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0УДК 33 Seyitmyradova G., Atayeva A., Begliyev G.
Seyitmyradova G.
Teacher of the Department of Economic management in enterprises Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
Atayeva A.
Teacher of the Department of Economic management in enterprises Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
Begliyev G.
Student Faculty of Economics and Management Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
THE ROLE OF UTILIZATION CAPACITY IN THE CONTINUOUS PRODUCTION OF FIXED ASSETS
Аннотация: this article provides a brief overview of the role of capital utilization in continuous production. It also talks about taking the capacity out of fixed assets.
Ключевые слова: economics, management, fixed assets, investment, continuous production, consumption patterns, marketed product.
Fixed assets gradually lose their consumption value according to their participation in production. Individual types of fixed assets depreciate in different periods, depending on the intensity and nature of their use, storage conditions, etc. depends on The gradual wear and tear of labor means requires their constant
replacement and renewal, which requires the accumulation of certain funds. One such method of accumulation is to obtain utilization capacity from fixed assets.
The method of compensating the depreciation rate of fixed assets in the form of money, that is, gradually transferring the value of fixed assets to the value of the output, is called capitalization. Transactions intended to cover the depreciation of fixed assets are utilization transactions.
The ratio of annual consumption transfers to the balance sheet value of fixed assets, expressed as interest, is called the ratio of consumption capacity. There are several ways to calculate usage behavior. The straight-line method, in this method, industrial enterprises record their consumption figures by balancing them over the years of use.
D = n x C / 100,
where D is the annual consumption of fixed assets for this object, thousand manats, n - annual rate of consumption, %, C - the balance value of the fixed assets object, thousand manats.
In this case, the usage capacity measure is defined as:
1/tn x 100,
where tn is the normal useful life of the fixed assets object, years.
The useful life of an item of fixed assets is the period during which it generates income or serves to fulfill the organization's objectives.
If the technical conditions do not indicate the normal useful life of the fixed asset object, then the normal useful life is determined based on:
- the expected period of use of the object according to its estimated performance or capacity,
- from physical wear and tear, natural conditions and the impact of an aggressive environment, as well as from the system of carrying out planned -preventive - repair work,
- regulatory and other restrictions on the use of fixed assets (lease term, etc.).
The straight-line method of calculating the service life assumes that the
equipment is operated evenly throughout its useful life, i.e., wears evenly. Indeed,
this may be fair in terms of physical depreciation of fixed assets, but moral depreciation of fixed assets, as a rule, occurs rapidly. Therefore, the company should also acquire the usage habits quickly, preferably in the first years of the object's use, to ensure that the moral depreciation can be recouped in time.
The method of writing off the cost in proportion to the amount of output (work done). In this method, the usage behavior is carried out on the basis of recording the volume of products (works) in the accounting period and the ratio of the initial cost of the fixed asset object and the expected volume of the product (works) during its useful life. It is used if it is possible to determine with sufficient precision the benefit to be derived from the object during its useful life.
A (non-linear) method of obtaining usage behavior. This applies mainly to modern advanced equipment, which is characterized by rapid moral wear and tear. If this method is used, most of the cost of the equipment is included in the manufacturing costs during the first years of use. For example, 50% in the first year, 30% in the second year, 10% in the third year, 7% in the fourth year and 3% in the fifth year. This allows the company to quickly ensure that an expensive modern device pays for itself. In addition, in conditions of high depreciation, conditions are created for the timely repayment of the costs incurred and for directing them to the further modernization of the production equipment.
СПИСОК ЛИТЕРАТУРЫ:
1. Law of Turkmenistan "On State Support of Small and Medium Entrepreneurs". - Ashgabat, 2009;
2. Law of Turkmenistan "On Enterprises". - Ashgabat, 2000
