The concept of the main means of modern authors. Basic concepts and definitions. Definition of the term, characteristics and examples

Information - information about something, regardless of the form of their presentation. 1. The concept of information technology. The use of information technology in jurisprudence.

Information Technology (IT, from the English information technology, IT) - a wide class of disciplines and fields of activity related to technologies for creating, managing and processing data, including using computer technology. IT itself requires complex training, high initial costs, and high technology. Their implementation should begin with the creation of software, the formation of information flows in the systems of training specialists.

The main features of modern IT:

computer processing of information according to specified algorithms;

storage of large amounts of information on computer media;

transmission of information over long distances in a limited time.

The use of information technology in jurisprudence.

Basic capabilities of legal information systems.

As already noted, the ability to compactly store a large amount of information is one of the most important advantages of any computer technology. Legal information is really characterized by large volumes. Only the information legal complex ConsultantPlus: Expert monthly, the system receives more than two thousand acts. The monthly introduction of two thousand documents into the database is not difficult. But if, at the same time, the entered documents are linked by hundreds and thousands of references both with documents introduced earlier and among themselves, if new editions, notes, comments, etc. are prepared for them, then the process of parallel processing of such a number of documents becomes a serious problem. To solve it, the software technology must be well thought out and linked to the organization of the work of dozens of people in the information department of the developer company.

Basic search and service capabilities

There are three main types of search in computer help systems:

search by requisites of documents,

full-text search,

search by specialized classifiers.

Under search by requisites means a search by number, type of document, adopted body, date of adoption, etc. However, it is applicable only in situations where the details of a specific document are known for sure.

Full text search (automatic search by words from the document text)

This type of search is based on automatic text processing. When you search for those documents where a specific word is found, the entire array of documents is automatically searched and all those documents where this word occurs. There are fast algorithms for such a search, when, at the initial input of each document, all the words found in it are entered into the general dictionary, and later, when searching for any word from the dictionary, you can instantly get a list of all documents where it occurs.

Computer business games - A cleverly constructed computer business game is an excellent teaching tool and simulator for novice lawyers, primarily for students, and leads to the assimilation of the material much faster than studying hundreds of pages of text at a writing desk.

But in order for any student of the law faculty to be able to participate in a business game in a dialogue (interactive) mode, and even receive sensible comments and tips that teach in the course of the game, as in the design of expert systems, experienced lawyers and programmers had to work hard , system specialists.

Computer Library business games developed by an interuniversity research team based on the UPPIKS association (Educational industrial legal information computer systems) of the YurInfoR Center of the Faculty of Law of Moscow State University. Lomonosov!] This "movement towards" will help prepare a new generation of lawyers capable of using computers and computer technologies in their work.

In practice, information systems are usually used, which include not one software tool, but a set of software tools integrated into a system both software and hardware. But the main role always remains with the person.

A typical example is information systems for notaries, which necessarily include the following software:

ATP on legislation;

Text editors;

Databases for storing and searching documents;

Software tools (DBMS) for maintaining journals, registers, books, archives, compiling statistical reports;

Electronic communication systems (fax modem, e-mail).

2. Various approaches to the definition of the concept of "information".

In the literature, you can find a lot of definitions of the term "information", reflecting different approaches to the interpretation of this concept. In the "Federal Law of the Russian Federation of July 27, 2006 N 149-FZ On Information, Information Technology and Information Protection" ( http://www.rg.ru/2006/07/29/informacia-dok.html) the following definition of this term is given: "information - information (messages, data), regardless of the form of their presentation." Explanatory dictionary of the Russian language Ozhegov gives 2 definitions of the word "information":

Information about the surrounding world and the processes occurring in it, perceived by a person or a special device.

Messages informing about the state of affairs, about the state of something. (Scientific, technical and newspaper information, mass media - print, radio, television, cinema).

In computer science, the following definition of this term is most often used: Information is conscious information about the surrounding world, which is the object of storage, transformation, transmission and use. Information is knowledge expressed in signals, messages, news, notifications, etc. Every person in the world is surrounded by a sea of \u200b\u200binformation of various types.

You can distinguish at least four different approaches to the definition of "information".

In the first, "everyday", the word "information" is used as a synonym for words: information, knowledge, messages.

In the second, “cybernetic” (cyber is the helmsman, cybernetics is the science of control), the word “information” is used to characterize the control signal transmitted over the communication line.

In the third, "philosophical", the word "information" is associated with the concepts of interaction, reflection, cognition.

In the fourth, "probabilistic", the word "information" is introduced as a measure of reducing uncertainty and allows one to quantify information

3. Properties and types of information. What are information resources?

Information can exist in the form:

texts, pictures, drawings, photographs;

light or sound signals;

radio waves;

electrical and nerve impulses;

magnetic records;

gestures and facial expressions;

smells and taste;

chromosomes through which the characteristics and properties of organisms are inherited, etc.

The main types of information in terms of its form of presentation, methods of encoding and storage, which is of the greatest importance for computer science, are:

graphic or pictorial - the first view, for which a method of storing information about the world around was implemented in the form of rock paintings, and later in the form of paintings, photographs, diagrams, drawings on paper, canvas, marble and other materials depicting pictures of the real world;

sound - the world around us is full of sounds and the task of storing and replicating them was solved with the invention of sound recording devices in 1877 (see, for example, the history of sound recording on the website - http://radiomuseum.ur.ru/index9.html); its variety is musical information - for this type, a method of encoding using special characters was invented, which makes it possible to store it in the same way as graphic information;

text - a method of encoding a person's speech with special characters - letters, and different nations have different languages \u200b\u200band use different sets of letters to represent speech; this method has become especially important after the invention of paper and book printing;

numeric - quantitative measure of objects and their properties in the surrounding world; it acquired especially great importance with the development of trade, economy and monetary exchange; similarly to text information, to display it, the method of encoding with special characters - numbers is used, and the coding (number) systems can be different;

video information - a way to preserve "living" pictures of the surrounding world, which appeared with the invention of cinema.

There are also types of information for which methods of encoding and storing them have not yet been invented - these are tactile informationtransmitted by sensations, organoleptic, transmitted by smells and tastes, etc.

Information properties

Information has the following properties:

credibility

accuracy
value
timeliness
intelligibility
availability
brevity, etc.

From the point of view of computer science, the most important are the following general qualitative properties: objectivity, reliability, completeness, accuracy, relevance, usefulness, value, timeliness, comprehensibility, accessibility, brevity, etc.

Reliability of information - Information is reliable if it reflects the true state of affairs.

Completeness of information - Information can be called complete if it is sufficient for understanding and making decisions.

Accuracy of information - is determined by the degree of its proximity to the real state of an object, process, phenomenon, etc.

Information relevance – importance for the present, topicality, urgency. Only timely information can be useful.

Usefulness (value) of information - Usefulness can be assessed in relation to the needs of its specific consumers and is assessed by the tasks that can be solved with its help.

Informational resources - according to the legislation of the Russian Federation - individual documents and individual arrays of documents, documents and arrays of documents in information systems: libraries, archives, funds, data banks, and other types of information systems.

MINISTRY OF BRANCH OF RUSSIA

FEDERAL STATE BUDGETED EDUCATIONAL INSTITUTION

HIGHER EDUCATION

"VORONEZH STATE UNIVERSITY"

(FGBOU VO "VSU")

Faculty of Economics

Department of Accounting and Auditing

COURSE WORK

In the discipline "Methods for assessing assets and liabilities"

On the topic: "Methods for assessing the cost of materials"

Direction 38.03.01 "Economics"

Day department

Coursework Supervisor

candidate of Economic Sciences, Assoc. Lavrukhina T.A.

Course work completed

1st year student of group 6 Mukhardimov A.R.

Voronezh 2016

Introduction …………………………………………………………………….… 3

Chapter 1. Theoretical approaches to the definition of the concept of "assessment" ... ... .. ... .3

1.1 Concept, essence, goals, principles of assessment ……………………………… 9

1.2 Historical stages in the development of valuation: world experience …… .8

1.3 Legal regulation of valuation in Russia ... 9

Chapter 2. Approaches to understanding the initial and subsequent valuation of assets …………………………………………………………………………… 78

2.1 Initial assessment (on the example of intangible assets) ……… .00

2.2 Subsequent assessment (on the example of intangible assets) ………… .00

Conclusion ……………………………………………………………………… 00

List of sources used ………………………………………… 00

Introduction

In connection with the variety of business operations, it becomes necessary to develop generalizing indicators that would make it possible to compare and bring together in a single balance heterogeneous accounting objects, such as fixed assets, materials, goods, finished products, accounts payable, loans, etc.

This task can be solved only by using monetary meters in the assessment of property, liabilities and business transactions.

Valuation is based on two elements of the accounting method: valuation and calculation. In our work, we will take a closer look at the first element of the method - assessment. Actually, a deeper emphasis on this concept will form the main goal of our work: to find out what a valuation in BU is.

The urgency of my research is not lost at the present time because appraisal activity important both for the development of market relations and for reforming the economy as a whole.

To achieve the goal, the following tasks were set:

1) consider the concept of "assessment", its essence, determine the basic principles and goals.

2) identify the trend in the development of valuation at different historical stages of development, using world experience as an example.

3) indicate with the help of which main legal sources the valuation activity in the RF is regulated.

4) consider in detail the initial valuation using the example of intangible assets.

5) consider in detail the subsequent assessment of assets using the example of intangible assets.

In carrying out the work, various sources were used, including federal laws, computer reference systems, textbooks and other sources.

Chapter 1. Theoretical approaches to the definition of "assessment".

1.1 Concept, essence, goals, principles of assessment.

Evaluation is a way of expressing in monetary terms the property of an enterprise and its sources. The reality and correctness of the assessment of the property of the enterprise and its sources are essential for the construction of the entire accounting system. Property valuation is based on real costs expressed in monetary terms.

For the sake of comparability, the valuation of property and its sources for reflection in the balance sheet should be carried out uniformly at all enterprises, which is achieved by observing the established provisions and valuation rules.

Accounting is designed to form information about the activities of an organization and its property status in various economic conditions, while any phenomena of economic life are subject to cost measurement. The assessment covers all business processes occurring at the enterprise, namely: in the production process, the products received are evaluated; in the process of distribution - income from the sale of these products (goods, works, services); in the process of exchange - manufacturing costs production stocks and the acquisition of means of labor, the costs incurred from the sale, as well as the resulting liabilities (accounts receivable and payable). Accordingly, the determination of the value of the assets of the organization (enterprise), both received from outside and created in the production process, and the value of the financial result resulting from their use and sale, depends on the accuracy of the accounting estimate, that is, with the help of the assessment, objects are registered and disposed of from the property. Thus, the assessment covers the entire accounting process, from current accounting to reporting, and it is not accidental that the monetary value has become one of the most important elements of the accounting method.

Economic transformations in our country, the formation and development of a market economy have led to the reform of the accounting system as a whole. The reform process required a revision of the functional role and place of valuation in accounting, primarily due to the use of free prices in the country's economy, which made it necessary to legally allow new types of value and methods of their calculation and provide enterprises with the opportunity to choose them. However, the assessment options proposed by the regulatory documents still do not solve the problems of accounting practice and do not meet the requirements of users, which is confirmed by numerous facts of violation of the established assessment rules, unreasonable, from the point of view of economic feasibility, by the choice of the assessment option. It seems that as an element of the accounting method, valuation requires deeper research in terms of solving the problems facing accounting.

The purpose of valuation in accounting is to formulate the main tasks that can be solved using the first. The purpose of the assessment is:
a) full and correct name of the object of assessment;
b) the type of assets that are being evaluated;
c) the type of property rights that are being evaluated;
d) date of assessment.
Therefore, the choice of an adequate assessment and the avoidance of errors in assessing the assets and liabilities of the enterprise depend on the correctness of the goal.

Let's try to consider in more detail the assessment as an element of the accounting method.

IN different sources this element of the accounting method is defined differently. Some define valuation as a way of expressing business transactions in monetary terms, others as a way of solving in monetary unit the costs of living and materialized labor invested in certain types means and processes. Price as a monetary expression of value is a basic category in the valuation of assets and business transactions. Any price consists of the following elements:

1) the cost of sales;

2) overhead costs (administrative, sales, etc.);

3) profits; taxes; trade margins (discounts).

The basis for the formation of the manufacturer's price is the cost of production. Determining the cost is the prerogative of the managerial persona. The basis for the assessment of household assets is based on wholesale, retail, weighted average, estimated, accounting and other prices. The most common are wholesale and retail prices. Wholesale prices are the prices at which an enterprise sells its products to other enterprises, sales or trading firms. The wholesale price of the enterprise includes: cost of sales, overhead costs, profits and taxes. Retail prices are the prices at which goods are sold to consumers. They include the wholesale price of the enterprise and the trade mark-up (discount) for the purpose of spending.

The accounting theory sets the basic requirements to the assessment, ensuring the correct reflection of accounting objects and the reliability of the assessment. These requirements include: reality (adequacy), unity and purposefulness of the assessment.
The reality (adequacy) of the assessment ensures the objective correspondence of the monetary expression of the accounting objects to their actual value, the reflection in the monetary meter of the actual value of economic assets and operations. The adequacy of the assessment requires accurate calculation of the actual cost of all accounting items by means of inventory and revaluation.
The unity of the assessment ensures the uniformity and invariability of the assessment for a long time and for all business entities (enterprises, organizations, institutions). Unity of assessment is achieved by establishing mandatory provisions (standards), instructions, accounting rules and calculation.
The system of valuation used in accounting is multifunctional. Accounting valuation is necessary in the process economic activity: upon receipt and disposal of assets, upon the emergence of rights and obligations, upon the implementation of such transactions as purchase and sale, lease of property, mortgage, insurance, investment, revaluation of assets, upon creation, connection, liquidation of an enterprise, upon exercise of the right of inheritance, execution of judicial solutions, etc. This circumstance explains the existence of various monetary values: economic, legal, expert, statistical, insurance (actuarial).

1.2 Historical stages in the development of valuation: world experience

Evaluation of accounting objects is important to obtain objective information about the economic and financial position of the organization. When deciding on methods of assessment in modern conditions, one should know how these issues were solved earlier. In this paragraph, we will consider the historical aspects of valuation in accounting at the level of world experience. Let us present a retrospective of this issue, starting from the XIII century in various countries - Italy, France, Great Britain, Germany, Holland, USA, etc., and also consider different points of view on assessment issues.

For the correct solution of the issues of evaluating accounting objects, it is important to make an excursion into the history of this problem.

Initially, in the early stages of the development of commodity production, with the development of the social division of labor, there was a need to evaluate the goods that were exchanged among themselves: the commodity expressed its value in the opposing commodity. Then, as it develops social production the first forms of “money” appeared: among hunters - furs, among farmers - grain, among shepherd tribes - cattle, etc., but they did not have universality. For example, in Egypt it was grain. “They did not know coins or a single equivalent in Egypt. Therefore, after the inventory was compiled, the harvested grain was recalculated into a conditional yield corresponding to harvesting from the land at the highest yield rate, which made it possible to make the data of different farms comparable and bring data across the country. "

The appearance of money in the form of coins facilitated the exchange of goods and was a major step in the evolution of exchange transactions, also in the development of accounting, in particular, valuation. “Money acted first as an independent object of accounting, then as a means in settlements (all accounts were kept in money) and, finally, as a measure of value; they began to measure all the inventory. " Money, serving as a measure of value, measures the value of goods. "The value of a thing, expressed in money, is its price." Previously, money was accounted for by metal and weight, then by types of coins, now a legislatively secured monetary unit is used, with which the amount of money and the price of goods are measured.

The monetary assessment made it possible to generalize the heterogeneous facts of economic life, group accounting objects and operations, and obtain system information. There has been a transition from natural accounting to cost accounting. But until the 13th century, money remained the same commodity as products and instruments of labor; not all objects of accounting were subjected to cost measurement. The development of accounting in the Middle Ages in Western Europe took place in monasteries, tk. the power of the church grew at that time and monasteries became the center of education. In the Middle Ages, fair prices were first mentioned, the main ideologist of which was the philosopher Thomas Aquinas (XIII century). “Fair price is the cost plus the margin that provides a standard minimum living for the seller. If the seller overestimates the fair price, he profits; if he underestimates, then he becomes poorer.

The emergence of monetary valuation served as the basis for the emergence of a double entry. The first step was that some business transactions by themselves were reflected twice: when goods were sold, they were written off in kind, and the money came. Then the goods themselves began to be reflected twice: in kind and in monetary terms.

However, in the opinion of Sokolov Ya. V. and Sokolov V. Ya. double-entry bookkeeping could not have appeared earlier than the XIII century. This is evidenced by numerous facts:

- until that time money was not widely used;

- of all the functions of money, the function of a means of payment prevailed;

- for many centuries, not quantitative, but qualitative ideas prevailed in human psychology.

The introduction of a single monetary measure was the greatest revolution, for the reduction of many objects and no less set of currencies to a single measure led to much greater conventions in economic information than it was before. But this convention has created an opportunity for: a) constructing a system of accounts and b) comparing and evaluating all the aggregates of values, rights and obligations included in the concept of the subject of accounting.

The founder of the double entry, the Renaissance scholar Luca Pacioli mentions the reflection in the accounting of goods at the current selling maximum price: “… and all things you will set the usual prices. The latter should be better assigned higher than lower, for example, if it seems to you that a thing is worth 10, then say 14 to make your profit better. This approach led to an overstatement of capital and a decrease in profits. At the same time L. Pacioli recommended a cost estimate (actual cost) in relation to the exchange of goods: “Having made a record, you must express the exchange in money, ie how to assume buying and selling for cash, and, depending on what, in your opinion, the value of the goods, take such a price as a basis ”. Luca Pacioli formulated the rules for checking the reliability of settlements with debtors: "... You cannot consider anyone a debtor (debtor) without his knowledge, even if it turned out to be expedient ...".

Thus, in the Middle Ages in Italy, two types of assessments were predominantly widespread: at the acquisition price (historical) and at the selling price (market). At the same time, in Germany, for many years, only conjuncture (market) valuation was used.

In France in the 19th century, during the development of industry and the formation of industrial accounting, the idea of \u200b\u200bchoosing and justifying an assessment was hotly debated.

In 1860, Guilbeaux proposed a permanent account of the sale of goods, which was called permanent inventory. By this concept, he understood the constant historical assessment of accounting objects.

J. B. Say, Dubock, Wooland, Bullot were supporters of the assessment at current prices. The cost estimate was defended by Lavelle, Lefebvre, Perrault. Some authors have tried to defend both estimates at once. For example, Lamy favored appraising items at cost if they were not depreciated or worn out, and recommended resorting to current appraisal if items lost their value.

In accounting, materials are received at actual prices, and written off at current prices. Quinet, Guilbeaux and others saw this as a serious drawback, since the commensurability of assessment for debit and credit of the same account was not observed. Courcelles-Senel, on the other hand, considered it an advantage, because this account made it possible to clearly distinguish between production profit and market profit.

At the same time, evaluation research problems were dealt with and

german scientists. The literature on balance for the first 40-50 years was engaged in

precisely by questions of evaluation.

The father of German balance studies I.F.Sher (1846-1914) considered the assessment to be the main point in the reality of balance. Based on the principle of conservatism, he proposed an estimate based on the minimum prices: the lowest estimate for the current date (either the cost price or the selling price) is taken for accounting. But this led to the formation of hidden reserves and, as Cher himself admitted, turns into falsification.

E. Schmalenbach (1873-1955) offered the valuation of fixed assets at the purchase price, materials and finished products - at the lowest price.

At a time when accounting was reformed in Soviet Russia, in the United States and English-speaking countries, the question of the nature of the Capital account in the American William Andrew Paton and the Englishman Francis Pickley and their followers divided the researchers in the field of accounting into personalists and institutionalists. The personalists argued that the Capital account reflects the accounts payable of the enterprise to its owner. Institutionalists, on the other hand, did not make such an identification and believed that debt and capital should not be confused.

Thus, the study of the historical development of the assessment made it possible to identify its next stages of development (Table 1.1)

Stage name	Period	Description of the stage, basic provisions
Naturalistic	Until the VII century. BC e.	The evaluation of goods was carried out according to the value of the exchanged goods: the goods expressed their value in the opposing goods. Then some commodities began to serve as the equivalent of money: grain, fur, livestock, etc.
The origin and spread of monetary value	VII century. BC e. - XI century. n. e.	The advent of money in the form of coins facilitated the exchange of goods. At first, money acted as an independent accounting object, then - as a means in calculations.
Dissemination of market and historical assessments	XII - XV centuries	The emergence of monetary valuation served as the basis for the emergence of double entry. In Italy, two types of valuations have gained preference for valuing goods: purchase price (historical) and market price.

Continuation of table 1.1

Tab. 1.1 Historical milestones in the development of assessment

The example of the assessment shows that behind each methodological technique there are the interests of certain groups. Personalists expressed the interests of suppliers, creditors, shareholders. They were not worried about how much the administration was spending, but how much the property of this enterprise actually cost today, they demanded a revaluation. Institutionalists defended the interests of the owner. They argued that balance serves internal goals enterprise management, the administration of the enterprise must know how much the funds reflected in the balance sheet cost the enterprise, and have a correctly defined, actual result of its economic activity.

Nevertheless, disputes about the priority of one or another method of evaluating objects of accounting supervision, which began almost from the very origins of accounting, continue to this day.

1.3 Regulatory regulation of valuation in Russia

According to Art. 1 No. 135-FZ "On appraisal activities in the Russian Federation", "Appraisal activities are carried out in accordance with international treaties of the Russian Federation, this Federal Law, as well as other federal laws and other regulatory legal acts Of the Russian Federation, regulating relations arising in the implementation of valuation activities. "

Article 71 of the Constitution of the Russian Federation defines the subjects of jurisdiction of the Russian Federation and subjects that are under the joint jurisdiction of the Russian Federation and its subjects. Issues resolved exclusively at the federal level include: the adoption and amendment of the Constitution and federal laws; federal structure and territory; protection of human and civil rights and freedoms; citizenship in the Russian Federation, etc. In the jurisdiction of the Russian Federation and its subjects are such issues as the delimitation of state property; nature management; security environment and ensuring environmental safety; specially protected natural areas; protection of historical and cultural monuments. Outside of the jurisdiction of the Russian Federation and its powers in matters of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation, the subjects of the Russian Federation have full state power.

Along with federal and local legislation, the system state regulation appraisal activities include the relevant by-laws. Often there is a need to know not only the rules and regulations in force throughout the territory of the Russian Federation, but also the specific rates of local taxes, or the amount of the registration fee for registering real estate, or the amount of the fee for registering as an entrepreneur.

At the federal level, two state standards of the Russian Federation act as methodological documents: " one system property appraisal "(ESOI);" Basic provisions. Terms and Definitions".

The Unified Property Valuation System (ESOI) operates in accordance with the economic conditions of developing market relations and the management structure in the Russian Federation on the basis of the current legislation, norms and rules of the state standardization system.

The main purpose of the normative documents of the ESOI is to protect the interests of the state and the rights of consumers while granting independence and initiative to organizations, enterprises and specialists engaged in valuation activities.

The provisions of the main regulatory documents of the ESOI can be used in the development of standards for industries, societies and enterprises.

The provisions of the ESOI standards are subject to application by all located on the territory of the Russian Federation government bodies management, business entities that have a direct and (or) indirect relationship to property valuation.

Along with this Federal Law, these standards create a unified regulatory framework for the development of valuation activities in Russia. A unified terminology, rules, procedures and traditions of interaction between customers and appraisers, unified approaches to the performance of work on assessment and presentation of their results are being formed. However, as always, with the emergence of a system of normative documents prepared at different times and by different authors, the problem of their consistency arises. In particular, the definitions of the basic concepts in this Law and in the Standard on Terminology (GOST R 51.195.0.02-98) are not always consistent with each other. In cases of discrepancy, priority should be given to the Law.

According to Russian GOST:

"Appraisal of property - determination of the value of property in accordance with the set goal, the appraisal procedure and the requirements of the appraiser's ethics."

For example, the Moscow law provides more detailed wording:

"Appraisal activity is understood as a set of relations of a legal, economic, organizational, technical and other nature to establish market or other value (collateral, liquidation and other) in relation to appraisal objects. The concept of appraisal activity includes relations that develop in the process assessing, training, licensing, control over the activities of appraisers and the application of measures of responsibility.

Appraisal is the process of determining the quality, value or usefulness of the appraisal object, which can be implemented in the form of forming an opinion of a professional appraiser regarding the value of the appraisal object without bringing calculations and justifications; analysis or review of real estate markets without a conclusion about the value of a particular object of assessment in monetary terms; calculating the value of the object of appraisal with the determination of its value in monetary terms with a corresponding study of the situation in the real estate markets, providing justifications for the applied methods and rules.

Chapter 5_1. Dispute resolution in professional and elite sports

V1: Methodological approaches to the development of society. Typology of societies. The basic principles of the systematic approach as a general scientific one.

2.2 The concepts of fixed assets of the enterprise in the interpretation of various authors

Danilan A.A. believes that the fixed assets of the enterprise are means of labor that wear out gradually in the process of use and therefore serve for a long time, participate in several production cycles in an unchanged natural form. They do not include those instruments of labor that, according to the current instructions, are classified as low-value and quickly wearing items.

Bakaev A.S. writes that the composition of fixed assets reflects various material and material values \u200b\u200bused as means of labor in kind for a long time both in the sphere of material production and in the non-productive sphere. Fixed assets include: buildings, structures, workers and power machines and equipment, measuring and control devices and devices, computer Engineering, vehicles, tools, production and household inventory and accessories, working, productive and pedigree livestock, perennial plantings, on-farm roads and other relevant objects.

The structure of fixed assets also includes: capital investment for radical improvement of land (drainage, irrigation and other reclamation work); capital investments in leased fixed assets; land plots, objects of nature management (water, subsoil and other natural resources).

Kiryanov Z.V. gives the concept of fixed assets (funds). Fixed assets (funds) are means of labor that participate in production process repeatedly, without changing the natural form, perform the same function over several production cycles and transfer their value to the created product in parts. Consumption of fixed assets occurs in the process of their gradual depreciation.

He also divides fixed assets (funds) into production and non-production. Industrial fixed assets for agricultural purposes include industrial agricultural buildings, structures, transmission devices, agricultural machinery and equipment, working and productive livestock, capital expenditures for land improvement.

Non-agricultural production fixed assets include buildings, structures, non-transmission devices, machinery and equipment for the construction of industrial and production facilities, trade and public catering.

Non-productive fixed assets include buildings, structures and equipment for housing, utilities and consumer services, education, culture and art, health care, physical education and social security.

Larionov A.D. gives the concept of the original, residual and replacement cost of fixed assets. In accounting, the fixed assets of the enterprise are reflected at their initial cost, that is, at the actual costs of their acquisition, construction, manufacture. Changes in the initial value of fixed assets are allowed only in cases of completion, retrofitting, reconstruction and partial liquidation. The residual value of fixed assets can be judged by the original cost based on the amount of accrued depreciation.

The replacement cost is understood as the cost of reproduction of objects in modern conditions. This estimate is not reflected in the accounting (except for the objects that have been revalued), but it is important when drawing up an estimate of the costs of reproduction, overhaul.

Glushkov I.E. distinguishes between the following types of valuation of fixed assets: initial cost - full, that is, without deducting depreciation, and residual, that is, minus depreciation; the replacement cost is also full and residual, respectively. The initial cost is determined by the amount of funds actually spent on the purchase, construction, including installation of equipment included in the construction budget. Restoration is an assessment of fixed assets at modern prices, at the cost of reproduction at a given time. It allows you to compare the means of labor received in different times, get accurate data on their size.

Volkov N.G. writes that the initial cost of an item of fixed assets depends on the nature of its acquisition or receipt and is formed in a different assessment:

· When buying an object, it is determined by the actual costs of its acquisition, which include money paid to the seller, organizations for the implementation of work under a construction contract or other contracts; special organizations for information services; remuneration of the intermediary organization through which the item of fixed assets was acquired;

· Registration fees, duties and other similar payments made in connection with the assignment of rights to the object;

· Customs duties and other payments;

· Non-refundable taxes paid in connection with the acquisition of objects;

· Other costs directly related to the acquisition of objects.

Upon receipt of an object as a contribution to the authorized capital, the initial cost of the object of fixed assets is determined in the amount agreed upon by the founders of the organization.

The regulation establishes that an organization can change the initial cost of fixed assets in the event of completion of construction work, reconstruction, as well as in the event of their partial liquidation.

Talitskaya T.V. writes that the revaluation of fixed assets can be carried out in one of two ways - using the indices of changes in the value of fixed assets developed by the Goskomstat of Russia, or by the method of direct assessment of the value of fixed assets using documented market prices, and the company can make an assessment itself or invite experts - appraisers ...

As you know, the federal authorities prefer the direct assessment method, because it is the most accurate, and allows you to correct inaccuracies that have accumulated as a result of the use of group average indices in the course of previous assessments. Direct appraisal should be supported by documents or expert opinions of independent appraisers. The degree of responsibility of the appraiser to the customer is largely determined by the contract concluded between them.

Pizengolts M.Z. writes that in the process of production activity of fixed assets of agriculture, they, while retaining their original material form, gradually wear out. To replace worn-out fixed assets, enterprises must accumulate the necessary funds, that is, the amounts of depreciation of fixed assets must be constantly reimbursed from the proceeds. This is achieved by calculating depreciation included in the cost of production.

Many organizations actively use fixed assets in their economic activities. For such organizations, it is extremely important to choose the correct method for calculating depreciation, since this is directly related to the problem of timely write-off of a worn out or obsolete object of fixed assets. All fixed assets of the organization are subdivided into homogeneous groups of objects, united by common technological or other characteristics. The breakdown should be guided by the All-Russian Classifier of Fixed Assets.

In terms of the volume and nature of the repair work performed, there are current, average and major repairs of fixed assets.

According to Yu.A. Babaev current repairs are considered to be repairs carried out with a frequency of less than one year. Its main goal is to maintain the facility in working order. In case of medium repair, partial disassembly of the unit being repaired and the restoration or replacement of part of the parts is carried out. Overhaul of equipment and vehicles is considered to be a type of repair in which a complete disassembly of the unit is performed, the repair of basic and body parts and assemblies to new and more modern ones, assembly, adjustment and testing of the unit. Overhaul buildings and structures - repairs in which worn-out structures are replaced or replaced with more durable and economical ones, which improve the operational capabilities of the objects being repaired.

Average repairs carried out with a frequency of more than one year are reflected in the accounting as capital, and with a frequency of more than once a year as current.

Some economists (Kondrakov N.P., Glushkov I.E.) subdivide repairs into only two types - current and capital.

Baryshnikov N.P. writes about the costs of repairing fixed assets, which, in accordance with the Regulations on the composition of costs for the production and sale of products included in the cost of production, depending on the accounting policy adopted in the organization, the costs of the repair of fixed assets for industrial purposes can be included in production (circulation) costs in one of the following ways:

· By including actual costs in production costs;

· By creating a repair fund (reserve);

· By assigning the actual costs of repairing fixed assets to the expense of deferred periods, followed by a straight-line write-off.

The first method is used for small volumes of repairs and uniform costs during the reporting period.

The second method involves the formation of a repair fund (reserve), which is created monthly with the transfer of funds to account 96 "Reserves for future expenses" subaccount "Repair fund". The actual cost of repairing property, plant and equipment is then written off against the provision created.

The third method involves the allocation of actually incurred costs to deferred expenses. In this case, the expenses incurred for the repair of fixed assets are collected on the account "Deferred expenses" subaccount "Repair fund", which are subsequently evenly written off to production costs or sales expenses.

Kondrakov N.P. notes that the third option for accounting for expenses is advisable to use in those organizations of seasonal industries, where the bulk of the cost of repairing fixed assets falls on the first months of the year, when the repair fund has not yet been created.

Kondrakov N.P. also notes that repairs of fixed assets can be carried out in an economic way, that is, by the organization itself, or by a contract method (by third-party organizations).

Evaluation of works in an economic way is determined by the actual costs auxiliary production (repair shops, repair shops), the cost of spare parts and other materials consumed during repairs, the cost of wages and social security contributions for workers engaged in repairs.

The cost of contract work is determined by the amount of invoices issued by contractors and other organizations to pay for the work performed. In turn, the price for this kind of services is determined by agreement of the parties, including on the basis of accepted building codes and prices.

Repair of fixed assets is recommended to be carried out in accordance with the plan, in monetary terms, based on the system of planned preventive maintenance, developed by the organization, taking into account technical characteristics fixed assets, conditions of their operation and other reasons. Scheduled repairs include work on the systematic and timely protection of fixed assets from premature wear and tear and maintaining them in working order. Preventive maintenance lengthens asset life and reduces equipment downtime. Unscheduled repairs are associated with unforeseen circumstances: an accident, sudden stops of mechanisms, etc. ...

Each science has its own subject. Under the subject economic analysis understands the business processes of enterprises, their socio-economic efficiency and the final financial results of activities, formed under the influence of objective and subjective factors, reflected through the system of economic information.

The subject of economic analysis determines the tasks facing it. Among the main authors are O.V. Grishchenko. highlights:

· Increasing the scientific and economic feasibility of business plans, business processes and standards in the process of their development;

· An objective and comprehensive study of the implementation of business plans, business processes and compliance with regulations;

· Determination of the efficiency of the use of labor and material resources;

· Control over the implementation of commercial settlement requirements;

· Identification and measurement of internal reserves at all stages of the production process;

· Checking the optimality of management decisions.

The characteristic features of the method of economic analysis are:

· Definition of a system of indicators that comprehensively characterize the economic activities of organizations;

· Establishing the subordination of indicators with the allocation of cumulative productive factors and factors (main and secondary) influencing them;

· Identification of the form of the relationship between factors;

· The choice of techniques and methods for studying the relationship;

· Quantitative measurement of the influence of factors on the aggregate indicator.

The set of techniques and methods that are used in the study of economic processes constitutes the method of economic analysis.

Fixed assets (often called fixed assets in economic literature and in practice) are one of the most important factors of production.

The analysis of fixed assets is carried out in several directions, the development of which in combination makes it possible to assess the structure, dynamics and efficiency of the use of fixed assets and long-term investments.

The main directions of the analysis of fixed assets:

· Analysis of the structure and dynamics of fixed assets;

· Analysis of the effectiveness of the use of fixed assets;

· Cost-benefit analysis of equipment maintenance and operation;

· Analysis of the effectiveness of investments in fixed assets.

HELL. Sheremet notes that the structure, dynamics and capital productivity of fixed assets are factors that affect the level of profitability and the financial condition of the organization. The organization is not indifferent to how much of its own funds are invested in fixed assets. In modern conditions, the organization's maneuverability increases in relation to the use of labor instruments, the role of credit in the formation of fixed assets increases. Fixed assets and long-term investments in fixed assets have a multifaceted and multifaceted impact on the financial results of an enterprise. Specific management needs and the content of management decisions are decisive for the choice of analytical tasks.

2.3 Assessment of the composition, movement and condition of fixed assets

Fixed assets wear out during operation.

According to the current legislation, the fixed assets of the enterprise do not include:

· Items serving less than one year, regardless of their value;

· Fishing gear: trawls, seines, nets, nets, and others, regardless of their cost and service life;

· Replaceable equipment: adaptations to fixed assets reused in production and other devices caused by specific conditions of production of products - molds and accessories to them, rolling rolls, air molds, shuttles, catalysts and other similar equipment, regardless of their cost;

· Special clothing, special footwear, as well as bedding, regardless of their cost and service life;

· Items intended for rental, regardless of their value;

· Perennial plantings grown in nurseries as planting material.

Distinguish between physical and moral deterioration.

Physical deterioration is expressed in a negative change in the mechanical, physical, chemical and other properties of fixed assets in the form of wear and tear, dilapidation, obsolescence and leads to a loss of consumer qualities and, ultimately, to deterioration economic indicators.

The amount of physical wear is determined through the factor of physical wear:

Or, if it is difficult to determine the performance of an object of fixed assets (building, structure), then by the formula:

where, Ф, Н - actual and normative values indicators;

V, P, T - respectively, the total volume of products manufactured, productivity and service life.

The absolute (in rubles) loss of value is calculated according to the depreciation rate:

(23)

where, S P - the initial book value of the item of fixed assets.

Obsolescence, also called economic, is expressed in the loss of the value of existing fixed assets before the expiration of the period of physical aging due to the appearance of the same, but the most progressive, i.e. cheaper and more productive fixed assets.

There are two forms of obsolescence.

Obsolescence of the first type leads to a decrease in cost due to a reduction in the cost of their reproduction in modern conditions. The relative value of the first moral type K IM1, and its absolute value is determined by the formulas:

(24)

(25)

where, S P and S B - the initial and replacement cost of the fixed assets of the enterprise.

Obsolescence of the second type is caused by the emergence of new, more productive and economic machines. The use of an old machine may be ineffective and it is written off before the date of physical aging. This wear is calculated by the formulas:

(26)

(27)

where, ST and NOV - respectively old and new fixed assets;

P and T - productivity and service life of the machine;

S P - the initial cost of an item of fixed assets.

It is possible to reduce losses from obsolescence by modernization or reconstruction of obsolete fixed assets, as well as by their accelerated depreciation.

Data on the availability, depreciation and movement of fixed assets are the main source of information for valuation production capacity enterprises.

Assessment of the movement of fixed assets is carried out on the basis of coefficients that are analyzed in dynamics over a number of years. To assess the movement and condition of fixed assets, the following are calculated relative indicators:

1. Ratio of renewal of fixed assets (K obn):

K obn \u003d (28)

2. Term of renewal of fixed assets (T obn):

T obn \u003d (29)

3. Ratio of disposal of fixed assets (K in):

Group, the results of the calculation will be diametrically opposite - the coefficient of uniformity of the development of trade will be equal to 77.04. Chapter 3. Activities and suggestions for improvement financial condition LLC Alliance The analysis of LLC Alliance showed that the company is in a stable financial position, but has insufficient liquidity of assets. Despite...

State and municipal property (6.3%). Gratuitous receipts amounted to 40.9 billion rubles, or 13.0% of the total budget revenues of St. Petersburg. The budget of St. Petersburg also received income from entrepreneurial and other income-generating activities in the amount of 30.1 billion rubles, the share of which was 9.5%. Budget expenditures of St. Petersburg for 2009 ...

Konovalova N.V., Trifonova E.N. Published in the collection:
"Actual problems of science, economics and education of the XXI century" - 2012 (Part 2)

Other articles on this topic:

Annotation:

An indispensable condition for the implementation of economic activities is the provision of the organization, along with material, labor, financial resources, with the necessary fixed assets - buildings, structures, equipment, transport and other means. Fixed assets have a direct impact on the efficiency, quality of work and the results of all financial and economic activities of the enterprise. The economic and legal support for accounting for fixed assets in the Russian Federation is relevant at the present stage.

The economic nature and role of fixed assets in the production and non-production spheres have always been the subject of discussion among scientists and specialists in the field of economics and accounting. Lots of scientific works is devoted to the interpretation of this category, however, the unity of views on the issue of determining the economic essence of fixed assets among accountants and economists has not yet been achieved.

Along with the concept of fixed assets, economists use the concepts of fixed assets and fixed capital.

The study of the history of economic studies has shown that the ancestor of these concepts is the category "fixed capital". The concept of "fixed capital" was introduced into economic theory by the Scottish economist, founder of the classical school of political economy, Adam Smith. He wrote that fixed capital can be used to improve the land, to buy useful machines or tools or other similar items that generate income or profit without transferring from one owner to another or without further circulation.

The founder of Marxism and the author of the economic work "Capital" K. Marx, studying capital, characterized it as a process of movement. In the economic theory of Karl Marx, fixed capital is a part of productive capital, which is fully involved in the production process, but transfers its value to the produced product in shares as it wears out, as a result of which a full turnover takes place in several production cycles. Fixed capital, according to K. Marx, is embodied in the means of labor.

P. Samuelson, a prominent representative of the school of neoclassical synthesis, considered fixed capital as consisting of those produced durable goods, which, in turn, are used as resources in further production. He called the fundamental property of fixed capital that it "is both a resource and a product at the same time." Moreover, this resource is subject to property rights, which "determines the ability of people or firms to own, buy, sell and use it."

Existing approaches to the definition and concept of "fixed capital" are presented in table. 1.

Table 1

No. p/ p		Definition
	A. Smith ( classical school) 1	Fixed capital - capital aimed at improving land, buying useful machines or tools or other similar items that generate income or profit without transferring from one owner to another or without further circulation
	K. Marx (Marxism) 2	Fixed capital is a part of productive capital that participates entirely in the production process and transfers its value to the manufactured products in shares as they wear out
	P. Samuelson (neoclassical synthesis) 3	Fixed capital - durable goods that are used as resources in further production, at the same time is both a resource and a product, it is subject to ownership
	VC. Sklyarenko and V.M. Prudnikova	Fixed assets - a set of production, material and material values, acting in the production process for a long period of time, retaining their natural form throughout the entire period and transferring their value to products in parts as they wear out in the form of depreciation charges
		Fixed assets are funds invested in existing fixed assets
		Fixed assets - means of labor (buildings, structures, machines and mechanisms, inventory, vehicles) for production and non-production purposes
	B.A. Roisberg, L. Sh. Lozovsky, B. Starodubtsev	Fixed assets are a set of material and material values \u200b\u200bused as means of labor and acting in kind for a long time (over one year) both in the sphere of material production and in the non-production sphere

The variety of interpretations of "fixed capital" follows from the variety of the essential aspects of this economic category. In Western economic thought, there are several approaches to defining fixed capital as an economic category, but they all boil down to the idea that fixed capital is represented as the sum of capital invested in capital assets, which participates in several production cycles, i.e. fixed capital is fully identified with fixed assets.

In Russian accounting practice, fixed assets are part of fixed capital, along with intangible assets, profitable investments in tangible assets and long-term financial investments... Consequently, the equivalence of these concepts and their interchangeability is impossible.

The concept of "fixed assets", in domestic practice, is used in economic literature and for the purposes of financial analysis, while in accounting it is customary to use the term "fixed assets". However, some groups of economists (L.I. Ushvitsky, A.V. Mordovkin, A.Sh. Margulis) consider these concepts as synonyms and, when reflecting the concept of "fixed assets", indicate "fixed assets" in brackets. According to V.K. Sklyarenko and V.M. Prudnikova., Fixed assets (fixed assets) are a set of production, material and material values \u200b\u200bthat act in the production process for a long period of time, while retaining their natural material form throughout the entire period and transferring their the cost of products in parts as they are depreciated in the form of depreciation 4.

Others, such as A.D. Sheremet, L.M. Makarevich, A.M. Lithuanians hold a different opinion and distinguish between these categories. A similar definition is given in the financial and credit dictionary edited by V.F. Garbuzov, which says that fixed assets are funds invested in existing fixed assets. At the same time, fixed assets are understood as the totality of material and material values \u200b\u200bcreated by social labor (in value terms), serving for a long period and losing their value in parts 5.

Recognizing the existence of different points of view available in the economic literature and generalizing the many views, it can be noted that in order to avoid terminological and semantic confusion, it is advisable to use the term "fixed assets", since it more clearly reveals the economic content of this object.

S.N.Schadilova. believes that fixed assets are means of labor (buildings, structures, machines and mechanisms, inventory, vehicles, etc.) for production and non-production purposes 6.

Distinctive feature fixed assets is a long time of their use, gradual wear and tear and the transfer of their value to the cost of the newly created product (manufactured products, performed works and services). Therefore B. A. Roizberg, L. Sh. Lozovsky, E.B. Starodubtsev supplement this definition, pointing out that fixed assets are a set of material and material values \u200b\u200bused as means of labor and acting in kind for a long time (over one year) both in the sphere of material production and in the non-production sphere.

Thus, there are many points of view on the economic nature and essence of fixed assets. However, they all boil down either to the definition of fixed assets as a set of material values \u200b\u200bused in the activities of the organization for a long time, or to the understanding of fixed assets as moneyinvested in fixed assets. However, the separation of the natural-material form from their value expression is not entirely correct.

As the most complete and reliable, the definition of S.I. Khoroshkov and V.I. Bukia: fixed assets are a set of means of labor in their material and material and value terms, used in the process of manufacturing products, performing work, rendering services or for administrative and managerial purposes, having a useful life of more than one operating cycle and gradually transferring their cost to newly created products in the form of depreciation charges.

Fixed assets include buildings, structures, working power machines and equipment, measuring control devices and devices, computers, vehicles and tools, household equipment, working and productive breeding stock, perennial plantings and other fixed assets. Their formation is carried out at the expense of fixed capital.

The correct definition of the nature of fixed assets plays an important role for their accounting. For accounting purposes in the Russian Federation, the concept of "fixed assets" is disclosed through a specific list of lump sum conditions established by PBU 6/01 "Accounting for fixed assets", approved. By order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n., Adopted within the framework of the program for the transition to international standards accounting. After the adoption of this PBU, the Russian accounting system was significantly approximated to international standards, although there are still a number of differences between them.

In accordance with clause 4 of PBU 6/01, the asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, or for provision by the organization for a fee in temporary possession or for temporary use;

b) the object is intended to be used for a long time, i.e. a term exceeding 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not imply the subsequent resale of property;

d) the object is able to bring the organization economic benefits (income) in the future.

For tax accounting purposes, when classifying property as fixed assets, it is necessary to be guided by the norms of Ch. 25 of the Tax Code of the Russian Federation. In tax legislation, the phrase "fixed assets" is not provided, the Tax Code of the Russian Federation operates with the concept of "depreciable property". Requirements for the acceptance of objects as fixed assets, enshrined in Art. 256 of the Tax Code of the Russian Federation, practically do not differ from the criteria established by accounting legislation, with the exception of the presence of a cost criterion for tax accounting purposes (depreciable property is property with an initial value of more than 40,000 rubles).

The concept, procedure for recognition, measurement and accounting of fixed assets, in accordance with international standards, is governed by IAS 16 "Fixed Assets". According to the definition of IFRS 16, fixed assets are assets used in the production and supply of goods, works, services, or for administrative purposes, and which are expected to be used for more than one reporting period. Based on the definition, production and so-called corporate non-current assets, capital investments are included in fixed assets.

In addition, in the world accounting practice, there are other definitions of the category "fixed assets". So, according to GAAP (General Accepted Accounting Principles) of the United States, fixed assets are tangible assets that are acquired and held by an enterprise for the purpose of using it in the production and sale of products, to ensure the sale of goods, to provide services or for other economic purposes other than resale.

Comparative characteristics by definition, the procedure for recognition and reflection in the accounting of fixed assets, in accordance with international standards, Russian accounting regulations and US standards, are presented in table. 2.

table 2

Comparative characteristics of the definitions of the concept and accounting methods for fixed assets in accordance with RAS 6/01, IAS 16 and US GAAP

	PBU 6/01 "Accounting for fixed assets"	IFRS(IAS) 16 "Fixed assets"	US GAAP	Comparative characteristics

Criteria for the recognition of property, plant and equipment	- use in production, when performing work, providing services; - use of the facility for a long period (over 12 months); - resale of the object is not supposed; - the object is able to bring economic benefits in the future	- there is a high probability of receiving future economic benefits from use; - the value of the asset can be measured reliably; - use for the production of goods and services; - the object is supposed to be used for more than one period	- are used in the process of production and sale of products, provision of services or other economic purposes; - have a service life of more than one year; - participate in the process of generating income indirectly	the criteria for recognizing fixed assets in RAS are similar in nature to international ones, they lack only the criterion reliability of assessment
Initial cost	at original cost	at original cost	at original cost	borrowing costs are included in the initial cost when the alternative approach under IAS 23 is applied. US GAAP recognizes only interest on borrowed funds that must be capitalized in accordance with the established procedure
Subsequent evaluation	- at initial cost - at revalued cost	- at initial cost - at revalued amount (revaluation at fair value)	- at initial cost	PBU 6/01 does not prescribe the assessment of impairment losses. US GAAP does not allow valuations above original value

Useful life (SPI)

the useful life is determined by the organization independently

In IFRS 16, the SPI is revised regularly during the operation of the asset, according to RAS, the SPI is revised only during reconstruction or modernization

Depreciation charge

four ways

- linear,

- reduced balance,

there are three methods:

- equal accrual,

- reduced balance,

- product sum method

Four methods:

- linear

- double decreasing remainder

- by the sum of the numbers of years of useful life,

- in proportion to the volume of products

in IFRS 16, the method used is revised over the entire useful life; in accordance with PBU 6/01, the depreciation method is applied throughout the life of the asset. The US GAAP double declining balance depreciation is derived from the IFRS declining balance method when a factor of two is applied

Amortized cost

difference between original and salvage value

initial cost

difference between the acquisition value and the realizable value of the fixed asset

the procedure for determining the amortized cost does not match

Regulation of the concept of "fixed assets", the procedure for reflection in accounting, their movement and documentary registration is carried out in accordance with the legislative and regulations, which, depending on the legal force, can be divided into 4 levels legal regulation: legislative, regulatory, methodological and organizational and distributive.

At the legislative level, the constituents are laws and other bylaws, namely:

Federal Law of the Russian Federation "Civil Code of the Russian Federation, Part 2" dated 26.01.1996, No. 14-FZ;
Federal Law of the Russian Federation "Tax Code of the Russian Federation (Part Two)" dated 05.08.00, No. 117-FZ;
Federal Law of the Russian Federation "On Accounting" dated 23.02.1996, No. 129-FZ;
Federal Law of the Russian Federation "On Financial Lease (Leasing)" dated October 29, 1998, No. 164-FZ.

The regulatory level includes:

Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 27, 1998, No. 34n;
Regulation on accounting "Accounting for fixed assets" PBU 6/01, approved. Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n;
Chart of accounts for accounting of financial and economic activities of organizations and instructions for its use, approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

At the level of methodological regulation of fixed assets accounting, the following documents are:

Methodical instructions on accounting of fixed assets, approved. Order of the Ministry of Finance of the Russian Federation of December 24, 2010 No. 186n;
All-Russian Classifier of Fixed Assets (OKOF), approved by Resolution of the State Standard of the Russian Federation of December 26, 1994, No. 359;
Resolution of the Government of the Russian Federation "On the classification of fixed assets included in depreciation groups" dated 01.01.2002, No. 1;
Resolution of the Goskomstat of Russia "On the approval of unified forms of primary accounting records on accounting of fixed assets "dated 21.01.2003.

In addition, depending on the industry in which a particular economic entity operates, this list may be supplemented by intra-industry regulations (for example, when accounting for fixed assets in agriculture, Methodological Recommendations for the accounting of fixed assets in agricultural organizations, approved by the Order of the Ministry of Agriculture, are used. RF dated 19.06.2002, No. 559, Methodological recommendations on accounting of production costs and calculating the cost of production (work, services) in agriculture, approved by Order of the Ministry of Agriculture of the Russian Federation dated 06.06.2003 No. 792).

At the organizational and distribution level, there are internal corporate acts that regulate aspects of fixed assets accounting that are not legally established (an example of such documents may be the Instruction on the procedure for writing off the objects of fixed assets of JSC Russian railways"Approved by the order of Russian Railways).

In international practice, in addition to IAS 16, when accounting for property, plant and equipment, one should take into account other standards IAS 17 Leases, IAS 23 Borrowing Costs, IAS 36 Impairment of Assets ".

According to the rules of IFRS, non-current assets, which are real estate objects, the economic benefits of which will be obtained through leasing, and not through use in main activities and not through sale, are investment property. Such real estate is also accounted for separately in accordance with IAS 40 Investment Property. Thus, from the point of view of IFRS, leased property is not a property, plant and equipment and is not subject to IAS 16. The same applies to land plots, the purpose of which is not defined - they must be qualified as investment property.

Fixed assets are a huge amount of labor instruments, which, despite their economic homogeneity, differ in their intended purpose and service life. The variety of types and elements of fixed assets of the enterprise determines the need for their preliminary classification in order to account for and ensure their effective management. To keep records of fixed assets, they are classified according to a number of characteristics: by type, purpose, groups that take into account the specifics of production purposes, attitudes towards sectors of the national economy, etc.

Possible types and groups of fixed assets, depending on the classification characteristics, are presented in table. 3.

Table 3

Existing classifications of fixed assets, cited by various authors in the economic literature

No. p/ p	Classification attribute	Types of fixed assets

	Depending on the organization's rights to fixed assets	- own fixed assets
		- fixed assets in trust
		- fixed assets on economic management
		- leased fixed assets
		- fixed assets received under a lease agreement
	Role in the production process by group	Active	Passive
		- cars and equipment - vehicles - tools - inventory and accessories - other fixed assets	- building - structures - transfer devices

	Depending on the intended purpose and functions performed in the process production	- production fixed assets (machines, tools, buildings, main and auxiliary workshops and other fixed assets, use which aims to systematically obtain profit as the main goal of activity organizations)
		- non-production fixed assets (objects healthcare, physical education and sports, housing and communal and socio-cultural spheres)
	By the degree of use in production and economic activities 12	- fixed assets in stock
		- fixed assets in operation
		- fixed assets for conservation
		- fixed assets under repair
		- fixed assets at the stage of completion, retrofitting, reconstruction, modernization and partial liquidation
	By branches of the national economy	- industry
		- Agriculture
		- trade and catering
		- housing and communal services, etc.
	By groups of fixed assets	- building
		- structures
		- workers and power machines and equipment
		- measuring and control devices and devices
		- Computer Engineering
		- vehicles
		- tool
		- production and household equipment
		- working, productive and breeding cattle
		- perennial plantings
		- on-farm roads
		- capital investments for radical land improvement
		- land plots and natural resources

The division of fixed assets according to the degree of use is necessary to obtain information on the load and efficiency of the use of fixed assets, the possibility of replacing worn out assets and the correct calculation of depreciation to be included in production costs.

Classification of fixed assets into groups is of great importance for enterprises, since the ratio of individual groups of fixed assets in their total volume represents the specific (production) structure of fixed assets. For management purposes, business entities are not indifferent to which group of fixed assets funds are invested in, since they are interested in the optimal increase in the share of the active part of the assets that serve the crucial areas of production.

Fixed assets in their totality form production and technical base and determine the production capacity of the enterprise. Depending on the sphere, industry and the specifics of the business of the enterprise, the share of fixed assets required for the implementation of the activity varies. Provision of fixed assets of commercial organizations of the Russian Federation by type economic activity is presented in table. 4 and fig. 1.

Table 4

Specific structure of fixed assets of commercial organizations
in the Russian Federation by type of economic activity as of December 31, 2010

Total fixed assets

of them:

building

constructions

cars and equipment

vehicles

other types of fixed assets

million rub.

in% to the total

rUB million

in% to the total

rUB million

in% to the total

rUB million

in% to the total

rUB million

in% to the total

rUB million

in% to the total

agriculture and forestry

mining

manufacturing industries

production of electricity, gas

construction

wholesale and retail trade

hotels and restaurants

transport and communication

financial activities

real estate transactions

health care

provision of other communal and social

A large share of fixed assets in 2010 accounted for wholesale and retail trade (26%), transport and communications (24%), and mining (17%).

Fig. 1. Provision of fixed assets of commercial organizations of the Russian Federation
as of December 31, 2010 by type of economic activity (according to Table 4)

According to the Federal Service state statistics, availability of fixed assets in the Russian Federation at book value at the end of 2010 amounted to 93185.612 billion rubles. 17. At the same time, the cost of fixed assets increases every year. The dynamics of changes in the availability of fixed assets in the Russian Federation since 1999 is presented in table. 5 and fig. 2.

Table 5

The dynamics of fixed assets in the Russian Federation at full book value for the period since 1998 to 2010 (based on the materials of the Federal State Statistics Service 17)

Years	Accounting cost fixed assets at the end of the year, RUB bln	Price index,%	The cost fixed assets in comparable prices, RUB bln	VC the previous year	IN % by 1998

Figure: 2. Dynamics of the availability of fixed assets in the Russian Federation at book value in comparable prices for the period 1999-2010 (according to Table 5)

The cost of fixed assets, according to the state statistics bodies, in 2010 compared to 1998 increased 11 times.

Summarizing the above, it can be noted that the value of fixed assets constitutes a significant part of the total value of national wealth and property of each specific organization in particular. Due to the long-term use of fixed assets in the activities of business entities, they have a significant impact on the financial results of the organization. Depreciation deductions act as an internal source of financing the organization's costs and contribute to a change in the structure of assets.

These factors determine the importance of correct and reliable reflection in the accounting and reporting of information on the value, availability and movement of fixed assets.

With regard to items of fixed assets, there are still many unresolved problems, the main reason for which can be considered the lack of a single terminology and definition of the concept of "fixed assets". Analysis of literary sources and the study of definitions of different authors made it possible to conclude that in general economic theory, economists considered this category as fixed capital, for the purposes of economic analysis, the concept of "fixed assets" is used, and the definition of "fixed assets" is given in accounting. All existing definitions boil down to the definition of fixed assets as a set of material values \u200b\u200bused in the activities of the organization for a long time, or to the understanding of fixed assets as money invested in fixed assets. However, in our opinion, the separation of the natural-material form from their value expression is not entirely correct.

Due to the existing differences between domestic accounting regulations and international standards, some problems also arise when reflecting fixed assets in accounting.

Firstly, PBU 6/01 “Accounting for Fixed Assets” does not provide for an alternative approach involving the valuation of fixed assets at their fair value, therefore, a problem arises in accounting for fixed assets - this is a revaluation. At present, due to the prolonged use of fixed assets and the rise in the price level, the cost of their reproduction is increasing. However, most organizations do not revaluate fixed assets and, although in conditions of inflation, the real value of fixed assets increases significantly, the change in the value is not reflected in accounting and reporting.

Secondly, IAS 36 “Impairment of Assets” is applied in international accounting. Impairment is not recognized in Russian accounting practice; however, there is no prohibition on it. Therefore, organizations can use it, but they do not do so because of the fear that by impairing the asset, they will violate generally accepted tradition and cause disapproval of the tax authorities.

Thirdly, at present, by analogy with international financial reporting standards, russian legislation allows organizations to independently set the useful lives of fixed assets. Although such an important factor that determines the useful life of an asset as obsolescence, provided for in IAS 16, is not taken into account in PBU 6/01, despite the fact that the acceleration of scientific and technological progress plays a decisive role in the development of the economy ...

Fourth, in accordance with IFRS, the initial cost of fixed assets must be increased by the amount of the reserve for future costs of liquidation of the object. According to PBU 8/2010 "Provisions, Contingent Liabilities and Contingent Assets", the company's future liquidation costs meet the criteria for estimated liabilities. PBU 6/01, in turn, provides for the possibility of including in the initial cost of objects of other costs directly related to the acquisition, construction and manufacture of an object of fixed assets. But it should be noted that in practice, however, reserves for decommissioning and liquidation of fixed assets are recognized by organizations quite rarely.

In addition, at present, in the theory and practice of accounting, there is an imperfection of the regulatory and legislative framework, manifested in the ambiguity of formulations, in the absence of instructions and recommendations for solving complex and controversial issues, in an extremely rapid change in the composition and content of regulatory legal acts. Russian accounting for fixed assets, against the background of international standards, is less flexible, since it does not contribute to bringing accounting indicators to actual market values \u200b\u200band economic benefits of enterprises.

Sources:
1. Smith A. Research on the nature and causes of the wealth of peoples. [Text] M .: Os-89, 1997. P.56.
2. Capital: Quintessence of all volumes of "Capital" in one book [Text] / K. Marx; per. with him. S. Alekseeva; comp., foreword and adj. Yu Borchardt. Ed. 3rd, rev. Moscow: KomKniga, 2010.S. 174.
3. Economics [Text] / per. from English. Pelyavsky O.L. 18th ed. Samuelson P.E., Nordhaus V.D. M .: VIL-YAMS, 2008.
4. Enterprise economics (in diagrams, tables, calculations): textbook [Text] / ed. prof. VC. Sklyarenko, V.M. Prudnikov. M .: INFRA-M, 2010.S. 67.
5. Financial and credit dictionary. Vol.2 [Text], ed. A.F. Gorbuzov. M .: Finance and statistics, 2005.S. 385
6. Shchadilova SN Fundamentals of accounting. [Text] M .: Delo i Service, 2007. P. 32.
7. Modern Economic Dictionary [Text] under. ed. B.A. Roisberg, L. Sh. Lozovsky, E.B. Starodub-tsev. M .: INFRA, 2006.S. 112.
8. Khoroshkov SI, Bukia V.I. Problems of determining the economic essence of fixed assets in the light of the implementation of the state program of reforming accounting [Text] // Questions of modern science and practice. University named after IN AND. Vernadsky. - 2008. - No. 1 (11). - S. 236.
9. Regulation on accounting "Accounting for fixed assets" PBU 6/01 [ Electronic resource]: approved Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n. Access and reference legal system "ConsultantPlus".
10. Krupina N.N., Bartkova N.N. Accounting for depreciation of fixed assets: Russian and international standards [Electronic resource] // International accounting - 2010 - №16. Access and reference legal system "ConsultantPlus".
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12. Accounting: study guide for the training and certification program for professional accountants. Basic course [Text] / subtotal. ed. V.V. Patrov. M .: Publishing House BINFA, 2008.S. 24.
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16. All-Russian classifier of fixed assets (OKOF) [Electronic resource]: approved. Resolution of the State Standard of the Russian Federation dated 26.12.94, No. 359. Access and reference legal system "ConsultantPlus"
17. Official website of the Federal State Statistics Service URL: www.gks.ru

Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution

Higher professional education

"Siberian State Automobile and Highway Academy"

Department of Real Estate and Construction Business

Course work

in the discipline "Estimation of the cost of machines, equipment

and vehicles "

Completed by student gr. EUNs-06-06:

Ivanova Maria Mikhailovna

Adopted Art. Lecturer of the Department of NSS

Tishkov Evgeny Vladimirovich

Introduction ………………………………………………………………………… ..3

1. Basic concepts and definitions …………………………………………… 5

2. Basic approaches and methods for assessing the cost of machinery, equipment, vehicles ………………………………………………… ..7

2.1. Cost approach to estimating the cost of machinery, equipment, vehicles ………………………………………………………………… .7

2.2. Comparative approach to assessing the cost of machinery, equipment, vehicles …………………………………………………………………… 8

2.3. Income approach to appraising the cost of machinery, equipment, vehicles ……………………………………………………. ……… ..10

3. Analysis of the Toyota Ist car market for 2012 ………. …………………..eleven

4. Determination of the market value of the car ………………… ................ 13

4.1. Description of the object of assessment ………………………………………………… ..13

4.2. Determination of market value using …………………… 12

4.3. Agreeing the results …………………………………………………. 18

Conclusion ……………………………………………………………………… .20

List of used literature …………………………………………… ..21

Introduction.

Currently, valuation activity is actively developing - one of the most important institutions of the modern market economy and the rule of law. It is necessary for the formation of normal economic and legal relations in society, as well as ensuring a legitimate and civilized economic turnover of objects of property rights. In road transport complex of Russia, the main type of assets of which are motor vehicles, the need for their valuation is constantly increasing due to the stable increase in the level of motorization in the country.

The purpose of the course work is to determine the market value of the vehicle.

The object is the vehicle Toyota Ist, state number: A777AA, year of issue: December 2005

Tasks for solving this goal:

Research the car market for the second half of 2012

Study approaches to the assessment of machinery, equipment;

To achieve the most accurate assessment of machinery and equipment, it is necessary to use three main approaches: cost, profitable and comparative. These approaches are considered in this work with a specific example. Compare the estimates obtained on the basis of these approaches and reduce the resulting cost estimates to a single cost of the object of assessment.

This course work is aimed at developing skills and abilities to determine the value of a vehicle.

1. Basic concepts and definitions.

Movable property - things not related to real estate by law, including money and securities.

Car -- technical deviceperforming mechanical movements to transform energy, materials and information.

Equipment - technical means necessary for the implementation and provision of technology.

Technology - in a broad sense - a set of methods, processes and materials used in any branch of activity, as well as a scientific description of methods of technical production; narrowly - a set of organizational measures, operations and techniques aimed at manufacturing, maintenance, repair and / or operation of a product with nominal quality and optimal costs, and due to the current level of development of science, technology and society as a whole.

Vehicle - a device designed or used for the carriage (transportation) of people or goods.

Price - the monetary expression of the value of the goods, the amount of money that the buyer pays and the seller receives for the goods sold.

Market value is the most probable price at which this object may be alienated in the open market in a competitive environment, when the parties to the transaction act reasonably, having the necessary information, and no extraordinary circumstances are reflected in the transaction price.

Reproduction cost - the amount of costs in market prices existing f as of the date of the assessment, for the creation of an object identical to the object of assessment, using identical materials and technologies, taking into account! depreciation of the object of assessment. The total cost of reproduction can be determined either at the prices effective at the time of assessment "for an identical object. For machines, equipment and vehicles, an object of the same model, modification and performance as the object being evaluated is considered identical. Or this cost is determined by one of the methods of the cost approach. The depreciation impairment is then deducted from the estimated full cost to give the residual value.

Replacement cost - the amount of the costs of creating an object similar to the object of appraisal at market prices existing at the date of the appraisal, taking into account the depreciation of the appraisal object. The definition shows that the replacement cost of an object is obtained when its assessment is made by comparison with similar objects for which prices are known. Typically, the replacement cost is calculated first as full, i.e. excluding depreciation impairment by comparison with new similar items and then as residual, i.e. deduction from the received full cost impairment due to depreciation.

Replacement cost - the amount of costs that would have to be incurred by the enterprise owning fixed assets if it completely replaced this object with a similar object at market prices and tariffs existing at the date of the revaluation, including the costs of acquisition (construction, manufacturing), transportation and installation of the object ... It should be noted that the replacement cost does not take into account the depreciation of the object.

Investment value - the value of the appraisal object, determined on the basis of its profitability for a specific person for given investment purposes. The investment value is determined in relation to a specific investment project. One and the same object may have different investment values \u200b\u200bfor different projects. This will depend on the effectiveness of the projects, their degree of risk and the required return on the part of the investor.

Initial cost - the sum of the actual costs of the enterprise for the acquisition, construction and manufacture of the object as of the date of its registration. When revaluating fixed assets, the original cost is replaced by the replacement (full replacement) cost.

Cost price - expressed in monetary form, the aggregate of costs for the production and sale of products.

Physical deterioration - loss of value of the object as a result of deterioration of its original properties over time and in the process of operation.

Functional wear - loss of facility value as a result of insufficient capacity, excessive operating costs, production imbalance, etc.

Economic wear and tear - it is the loss of value due to the impact of macroeconomic factors.

2. Basic approaches and methods for assessing the cost of machinery, equipment, vehicles.
2.1. Cost-based approach to assessing the cost of machinery, equipment, vehicles

Cost approach is a method of property valuation based on determining the cost of creating, changing and disposing of property, taking into account all types of wear and tear. The cost approach implements the substitution principle, which means that the buyer does not pay more for the finished object than for the created object of the same utility.

The cost-based approach is most successfully used when evaluating re-equipped, exclusive, vintage motor vehicles (AMTS), their components. In addition, the cost-based approach is successfully used to adjust the cost of objects that have minor damage (defects) or have additional equipment or in the absence of some elements of the basic configuration (incompleteness).

The cost of appraisal objects is determined by the cost approach using the following methods:

aggregate (element-wise) calculation;

price indexation;

calculation at the price of a homogeneous object.

Aggregate (element-by-element) calculation is used in cases where the evaluated object can be assembled from composite elements.

The essence of determining the cost of AMTS and their components using price indexation is to bring the cost of objects to the current price level using corrective indices.

The calculation of the cost at the price of a homogeneous object is carried out using the selection for the evaluated object of a similar, similar in design, materials used and manufacturing technology.

2.2. Comparative approach to assessing the cost of machinery, equipment, vehicles.

Comparative an approach - a set of methods for assessing the value of the appraisal object (object), based on a comparison of the appraisal object with similar objects in relation to which there is information about the prices of transactions with them.

The comparative approach is most preferable in comparison with other approaches in determining the market value of automatic telephone exchanges and their components, including emergency, non-recoverable, large-scale and mass production, which, as a rule, have a developed market, which makes it possible for an appraiser to choose a sufficient quantity according to statistical criteria. analogs. The comparative approach is most effective when using statistical methods in collecting and processing value information.

When determining the market value of the subject of assessment, the following information is usually used:

purchase and sale prices;

prices from periodicals and price lists;

prices from reference and analytical publications.

The information obtained is processed using various statistical methods (correlation, variance, regression analyzes, etc.) in order to determine statistical dependencies between the price of the object of assessment and the parameters that affect the price.

The most preferable information, from the point of view of reliability, is the prices of sales and purchases. However, such information is not readily available, therefore, the prices of reference and analytical and periodicals, price lists, adjusted properly using the appropriate methods, are mainly used.

The following types of amendments are used:

for technical comparability;

differences in terms of sale;

for temporal comparability;

for the difference in equipment.

Corrections for technical comparability. To determine the value of the amendment, the relationship between prices and parameters of the object of assessment is used.

standard size (engine power, carrying capacity, etc.);

technical condition;

Adjusting for differences in sales conditions means bringing the prices of all found analogues to the same commercial sales conditions. There are the following types of amendments:

for bargaining;

- for delivery times;

- on the terms of payment (advance payments, cash payment, installment payment, credit, mixed payment).

The concept of the main means of modern authors. Basic concepts and definitions. Definition of the term, characteristics and examples

2. Various approaches to the definition of the concept of "information".

3. Properties and types of information. What are information resources?

1. Basic concepts and definitions.

2. Basic approaches and methods for assessing the cost of machinery, equipment, vehicles.

2.1. Cost-based approach to assessing the cost of machinery, equipment, vehicles

2.2. Comparative approach to assessing the cost of machinery, equipment, vehicles.

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