Council 1: What is included in the material and technical base of the enterprise

Business

Council 1: What is included in the material and technical base of the enterprise

Optimum formation and rationalthe use of the means of production included in the material and technical base of the enterprise are an important condition for its effective economic activity. The composition of these means of production is determined and depends on the type of economic activity that the enterprise is engaged in.

What is the material and technical base

In the language of economists,The material and technical base of the enterprise is an element of the productive forces on the basis of which production relations develop between the subjects of the production process. In fact, this is a complex of means of production, material and material elements necessary to ensure the activity of the enterprise. The material and technical base has a natural and cost structure. The part of it that has a natural expression, depending on the type of activity, can include means and objects of labor: tools, machinery and equipment, production buildings and auxiliary structures, perennial plantations, raw materials, building materials, seed fund, working and productive livestock , feed, and the like. The value of the expression may vary with regard to the degree of depreciation and amortization. Elements of material and technical base are assembled taking into account their use in this or that technological process. The notion of the material and technical base takes into account not only the availability and composition of components, but also their condition: technical characteristics and adaptability of production facilities, the age of machines, tools and equipment, matching available material resources with the production cycle used in the enterprise.

Composition of the material and technical base

As already mentioned, it depends on the typeactivity of the enterprise. For example, for a company engaged in the hotel business, the material and technical base will include: - all available buildings and facilities for administrative, production, economic, technical and auxiliary purposes - engineering and technical systems, including sewerage, water supply, ventilation and air conditioning ; Elevators and lifts; radio and television systems, telephone communication and signaling, firefighting equipment - elements of the hotel infrastructure located on its territory: sidewalks, driveways, flower beds, perennial plantations, playgrounds for children and children, as well as swimming pools, fountains, piers and t . If the enterprise is engaged in the production of agricultural products, its material and technical base will consist of material and technical resources and machinery - machinery and mechanisms. The material and technical resources can include: fodder, seed material, fattening animals, fuel and lubricants, etc.

Tip 2: What is included in the concept of economic activity of the enterprise?

Each enterprise is initially created withA certain goal, as a rule, it is the receipt of profit, the creation of jobs, the development of any field of activity. In the process of carrying out work, events and actions are constantly taking place, which, in one way or another, are related to production. The totality of these processes was called the economic activity of the enterprise.

The concept of economic activity

Economic activity is anyActivity of the enterprise, which is connected with the sale of goods, services and with the maximum profit. Business activities include a whole range of economic processes, such as: 1. Use of means of production. The means of production include fixed assets, depreciation, various equipment, that is, objects that are directly involved in the process of making a profit. Use of objects of labor. Materials belong to the objects of labor. Their expenditure should be economical and standardized, then this will have a positive effect on the financial result. Use of labor resources; The labor resources include: the availability of skilled labor, the optimal use of working time and the wage fund. Production and marketing of products; Here we consider the indicators of product quality, terms of sale, shipment volumes, product cost. Indicators of the cost of production. All costs incurred in the production and sale of products are taken into account. Indicators of profit and profitability. Qualitative indicators of the results of the work of the enterprise. Financial condition of the enterprise. Other economic processes. All the above listed indicators are included in the concept of economic activity of the enterprise and are in constant close connection and dependence, therefore they require periodic analysis and accounting.

Fixing the facts of economic activity

Most enterprises perform their functionswith a view to generating income. For a clear operation of all departments of the company requires constant monitoring. It is necessary to conduct continuous work with documents in which data on all economic operations are reflected. It is important to conduct an analysis of the economic activity of the enterprise for constant monitoring of these processes. Economic activity is reflected in the accounting registers and arches: - analysis of the account; - account card; - turnover-balance sheet; - chess. The main record of any company is the balance sheet. According to this document, a knowledgeable person can immediately analyze the economic state of the firm. None of the operations performed in the course of economic activity does not pass by itself, all actions are reflected in the registers and taken into account in the preparation of reporting, analysis and forecasting.

Council 3: Depreciation of fixed assets of the enterprise: concept and types

Under the fixed assets of the enterprise,first of all, premises and equipment, which is used for production. Funds are subject to replacement as they become physically and mentally impaired.

The concept of depreciation of fixed assets of the enterprise

Fixed assets include material resourcesEnterprises that are not spent per production cycle. The basic funds of the enterprise serve for years and are gradually exposed to wear and tear, which is understood as the gradual loss of their value. The wear and tear of the enterprise's fixed assets is a decrease in their initial value. This is due to the gradual destruction of equipment in the production process or its moral aging. Depreciation of fixed assets in accounting is reflected together with accrual of depreciation each month.

Types of depreciation of fixed assets

There are two types of depreciation of fixed assetsEnterprises - physical and moral. Physical depreciation is the loss of equipment and premises of consumer qualities. Distinguish physical deterioration of the first and second kind. In the first case, the wear and tear of the means of production occurs as a result of their exploitation. The degree of such wear depends on the intensity of use of capital resources and increases with the growth of production volume. The physical depreciation of fixed assets of the second kind is the destruction of inactive means of production under the influence of climate or due to improper operation and poor maintenance. If the first type of physical depreciation is economically justified and inevitable, then the second kind is an example of inefficient use of resources. Reducing the value of the fixed assets of an enterprise may not be related to the loss of consumer qualities. In this case, the concept of obsolescence is used. There are two of its forms. The increase in the efficiency of production of capital goods is the cause of the moral depreciation of fixed assets of the first kind. It is caused by the appearance of cheaper means of labor. Moral wear of the second kind arises from the improvement of the means of production, which become more effective and reliable. For this reason, the value of old equipment is reduced. Both forms of moral depreciation of enterprise funds arise as a consequence of technological progress. From the economic point of view, they are fully justified, since obsolete means of production are replaced by more sophisticated ones. However, for a particular enterprise, the moral wear and tear of funds means a significant increase in production costs.