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Each enterprise functions in market economy, as an isolated production facility in the economic plan. At each separate enterprise individual reproduction is carried out.
Individual reproduction of the enterprise is continuously repeating process of productive connection of factors of production with the purpose of creation of goods and receiving profit.
Paul Heine in his work "An economic mentality" gives a definition of ”capital is production means of production or the benefits which can be used for production of future benefits.” It is possible to call means of production as capital means of production or investment resources.
In Kazakhstan and Russian economy the capital is called as production means.
In order that the enterprise could function normally production assets have to be in continuous movement which is called as a circulation of funds.
The circulation of funds is a movement of cost of production assets through production and circulation spheres therefore it passes three stages and consistently accepts production, commodity and monetary forms.
The circulation of funds is considered not as the separate act but as periodically repeating continuous process which is called circulation of funds. During a turn originally advanced cost completely comes back to the initial form. Time of a turn includes time of production and circulation time.
Production time - covers the entire period of stay of means of production in the sphere of production beginning from their presence in a warehouse and finishing by ready output.
Circulation time - includes stay time in a warehouse, transportation, selling, and also time of acquisition of new means of production.
Structure of production (business) assets of the enterprise
Depending on circulation speed business assets are divided into the fixed and revolving funds, Fixed assets are revolved much less than revolving.
Fixed assets of the enterprise
The fixed business assets are means of labor, which repeatedly (during many production cycles) participate in work process, don't change the natural and material form and transfer the cost to a product by parts, in process of wear.
These are buildings, constructions, transfer devices, cars and the equipment, vehicles, the tool, production and economic stock, working and productive cattle, long-term plantings.
Besides the fixed business assets there are fixed non-productive assets which don't participate directly in production process - housing facilities, children's, cultural, sports and improving constructions. They do not transfer cost to a made product and are reproduced at the expense of profit of the enterprises, means of the state budget or personal savings of citizens.
The production structure is a specific weight (%) cost of each of groups of the fixed business assets in their total cost. For determination of progressiveness of structure all fixed business assets are subdivided into active and passive.
The active - directly participate in production and have impact on increase of output (cars, the equipment, transfer devices, intra factory transport)
The passive - promote creation of certain conditions for the production organizations (the building, constructions, stock)
Being in the production sphere, the fixed business assets wear out. Physical and moral wear are distinquished.
Physical wear - when cars, buildings in the course of their operation become useless, i.e. physically wear out. Wear occurs both from their intensive use, and under the influence of nature.
Moral wear is a depreciation of fixed assets before term of their full physical wear. It occurs because of two reasons:
1.because of labor productivity growth, in branches making these funds, there is a reduction in cost of the similar equipment.
2. under the influence of scientific and technical progress there are new cars, more perfect and productive.
Process of transferring of cost of worn-out part of the fixed business assets on finished goods is called as depreciation.
Current assets of the enterprise
A set of money enclosed in revolving funds and funds of the circulation, is called as current assets.
Current funds are objects of the labor which are completely consumed in the basis production cycle, they change their natural form and transfer all their cost to a ready-made product. Revolving funds function in the sphere of production and they need to be distinguished from circulation funds which serve the circulation sphere.
Funds of the circulation are the money enclosed in finished goods which is in warehouses or is shipped to consumers, but money is not paid, and also money in cash desk, on bank accounts, in calculations (receivables)
According to the way of definition of requirements current assets are divided into:
Rationed means- are all revolving funds and part of funds of the circulation (finished goods in a warehouse and money in enterprise cash desk)
2.non-rationed means -production, shipped to consumers; money on bank accounts and in calculations.
According to formation current assets are divided into:
1. own
2. involved.
Control questions according to the section:
1. Business: concept, main lines and living conditions.
2. Classification of forms of business activity.
3. Organizationally – economic forms of business activity.
4. Organizationally – legal forms of business activity.
5. Types of business.
6. Individual reproduction of the capital. Capital circulation.
7. Essence of fixed capital.
8. Essence of working capital.
9. Wear of fixed capital.
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