Feature of structure of the fixed business assets of the HECTARES aircraft repair enterprises is the high specific weight of buildings that is explained by existence an aircraft repair of big rooms of hangar type, and also cars and an. At the same time, the share of cars and the equipment in the cost of fixed assets of the aircraft repair enterprises is more in comparison with its value in mechanical engineering, than in an measure and insufficiently high level of a and automation of productions speaks production.
Except physical wear, fixed assets are exposed to a so-called obsolescence. According to the reasons causing them distinguish two forms. The first form of an obsolescence takes place owing to reduction in cost of reproduction of the main funds - in modern conditions and is possible thanks to growth of labor productivity in the branches making Work. In this case reduction of cost of the made cars and the equipment is not connected with change of their potrebitelny cost therefore such morally worn-out means of labor do not need an early conclusion from process of production and the zameena their new. The second form of an obsolescence of fixed assets expresses depreciation them as a result of reduction or full loss of their potrebitelny cost. Such moral comes owing to creation and introduction of new means of a, more perfect and at the same time more economic. To the means of labor which underwent an obsolescence of the second form demand replacement with their new equipment before the termination of service life.
In any production the of means of labor, objects of the labor and labor is carried out. and objects of the labor make means of production, i.e., material elements of production. A social and economic form in which means of a act, business assets are. The last as a result of concrete work of the worker participated in creation of potrebitelny cost and cost of again created product.
In the course of production of production part of cost of the fixed business assets, intended for their renewal on a new technical basis, it is transferred to the again created-proyodukt. Process of transition of cost of fixed assets of a form in monetary therefore their costs and accumulation of money for reproduction of means of labor are provided,' carries the name of an.
Constructions — the construction objects, these or those technical functions on ensuring process which are not connected thus with change of of work (runways, rulezhny paths,, places of parking of planes, the hydroairports, platforms, of fuels and lubricants, bridges, access roads of the air enterprises, water towers, etc.).
The sinking fund, first of all, has to serve as an of means for compensation of the leaving means of labor, physically and outdate morally. Serving simple reproduction, depreciation charges at the same time themselves an additional source of an expanded of fixed assets as these means gradually collect, and are spent only after service life of funds. Acceleration of scientific and technical progress possibility of use of depreciation charges for financing of expanded reproduction of the main as continuous high-quality improvement of means of labor reduces their number which is standing apart in fund of compensation.
Besides, from Cars and Equipment group all types of automatic cars and the equipment, i.e. are allocated to operation of production in a certain sequence and the set rhythm without direct participation of the worker (machines machine guns of shops and workshops, teleyofony-machine guns, booking machine guns).
The accounting of fixed assets is in terms of money necessary for determination of cost of fixed assets, dynamics and their structure as in general, and on groups, charges of depreciation and a of process of reproduction of fixed assets, a of a number of indicators of production economic activity' the air enterprises (capital productivity, profitability etc.).
Set of means of labor, repeatedly in the production cycles which are keeping thus the material form and gradually losing cost, parts is called as the fixed business assets of, in process of a snashivaniye of means of labor is transferred to the made product, forming part of its cost. Not any thing which is means of a in the natural form belongs to fixed assets. For example, the machine or the plane for manufacturer is a finished product, i.e. enters in funds of the appeal of this enterprise. Unfinished the treats a work in progress, being a component of revolving business assets of the enterprise., only participating in process of production, means of a can show the functions of fixed assets.