Main production assets

At different stages of production, the economic entity uses the means and objects of labor that surround the natural environment, as well as living labor. All these factors are fundamental for the release of goods, work and the provision of various services. The combination of objects and means of labor is the basis of the productive potential of the business entity. Their material and material content is production assets, divided into basic and current assets. These categories act as a material and technical basis for the production process.

The main production assets are various instruments of labor, which are devices and machines, structures and buildings, etc., which differ in the following features:

- are multiple participants in the process of processing raw materials and manufacturing finished products;

- retain their original content and form;

- by shares transfer their value to the price of the finished product.

The main production assets (OPF) have different types, play a variety of roles in the technological process, and also have different service lives and functions. Therefore, there is a need for their classification.

The basic production assets can be divided into groups, depending on their participation in the production process. Another important attribute of classification is the function performed by the OPF.

By the degree of involvement in the technological process, the basic production assets can be accounted for in the form of an active and passive part. The first of them includes the means of labor that have a direct effect on objects in the course of processing and obtaining a finished product. The active part of the OPF consists of machinery and equipment, transfer devices, as well as a specialized tool. Passive group includes buildings and buildings, inventory and transport. This is a set of fixed assets that do not affect the process of release of goods, but their availability is an objective necessity.

By functional features, the main production assets are divided into several groups. These include:

1. Buildings, the main function of which is to create conditions for the installation and operation of production machines, transport, equipment and other equipment, as well as for the work of the labor collective (production hall buildings, warehouses, garages, laboratories, offices, etc.).

2. Facilities that perform the functions of storing the extracted natural raw materials and ensuring production (mines, quarries, overpasses, cisterns and so on).

3. Transfer mechanisms that transfer various types of energy, fuel and raw materials to the place of their direct consumption (power lines, product pipelines and so on).

4. Machines and equipment that implements the main production processes (electric motors, computers, compressors, machine tools and so on).

5. Vehicles that are designed to move raw materials and finished products (cars, diesel locomotives, autocars, trolleys and so on).

6. Instruments, economic and production inventory, which has a useful life of more than twelve months.

Efficiency of fixed assets used by the enterprise is determined by means of a number of indicators that differ in economic essence (generalizing and private) and unit of measurement (natural and value). They are installed to conduct a comprehensive analysis and use of reserves that allow the most complete inclusion of non-current assets in technological processes.

Such indicators of fixed assets as profitability, return on capital and capital intensity, the volume of products sold and increase in labor productivity, a reduction in the costs of producing goods and the reproduction of non-current assets, are classified as generalizing. The coefficients of depreciation, retirement, renewal, use and loading of non-current assets are private. Together, these two types of indicators are used to conduct a comprehensive analysis of fixed assets.