They use the service like regular customers and then communicate their opinion about the quality.

"Mystery" buyers. As a rule, these are ordinary buyers who have very little experience from contact with the service, which guarantees the impartiality of opinion. They use the service like regular customers and then communicate their opinion about the quality. The disadvantage here is the same as in focus groups – the small sample size. In addition, the "mystery" buyer is already set up to study quality, and therefore can not represent the "ordinary" buyer.

None of these methods gives a 100 percent answer about the quality of service, because good service is determined by the quality of management and service staff, rather than procedural mechanisms.

By the way, a disappointed consumer reports 10 people about his negative experience, and a satisfied one – 2 or 3.


Fixed assets: valuation, classification and structure. Abstract

Valuation. Classification and structure. Amortization. Terms of operation


Valuation of fixed assets of the enterprise is a monetary expression of their value. It is necessary to correctly determine the total amount of fixed assets, their dynamics and structure, the calculation of economic indicators of economic activity of the enterprise for a certain period.

The fixed assets of the enterprise in connection with the long-term operation and gradual operation of the means of labor have several types of assessment:

The fixed assets of the enterprise are valued: depending on the moment of valuation – at the original (initial) or recovered value; depending on the condition of fixed assets – at full or residual value.

The initial cost of fixed assets is their actual value at the time of commissioning or acquisition.

For example: the initial cost of any production equipment. In addition to the wholesale price, includes the cost of transportation and installation at the place of use.

The restored value of fixed assets is the cost of their reproduction under modern conditions of production. It takes into account the same costs as the original cost, but at current prices.

With the change of production conditions and prices for the same elements of labor between the original (initial) and recovered value of fixed assets there is a discrepancy, which complicates the accounting and current regulation of the reproduction of fixed assets, the correct calculation of certain economic indicators.

Therefore, to ensure the comparability of the valuation of fixed assets, their revaluation is periodically performed at the recovered value.

The last revaluation of fixed assets of Ukraine was carried out as of May 1, 1992.

The full (original and restored) value of fixed assets is the value in a new, not worn out condition.

It is at this value that fixed assets are calculated on the balance sheet of the enterprise throughout the period of their operation.

The residual value of fixed assets characterizes their real value, not yet transferred to the value of manufactured products (work performed, services rendered). It is an estimated value and is defined as the difference between the full initial (recovered) value and the amount of fixed assets accrued at the time of calculation. The residual value of fixed assets at the time of their disposal is called the liquidation value.

Classification and structure of fixed assets

Fixed assets are fixed assets with a useful life of more than 1 year and a value of more than 500 national currencies.

To establish the norms of depreciation deductions and calculations of annual depreciation amounts apply the general classification, distinguishing 3 groups of fixed assets:

The first is buildings, structures, their structural components and transmitting devices. The second – road transport, furniture, household electronic, optical, electromechanical devices and tools, including computers, other machines for automatic information processing, telephones, and other office equipment. The third – fixed assets not included in the first and second groups.

Fixed assets are divided into active, ie those that ethan frome book summary are directly involved in the production process and thus ensure the proper volume and quality of products, and passive, which create the conditions for the production process. For the active part of fixed assets include mainly the work of machinery and equipment, tools, measuring and regulating devices and devices, computers, some technical structures – mine workings, gas and oil wells.

Regarding the whole set of industrial enterprises of Ukraine, in the total amount of fixed assets, the ox of their individual species in recent years has fluctuated within: buildings and structures – 45-47 ;; machines and equipment – 40-42%, including workers – 30-32%; vehicles – 2.5-3%.

At enterprises and organizations of the agricultural sector, the share in the total value of agricultural production fixed assets was approximately: buildings, structures and transmission devices – 64-65%; power and working machines and equipment – 14-16%; working and productive livestock – 10-12%; perennial plantings – 5-6%; vehicles 3-4%.

Fig. 1. Classification of fixed assets.


Depreciation of fixed assets is the process of transferring the previously advanced value of all types of compensation. To reimburse the value of the depreciated part of fixed assets, each company makes depreciation deductions, ie establishes a certain monetary compensation in accordance with the amount of physical operation and technical and economic aging. These deductions are included in the cost of production, sold during the sale of goods, and then accumulated in a special depreciation fund, which serves to restore fixed assets.

Depreciation deductions are calculated according to certain norms, which characterize the annual amount of deductions in% to the book value of fixed assets.

Calculations of depreciation rates for full restoration (restoration) of fixed assets are renovated according to the formula:

Nav = (F-L) * 100 / (An * F),

Where F – book (initial or replacement) value of fixed assets;

L – liquidation value of fixed assets;

An – depreciation period (regulatory period of operation) of fixed assets.

The annual amount of depreciation deductions for the renovation of fixed assets is calculated by multiplying their average annual value by the relevant depreciation rates and adjustment factors to them, taking into account the specific conditions of operation of certain types of labor.

According to the current legislation of Ukraine, the annual depreciation rates for the first, second and third groups of fixed assets are 5.25 and 15%, respectively.

Enterprises can independently decide on the application of accelerated depreciation of fixed assets classified as aggregated to the third group and acquired after May 1997, ie after the entry into force of the Law of Ukraine "On Corporate Income Tax". The following norms of accelerated depreciation should be used according to the year of operation of means of labor: the first – 15%; the second – 30%; the third – 20; fourth – 15%; fifth – 10%; sixth and seventh – 5%.

Increasing the use of accelerated depreciation will significantly reduce financial losses from technical and economic aging and intensify the process of updating existing means of labor in enterprises and organizations of Ukraine.

As technology develops, technology improves, and production organization changes, the duration and nature of the use of certain types of fixed assets change, and there is an objective need to reduce the regulatory period of their operation. Therefore, depreciation rates need to be reviewed and updated periodically.

Terms of operation

The efficiency of reproduction processes to some extent depends on the service life of the active part of fixed assets, ie the period of their operation in production in accordance with the original technological purpose. In this case, both the reduction and increase in the period of operation in different ways affect the efficiency of reproduction and use of tools.

Reducing the service life of machines (equipment), on the one hand, allows to accelerate their renewal, ie reducing the technical and economic aging of tools, increasing the technical level of enterprises, increasing productivity, reducing maintenance costs, and on the other – leads to increased c / in products due to depreciation amounts, requires greater investment resources to increase production capacity of mechanical engineering.

Extending the period of operation of machinery and equipment makes it possible to reduce the annual replacement of used means of labor and thus direct more resources for their expanded reproduction, but leads to a decrease in total productivity of existing tools, a significant increase in maintenance and operation.

That is why the service life of machinery and equipment should be optimal, ie those that provide the lowest cost of social labor for their manufacture and use in the production process throughout the period of operation.

July 18, 2011

Product quality: concepts and indicators, evaluation methods. Abstract

The degree of market satisfaction is determined not by the size of the produced, but by the volume of actually sold (sold) products, provided its quality and competitiveness

The planned (expected) indicator of sold products is determined from the volume of marketable products for a given year, taking into account changes in balances not sold at its beginning and end.

Quality is an economic category that reflects the set of product properties (technical, technological, economic, environmental, etc.) that determine the degree of its ability to meet the needs of consumers in accordance with its purpose.

The level of quality is a quantitative characteristic of the degree of suitability of a particular type of product to meet a specific demand for it in comparison with the relevant basic indicators under fixed conditions of consumption. Assessment of product quality involves determining the absolute, relative, future and optimal level.