the replacement cost by government decree, the initial cost is specified by revaluation. Revaluation of fixed assets at replacement cost is made annually as of January 1.

In current accounting, fixed assets are reflected at their original cost, and those that have undergone revaluation - at replacement cost. In the balance sheet, fixed assets are shown according to residual value. For reference, without inclusion in the balance sheet total, the initial (replacement) cost and depreciation of funds are indicated.

Accounting in monetary terms allows you to determine its structure, dynamics, cost at the moment, summarize the types of fixed assets, determine the amount of depreciation.

Evaluation of fixed assets in monetary terms does not give an idea of ​​its technical condition, does not allow determining the production capacity of the enterprise and compiling a balance of machinery and equipment. For these purposes, accounting for fixed assets is carried out in kind (number of units, weight, capacity) on the basis of the prepared acceptance certificates for individual objects put into operation. For each unit of fixed assets there is a passport reflecting the time of construction or acquisition, technical specifications, repairs made, degree of wear and use.

To check the condition of fixed assets in physical terms, an inventory commission is specially created at the end of the year.

All of these cost indicators are used to analyze the dynamics, condition and use of fixed assets.

With the introduction of the new Tax Code of the Republic of Kazakhstan, the classification of fixed assets of an organization may differ significantly depending on its objectives.

Currently, the following standard classification of fixed assets is in force in Kazakhstan:

• - buildings (other than housing);
• - constructions;
• - housing;
• -cars and equipment;
• - vehicles;
• - tools, production and household inventory;
• -working and productive livestock;
• - perennial plantings;
• - other fixed assets.

The above classification of material fixed assets is specified for each sector of the economy.

The classification of industrial fixed assets differs from that of agriculture, but at the same time necessary condition is to bring the industry classification to the Unified Classifier of Fixed Assets.

The natural-material classification of fixed assets makes it possible to analyze changes in their structure, to determine the share of the active and passive part of fixed assets.

The assignment of one or another type of fixed assets to the active or passive part depends on the specifics of the industry. Usually, buildings and structures are included in the passive part of fixed assets.

Intangible fixed assets are divided into the following groups:

• -Expenses for the exploration of minerals;
• -computer software and databases;
• - original works of entertainment, literature and art;
• - knowledge-intensive industrial technologies, other intangible fixed assets that are an object of intellectual property, the use of which is limited by the rights of ownership established on them.

Sources of data on fixed assets are regular statistical reports on revaluation of fixed assets, business registration data and sample survey data.

Proper accounting at the enterprise requires a strict delineation of fixed assets among themselves.

Their division, which is based on belonging to different classification categories (groups), has become widespread.

Basic information about the elements of the classification used for accounting purposes is contained in the legal documentation and decrees of the Government of the Russian Federation.

Despite the established detailed structure, it is often difficult to determine the ownership of fixed assets.

Consider options for the distribution of funds in practice in order to minimize possible difficulties.

Ways to classify fixed assets

Depending on the composition and nature of use, fixed assets are divided as follows:

• by type - natural-material classification;
• by age or period of operation;
• by sector of the economy, economy and industry - industry affiliation;
• by functional purpose;
• by property;
• on the impact on the subject of labor;
• by degree of use.

Each classification group has its own structure, the elements of which distinguish separate subgroups. The criteria for assigning objects are different and include features based on the content and features of use.

1. Classification by species - established sequence

In total, the following types of fixed assets are distinguished:

• building- industrial and utility buildings in which the activities of the enterprise are organized;
• structures- engineering structures that perform special functions(mines, pools, furnaces, treatment facilities, etc.);
• transmission devices. These include objects whose functional purpose is the transmission of electricity, as well as the transportation of liquids, gases, solid raw materials and suspensions (pipelines, heat and power networks, conveyors);
• cars and equipment- include the equipment of the enterprise, including production, measuring and computing facilities (machines, computer technology, engineering vehicles, cranes, etc.);
• vehicles– cover the transport fleet of the enterprise;
• instruments- material objects, with the use of which there is a direct impact on the subject of production;
• stock and accessories that perform a function accompanying production (provide the required working conditions);
• other- not included in the previous subgroups.

Based on the list of types of fixed assets and the Classification approved by the Government, the useful life and depreciation rates are determined.

There are ten in total depreciation groups.

For the first group monthly rate depreciation is 14.3%, and the useful life is from 1 to 2 years. For the tenth group, the depreciation rate is set at 0.7%, and the useful life is more than 30 years.

2. Classification by actual service life

Five stand out age groups fixed assets: up to 5 years, 5-10 years, 10-15 years, 15-20 years and more than 20 years (not to be confused with useful life).

The first two groups include mainly machines and mechanisms of the enterprise, the last two - buildings and structures.

Medium-term use is characterized by special structures, as well as machinery and equipment designed for long-term use.

3. Classification by economic sectors

Fixed assets belong to the industry, as well as the products produced with their use. This means that the classification of fixed assets should be made at a particular enterprise.

An example of fixed assets related to various industries is road transport. Its use is widespread in all sectors of the economic, industrial and social sphere- agriculture, heavy and light industry, utilities and services.

4. Classification by functional purpose

In this section, two groups of fixed assets are distinguished:

• production - participate in production or provide appropriate conditions for its implementation. Production facilities are divided into agricultural and non-agricultural;
• non-production - exist to ensure the socio-cultural sphere (kindergartens, hospitals, educational institutions).

5. Classification by property

In total, there are two types of property - own and rented. The requirement for a separate classification of leased fixed assets is associated with the peculiarities of their accounting and operation. When repairing own funds usually there are no difficulties associated with the design of the repair and modernization procedure.

For leased funds, accounting is more stringent, which is caused by the need to take into account the interest of the lessor.

6. Classification according to the impact on the subject of labor

This group includes active and passive fixed assets. Active means are understood as those that have a direct impact on the products produced and form the volume of output, quality and assortment. Passive means create the conditions for production, but do not directly participate in it. So, for the metalworking industry, machine tools are active fixed assets, and transport performs a passive function.

Depending on the specific industry, active funds can become passive and vice versa. In the mining industry, vehicles are classified as active assets. Locksmith's tools from an active tool in mechanical engineering will turn into a passive fund in the food industry.

7. Classification according to the degree of use

The participation of fixed assets in production requires timely deductions related to depreciation. To display the degree of participation of funds in production, they are divided into active and inactive.

Operating fixed assets are involved in the production process, and inactive ones are decommissioned for various reasons and may be located:

• downtime (to be under repair, modernization or reconstruction);
• at the completion stage - often found for large structures (technological wells, furnaces, distillation columns);
• in stock (reserve) - typical for equipping a continuous cycle of work. In case of wear or breakage of the main device, a quick replacement with a backup device is carried out;
• on conservation (long-term storage of serviceable equipment);
• ready for launch - passed acceptance tests and awaiting completion of preparatory work;
• decommissioned, and also intended for sale.

The planned legislative changes do not affect the existing classification principles.

1. Types of fixed assets, their characteristics and classification…………..4

1.1 Economic essence of fixed assets………………………………4

1.2 Composition and classification of fixed assets……………………….…….6

1.3 Accounting and evaluation of BPF………………………………………………………..…11

2. Task 1……………………………………………………………………....13

3. Task 2……………………………………………………………………....14

Conclusion…………………………………………………………………..…16

List of used literature………………………………………….17

Introduction

Main production assets- material and technical base social production. The production capacity of the enterprise, 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 labor a creative character, and raise 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 the form of education and type of activity, must constantly consider the movement of its fixed assets, their composition and condition, and the efficiency of use. This information allows the enterprise to identify ways and reserves to improve the efficiency of the use of fixed assets, and, in addition, to detect and correct negative deviations in time, which in the future may lead to serious consequences for successful activity enterprises.

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

1.1 The 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 it that provides the material and technical possibility of the operation of the enterprise, its economic independence and reliability. Without certain property, neither large nor small enterprises, nor individual entrepreneurs. Fixed assets are the most significant integral part property of the enterprise and its non-current assets.

Fixed assets are fixed assets expressed in terms of value.

Fixed assets are a part of property used as means of labor in the production of products, performance of work or provision of services, for a long period of time, retaining their 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; parts: as wear. Depreciation of fixed assets is accounted for in accordance with established depreciation rates, the amount of which is included in the cost of production. After the sale of products, the accrued depreciation is accumulated in a special depreciation fund, which is intended for new capital investments. Thus, the lump sum advance value in authorized capital(fund) in the part of the fixed capital makes a constant circuit, passing from the monetary form into the natural, into the commodity and again into the monetary. 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 products of fund-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.

For a long period, fixed assets are in continuous motion: they enter the enterprise, wear out as a result of operation, move within the enterprise, leave the enterprise due to dilapidation or inexpediency 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 typed, coded, and form uniform forms of accounting and reporting.

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

By functional purpose, fixed assets are divided into production and non-production.

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

Non-productive fixed assets- residential buildings, children's and sports institutions, other objects of cultural and community services that are on the balance sheet of the enterprise. Unlike production, 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. The compensation fund is not created. Their maintenance and development is carried out mainly from profit.

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

The production capacity of the enterprise, 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 labor a creative character, and raise the cultural and technical level of society.

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

The main production assets of enterprises- this is a huge amount of means of labor, which, despite their economic homogeneity, differ in their intended purpose, service life. Hence, it becomes necessary to classify fixed assets into certain groups, taking into account the specifics of the production purpose. various kinds funds. According to the current species classification, the main production assets are divided into the following groups:

Land plots and objects of nature management (water, subsoil, other Natural resources) owned by the enterprise;

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

Structures (engineering and construction facilities serving production);

Transmission devices (electrical networks, heating systems);

Cars and equipment;

Measuring and control instruments, devices and laboratory equipment;

Computer Engineering;

Vehicles (intra- and non-production);

Tools and fixtures;

Production and household inventory;

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, accounting of fixed assets is kept and reports are prepared on their availability and movement.

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

The ratio of individual groups of fixed assets in their total volume represents the specific (production) structure of fixed assets. Society is not indifferent to which of the groups of fixed assets the funds are invested in. It is interested in the optimal increase in the share of the active part of the funds, i.e. means of labor directly involved in the creation of the product (machinery and equipment, vehicles) and characterizing production capabilities enterprises for the production of certain products. Buildings, structures that ensure the normal functioning of the active elements of fixed assets, belong to the passive part of fixed assets. The higher the share of the active part of the funds, the more opportunities the company has to increase output. The division of fixed assets into active and passive parts is largely conditional. Often the improvement of production consists in increasing the cost of structures or transmission devices, which leads to progressive changes in technological process. In many industries (oil production, gas production, etc.), facilities and transmission devices are the most active part funds.

The higher the share of equipment in the cost of fixed production assets, the greater the output, ceteris paribus, the higher the rate of return on assets. 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 classification of fixed assets provides information support solving the following problems:

carrying out work on the assessment of volumes, composition and condition of fixed assets;

implementation of a set of functions for statistical observation fixed assets;

implementation of international comparisons on the structure and condition of fixed assets;

calculation economic indicators the state and efficiency of the use of fixed assets;

There are several features of the classification of fixed assets, depending on which they are grouped (see Appendix 1).

For the organization of accounting, an enlarged classification of fixed assets is provided according to the following criteria:

depending on the existing rights to objects of fixed assets;

according to the degree of use;

depending on the nature of participation in economic activity;

by types.

Depending on the existing rights to objects of fixed assets, there are:

objects owned by the organization on the basis of ownership (including those leased, transferred for free use, transferred to trust management);

held by the organization on the rights of operational management or economic management;

leased fixed assets, i.e., those that are in temporary use for a certain fee;

fixed assets received by the organization for free use;

fixed assets received by the organization in trust management.

In accounting terms, all fixed assets on the balance sheet of the organization, including those temporarily not used, leased or leased Leasing is an independent type entrepreneurial activity when, under a leasing agreement, the lessor undertakes to acquire leased property from the seller and provide this property to the lessee for a fee (at a certain percentage) for temporary use. are treated as fixed assets in operation.

Depending on the degree of use, fixed assets are distinguished:

operating in operation (both in operation and in repair or idle time);

in stock (reserve) are intended to replace these types of fixed assets that are being retired from operation;

in the stage of completion, additional equipment, reconstruction and partial liquidation;

on conservation. Inactive (mothballed) are fixed assets of enterprises or individual workshops, the temporary cessation of operation of which is documented in the prescribed manner.

Such a division is necessary to obtain information on the loading and efficiency of the use of fixed assets, the possibility of replacing worn-out funds, taking measures to transfer or sell unnecessary funds to other enterprises, as well as the correct calculation of depreciation for inclusion in production costs.

Depending on the nature of the participation of fixed assets in the processes of economic activity, they are divided into:

production;

non-production;

The main criterion for grouping fixed assets on this basis is the type of activity of a given organization or its division. In this case, the classification unit is the entire set of fixed assets listed on the balance sheet.

To production fixed assets include fixed assets for industrial, construction, agricultural purposes, road transport, communications, trade and other activities of material production. They repeatedly participate in the production process, wear out gradually, and their value is transferred to the manufactured product in parts as it is used. They are replenished through capital investments. The composition of fixed production assets is largely determined by the sectoral affiliation of the enterprise.

The main production assets are the material and technical base of social production. The production capacity of the enterprise, 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 labor a creative character, and raise the cultural and technical level of society.

Non-productive fixed assets - these are the buildings of clubs, palaces and houses of culture, buildings of hotels, baths, sanitary checkpoints, children's and sports facilities, other objects of cultural and community services 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. The compensation fund is not created. They are reproduced at the expense of the national income.

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

Housing includes objects intended for human habitation: residential buildings, hostels, etc.

When classifying fixed assets by their types and purpose, one should be guided by the officially accepted for the preparation of accounting and statistical reporting grouping of assets. Classification by type, depending on the natural-material composition and purposes, is the basis for the analytical accounting of fixed assets.

When determining the composition and grouping of fixed assets by type, it is necessary to be guided by All-Russian classifier fixed assets (OK 013-94), approved resolution State Committee Russian Federation on standardization, metrology and certification.

The general structure of nine-digit codes for the formation of groupings of objects in OKOF is presented as following scheme: X0 0000000 - section; XX 0000000 - subsection; XX XXXX000 - class; XX XXXX0XX - subclass; XX XXXXXXX - view.

Each type of fixed assets is assigned a 7-digit code within the following subsections:

* land and objects of nature management (water, subsoil, other natural resources) owned by the enterprise on the basis of property rights;

* buildings (industrial and technical, service, etc.), i.e. architectural and construction objects, in which the main structural parts are walls and roof - industrial buildings and buildings. There are three subgroups in the building group: industrial buildings, non-industrial buildings and housing;

* structures, which include engineering and construction facilities, the purpose of which is to create conditions for the implementation of the production process by performing certain technical functions that are not related to changing the object of labor;

* transmission devices, with the help of which electrical, thermal and mechanical energy is transferred from motor machines to working machines, as well as the transfer (transportation) of liquid and gaseous substances from one object to another (electricity networks, heating networks, pipelines and water pipes);

* machinery and equipment, including:

Measuring and regulating instruments, devices and laboratory equipment;

Computer Engineering;

Power;

workers;

* vehicles (intra- and non-production);

* tools and fixtures worth over 50 minimum dimensions wages;

* production and household inventory, ie. production items that serve to facilitate production operations and for labor protection, as well as means of storing liquid and bulk materials;

* on-farm roads;

* capital investments in land improvement and in leased buildings, premises, equipment and other objects related to fixed assets;

* other fixed assets (working cattle, perennial plantings).

The ratio of individual groups of fixed assets in their total volume represents the specific (production) structure of fixed assets. The production structure of fixed assets is characterized by the share of each group of fixed assets in their total value for the enterprise, industry and industry as a whole.

The structure of fixed production assets is determined by many factors. The most important of them:

The nature of the products;

The level of technological complexity of production;

Geographic conditions of the location of the enterprise.

Society is not indifferent to which of the groups of fixed assets the funds are invested in. It is interested in an optimal increase in the share of machinery and equipment - active parts of the funds that serve the decisive areas of production and characterize the production capabilities of the enterprise for the production of certain products.

Buildings, structures, inventory that ensure the normal functioning of the active elements of fixed assets are classified as passive parts of fixed assets.

The production structure of fixed assets and its change over a given period of time make it possible to characterize the technical level of industry and the efficiency of the use of capital investments in fixed assets. In particular, the higher the share of machinery, equipment and other elements of the active part of fixed assets in the composition of fixed assets, the more products will be produced for each ruble of fixed assets, the greater the output, other things being equal, the higher the return on assets. .

Therefore, improving the structure of fixed assets is considered as a condition for increasing production, reducing costs, and increasing the savings of enterprises.

The most important factors affecting the structure of fixed production assets are:

1) the nature of the products produced,

2) the volume of output,

3) the level of mechanization and automation,

4) the 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 output (the second factor), the higher the share of special progressive working machines and equipment. The same picture is typical for the influence of the third and fourth factors on the structure of funds. The proportion of buildings and structures depends on climatic conditions.

Improve the structure of fixed production assets allow.

* updating and modernization of equipment;

* improvement of the structure of equipment as a result of an increase in the share of progressive types of machine tools and machines;

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

* correct development of construction projects and high-quality implementation of plans for the construction of enterprises;

* the elimination of redundant and little-used equipment and the installation of equipment that provides more correct proportions between its individual groups.

Differences in the production structure of fixed assets in different industries are the result of the technical and economic features of these industries. Even firms within the same industry tend to have different production structure fixed assets. The share of active elements of fixed assets is highest in enterprises with high level technical equipment and electrical equipment of labor, where production processes are mechanized and automated.

1.3 Efficiency of use of fixed assets of the enterprise and indicators of their evaluation

The main tasks of the analysis of fixed production assets include:

* assessment of the availability, composition and structure of fixed assets;

* analysis of the movement of fixed assets;

* analysis of the efficiency of the use of fixed assets.

With a given technical level and the structure of fixed production assets, an increase in output, a decrease in production costs, and an increase in the savings of an enterprise depend on the degree of their use.

To characterize the effectiveness of the use of fixed production assets (OPF), generalizing, additional and auxiliary indicators are used (Table 1).

Table 1

Indicators of the use of fixed production assets

Additional indicators	Generalizing indicators
indicators of extensive use of OPF	indicators of intensive use of OPF	indicators of the integral use of the OPF
1. Coefficient of extensive use of equipment Kext	1. coefficient of intensive use of Kint equipment	1. coefficient of integral use of Kintegrr equipment	1. return on assets
2. Shift ratio of equipment operation Ksm	2. profitability
3. equipment load factor Kzag	3. capital intensity
4. coefficient of the shift mode of the operating time of the equipment	4. fondorent - whiteness
5. capital-labor ratio Fv

Generalizing indicators are used to characterize the use of fixed assets at all levels of the national economy - enterprises, industries and the national economy as a whole. For a generalizing characteristic of the efficiency of the use of fixed assets serve as indicators of profitability (the ratio of profit to the average annual cost of fixed assets), capital productivity (the ratio of the cost of manufactured or sold products after deducting VAT, excises to the average annual cost of fixed production assets), capital intensity (inverse return on assets) specific capital investments per ruble of production growth. Also calculated relative economy fixed assets:

±E opf = OPF 1 - OPF about x IVP, (1)

where OPF o, OPF 1 - accordingly, the average annual cost of fixed production assets in the base and reporting years;

1VP -- production volume index.

When calculating the average annual value of funds, not only own, but also leased fixed assets are taken into account and funds that are on conservation, reserve and leased are not included.

The result of a better use of fixed assets is, above all, an increase in production. Therefore, a generalizing indicator of the effectiveness of fixed assets should be based on the principle of commensuration of manufactured products with the totality of fixed assets used in its production. The main, criterion indicator of the efficiency of the use of fixed assets is the return on assets.

Of all the meters of production volume, the most preferred and generally accepted for calculating the return on assets is commercial production. Thus, the economic meaning of capital productivity lies in the amount produced per year marketable products for one ruble of fixed assets. This indicator is used in every industry, the entire industry and the national economy as a whole.

To calculate the value of return on assets, the formula is used:

Fodd = , (2)

where T

F --

The return on assets is measured in the same meters as the volume of production, that is, natural, conditionally natural or cost.

The average annual cost of fixed assets is calculated according to the average chronological formula, that is, as the sum of half the cost of fixed assets at the beginning and end of the period (year), the total cost of fixed assets on the first days of the remaining months of the period (year), divided by 12.

Ф = Ф1 + , (3)

where Ф 1 -- the cost of fixed production assets of the enterprise at the beginning of the year, rub;

Ф input, Ф vyb - respectively, the cost of fixed production assets introduced and retired during the year, rub.;

p, p G -- the number of full months from the date of entry (withdrawal).

Capital intensity of production -- the reciprocal of capital productivity. It shows the share of the value of fixed assets attributable to each ruble of output. If the return on assets should tend to increase, then the capital intensity should tend to decrease.

where, F -- average annual cost of fixed production assets of the enterprise, rub.

T -- the volume of commodity or gross, or sold products, rub;

The efficiency of the enterprise is largely determined by the level of capital-labor ratio, determined by the formula:

where, F - the average annual cost of fixed assets of the enterprise, rub.

H - average headcount enterprise employees.

This value must continuously increase, since technical equipment and, consequently, labor productivity depend on it.

Return on assets is affected by the achieved level of labor productivity and capital-labor ratio.

Ф otd = , (6)

where, PT - labor productivity (production) at the enterprise,

Ф в - capital-labor ratio.

This formula can be used for a more detailed analysis of the use of fixed assets. It shows the relationship between output and capital-labor ratio. The ideal option is considered to be the option when the output at the enterprise grows at a faster rate than the capital-labor ratio, since in this case the maximum production efficiency is achieved.

To increase the return on assets, the growth rate of labor productivity must outstrip the growth rate of capital-labor ratio. This character is inherent in the intensive development of production. The opposite situation, when the growth rate of capital-labor ratio outstrips the growth rate of labor productivity, and the return on assets decreases, is typical for an extensive path of development of production.

Return on assets is one of the main indicators of the use of fixed assets. Increasing the return on assets is the most important national economic task in the period of 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 a rapid change in equipment that needs to be mastered, as well as an increase in capital investments directed to improving working conditions, protecting nature, etc. Factors that increase the return on assets are shown in Fig. 1 (see Appendix 2).

The most general indicator of the efficiency of the use of fixed assets is the return on assets. Its level depends not only on capital productivity, but also on the profitability of products. The relationship between these indicators can be represented as follows:

R opf = = = F otd x R vp or (7)

R opf = = = F otd x R rp, (8)

where, R opf - profitability of fixed production assets;

P - profit from the sale of products;

F -- average annual cost of fixed production assets;

VP and RP -- respectively, the cost of manufactured or sold products;

F otd - capital productivity;

R VP , R rp - profitability of manufactured or sold products.

The change in the level of return on assets, in turn, is influenced by a number of factors: the return on assets of the active part of fixed production assets, the share of the active part of production assets, the operating time of equipment, changes in the structure of fixed assets and changes in equipment output. The factors of the first level are the change in the share of the active part of the production assets and the change in the return on assets of the active part of the funds. The return on assets of the active part of fixed assets, in turn, depends on the structure of fixed assets (its active part), working hours and average daily output. Factors that determine the profitability of fixed assets are shown in fig. 2 (see appendix 3).

Additional and auxiliary indicators help to more fully and deeply reveal reserves in the course of analysis and, most importantly, to develop measures to improve the efficiency of using fixed assets in specific enterprises, taking into account their specifics.

Additional indicators characterize the completeness of the use of fixed assets, especially their most active part - machinery and equipment in various aspects of time,

Data sources for analysis: business plan of the enterprise, technical development plan, accounting balance sheet of the enterprise, appendix to the balance sheet, report on the availability and movement of fixed assets, balance sheet production capacity, data on the revaluation of fixed assets, inventory cards of fixed assets, design estimates, technical documentation and etc.

Private indicators of the use of fixed production assets can be combined into three groups:

indicators of extensive use of fixed assets, reflecting the level of their use over time. To determine the level of use of fixed assets over time, allocate the following types time: calendar, regime, planned and actual time fund:

Calendar fund of time -- the maximum possible fund of time is determined by the number of days in the planning period.

Regime fund of time calculated as a calendar day, excluding weekends and holidays.

Planned time fund is determined on the basis of the regime fund of time, taking into account the time for equipment repair, technical inspections, etc.

Actual fund of time represents the planned value of the time fund, adjusted for downtime and overtime.

The ratio of each subsequent type of time fund to the previous one gives a system of coefficients for the use of equipment operation time.

The totality of time funds makes it possible to analyze the operating time of the equipment. Comparison of the calendar and regime funds of time makes it possible to establish opportunities for better use by increasing the shift ratio, and regime and possible - due to better use of equipment by reducing the time spent on repairs during working hours.

The level of extensive use of fixed assets is characterized by the degree of involvement of equipment in the production process.

indicators of intensive use of fixed assets, reflecting the value of output per unit of time. The intensive load of fixed assets leads to a decrease in the cost of production and an increase in productivity;

indicators of the integral use of fixed assets, taking into account the combined influence of all factors - both extensive and intensive.

The first group of indicators includes the following coefficients.

The coefficient of extensive use of equipment characterizes the use of fixed assets over time, throughout the year, reflects reserves from underutilization of the calendar fund and is determined by the ratio of the actual number of hours of equipment operation to the number of hours of its operation according to the plan:

K ext = , (9)

where T f - actual operating time of the equipment, h;

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

Equipment shift factor characterizes the time of whole-shift use of the installed equipment, which operates in a multi-shift mode. It shows how many shifts the installed equipment worked on average during the day.

It is defined as the ratio of the total number of machine shifts worked out by equipment of this type during the day to the number of machines (machine tools) that worked in the largest shift. The shift coefficient calculated in this way shows how many shifts each piece of equipment works on average annually.

K cm = , (10)

where M is the sum of actually worked machine shifts per day,

K m - the total number of installed machines.

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

The main directions for increasing the shift work of equipment:

* increasing the level of specialization of jobs, which ensures the growth of serial production and the loading of equipment;

* increasing the rhythm of work;

* reduction of downtime associated with shortcomings in the organization of maintenance of jobs, providing machine operators with blanks, tools;

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

* mechanization and automation of labor of the main and especially auxiliary workers. This will release the workforce and transfer it from heavy auxiliary work to the main work in the second and third shifts.

Intra-shift downtime rate complements the equipment shift factor. At the same time, the reasons for the occurrence of downtime are analyzed, among which there may be poor organization of production, a shortage of workers, a low level of availability of materials, parts, etc.

The equipment utilization factor also characterizes the use of equipment over time. It is installed for the entire fleet of machines that are in the main production. It is calculated as the ratio of the labor intensity of manufacturing all products on this type of equipment to the fund of the time of its operation.

K zag = , (11)

where T e is the complexity of manufacturing all products on this type of equipment,

T slave - fund the loading time of the equipment.

Thus, the equipment load factor, in contrast to the shift factor, takes into account data on the labor intensity of the product. In practice, the load factor is usually taken equal to the value of the shift factor, reduced by a factor of two (for two-shift operation) or three times (for three-shift operation).

The shift ratio of the equipment operation time 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).

K sm.p = , (12)

where, K cm - the period of the shift coefficient of equipment operation,

T is the duration of the shift.

However, the process of using equipment has another side. In addition to its intra-shift and all-day downtime, it is important to know how efficiently the equipment is being used during its actual loading hours. The equipment may not be fully loaded, operate at idle and at this time do not produce products at all, or, while working, produce low-quality products. In all these cases, by calculating the indicator of extensive use of equipment, one can formally obtain high results. However, they do not yet allow us to conclude that efficient use fixed assets.

The results obtained should be supplemented by calculations of the second group of indicators - the 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.

Equipment intensive utilization rate determined by the ratio of the actual performance of the main technological equipment to its standard performance, i.e. progressive technically sound performance.

K int = , (13)

where, P f - the actual production of equipment products per unit of time;

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

Intensive loading of fixed assets leads to a decrease in the cost of production and an increase in productivity.

The third group of indicators of the use of fixed assets includes the coefficient of integral use of equipment.

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).

K integr = To ext X To int (14)

The coefficient of integral use reflects reserves from underutilization of fixed assets, both per unit of time and over time in a calendar period. The value of this indicator is always lower than the values ​​of its components, since it simultaneously takes into account the disadvantages of both extensive and intensive use of equipment.

Auxiliary indicators, as a rule, characterize the effectiveness of the use of individual elements of fixed assets, taking into account the specifics of a particular industry. These include, for example, output per square meter of production area, cubic meter of capacity, etc. These indicators are very specific, but quite well reflect the loading of funds and the reserves available in the industry.

When considering the efficiency of the use of fixed assets, special attention should be paid to the analysis of the use of machinery and equipment. All equipment is subdivided into available N (all equipment, regardless of its condition and location), installed by U (mounted and put into operation) and operating D (working) (Fig. 1).

The ratio between these groups of equipment is analyzed:

To characterize the degree of use of enterprise equipment in production, special involvement coefficients are used:

K in = ; К uy = , (15)

where K in -- utilization rate of available equipment;

K yiwu -- utilization rate of installed equipment.

The analysis should identify the reasons for the inefficient use of all the equipment available to the enterprise, if such a situation exists.

Rice. one. The composition of the available equipment.

Thus, when analyzing the effectiveness of the use of fixed assets, one should study the ratio of all these indicators and draw a conclusion about the nature of the development of the enterprise and the efficiency of the use of resources.

A significant part of the national wealth is fixed assets related to non-financial assets.

Fixed assets (fixed assets, fixed capital) are material values ​​(property) created in the production process, which are used in the economy for a long time (at least one year) in an unchanged physical form, gradually lose their value and transfer it on created products and services through depreciation during the entire service life.

Fixed assets (PF) are divided into production (OPF) and non-production assets (ONPF).

Fixed production assets are assets (instruments of labor) that are used to produce goods or provide market and non-market services. However, not all means of labor are OPF, for example, machines in the warehouse of the enterprise that manufactures them act as finished products and are included in the circulation funds of this enterprise.

Fixed non-production assets are objects (property) for consumer purposes: housing stock, office buildings, objects of culture, art, defense. They do not participate in the creation of products and services, but are also used for a long time and gradually lose their value.

The main tasks of statistics of fixed assets are: 1) the study of the presence and composition of fixed assets; 2) analysis of the state, movement, use of fixed assets and the labor force of fixed assets.

Sources of information for statistics of fixed assets are primary accounting data (fixed assets accounting card), balance sheet and appendices to it (form No. 5), annual statistical reporting in form No. 11 “Information on the availability and movement of fixed assets (funds) and non-financial assets commercial organizations”, according to form No. 11 (short) “Information on the availability and movement of fixed assets (funds) non-profit organizations”, as well as in the form No. PM “Information on the main indicators of the activity of a small enterprise”.

In statistical reporting, data on the availability of fixed assets are given at the beginning of the year, at the end of the year, and their average annual value. By accounting- monthly, at the end of the period. If data are available at the beginning of the months, the average annual cost of fixed assets is calculated using the chronological average formula.

If there is information on the inflow and outflow of fixed assets during the year (monthly), their average annual cost is determined by the formula:

F n- the cost of fixed assets at the beginning of the year

F in- the cost of fixed assets introduced during the year

F l- the cost of dropouts,

T in- the number of months of operation of the OF, introduced during the year,

T l- the number of months that have passed since the retirement of the OF in

during the year.

The formula allows you to take into account the operating time of fixed assets in production.

The composition of fixed assets in statistics is studied as a whole for the economy as a whole, by sectors of the economy, by types economic activity in accordance with OKVED.

Since 1971 in our country there is a unified classification of fixed assets, which includes 12 groups:

1) buildings;

2) structures;

3) transmission devices;

4) machinery and equipment (power; workers; measuring and control instruments and devices; laboratory equipment; computer technology; others);

5) vehicles;

6) tool general purpose;

7) production inventory;

8) household inventory;

9) working and productive livestock;

10) perennial plantations;

11) capital expenditures land improvement (without structures);

12) other fixed assets.

Based on this classification of assets according to their natural-material composition, production fixed assets are grouped into active (machinery and equipment - workers and power) and passive (buildings, structures, household equipment, etc.). The division into active and passive parts depends on the branch of operation of fixed assets (industry, agriculture, construction, transport, communications and other industries).

The ratio between the active and passive part of fixed assets is called the technological structure of fixed assets.

There are other classifications of fixed assets developed for the purpose of accruing and accounting for depreciation (wear and tear) of fixed assets:

1) Decree of the Government of the Russian Federation No. 1 dated January 1, 2002 “On the classification of fixed assets included in depreciation groups”.

2) Order of the Ministry of Finance of the Russian Federation No. 156n dated November 27, 2006 (“Accounting Regulations 6/01”).

3) Tax Code of the Russian Federation (as amended on February 1, 2010).

AT tax code RF, for example, fixed assets include property worth more than 20,000 rubles and with a service life of more than 12 months. It is divided into 10 depreciation groups according to their useful lives (group 1 - from 1 year to 2 years inclusive, group 2 - from 2 years to 3 years inclusive, etc., group 10 - property with a period of service over 30 years).