As you know, the main tool is, inunderstanding of accountants, is a certain part of the funds of an enterprise, acting in the form of tools and tools that are involved in certain technological processes, of course, in part, transfer their own value to the emerging cost of products or services provided to customers. As a consequence, the fixed assets of all enterprises have a natural form and require the expiration of some time, albeit prolonged, reproduction. The Classifier of fixed assets offers two types of fixed assets that can be used in a particular enterprise. First of all, we are talking about the so-called industrial-production means, which, by definition, are involved in the direct creation of products or the provision of services, in the technological processes of production. On the other hand, there are also non-productive fixed assets that can and are used by organizations in the field of social welfare.
Industrial production fixed assets
Classifier of fixed assets to basicmeans in the so-called manufacturing industries include various production facilities and buildings, used land, working and power equipment and machines, all kinds of transfer devices, adjusting and measuring devices, used computers, laboratory equipment, of course, transportation, auxiliary equipment and other fixed assets . The more precise and detailed composition of individual groups and the direct amount of fixed assets depends on several parameters, such as the field of activity of the enterprise or organization itself, the nature and type of goods produced or services rendered to customers, nuances in production technology, application or not in the technological processes of automation systems and computer equipment and other indicators of fixed assets.
Existing types of structures that offer a classifier of fixed assets
In practical accounting it is customary to allocate threetype structures, such as qualitative, species and, respectively, age. To the species structure, the main indicator is the percentage of various fixed assets in the total value of the product or products. At the same time, it is worth remembering that the main means is, first of all, the production tool, since it is the industrial and industrial fixed assets that bear the basic load in the cost of production or services. For the analysis of the share of certain fixed assets in the total share at certain ages during which they were exploited, the age structure can be applied. Estimating the indicators of fixed assets, this aspect is quite serious in characterizing the funds that have, for one reason or another, a short period of obsolescence. These can include modern automated production machines and units, production lines, computer equipment and the like. As for the qualitative structure, it essentially characterizes the specific component of certain funds, which are included in the classifier of fixed assets, in the total value. As a conclusion, the indicators of fixed assets can be used to analyze the effectiveness of their use in a particular technological process in specific production conditions. In addition, the improvement of the fixed assets of the enterprise is precisely the catalyst that promotes the development of the production potential.