As you know, the main means - this, in the understanding of accountants, is a certain part of the funds of one or another enterprise, acting in the form of tools and tools that are involved in certain technological processes, naturally, partially transfer their own value to the emerging cost of manufactured products or provided customer service. As a result, the fixed assets of all enterprises have a natural form and require reproduction after some time, even if for a long time. The classifier of fixed assets offers two types of fixed assets that can be involved in a particular enterprise. First of all, we are talking about the so-called industrial production facilities, 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 non-production fixed assets that can and are used by organizations in the field of social welfare.
Industrial production fixed assets
The classifier of fixed assets to fixed assets in the so-called manufacturing industries classifies various production facilities and buildings, used land, working and power equipment and machines, all kinds of transmission devices, adjusting and measuring devices, used computing equipment, laboratory equipment, of course, transport, auxiliary inventory and other fixed assets. A more accurate and detailed composition of individual groups and the direct amount of fixed assets depends on several parameters, such as the area of activity of the enterprise or organization, the nature and type of goods manufactured or services provided to customers, nuances in production technology, whether or not automation systems are used in technological processes and computer equipment and other indicators of fixed assets.
Existing types of structures that the classifier of fixed assets offers
In practical accounting, it is customary to distinguish three types of structures, such as qualitative, species, and, accordingly, age. To the species structure, the main indicator is the percentage of various fixed assets in the total value of the goods or products. It is worth remembering that the main asset is, first of all, the instrument of production, since it is industrial and industrial fixed assets that bear the fundamental burden in the cost of production or services. To analyze the specific share of certain fixed assets in the total share for certain ages during which they were operated, the age structure can also be applied. Assessing the performance of fixed assets, this aspect is quite serious in the characterization of assets having, for one reason or another, a short period of obsolescence. These include modern automated production machines and assemblies, production lines, computer equipment and the like. As for the quality structure, it inherently characterizes the specific component of certain assets that are included in the classifier of fixed assets in the total cost. As a conclusion, 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 fixed assets of the enterprise is precisely the catalyst that contributes to the development of production potential.