The expansion and reconstruction of fixed assets is carried out in accordance with the title lists approved by the higher organization at the expense of its own funds of enterprises (depreciation, profit and other income), as well as at the expense of funds allocated from the state budget.
Currently, the expansion of fixed assets of the enterprise is planned taking into account the introduction of new high -performance equipment, the organization of streaming methods of production and replacement of obsolete existing equipment with new.
Simultaneously with the preparation of the technical industry plan for the planned year, a draft capital construction plan is drawn up, and in cases where construction is completely independent, separately Stroyfinplan.
The basis for the capital construction plan is a design task or project and approved title lists, compiled. The title lists list both transitional construction projects and facilities with the construction period in the planned year. For each object, the total design capacity, total estimated value is determined, and for transitional objects, the performance of work at the beginning of the planned year is indicated.
If the construction ends in the planned year, then the plan of the year should draw up its total estimated cost minus the work performed at the beginning of the year. If the construction goes to the next year, then the construction plan is determined by the general plan of construction. When the construction is designed for several years, the master plan gives calculations of the volume of all capital work and separately construction and installations in full with the division by years for the entire construction period.
The title lists for the planned year gives the plan of the year with the defense of the quarters, as well as the plan for introducing fixed assets also in quarterly breakdown.
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