PhD, Ableeva
A.M.
Essence,
composition and structure of the fixed assets
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
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.
Table 1 FIXED ASSET BY ECONOMIC ACTIVITY
|
|
2005 |
2010 |
2011 |
2012 |
2013 |
2014 |
2015 |
|
|
Bln. roubles |
Percent |
|||||||
|
Fixed
assets, total |
41494 |
93185 |
108001 |
121269 |
133522 |
147430 |
158533 |
100 |
|
agriculture, hunting and forestry |
1440 |
2860 |
3127 |
3335 |
3672 |
3909 |
4234 |
2.7 |
|
fishing |
55 |
113 |
133 |
143 |
151 |
148 |
148 |
0.1 |
|
mining and quarrying |
3310 |
9085 |
10574 |
12242 |
14107 |
15734 |
17588 |
11.1 |
|
manufacturing |
3639 |
7989 |
8877 |
9862 |
11379 |
13550 |
15352 |
9.7 |
|
electricity, gas and water supply |
3408 |
6769 |
8529 |
9761 |
10684 |
11842 |
12787 |
8.1 |
|
construction |
605 |
1500 |
1553 |
1582 |
1677 |
1775 |
1948 |
1.2 |
|
wholesale and retail trade |
859 |
3110 |
3739 |
3865 |
4099 |
4748 |
5328 |
3.4 |
|
hotels and restaurants |
278 |
535 |
604 |
626 |
685 |
740 |
780 |
0.5 |
|
transport and communications |
13389 |
25950 |
30737 |
34649 |
36179 |
40301 |
42883 |
27.0 |
|
financial intermediation |
494 |
2154 |
2071 |
2521 |
2603 |
2734 |
2947 |
1.8 |
|
real estate, renting and business
activities |
9369 |
21896 |
25008 |
28560 |
33052 |
36017 |
37571 |
23.7 |
|
public administration |
1237 |
4252 |
5364 |
5785 |
5940 |
6004 |
6379 |
4.0 |
|
education |
1279 |
2700 |
2925 |
3267 |
3535 |
3807 |
4098 |
2.6 |
|
health and social work |
1023 |
2176 |
2373 |
2651 |
3054 |
3273 |
3483 |
2.2 |
|
other community |
1107 |
2096 |
2387 |
2420 |
2705 |
2847 |
3007 |
1.9 |
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, 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,
etc.).
5. Vehicles (locomotives, wagons, cars, motorcycles,
cars, trucks, etc., except for pipelines and conveyors).
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, 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, 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.
References
1. Лубова
Т.Н., Исламгулов Д.Р., Исламгулова
И.Р. Основа реализации федерального государственного образовательного стандарта
– компетентностный подход // Бъдещите
изследвания Материали за
12-а международна научна практична конференция. 2016.
С. 3-11.
2. Salimova G.A.
Comprehensive
study of the level of wages// Наука и образование: сохраняя прошлое, создаем
будущее//Сборник статей II Международной научно-практической конференции. Под общей редакцией Г.Ю. Гуляева. 2016. С. 37-43.
3.