The main funds of the enterprise are a complex structure

The main funds of the enterprise are a specific display of the means of labor expressed in the valuation. The most important feature, which is considered to be decisive, is the transfer of the value of the PF to the output.

Methodology of evaluation of public relations

Such an action can be carried out in several ways: gradually over a number of production cycles or parts in the course of wear and tear of equipment. The economic essence of the concept under consideration consists in the constant movement of financial resources, the form of which changes in a cycle: money-in-kind, commodity-money. Thus, it can be said that the fixed assets of the enterprise are original means of labor that take part in a variety of production cycles. Such actions allow, under normal economic conditions, to contribute to the complete restoration of the PF, providing, in turn, the ability to constantly update the equipment fleet. On the basis of all of the above, it can be concluded that simply replenishing the amortization fund leads to the formation of a new system of tools, equal in value to those who left. However, to improve the technological process, additional capital investments are required, which can be attracted from the profits received, contributions from investors, loans and credits, as well as securities issues.

Indicators and regularities

The value of the fixed assets of an enterprise is determined by calculating various coefficients. Let us consider some of them in more detail. For example, the growth rate characterizes the multiplying of the value of fixed capital for the period of interest. The renewal factor, in turn, represents the degree of renewal of the production apparatus. The characteristic of the fixed assets of the enterprise implies that the two quantities are related. Consequently, the higher the level of growth, the faster the rate of renewal. Consider also the indicator of retirement of funds, which has a significant impact on the described relationship.

Composition and classification

At present, the fixed assets of the enterprise are quite a complicated economic system. It allows accounting and planning of resource allocation. At the same time, the instruments of labor that are part of the definition described above can be divided in kind, as well as in the field of activity. Such activities allow the formation of a generally accepted form of accounting. In its structure, the fixed assets of the enterprise are a complex system that can be classified according to the following characteristics. For example, by sectors of the economy, by production time, and by industry. Of course, this does not end with structuring, each of the categories has its own branching system of groups and subgroups. Thus, the result is a complex scheme that reflects all the processes associated with the term "fixed assets".