Production resources: classification

The economic activity of any company begins with the formation of productive resources. To learn what resources are, they must first be classified as follows:

- objects of labor (circulating assets);

- means of labor (basic);

- labor resources.

Some economists still allocate information resources as a component of production.

Work items belonging to the category "production resources" are used in various production cycles, while they retain their natural form and, in parts, transfer their value to the produced product as they wear out.

According to the functions and purpose, fixed assets are divided into non-productive and production assets.

The latter type includes the means of labor that are involved directly in production, create the conditions for normal work and serve to move and store objects of labor. The value of fixed assets, as they are used, is transferred in parts to the produced products.

Non-productive funds are indirectly related to production. They are usually on the balance sheet of the enterprise and are used to meet the cultural and everyday needs of people. This category includes clubs, kindergartens, hospitals, canteens, buildings, etc. They usually constitute about 20 percent of the fixed assets of the enterprise, not taking part in production and not transferring the cost to the final product. Their reproduction and maintenance is carried out at the expense of the profit of the organization.

Depending on the natural-physical characteristics and purpose, the production resources (fixed assets) of the company are divided into the following types:

- Buildings and buildings. This group includes production buildings, offices, warehouses, garages, roads, fences, trestles, engineering and construction structures designed to create conditions for production.

- Transfer devices include pipelines, communication lines, power lines.

- Equipment and machines, including computer equipment, laboratory equipment and measuring devices.

- Vehicles.

- Economic, production inventory and tools.

- Perennial plantations.

- Working and productive livestock.

Production resources: current assets

Resources in the form of objects of labor provide the current work of the enterprise. Circulating assets allow to ensure the continuity of production, and circulation funds participate in the sale of finished products on the market.

The following are considered to be circulating assets: industrial reserves (fuel, raw materials, packaging, spare parts), work in progress. This includes items of labor that are at different stages of processing in production. Semi-finished products of own production are production resources, processing of which is completed only at a certain stage. Expenses for the development and preparation of new products, invention, rationalization and other needs, which are included in the cost of goods of future periods, are attributed to expenditures of the future period.

Production resources: personnel

The labor resources include all employees of the enterprise who perform various production or financial functions. Depending on the participation in production, all personnel are divided into two types: industrial production and non-industrial.

The first kind includes workers who are directly involved in production or maintenance. This group includes specialists, managers, employees and workers.

Non-industrial personnel include labor production resources of the enterprise that are not directly related to production. These are workers belonging to the enterprise of medical children's institutions, housing and communal services.