Elements of economic objects of state importance.
It is an estimated value and is defined as the difference between the full initial (recovered) value and the amount of fixed assets accrued at the time of calculation. The residual value of fixed assets at the time of their disposal is called the liquidation value.
Classification and structure of fixed assets
Fixed assets are fixed assets with a useful life of more than 1 year and a value of more than 500 national currencies.
To establish the norms of depreciation deductions and calculations of annual depreciation amounts apply the general classification, distinguishing 3 groups of fixed assets:
The first is buildings, structures, their structural components and transmitting devices. The second – road transport, furniture, household electronic, optical, electromechanical devices and tools, including computers, other machines for automatic information processing, telephones, and other office equipment. The third – fixed assets not included in the first and second groups.
Fixed assets are divided into active, ie those that are directly involved in the production process and thus ensure the proper volume and quality of products, and passive, which create the conditions for the production process. For the active part of fixed assets include mainly the work of machinery and equipment, tools, measuring and regulating devices and devices, computers, some technical structures – mine workings, gas and oil wells.
Regarding the whole set of industrial enterprises of Ukraine, in the total amount of fixed assets the ox of their individual species in recent years has fluctuated within: buildings and structures – 45-47 ;; machines and equipment – 40-42%, including workers – 30-32%; vehicles – 2.5-3%.
At enterprises and organizations of the agricultural sector, the share in the total value of agricultural production fixed assets was approximately: buildings, structures and transmission devices – 64-65%; power and working machines and equipment – 14-16%; working and productive livestock – 10-12%; perennial plantings – 5-6%; vehicles 3-4%.
Fig. 1. Classification of fixed assets.
Depreciation of fixed assets is the process of transferring the previously advanced value of all types of compensation. To reimburse the value of the depreciated part of fixed assets, each company makes depreciation deductions, ie establishes a certain monetary compensation in accordance with the amount of physical operation and technical and economic aging. These deductions are included in the cost of production, sold during the sale of goods, and then accumulated in a special depreciation fund, which serves to restore fixed assets.
Depreciation deductions are calculated according to certain norms, which characterize the annual amount of deductions in% to the book value of fixed assets.
Calculations of depreciation rates for full restoration (restoration) of fixed assets are renovated according to the formula:
Nav = (F-L) * 100 / (An * F),
Where F – book (initial or replacement) value of fixed assets;
L – liquidation value of fixed assets;
An – depreciation period (regulatory period of operation) of fixed assets.
The annual amount of depreciation deductions for the renovation of fixed assets is calculated by multiplying their average annual value by the relevant depreciation rates and adjustment factors to them, taking into account the specific conditions of operation of certain types of labor.
According to the current legislation of Ukraine, the annual depreciation rates for the first, second and third groups of fixed assets are 5.25 and 15%, respectively.
Enterprises can independently decide on the application of accelerated depreciation of fixed assets classified as aggregated to the third group and acquired after May 1997, ie after the entry into force of the Law of Ukraine “On Corporate Income Tax”. The following norms of accelerated depreciation should be used according to the year of operation of means of labor: the first – 15%; the second – 30%; the third – 20; fourth – 15%; fifth – 10%; sixth and seventh – 5%.
Increasing the use of accelerated depreciation will significantly reduce financial losses from technical and economic aging and intensify the process of updating existing means of labor in enterprises and organizations of Ukraine.
As technology develops, technology improves, and production organization changes, the duration and nature of the use of certain types of fixed assets change, and there is an objective need to reduce the regulatory period of their operation. Therefore, depreciation rates need to 123helpme.me be reviewed and updated periodically.
Terms of operation
The efficiency of reproduction processes to some extent depends on the service life of the active part of fixed assets, ie the period of their operation in production in accordance with the original technological purpose. In this case, both the reduction and increase in the period of operation in different ways affect the efficiency of reproduction and use of tools.
Reducing the service life of machines (equipment), on the one hand, allows to accelerate their renewal, ie reducing the technical and economic aging of tools, increasing the technical level of enterprises, increasing productivity, reducing maintenance costs, and on the other – leads to increased c / in products due to depreciation amounts, requires greater investment resources to increase production capacity of mechanical engineering.
Extending the period of operation of machinery and equipment makes it possible to reduce the annual replacement of used means of labor and thus direct more resources for their expanded reproduction, but leads to a decrease in total productivity of existing tools, a significant increase in maintenance and operation.
That is why the service life of machinery and equipment should be optimal, ie those that provide the lowest cost of social labor for their manufacture and use in the production process throughout the period of operation.
July 18, 2011
Product quality assurance. Standardization. Abstract
Standardization means the definition and application of uniform rules in order to streamline activities in a particular area
The results of standardization are reflected in special regulatory and technical documentation. Its main types are standards and technical conditions-documents that contain mandatory for manufacturers product quality standards and means of achieving them (a set of quality indicators, the level of each of them, methods and measuring instruments, testing, labeling, packaging, transportation and storage products).
There are certain categories of standards that differ in the scope of the requirements:
International standards ISO 9000 series. State standards of Ukraine. Industry standards. Standards of scientific and technical and engineering societies. Specifications. Enterprise standards.
International standards developed by the International Organization for Standardization – ISO, are guidelines for quality management and general requirements for quality assurance, selection and construction of elements of quality systems,
State standards of Ukraine are set at:
Products of general machine-building application. Interdisciplinary products. Products for the population and the national economy. Organizational-methodical and general-technical objects. Elements of economic objects of state importance. Test methods.
They contain mandatory and recommended requirements.
Industry standards are developed for those products for which there are no state standards of Ukraine, or in case of need to establish requirements that supplement or exceed the latter in state standards.
Standards of scientific and technical and engineering societies are developed in case of need to disseminate the results of basic and applied research obtained in certain fields or areas of professional interest.
Technical conditions contain requirements governing the relationship between supplier and consumer. They regulate the norms and requirements for the quality of those types of products for which state or industry standards are not developed and which are made to order of individual enterprises, as well as new types of products for the period of their development by production.
Enterprise standards are developed by enterprises on their own initiative in order to specify the requirements for products and production itself, contained in other types of regulatory and technical documentation.
In the conditions of development of foreign economic activity of the enterprises the most important result of industrial management and quality management system is certification of production. It is provided by the issuance of a certificate – a document that ensures a high level of quality and compliance with international standards ISO 9000 series. Without a certificate, products are valued on the world market 3-4 times cheaper than certified of the same quality.
There are mandatory and voluntary certification:
Mandatory certification is carried out exclusively within the state management system of economic entities, covers in all cases the inspection and testing of products to determine its characteristics and further state technical supervision of certified products. Voluntary certification can be carried out for compliance of products with requirements that are not mandatory within the state.
State quality supervision is carried out by the State Committee of Ukraine for Standardization, Metrology and Certification (Gosstandart of Ukraine). To organize the development, examination and preparation for approval of state standards of Ukraine by the decision of the State Standard created technical committees for standardization. Representatives of interested enterprises and organizations, leading scientists and specialists are involved in the work of these committees on a voluntary basis. In-house technical quality control at enterprises is provided by technical control departments (TEC).