on their actual status, supply and demand.assets are subject to wear. Depreciation - a loss of fixed assets initial technical performance (use value) and the actual value.are two forms of depreciation:
) physical deterioration;
) moral deterioration (functional, technological, social, ecological) .deterioration - the loss of fixed assets initial quality from operation and (or) the impact of climatic conditions.value of physical depreciation is defined as the amount of depreciation for the entire period of operation of fixed assets Coefficient of physical deterioration (Cp.d.) calculated using the formula:
. d.=A/IC
where A - the amount of depreciation from the beginning of the service (the amount wear), hr; - initial cost fixed assets, UAH- depreciation of existing labor before full physical deterioration under the influence of scientific and technological progress. Obsolescence has 4 under the form:
Functional depreciation - depreciation of fixed assets as a result of the emergence of a more productive work for the same total cost;
Technological depreciation - depreciation of fixed assets as a result of the emergence of cheaper labor similar means;
Social wear - loss of consumer qualities of fixed assets as a result of non-compliance with safety or ergonomics.
Environmental Wear - loss of consumer qualities of fixed assets as a result of non-compliance of the requirements of environmental safety.measure of the moral depreciation of the 1st kind is the coefficient of moral deterioration of the 1st kind (Cmd), calculated by the formula
Cmd.1=(IC - RC)/IC,
where RC - replacement cost fixed assetsdepreciation of the 2nd kind is impossible to assess because it is different for different consumers.rate depreciation of fixed assets is calculated using the formula:
Tcd=1 - (1 - CD) * (1 - Cmd.1).
Eliminating the effects of physical deterioration is due to:
Of current and overhaul;
Ensuring regulatory conditions;
Reduce unscheduled equipment downtime;
Reduction of time spent working at the moment.prevent obsolescence practice:
Modernization and reconstruction of labor;
Increased usage of fixed assets;
Establishing shorter than the physical life of the period of amortization.OJSC Turboatom before it has the following assets: buildings, structures and transmission devices, machinery and equipment, vehicles, tools, appliances, equipment (furniture), perennial plantings and libraries, low-value non-current assets. What are their capital goods at the beginning of 2 010 (the residual value) are 211,036 thousand., And at the end - 225175 thousand. In 2011, the cost of production purposes at the beginning of the year makes - 225,175 thousand., And at the end of the year - 257,337 thousand. Funds nonproductive (the residual value) at the beginning of 2010 are - 19,868 thous., And at the end of the year - 19782 thousand. In early +2011, the cost of non-production up 21,403 thousand., End - 20,996 thous.
. 2 Analytical assessment of composition, technical condition, movement and effective use of the core business
Species structure of fixed asset enterprise - the ratio of different groups of fixed assets to their total value.
Table 2.1 - Information on fixed assets of the enterprise (the residual value) in +2010.
Найменування основних засобівВласні основні засоби, тис. грн.Орендовані основні засоби, тис. грн.Основні засоби Всього, тис. грн.На качан періодуНа Кінець періодуНа качан періодуНа Кінець періодуНа качан періодуНа Кінець періоду1.Віробнічого призначення: 21103622517501060211036226235будівлі та споруді100381994520010038199452машіні та обладнання865971003790106086597101439транспортні засобі243524320024352432інші21623229120021623229122.Невіробнічого призначення: 1986819782001986819782будівлі та споруді1879118578001879818578машіні та обладнання54955700549557транспортні засобі15725500157255інші37139200157255Усього23090424495701060230904246017
Description: Payment terms useful lives of fixed assets are as follows: - buildings, radio - from 5 to 40 years - all production equipment - 5 to 35 years; energy welding equipment - 2 to 15 years - vehicles - from 3 to 8 years - electrical, computers - from 2 to 15 years. The original value of fixed assets: initial cost of fixed assets of OJSC Turboatom at the beginning of 2 010 is 839,172 tho...
