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reduction of whole-day and intra replaceable idle times, increase of coefficient of working in shifts, more intensive use equipment, introduction of actions of NTP, professional development of the working personnel, etc.

So, definition of fixed assets as part of business assets which participates in production process a long time was given, keeping thus the natural form, and their cost is transferred to the produced product gradually, in parts, in process of use. Fixed assets share on production and non-productive. Carry means which directly participate in production to the fixed production assets, and to non-productive - those fixed assets which create conditions for life of workers. The special attention is paid to division of fixed assets into active and passive part. The increase in a share of active part of fixed assets promotes increase of indicators of production and economic efficiency of activity of the enterprise.

Carrying out the social works providing professional development of workers, improvement of working conditions and rest, improving actions, etc. the actions which are positively influencing on physical and spiritual a working condition.