The assets of organizations are economic assetsavailable enterprises in any form. They are managed by the company and obtained as a result of previous events of its economic life. The assets of the organization are those funds that the company will use for profit. We consider them further in detail.
The upcoming economic benefits are calledthe potential of the funds available to the company, indirectly or directly to ensure the flow of money. There are a number of signs on which resources act as assets of organizations. These are the properties that provide opportunities:
There are two categories into whichassets of organizations. These are fixed and current assets. The first are the property values of the company, which repeatedly participate in production activities. The value of an organization’s assets is transferred in parts to the original price of the product. In accounting for such funds include property, the useful life of which is more than 12 months. Moreover, their price is more than 10 thousand rubles. Non-current assets of organizations are:
ОС включают в себя средства труда, которые apply in the process of production, provision of services or performance of work for a period longer than 1 year. These assets are involved in the organization for a long time. At the same time, they retain their natural form. The value of assets is transferred to the product as they wear out (in parts).
IAs are also objects of continuous use. At the same time, they do not have a physical basis, but they have a value estimate and generate income.
IA includes intellectual property,organizational costs, business reputation. Profitable investments are called part of the property, premises, facilities, equipment and other valuables with tangible expression. They are provided by the company for temporary use for a fee. Capital expenditures are the company's costs for the construction and installation works, the purchase of equipment, inventory, tools, and so on. Financial assets of an organization are investments of a company in securities issued by the state (bonds, for example) or other economic entities. These funds also include loans granted to other firms. Investments can be made for more than a year. In this case, they act as long-term assets. The company can also invest for a short period of time. In such a situation, these funds are considered as short-term assets. All specified categories are reflected in the balance in the first section.
They call the property values of the company,involved in economic activities, changing their original material-material form. They are consumed during the 1st production cycle. Their cost is also transferred to the original price of the product. However, current assets transfer it at a time.
Working capital of the enterprise include:
MPZ include the main and auxiliarymaterials and raw materials, purchased semi-finished products, containers, spare parts, waste, fuel, household supplies, equipment, animals for fattening and breeding. Cash form the equity of the organization. They are accumulated in cash on hand, as well as on settlement and other bank accounts. Equity organization can be spent on various needs. In the composition of the settlement funds there are various receivables. It consists of unpaid sums of buyers, etc. Revolving funds are reflected in the balance in the second section.
Информация о размещении ресурсов отражается в asset balance. For each category of funds is a separate article. According to the reflected information, it is possible to determine the changes that the company's own capital has undergone, the share of funds in real estate or working capital, and so on. Analysis of indicators for the enterprise is of key importance. First of all, it is necessary to determine the efficiency of use of assets, their degree of influence on the value of the entire business. At the same time, the head of the company should have information about the real price of each funds. Their aggregate value will allow to evaluate the potential of the company, its property complex.
Exploring the structure of assets usedhorizontal and vertical assessment method. The latter allows you to identify trends in those articles that positively affect the strengthening of the company's position in the market or vice versa, have a negative impact. Horizontal analysis consists in the formation of tables. In them, absolute indicators of the balance are supplemented by relative values - the rate of decline / growth. Typically, baseline values for adjacent periods are taken into account. This allows not only to analyze the dynamics of indicators, but also to predict them. Vertical analysis, in turn, is necessary, since relative values to some extent provide smoothing of the negative impact of information processes that can significantly distort the absolute values. Both of these methods are mutually complementary. In this regard, in practice, tables are often built according to which not only the structure, but also the dynamics of individual indicators is characterized.
The organization uses the assets held in itsdisposal, to achieve different goals and accomplish many tasks. In particular, resources are used in the production of products, work, and the provision of services aimed at meeting the needs of consumers who are ready to pay for the benefits received. Accordingly, this contributes to the flow of funds to the company, increasing its solvency. At the same time, the assets contribute to the expansion of production, improving the quality of the goods. The funds are directed to the purchase of equipment or its modernization, the introduction of new technologies or the testing of the release of a new product. For any company, assets constitute one of the key elements of its activities. In this regard, the company must create an effective system for managing them.
