IV Международная студенческая научная конференция Студенческий научный форум - 2012


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The most important indicator of the economic power of the republic is a national treasure. National wealth is a combination of material wealth accumulated by the society as a result of previous human labor and natural resources, suitable for use. The national wealth includes aggregate resources of the country (economic assets), and is essential for the process of production of goods, services and ensure peoples lives.

The most important element of national wealth is fixed assets. They are accounted for more than 90% of the national property of Russia. Fixed assets are part of the national wealth. They are created in the manufacturing process, repeatedly used in the production, and gradually (parts by depreciation) transfer their value to create products and services, without changing its natural-material form. Fixed assets are productive assets, as created and used in the production process.

Fixed assets -  part of the property used as a means of labor in the production of goods, works and services, or business management for a period exceeding 12 months or within the normal operating cycle, if it exceeds 12 months. Not applied to fixed assets and included in working capital items used for a period of less than 12 months, regardless of their value, as well as items costing no more than hundred times the minimum monthly wage per unit (on September 1, 1999 - 8349 rubles.) regardless of their useful life, with the cost of those items are taken into account at the date of acquisition. Useful life of a fixed asset is the period during which its use is intended to generate revenue or provide for the purposes of the enterprise. For certain groups of fixed assets useful life is determined by the number of products or other natural workload indicators, which is planned as a result from the use of an object.

Fixed assets are means of labor, which many times involved in the production process, while retaining its natural shape, gradually wearing, transferring their value in part on newly created products. These include funds with a lifetime of more than one year and cost more than 100 times the minimum monthly wage. Fixed assets are divided into productive and nonproductive assets.

Production assets are involved in the process of manufacturing products or providing services (tools, machines, devices, transmission devices, etc.). Non-productive fixed assets are not involved in the process of creating products (homes, kindergartens, clubs, stadiums, hospitals, sanatoriums, etc.).

Divided into the following groups and subgroups of fixed assets:

  1. Building (architectural and building industrial objects: the case of shops, warehouses, industrial laboratories, etc.).
  2. Construction (engineering construction projects, creating conditions for the implementation of the production process: the tunnels, culverts, roads, smoke stacks on a separate foundation, etc.).
  3. Transmission devices (devices for transmission of electricity, liquid and gaseous substances: electricity, heat, gas networks, transmission, etc.).
  4. Machinery and equipment (power machines and equipment, operating machinery and equipment, measuring and control equipment and devices, computers, automated machinery, other machinery and equipment, etc.).
  5. Vehicles (locomotives, wagons, cars, motorcycles, cars, trucks, etc., except for pipelines and conveyors are included in the composition of production equipment).
  6. Tools (cutting, impact, crushing, sealing, and various devices for fastening, mounting, etc.), except for special tooling and special tooling.
  7. Production equipment and supplies (items to facilitate the execution of manufacturing operations: desks, workbenches, enclosures, fans, containers, racks, etc.).
  8. Household equipment (items of office and economic support: tables, cabinets, racks, typewriters, safes, duplicating machines, etc.).
  9. Other fixed assets. This group includes the library collections, museum treasures, etc.

Proportion (percentage) of different groups of assets in the total value of the company represents the structure of fixed assets. The machine-building enterprises in the structure of assets occupy the largest share: machinery and equipment - an average of about 50% of the building about 37%.

Depending on the degree of direct impact on the subjects of labor and production capacity basic industrial funds are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, tools. The passive fixed assets include all other groups of assets. They create conditions for normal operation of the enterprise.

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