Fixed funds


At the same time, with the development of the new technology revolution, this trend can be delayed due to the improvement of machine equipment efficiency.

With the improvement of labor technology equipment, saving fixed funds, and increasing the effectiveness of fixed funds is more important. Savings of fixed funds means that more labor can be equipped with the same fixed funds, processes more raw materials to produce more products. The utilization of fixed funds can be expressed by the output of unit machine equipment, such as how many pigs produced per cubic meter craft; can also be expressed by unit fixed fund output value or profit. The main way to improve the fixation of fixed funds is: Improve the specific gravity of machine equipment in fixed funds; strengthen equipment maintenance and renovation and renovation work, improve equipment integrity, maintain the advancement of equipment; pay attention to fixed funds, make it Cheng Long is supported, each part can play a role; timely handling of the lost equipment; appropriate increase in the shift, improve the transition rate; adopting advanced technical equipment and new process methods;

Fixed funds are originally a form of production funds, but it is accustomed to some durability, such as residential, school buildings, office, cinemas, etc., also known as non-productive fixed funds. Because those things are also used for a long time and maintain its original physical form. In essence, the funds occupied by these buildings are not fixed funds in its original, but the consumer funds of durability.

Component Elements

fixed funds are mainly composed of the following elements: work machine, power equipment, conductive transportation equipment, control testing methods, etc .; factory buildings, water tower, road, bridge, tunnel, dam Buildings. Keep the advanced nature of the equipment; pay attention to the proportion of various substances of fixed funds, in agriculture, improve equipment integrity, and livestock and perennial trees as labor purposes. In different enterprises of different production sectors or the same production sector, due to the different labor objects, labor methods and process, the production of unit machine equipment can be expressed, and the composition of fixed funds has a big difference, the degree of utilization of fixed funds, For example, in the oil mining department, the coal sector and hydropower station, the cost of building costs is large; in the machine manufacturing, textile industrial sector, the cost of the machine equipment is large.

Source of funds

The source of funds for fixed funds is:

National Fixed Fund

by financial direct investment or tax payment, Profit returns to investment loans and fixed funds to transfer fixed assets;

Enterprise fixed fund

refers to the company's self-raising funds, including the construction of the Folk, depreciation funds Fixed assets and fixed funds formed by returning investment loans. The fixed funds of all ownership enterprises are still owned by all countries. Therefore, it is reflected separately. When collecting fixed funds, only payment of home fixed funds is to encourage companies to use funds to innovate, transform and add the necessary equipment.


belonging to product production process to change or affect labor objects, is a physical form of fixed capital. Fixed assets can have a long-term role in the production process, maintain the original physical form, but its value gradually transferred to the product cost as the company's production and operation activities, and constitutes a component of product value. According to important principles, a company puts labor data in accordance with the useful age and the original value of the fixed assets and low-value consumables. For labor materials with large original value, long-term use, according to fixed assets; for labor materials with small original value, shorter useful life, based on low-value consumables. In China's accounting system, fixed assets typically refer to houses, buildings, machinery, machinery, transportation tools, and other equipment, appliances, equipment and tools related to production operations for more than one year.

From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, rent fixed assets, no fixed assets, no need to use fixed assets, finance rental fixed assets Accept donation fixed assets, etc.

The value of fixed assets is based on its own wear degree, and its wear is divided into three cases of wear and intangible wear; fixed assets are transferred due to loss during use. A compensation method of the value going to the product, called depreciation, depreciation calculation method mainly has an average annual limit, workload method, annual summation method, etc .; fixed assets are replaced in substance form, in value form Compensation is updated; in addition, there is a maintenance and repair of fixed assets.


Production funds are divided into fixed funds and flow funds in turn. Fixed funds have special value turnover methods. In fact, the form of fixed assets, the same functions are performed during a longer period of time, and its value is gradually, transferred to the product separately, and compensated with the realization of product value. Go to the currency fund form. Thus, fixed funds are separated into two parts in motion, "one of them is still bound in its form or physical form of its production process, and the other is as a currency, detached from this form" ("Complete Works of Marxnene" Volume, page 183). The latter part of the funds are called depreciable funds, which constantly accumulates, and is used to reset and fix the new fixed assets when fixed assets are retired, and restart the cycle of another cycle. This special value turnover method of fixing funds makes the company's fixed funds have the following characteristics:

1 Its cycle cycle depends on labor data to perform functions in production. Various labor materials have different service life, and the fixed funds occupied also have different cycles; determining that the factors in the implementation of functional time in production include physical, technology, and economic factors.

2 Its value compensation is replaced with the physical separation, on the one hand, the accumulation of sufficient depreciation funds in order to carry out physical updates in the future; on the other hand, the company can use the depreciation fund to increase the fixed fixed Number of assets.

3 fixed fund investment is a one-time, and the recovery of funds and its efficiency is gradually achieved. Its efficiency depends mainly on the rationality of labor data and the advanced level of its technology.

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