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0УДК 33 Yayylova, O. Kakayev Sh., Maksadov E.
Yayylova O.
teacher of the department of Economic management in enterprises Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
Kakayev Sh.
student faculty of Economics and Management Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
Maksadov E.
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. It also discusses the fund's profitability ratio, a more general indicator of the utilization of fixed assets, and active and passive fixed assets, the fund's profitability ratio.
Ключевые слова: economics, management, business economics, finance, financial account, assets, intangible assets, competitiveness.
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.
It is calculated as the average annual value of the underlying funds. 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.
As you know, active and passive fixed assets perform different functions in the production process, therefore, to evaluate their impact on the final result of the enterprise, fixed assets are considered as indicators of active and passive parts. 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.
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.
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.
The balance of production capacity is a special balance that characterizes the state of production capacity connected with the conditions of their continuous production and the level of utilization through a system of indicators. This applies primarily to the asset side of primary production funds. The balance sheet of production capacity contains information on production capacity at the beginning of the planning period, as well as information on their increase (initiation) and decrease (exit) during this period. In this, the balance sheet describes the specific resources that are put into operation (initiation of new capacities, modernization of existing
ones, organizational measures, lease) and the reasons for the exit of production capacities (depreciation of production funds, leasing of funds, etc.).
When planning and analyzing the production and economic activity of the enterprise, as well as when drawing up the balance of production capacity, they distinguish input, output and average annual production capacity. The output production capacity of an enterprise or its structural unit is the capacity at the end of the relevant period. Input power at the beginning of a period is calculated as the sum of the input power from various sources during that period and the output power during that period.
The production capacity of the enterprise is determined by calculating the capacity of the main factories or sections, the main production units and equipment for a certain period (year). It takes into account the possibility of taking measures to eliminate "bottlenecks". Basic production units include units that perform the main technological processes of product production. If the enterprise has several main production departments corresponding to separate stages of technological processes, the production capacity is determined by those departments, whichever department has the highest volume evaluated by labor intensity or natural units of measurement.
The production capacity of an industrial enterprise is calculated according to the entire nomenclature of the output product. In case of multi-nomenclature production, it would be advisable to bring the nomenclature to one or more types of the same product, which is considered as a unit of measurement.
СПИСОК ЛИТЕРАТУРЫ:
1. Law of Turkmenistan "On State Support of Small and Medium Entrepreneurs". - Ashgabat, 2009;
2. Law of Turkmenistan "On Enterprises". - Ashgabat, 2000
