Fixed assets in 2011
If you refer to any source byeconomic literature, it becomes clear that such a parameter as fixed assets, as well as the peculiarities of their movement, is key in accounting and tax accounting.
Fixed assets are funds,which operated this or that company or organization. This is nothing more than their monetary expression. There is another definition: fixed assets in 2011 are means of labor that took part in the production process, while they maintained their natural form. Fixed assets are needed to meet the needs of an organization. As a rule, they must have a period exceeding one year. Once these funds are exposed to wear, their cost is significantly reduced and, as a consequence, is included in the cost of depreciation.
Fixed assets in 2011 representassets of material assets that are held by the enterprise for the production process or for the delivery of goods, as well as the provision of certain services. It is also possible to include the renting of premises, the performance of various social or cultural functions. The cost of fixed assets, if we subtract depreciation from it, will be called net fixed assets. There is another name - residual value.
If we talk about accounting, the mainthe funds in 2011 were taken according to the original cost, but then in the balance sheet they were reflected in the residual value, that is, in the form of the difference between the recovered value, that is, the original cost and deductions for depreciation.
The movement of fixed assets leads to aa problem that is topical for the present, as an increase in the effectiveness of their use. Efficiency will depend on the capacity of the production process, especially during the period of the restructuring of the Russian economy into the mainstream of market relations. If this problem is successfully solved, many enterprises in our country will occupy more serious positions in the process of industrial production, its financing, as well as maintaining competitiveness. The movement of means of enterprise can be characterized by two criteria. First, it is the renewal ratio, which is equal to the ratio of the values of new fixed assets to the total value, which was stated by the end of the year. Secondly, this is the dropout ratio. It is equal to the ratio of the values of retired fixed assets to the total value, which was stated at the beginning of the year.
The transfer of fixed assets helps in a number of casesidentify those methods, factors that will affect their use. Proceeding from this, it will be possible to choose exactly the direction of work that will lead to inevitable success. That is, the fixed assets will be used in the process of industrial production of an enterprise, and will also lead to a reduction in costs. Thus, we can state that the productivity of labor will be significantly increased.
Fixed assets in 2011 changed theirvalue, and structure, as they were either included in the process of the company's activities, or were withdrawn from it. This becomes possible, since new objects are constantly put into operation, are purchased, and also wear out after a certain period of time. As a rule, the transfer of funds is without cost.
In this case, the fixed assets of oneenterprises are transferred to another, and no additional payment for this process is necessary. The act of transferring funds is mandatory in the relevant document. The only exception is cases of transfer of fixed assets in a special order, which is described in legislative acts.