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0УДК 33 Serhenov M., Meredova G., Durdyyev M.
Serhenov M.
Teacher of the Department of Economic management in enterprises Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
Meredova G.
Teacher of the Department of Economic management in enterprises Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
Durdyyev M.
Student Faculty of Economics and Management Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
ASSESSING THE AVAILABILITY, CONDITION, MOVEMENT AND UTILIZATION OF FIXED ASSETS
Аннотация: this article provides a brief overview of assessing the availability, condition, movement and utilization of fixed assets. Also, the main indicators of the enterprise's land utilization are discussed.
Ключевые слова: economics, business economics, treasury, fixed assets, depreciation, utilization, indicators.
The size of the fixed assets can be estimated based on the period average and current situation. The use of these estimates depends on the objectives considered when estimating the size of capital production funds. For example, when companies are privatized and the value of their assets is determined, the size of the capital funds is calculated at a specific moment, and the average annual value of the capital funds is calculated when the property tax of legal entities is calculated.
Depreciation and suitability indicators of fixed assets are also used to evaluate fixed assets, which, respectively, show the ratio of the depreciation amount and residual value of fixed assets to the full value of fixed assets in cash.
A more general indicator of the utilization of fixed assets is the fund's profitability ratio, which is calculated according to the following formula:
PBG = Q/Fsn
where Q is the value of the produced product (services, works), Fsn is the average value of the underlying funds over the period
i, therefore, in order to assess their impact on the final result of the enterprise's operation, the indicators of the assets and liabilities of the fixed assets are considered. The opposite of the fund profitability index is the fund demand index, which evaluates the costs of fixed capital (fixed funds) per unit of output:
TEG = Fsn/Q
The capital demand index characterizes the average degree of fixed capital connection in production, therefore it is commonly called the fixed capital consolidation coefficient. One of the important elements of the basic production funds is the area where the production and office buildings of the enterprise are located. The following definitions are used in the assessment of land use:
- occupied area, available area of the enterprise (PME)
- production area - the area where direct production work is carried out (Mon.
May),
- equipment installation area - the part of the production area where the equipment is directly located (Penj).
During the transfer, the coefficient of area occupied (the ratio of the occupied area of equipment to the production area) and the supply coefficient of the occupied area (the ratio of the occupied area to the occupied (available) area) are used. The addition of these two coefficients consists of the share of the equipment's area with respect to the entire occupied (available) area.
Enterprise space utilization is characterized by three main indicators:
- the product obtained from 1 cubic meter of installed equipment area (Q /
Pmey),
- Product from 1 cubic meter of production area (Q/Pum),
- Product from 1 cubic meter of occupied (available) area (Q/Penj).
The size of fixed assets is the main indicator in forming the production capacity of the enterprise and its individual units.
The ratio of active and passive parts of the main production funds testifies to the production potential of the enterprise. As a general rule, the higher the share of assets, the more output (naturally) can be produced with the same total amount of capital production funds.
Allocation of these or other types of fixed assets to the active or passive part depends on whether the enterprise belongs to this or that type of business. For example, machinery and equipment for the construction industry, oil rigs and wells for the oil production industry are assets.
Depending on the function performed in the production process, the same type of fixed assets can be assigned to the active part or the passive part. For example, if a conveyor serves to move components or parts of a technological process from one place to another between operations, then it can be classified as an asset of fixed assets. Its role is passive if the entity is used to reload incoming material.
СПИСОК ЛИТЕРАТУРЫ:
1. Law of Turkmenistan "On State Support of Small and Medium Entrepreneurs". - Ashgabat, 2009;
2. Law of Turkmenistan "On Enterprises". - Ashgabat, 2000
