1. Productive funds are fixed funds and circulating funds in the production field. Production funds include: construction facilities, production equipment, production tools, transportation tools, raw materials, fuel and auxiliary materials reserves, in-process products, semi-finished products and other funds. 2. Production is the basic link in the process of social reproduction. Therefore, production funds play an important role in the capital movement of the whole society and the capital circulation of enterprises. The scale of production funds is the material basis of social production scale or enterprise production scale. Whether the use direction of production funds is consistent with social needs determines whether the structure of social production or the structure of enterprise products is reasonable; The technical structure and level of production funds determine the level of labor production in society or enterprises; The utilization degree of production funds determines the movement speed of production funds of society and enterprises. 3. Non-productive funds are non-productive fixed assets and have no direct relationship with production costs, such as management expenses, sales expenses, sales taxes and surcharges, non-operating expenses, etc.

These are filled in non-productive funds, and liquid assets are filled in productive funds

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It is not obvious in financial statements, but you can prepare management reports according to your own situation and separate production.

for example, according to the arrangement of the management department, we can count the funds needed by the production department and the funds needed by the management department, so that we can see the production funds and non-production funds.

Current assets and non-current assets are divided according to the nature of assets. Current assets generally refer to assets that can be realized or used within one year or one year, and have nothing to do with production funds.

whether the use direction of production funds is consistent with social needs determines whether the structure of social production or the structure of enterprise products is reasonable; The technical structure and level of production funds determine the level of labor production in society or enterprises; The utilization degree of production funds determines the movement speed of production funds of society and enterprises.

in principle, the production fund quota should be calculated one by one according to the product variety. The basic formula for determining the production fund quota is: production fund quota = average daily output in the planned period × planned unit cost × production cycle × product cost coefficient.

nonproductive funds refer to funds other than production funds. Funds listed in the "fixed assets" account and the following lines in the balance sheet.

those that are not directly related to production costs, such as management expenses, sales expenses, sales taxes, surcharges and non-operating expenses. The fixed assets account is in the balance sheet, and the management expenses, sales expenses, sales taxes, surcharges and non-operating expenses are in the income statement.