To implement a well-coordinated production process, any enterprise needs the presence of such components as labor force, objects of labor and, as one of the invariable 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 division of this element into two parameters:
- by the degree of his direct participation in the activities of the enterprise for the production of products or the provision of services;
- by the percentage of the transfer of its value to the cost of the product produced.
Analysis of these characteristics gives grounds to subdivide all means of labor into working and fixed assets. This is their main classification. There is also a huge number of signs that separate each group separately.
Revolving assets of an enterprise are assets that are used in the process of producing a product or providing a service and fully give their value to the final result. Such objects and means include a variety of materials andraw materials, seeds, fuels and lubricants, chemicals and more.
Fixed assets are a certain part of the assets that are directly involved in the production process of the product and give their 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 the gross domestic product.
By functional purpose, they are distinguished:
- main production assets (OPF);
- fixed non-productive assets (ONF).
The last group represents those objects that are not directly involved in the main activities of the organization, but provide household services. These include hospitals, kindergartens, hospitals, clubs, etc.
Production fixed assets are a certain proportion of the means of labor that meet one of the following requirements:
- direct participation in the production process;
- creating the right conditions for this;
- use for the purpose of storing/moving not only funds, but also directly objects of labor.
Main production assets represent a set of the following types of objects:
- production workshop buildings;
- various structures;
- machines, equipment and machinery;
- transmission devices (various power lines, gas pipelines, water pipelines, etc.);
- transport;
- working (without being onfattening) and productive livestock;
- tools, which include mechanical, electrical, pneumatic and other tools;
- production and economic inventory;
- seedlings and trees, as well as long-term plantings;
- all costs associated with irrigation, drainage and land reclamation (capital costs).
Fixed assets are the basis for increasing the volume of products manufactured by the enterprise. At the same time, they can be considered from the point of view 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 classified as passive. Examples are buildings, structures, etc.
According to ownership, own and rental fixed assets are distinguished. In accounting, analysis and audit, the classification of fixed assets into inventory and non-inventory is applied. The latter are lands (land, water, forest) and capital investments. Inventory ones are those that, roughly speaking, can be counted and which have a real form.
