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The economy of agricultural enterprises - Andriychuk V.G.

10.2. Classification and structure of fixed assets (fixed capital)

It is economically important for the main funds of the country to reckon with the fact that they’ve reconciled the process to the state thanks to the state of the art, form the steps of complex mechanization and automation, as well as the first and foremost, have their own products.

Dependently of the main designation of the main funds are divided into two groups:

  • basic virological funds ;
  • main non-legal funds .

The main virobnichi funds take an uninterrupted share of the processes of virobnosti and formality of their own products and their products. A part of the main funds of agricultural enterprises is transferred to them - up to 85-90%. The main non-legal funds do not take part in the process of virology. It’s stinky to shape the social wisdom of living in the village, and the fact that care is taken by them is mediated by the results of the viral work. Before the warehouse of these funds, bring the funds of the communal housing and communal services and coaching services, the organization of culture, sanctification, protection of health, physical culture and social care.

In the economy of economies, the crisis for the greater agrarian enterprises has become unbearable for the uptake of the regular social sphere, including the second and third part in the dispensary of the main non-psychological foundations. That’s why it’s too bad to accept the government’s decision to transfer the objects of the social sphere to the balance of the village (village) people’s deputies and utmrianny ikh for the budget of the city budget. Bagato of agricultural enterprises was growing in price * 1. There are a number of business opportunities, such as may, as a rule, an important economic campaign, promote utilization of the social sphere and, in so doing, protect yourself in the shortest possible way of living. In the future, please provide us with information on the economies of agricultural stinks to renew the development of the area of ​​social media of the social sphere by means of secured second-hand food factor.

* 1: {It's a pity, as practice has shown, through all the budgets of the municipal budgets the villages (villages) are glad to be transferred to the balance of social services, the sphere is recognized in the baggage of the ruins of the ruins.}

Agrarian enterprises, apart from the city of Kyiv, can see and see the products, engage in trade, work on a tight basis. The main virological funds are not of the same type for the functional role. Itself for the sake of the oznakoyu vakanany funds found by:

  • virobnichі sіlskogospodarskogo appointment. Prior to them, inform, equip, transfer, operate, power and possess, operate and regulate, enumerate technology and software, transport, operating technology. , bridges that іnshі basic osobi. The main virological funds are named (by way of analysis of their protection and effectiveness), they can be unbundled in three groups: funds of Roslinnitsva, Tvarnitsnitsva and Zagalnodospodskogo signs;
  • virobnichi nesilskogospodarskogo nomenclature of the stench is represented by industrial and viral and alarming funds, funds of the trade and the huge kharchuvannya. The singing world of fixed assets characterize the stage of agroindustrial integration and diversification of virobnitsva.

It depends on the provisions (standard) of accounting area 7 (P (C) BO 7) to the main interests to bring in material assets, such as utilities and vykoristovy by the method of gaining singers of the city of Korea, cycle, yakshcho vin brought for rik).

On the basis of the basic information about the major part of the main virological funds, I’ll recognize the most important economic indicators, as well as the financial equipment of the virology fund and the selection of assets. The capital equipment is the same as the main version of the main virological funds, the price is up to the square and the price is up to the average price, the price is reduced.

In general, thanks to the statehood of 2002 p. access to safety care by virological fixed assets more deficiencies. Among the state-owned institutions there is a complete range of equipment and equipment and equipment. From half of these indicators to the optimal level, there will be an economical sub-performance state grant. In addition, the efficiency of the viral distribution system is more efficient and the structure of the main virological funds, as well as the percentage of the available storage area of ​​the warehouse and the rest of the world.

For an economical analysis and the value of an accounting region, the main concern is to classify such groups: land dіlyanki; capital vitrati for land acquisition; bungalows, equip that transmission annex; car ownership, transport assistance and tools, attachments, inventory (furniture); shy and productive thinness; bagatorіchnі nasadzhennya; The main thing is. In the main warehouse, you can also see the group of the largest non-current assets, to which you can bring up the largest funds, low-value non-current assets, natural resources, inventory, hourly equipment (non-itemized).

Mostly you want to see the assets in the balance in section 1 “Non-negotiable assets” for the first and extra wartime. It’s a blessing to be respected, since there may be some objection of the main interests to be recognized as an asset more than that, as long as there’s no harm in May, there’s a good chance for them to come to our country.

When evaluating the structure of the main virological funds, it is necessary to maintain the correctness of the structural elements of the functions in the process of virology, and this does not entail the same result for the government. For all of the same minds that you want to achieve, you can reach all kinds of households, moreover, they are equipped with the so-called active main viral holding funds: power and working machines, transport hardships, productive thinness, bagatelnoy cultural cultures.

It is also important to establish a rational relationship between the surrounding structural elements of fixed assets and the previous ones, the effectiveness of which is somewhat contemplated. For example, it’s not possible to reach the most important results, you won’t be able to establish the necessary proportions between power and working machines, between working hours, spores and productive thinness, and we’ll have to store and keep them warm.

The structure of the main funds is dynamically located, so there is a fall of special offers. Therefore, the optimal level of fund equipment and the rational structure of these funds is necessary for the establishment of the first and the same direct voltage, the reached level of headroom development,