The main funds of the enterprise are all materialvalues, representing the means of production, which during the entire production process transfer parts by piece of its value to the products manufactured.
So the fixed assets of the enterprise are the material and technical base for the production of absolutely any entrepreneurial activity.
They act in the form of structures, buildings, cars,equipment, instruments, transfer devices, computers, working cattle, on-farm roads, vehicles, perennial plantations, as well as land plots and any objects of nature use. In addition, these assets also include leased fixed assets and capital investments for land improvement.
The fixed assets of the enterprise have an exceptionalimportance for the operation of any enterprise, and the question of their effective use is the key to production. The effectiveness of their use is determined by the progressiveness of their structure, the degree of wear.
The fixed assets are classified according to purpose and scope of their application. According to this criterion, they are divided into production fixed assets and non-productive fixed assets.
The first group functions in production in the form ofthe aggregate of means of labor, transferring their value to finished products, these funds are replenished by capital investments. The second group of funds is intended for servicing the production process (houses, kindergartens of the hospital, etc.), it is replenished at the expense of the national income.
Production assets of the enterprise by functions are divided into:
· Buildings (shops and administrative buildings);
· Facilities (wells, workings, etc.);
· Transfer devices;
· cars and equipment;
· Vehicles;
· instruments;
· Tools, inventory and other basic funds.
By degree of participation in production of fixed assetsenterprises can be active (they have a direct impact on the change of objects of labor: machinery, equipment, etc.) and passive (ensure the optimal functioning of active funds: buildings, structures, etc.).
According to the degree of use, the funds of the enterprise are divided into: in operation, in reserve, in the stage of completion, reconstruction or partial liquidation and being on conservation.
By industry, funds are divided into fixed assets of industry, agriculture, etc.
On the rights of the enterprise to the funds, they are divided into objects belonging to the organization or firm on the property rights; objects in operational management; objects received for rent.
The technological structure characterizes the distribution of fixed assets by the structural parts of the enterprise in terms of percentage of their total value.
Age structure characterizes the separationfunds by age characteristics (up to 5 years, from 5 to 10 years, from 10 to 15 years, from 15 to 20 years, over 20). On this basis, you can calculate the average age of the equipment as a weighted average. The enterprise's task is not to wait for excessive aging of the funds, which determine the overall performance of the enterprise. In connection with these, it is necessary to carry out routine planned repairs of equipment and their constant maintenance by specialists in time.
Compensation of depreciation of fixed assets is carried outthrough depreciation charges. The concept of depreciation is associated with the gradual transfer of the value of fixed assets to products in order to accumulate funds for their renovation (complete restoration). The monetary expression of depreciation is depreciation. They are included in the cost of production.
