What are enterprise resources?
Resources of an enterprise are facilities and finances providing business activities. They are used and finally consumed by the subject in order to fulfill stated objectives.
From the position of the subject of business activities oriented on the production of certain products, economical resources are those which are necessary particularly for providing of the activity and for fulfilling of business objectives.
Permanent assets of an enterprise
Permanent assets of an enterprise are material values (resources, facilities) which participate in production process, do not change their material forms and transfer their value on finished goods partially according to their amortization.
According to functions permanent assets are divided into production and non-production.
Production assets are connected with the process of production directly or indirectly. The amount of production assets spent on each production business process can vary depending on implementation of business process optimization, reengineering or continual improvement.
Non-production assets serve to meet the requirements of cultural and social needs of employees. Business processes connected with using of this part of assets significantly depend on government policy in social and cultural sphere, so a business process optimization is hardly possible to be provided in order to regulate the usage of this part of assets.
According to the specification, permanent production assets of industrial enterprises are divided into the following groups:
- Buildings, constructions;
- Transfer units;
- Machinery and equipment;
- Special tools;
- Production and household equipment.
The higher is the share of equipment in the cost of permanent production assets, the bigger is the rate of production. That is why the improvement of the structure of permanent production assets is regarded as the condition of the industrial growth, costs reduction and the increasing of money savings of an enterprise. Optimization of business processes of production also improves the structure of permanent production assets.
Floating assets of an enterprise
Floating assets are the complex of production floating assets and circulating assets which are in a continual motion. Consequently, floating assets can be classified according to floating production assets and circulating assets, i.e. according to the spheres of circulation. Optimization of business processes in production is able to regulate the flow of assets inside of an enterprise.
Production floating assets are subjects of labor which are consumed during one production cycle and transfer their value on finished goods in full.
Circulating assets are enterprise resources which are connected with the maintenance of the process of commodity circulation.