TO PR = OF V - OF L ,

OF KG

Indicators and ways to improve the efficiency of using fixed assets.

Economic efficiency the use of production fixed assets is characterized by the degree of impact on increasing the volume of production, increasing labor productivity and profitability of the enterprise.

Indicators , characterizing the main production assets, are divided into two groups:

1) indicators of the relative size of funds;

2) indicators of economic efficiency of using fixed production assets.

I. 1. Average annual cost of fixed assets:

OF SR = OF NG + OF V * T V – OF L * T L ,

Where: T V - number of months of operation of introduced fixed assets, months;

T L- number of months of absence of liquidated fixed assets, months.

2. Capital security characterizes the cost of fixed assets per 1 unit

land area:

FOB = OF SR,

Where: S CX – area of ​​agricultural land, hectares;

3. Capital-labor ratio characterizes the degree to which workers are equipped with fixed assets.

F V = OF SR,

Where: R - number of average annual employees, people

II. 1. Return on assets characterizes the volume of products produced from each ruble used

for this fixed assets:

F OTD = VP ,

OF SR

Where: VP – volume of products produced for the period, rub.

2. Capital intensity reflects the amount of fixed assets in value terms spent on the production of a unit of product:

F EM = OF SR,

3. Profit rate is determined by the ratio of profit to the sum of the average annual cost of fixed and working capital and is expressed as a percentage. Reflects how much profit is received on capital.

N P = P_ ___ * 100,

OF SR + ObS

Where: P – enterprise profit, thousand rubles,

OS- average annual availability of working capital, thousand rubles.

Ways to improve efficiency production fixed assets

· Reducing the amount of idle equipment;

· Reducing intra-shift and whole-day equipment downtime for various reasons;

· Increasing the equipment shift ratio;

· Establishing rhythm of production;

· Increasing the level of cooperation and specialization of production;

· Improving the work of auxiliary and service production and workshops of the enterprise;

· Improving logistics and operational planning;

· Study of market needs, possible rapid production changeover;

· Improving material incentives for workers.

4. Indicators of the use of fixed production assets.

The state and degree of use of fixed assets determine the technical level of production, the pace and scale of its development, and its efficiency.

The efficiency of fixed assets is characterized by the volume of products produced over a certain period of time. Or return on fixed assets.

“The efficiency of using fixed assets in production depends on a number of factors:

firstly, on the share of the active part (machinery, equipment, etc.) in the total cost of the enterprise’s fixed assets, i.e. from their structure, since it is the active part that directly determines the output;

secondly, from the initial qualitative characteristics (reliability, durability, degree of automation, maintainability, design improvement, dimensions, unit power), which determine the feasibility of installing certain types of machines and equipment;

thirdly, on the state of the enterprise’s fixed assets at the moment (age of equipment, degree of wear and tear, scale of renewal, disposal, growth);

fourthly, on the level of use of fixed assets at the enterprise (how fully the equipment fleet is used, its capacity, its operating time during the year).”

“An objective picture of the use of fixed assets can be obtained using a well-founded system of indicators: private And general

The first solve specific, local problems: the use of certain types of fixed assets, the use of fixed assets at individual stages, stages of the production process, the characteristics of individual moments.

Thus, all indicators of the use of fixed production assets can be combined into three groups:

indicators of extensive use of fixed production assets, reflecting the level of their use over time;

indicators of intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity);

indicators of the integral use of fixed assets, taking into account the cumulative influence of all factors – both intensive and extensive.”

The first group of indicators includes: the coefficient of extensive use of equipment, the coefficient of equipment load, the coefficient of shift operation of equipment, the coefficient of shift mode of equipment operating time and a number of others.

Extensive coefficient equipment usage (K ext.) is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of operation according to the plan, i.e.

where T rev.f. – actual operating time of the equipment, h; T rev.pl. – operating time of equipment according to the norm (set in accordance with the operating mode of the enterprise and taking into account the minimum required time for carrying out scheduled preventive maintenance), h.

Extensive use of equipment is also characterized shift ratio its work, which is defined as the ratio of the total number of machine shifts worked by equipment of a given type during the day to the number of machines working in the longest shift. The shift ratio calculated in this way shows how many shifts each piece of equipment works on average annually.

Equipment load factor also characterizes the use of equipment over time. It is installed for the entire fleet of machines located in the main production. It is calculated as the ratio of the labor intensity of manufacturing all products on a given type of equipment to the fund of its operating time. Consequently, the equipment load factor, in contrast to the shift factor, takes into account data on the labor intensity of products. In practice, the load factor is usually taken equal to the value of the shift factor, reduced by two (with a two-shift operating mode) or three times (with a three-shift operating mode).

Based on the equipment shift indicator, it is calculated and coefficient of utilization of shift mode equipment operating time. It is determined by dividing the equipment shift ratio achieved in a given period by the shift duration established at a given enterprise (in the workshop).

However, the process of using equipment also has another side. In addition to intra-shift and all-day downtime, it is important to know how efficiently the equipment is used during the hours of its actual load. In some cases, equipment may not be fully loaded, operate in suboptimal modes, etc. Therefore, it is also necessary to use indicators of intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity). The most important of them is equipment utilization rate(K int.), calculated by the formula:

,

where Vf is the actual output of equipment per unit of time; Vn – technically justified production of products by equipment per unit of time (determined on the basis of the equipment’s passport data).

The third group of indicators for the use of fixed assets includes the coefficient of integral use of equipment, the coefficient of utilization of production capacity, indicators of the movement of fixed assets, indicators of capital productivity, capital intensity and a number of others.

Integral equipment utilization coefficient(K int..gr.) is defined as the product of the coefficients of the intensive K int. And extensive K ex. The use of equipment and characterizes its operation in terms of time and productivity (power):

Example

The Czech machine-building enterprise has 90 machines installed. The workshop operates in two shifts, the duration of the shift is 8 hours. The annual production volume is 280 thousand products, the production capacity of the workshop is 320 thousand products.

All machines work during the first shift, and approximately 50% of the entire machine park works during the second shift. The number of working days per year is 260, the actual operating time of the machine is 4000 hours per year.

Determine the shift coefficient, the coefficients of extensive, intensive and integral loading of workshop equipment.

1. Shift rate

cm =

2. Extensive load factor

3. Intensive load factor

4. Integral load factor

The most important indicators of the movement of fixed assets include: the growth index of fixed production assets, the coefficient of renewal of fixed production assets, the coefficient of intensity of renewal of fixed production assets, the coefficient of the scale of renewal of fixed production assets. stability coefficient of fixed production assets, renewal period of fixed production assets and a number of others.

Growth index of fixed assets(I p):

,

where F kg – production assets introduced in the reporting year; F ng - the cost of fixed production assets at the beginning of the year.

Newness coefficient of fixed production assets(To new), calculated by the formula:

,

where F new – production assets introduced in the reporting year; F kg - the cost of fixed production assets at the end of the year.

This indicator characterizes the share of new fixed assets at the end of the year. In a number of cases, it is proposed to use renewal rate(To rev.) calculated by the formula:

,

where F select. – production assets retired in the reporting year.

Coefficient of scale of renovation of fixed production assets(To m.obn.) characterizes the share of new funds in relation to their level at the beginning of the year. Traditionally it is determined by the formula:

For economic analysis it is determined renewal period for fixed assets(With update):

.

Stability coefficient of fixed production assets ( To Art.), which characterizes the funds preserved for further use:

,

Retirement rate of fixed assets(To select):

.

The above coefficients can be used both to study changes in fixed assets for a certain period, and for individual forms and directions of changes.

The main general indicators of the efficiency of using fixed assets are capital productivity, capital intensity and profitability of funds.

The capital productivity of fixed assets is calculated as the ratio of the volume of production value to the average annual cost of fixed assets using the following formula:

,

where V is the annual volume (production, sales) of products;

F – average annual cost of fixed assets.

For a manufacturing enterprise, indicators of product value are indicators of gross, marketable, sold and normatively net products, and for service sector enterprises - the volume of services sold.

Capital productivity of a trading enterprise is calculated as the ratio of the annual volume of trade turnover to the average annual value of fixed assets, thereby showing the size of turnover per ruble of fixed assets:

,

where T is the annual volume of trade turnover.

To characterize the volume of work of a trading enterprise, not only turnover is used, but also the volume of realized trade margins, i.e. gross income. Therefore, the capital productivity of a trading enterprise can also be determined by the ratio of gross income to fixed assets.

Capital intensity– the inverse indicator of capital productivity is calculated as the ratio of the average annual cost of fixed assets to the annual turnover:

.

The capital intensity indicator determines the required amount of fixed assets to carry out a certain volume of turnover.

Capital-labor ratio characterized by the cost of fixed assets per employee and is determined by the formula:

where H is the average number of employees.

Return on fixed assets– is the amount of profit per unit cost of fixed assets; calculated by the formula:

,

where P is the annual amount of profit.

The profitability of fixed assets is the most important indicator and is usually called the efficiency ratio of fixed assets.

Example. The average annual cost of the store's fixed assets is 600 thousand rubles. The annual turnover is 3000 thousand rubles, and the profit is 150 thousand rubles. The average number of employees is 10 people. Let's calculate the efficiency indicators for using fixed assets.

Capital productivity = 3000:600 = 5

Capital intensity = 600: 3000 = 0.2

Capital-labor ratio = 600: 10 = 60

Return on fixed assets = 150: 600 = 0.4. Or 40%

Example 2. Two enterprises produce the same products, their work for the year is characterized by the following data: the average annual cost of fixed production assets for the first enterprise is 8000 thousand. rub.; for the second – 14,000 thousand rubles: the first enterprise employs 4,000 people. Product output per worker at the first plant is 3,000 rubles, at the second 3,600 rubles. determine the capital-labor ratio and capital productivity for these enterprises.

1. The capital-labor ratio for the first and second enterprises is calculated

2. Capital productivity for the first and second enterprises is determined

Answer: F v1 = 2000 rub./person; F v2 =2800 rub./person; F o1 =1.5 rub./year; F o2 =1.28 rub./year.

Conclusion

Summarizing the results of the study, we will formulate the main conclusions.

Fixed assets are means of production that serve over a long period, transfer their value to manufactured products gradually, in parts, during their service life and have a significant cost per unit.

The fixed assets of an enterprise form part of their material and technical base, the growth and improvement of which is the most important condition for increasing the volume of trade turnover, profits and improving their technical equipment.

The service life of fixed assets is determined by the time during which the turnover of fixed assets occurs, and it is called useful life of fixed assets. The cost of fixed assets transferred to goods sold during this period forms a depreciation fund.

For accounting, compiling a balance of fixed assets, reporting, revaluations and inventories, it is necessary to classify fixed assets - according to their role in the production process, functional purpose, forms of ownership, methods of participation in production, sales and organization of consumption of products, by ownership.

For accounting and planning of fixed assets, natural and cost indicators are used. Natural indicators are used to calculate production capacity, draw up balances of equipment availability, determine the technical composition and condition of fixed assets. Cost indicators necessary to take into account the dynamics of fixed assets, planning expanded production, establishing depreciation, depreciation, calculating production costs, and enterprise profitability.

Valuation of fixed assets can be carried out according to the following types of value:

Initial;

Restorative;

Current (balance sheet);

Residual;

Liquidation.

In accordance with the procedure for revaluing fixed assets of an enterprise, the primary valuation method is used to determine their full replacement and residual replacement cost. When valuing fixed assets using this method, their full replacement cost is determined, i.e. the total cost of expenses that the organization would have to undertake. Owner of them. If it is completely replaced with similar new objects at market prices and tariffs in effect on the date of revaluation.

In the process of operation, fixed assets are subject to wear and tear. The amount of depreciation of fixed assets is determined based on the cost and amortization period. Depreciation charges are one of the main sources of reproduction of fixed assets.

In a market economy, there is increasing interest in the cost characteristics of fixed assets, analysis of their condition, and the need for timely replacement. When analyzing fixed assets, one should study their composition, structure, dynamics; assess the technical condition, degree of renewal and technical improvement; identify the provision of fixed assets, the level of intensive and extensive load; determine existing reserves for the best use of funds.

Improving the use of fixed assets is reflected in the financial results of the enterprise due to: increasing production output, reducing costs, improving product quality, reducing property taxes and increasing balance sheet profit.

The increase in fixed assets and production capacity of industry, its branches and enterprises is achieved through new construction, as well as reconstruction and expansion of existing enterprises.

Reconstruction and expansion of existing factories and plants, being a source of increasing fixed assets and production capacities of enterprises, at the same time make it possible to better use the production apparatus available in industry.

The decisive part of the increase in production in the industry as a whole is obtained from existing fixed assets and production capacities, which are several times higher than the new assets and capacities introduced annually.

It is known that at enterprises, in addition to operating machines, machines and units, some of the equipment is in repair and reserve, and some is in storage. Timely installation of uninstalled equipment, as well as the commissioning of all installed equipment, with the exception of part that is in planned reserve and repair, significantly improves the use of fixed assets.

In mechanical engineering, an important direction for improving the use of equipment is to increase the shift in the use of equipment. Currently, the shift ratio in the engineering industry is less than 1.4, i.e., about 70% of two-shift work. Increasing the equipment shift ratio to 1.75-1.8 will increase product removal from a unit of equipment by approximately 25%. Improving the use of fixed assets in an enterprise can be achieved by:

Releasing the enterprise from excess equipment, machinery and other fixed assets or leasing them;

Timely and high-quality implementation of scheduled maintenance and major repairs;

Acquisition of high-quality fixed assets;

Increasing the level of qualifications of service personnel;

Timely renewal, especially the active part, of fixed assets in order to prevent excessive moral and physical wear and tear;

Increasing the shift ratio of the enterprise, if this is economically feasible;

Improving the quality of preparation of raw materials and materials for the production process;

Increasing the level of mechanization and automation of production;

Ensuring, where economically feasible, the centralization of repair services;

Increasing the level of concentration, specialization and combination of production;

Introduction of new equipment and progressive technology - low-waste, non-waste, energy- and fuel-saving;

Improving the organization of production and labor in order to reduce losses of working time and downtime in the operation of machinery and equipment.

Ways to improve the use of fixed assets depend on the specific conditions prevailing at the enterprise over a given period of time.

To assess the efficiency of using funds, it is advisable to use both general indicators that characterize the efficiency of use of the entire set of funds, and private indicators that characterize the efficiency and use of individual groups of funds.

The change in fixed assets over time is characterized by the following indicators: the retirement rate of fixed production assets, the coefficient of integral use of equipment, the coefficient of newness of fixed assets, the coefficient of serviceability of assets, the depreciation rate of assets, etc. - and they were comprehensively reviewed and studied by me.

General performance indicators include indicators of capital productivity, profitability, capital intensity, and capital-labor ratio.

List of sources used

1. PBU 6/01 Depreciation of fixed assets

2.PBU 6/01 – “Accounting for fixed assets”

3. Kantor E.L., Makhovikova G.A., Kantor V.E. "Enterprise economy". – St. Petersburg: Peter 209

4. Magomedov A.M. “Enterprise Economics”: Textbook for University / - 2nd ed., additional. – M.: Publishing House “Exam”, 2004

5. Tertyshnik E.V. “Enterprise Economics” M.: Publishing House “Exam”, 2005

6. Chuev I.N., Chechevitsyna L.N. “Enterprise Economics” Textbook – 2nd ed., revised. and additional – M.: Publishing and trading corporation “Dashkov and K 0”, 2005.-416 p.

Date __________________ ______________

Return back to

The coefficient of renewal of fixed assets is the cost of fixed industrial and production assets newly received by the enterprise during a given period divided by the cost of fixed assets available at the enterprise at the end of this reporting period.

It represents the ratio of the value of new funds introduced during the year to their total value at the end of the year.

K input is equal to fixed assets introduced divided by fixed assets at the end of the year

Kobn = Cost of new / Cost of fixed assets at the end of the year.

Arrival rate

To receipts = cost of received fixed assets / cost of fixed assets at the end of the year.

Be careful when calculating renewal and receipt ratios. The renewal coefficient takes into account the cost of introduced fixed assets, and the receipt coefficient takes into account the cost of received fixed assets.

Some textbooks only take into account the update factor. In these textbooks, the renewal coefficient = the cost of fixed assets received during the year from various sources / Cost of fixed assets at the end of the year.

Attrition rate

The retirement rate of fixed assets is the cost of fixed industrial and production assets that left the enterprise in a given reporting period divided by the cost of fixed industrial and production assets available at the enterprise at the beginning of this reporting period.

It is calculated as the ratio of the value of funds disposed of during the year to the value of funds at the beginning of the year.

The retirement ratio is equal to the fixed assets retired divided by the fixed assets at the beginning of the year.

Growth rate

The growth rate of fixed assets is the amount of growth of fixed industrial and production assets divided by the value of fixed industrial and production assets at the beginning of the period.

The numerator of this formula is determined as the difference between the value of fixed assets received and disposed of during the reporting period.

Update Rate Factor

Kint = V/P
B - cost of disposed fixed assets during the year in all areas of disposal
P - the cost of fixed assets received during the year from various sources

Elimination rate

It is calculated as the ratio of liquidated fixed assets for the year to the value of fixed assets at the beginning of the year.

To be liquidated = Fixed assets liquidated / Fixed assets at the beginning of the year

Replacement rate

Replacement = cost of liquidated fixed assets / cost of new fixed assets received

The study of the intensity of changes in the levels of a series over time is ensured by calculating the following main indicators of dynamics (intensity).

Absolute increase represents an absolute indicator of the difference between a given level and the level taken as the basis of comparison; in this case, absolute growth with a variable base is otherwise called growth rate.

Growth coefficient and growth rate are relative indicators that express if the coefficient is how many times the level of a given period is greater or less than the base one, or if the rate is what percentage the level of a given period was from the base one.

Rate of increase is a relative indicator expressing how many percent a given level is more or less than the base level.

Absolute value of 1% increase shows what absolute value is hidden behind the relative indicator - one percent of growth.

When calculating indicators, the following conventions are used:

y i - the level of any period (except the first), called the level of the current period;

y i -1 - level of the period preceding the current one;

y k – level taken as a constant base of comparison (often the initial level).

n – number of levels of the series.

21. Methods for aligning statistical dynamics series.

In statistics, identifying the main trend in the development of a trend phenomenon is also called time series alignment, and methods for identifying the main trend are called alignment methods.

Alignment makes it possible to characterize the peculiarity of the change over time of a given DR in the most general form, as a function of time.

The main alignment methods are as follows: 1. enlargement of intervals DR - the original series of dynamics is replaced by another, the indicators of which relate to longer periods of time. For each such indicator, either the total level for the interval or the average level value in the enlarged interval is taken; 2. Moving average method – enlarged intervals are formed from the same number of levels. Each subsequent interval is obtained by a gradual movement from the initial level to one level. For enlarged intervals, a moving average is determined through the sum of the level values; 3. analytical leveling method - actual levels are replaced by levels calculated based on a certain curve, i.e. an equation expressing the pattern of changes in a phenomenon as a function of time. The basis for choosing the type of equation is a meaningful analysis of the essence of the development of this phenomenon and an analysis of the graphical representation of the DR. The analysis results are based on the use of the most common functions.

22. Extrapolation of statistical dynamics series.

Extrapolation is the process of finding the values ​​of a characteristic outside the analyzed period. The possibility of extrapolation is due to two circumstances: firstly, that the general conditions that determined the development trend in the past have not undergone significant changes in the future and, secondly, that the development trend of the phenomenon is characterized by one or another analytical equation. Also, the use of extrapolation for forecasting should be based on the assumption that the found pattern of development within the dynamic series is preserved outside this series.

The coefficient of renewal (input) of fixed assets (K rev) proves the proportion of new fixed assets in the composition of all fixed assets and is calculated by the formula:

where C input is the initial cost of newly introduced fixed assets for the analyzed period, thousand rubles;

Ccon - the cost of fixed assets at the end of the same period, thousand rubles.

The retirement rate of fixed assets (K vyb) shows what proportion of fixed assets available at the beginning of the reporting period was retired during the reporting period due to disrepair and wear and tear, and is determined by the formula:

where C selected is the cost of retired fixed assets for the analyzed period;

From beginning - the cost of fixed assets at the beginning of the analyzed period, thousand rubles.

The growth rate of fixed assets (Kpr) characterizes the process of updating fixed assets, taking into account the amount of disposal of obsolete assets and is determined by the formula:

An example of calculating the coefficients of renewal, disposal and growth of fixed assets for the analyzed period 2003-2006. is given in table. 1.

Table 1. Calculation of coefficients for renewal, disposal and growth of fixed assets for the analyzed period

			Price			Coefficient
	for the beginning of the year	at the end of the year			growth			growth
			fixed assets, thousand rubles
Total for the analyzed period

Each enterprise must independently, based on its capabilities, economic feasibility, as well as development prospects and competitive requirements, determine the advantages and preferences of input, disposal or growth.

Analysis of the technical condition of fixed assets is carried out by comparing the coefficients with each other. So, for example, comparing the coefficient of renewal of fixed assets with the coefficient of retirement makes it possible to establish the direction of change in fixed assets: if the ratio of the coefficients is less than one, then fixed assets are used primarily to replace obsolete ones; if the ratio of the coefficients is greater than one, new fixed assets are used to replenish existing ones. In our example, fixed assets over all years of the study were used to replenish existing funds, which ensured their significant increase.

When determining the technical condition of fixed assets, one should also calculate the period for their renewal. This allows the company to more clearly see its capabilities for updating and the prospects for developing its technical base.

The renewal period for fixed assets (T rev) is determined by the ratio of the initial cost of fixed assets at the beginning of the period to the cost of received fixed assets (C input) for the analyzed period:

Based on the data in table. 1 update period by year of the analyzed period is as follows (Table 2).

Table 2. Time frame for updating fixed assets

1. Initial cost of fixed assets, thousand rubles.
2. Commissioning of fixed assets, thousand rubles.
3. Duration of renewal of fixed assets, years (page 3 = page 1 / page 2)

As we can see, a positive fact is the fact of a systematic reduction in the renewal period of fixed assets, which during the analyzed period decreased by more than 5.5 years.

The wear rate of fixed assets (K wear) characterizes the average degree of their wear and is determined by the formula:

where C out is the cost of depreciation of all or corresponding types of fixed assets, thousand rubles;

C p - the cost of all or individual types of fixed assets, thousand rubles.

The serviceability coefficient of fixed assets (Kr) shows what share their residual value is of the original cost for a certain period. It is determined by the formula:

The serviceability coefficient of fixed assets can also be calculated by subtracting the percentage of wear and tear from 100%.

Calculation of depreciation and serviceability rates of fixed assets is carried out according to table. 3.

Table 3. Calculation of wear and service rates of fixed assets at the enterprise for 2003-2006.

	Initial cost of fixed assets, thousand rubles.		Residual value of fixed assets, thousand rubles.		Depreciation of fixed assets, thousand rubles.		Wear rate		Usability factor
	for the beginning of the year	at the end of the year	for the beginning of the year	at the end of the year	for the beginning of the year	at the end of the year	for the beginning of the year	at the end of the year	for the beginning of the year	at the end of the year
					gr. 6 = gr. 2 - gr. 4	gr. 7 = gr. 3 - gr. 5	gr. 8 = gr. 6 / gr. 2	gr. 9 = gr. 7 / gr. 3	gr. 10 = gr. 1 - gr. 8	gr. 11 = gr. 1 - gr. 9

As you can see, the depreciation of fixed assets at the enterprise is significant (20%), but the positive thing is not the deterioration in the serviceability coefficient of fixed assets, but its stabilization.

Analysis of the technical condition of fixed assets requires the enterprise to develop a program for introducing new equipment and commissioning new production facilities. At the same time, special attention is paid to the introduction of advanced equipment, to increasing the share of highly mechanized and automated production processes that increase the competitiveness of the enterprise and its products.

To maintain the technical level of the enterprise, its uninterrupted functioning and development, it is necessary to carry out work to maintain fixed assets.

• analysis of the implementation of the fixed assets repair plan;
• determination of the share of costs for major repairs to the average annual cost of fixed assets and to the amount of depreciation;
• analysis of the enterprise's repair base.

Analysis of the implementation of the plan for the repair of fixed assets on the basis of primary plant accounting data allows us to determine:

• repair costs - total;
• including the costs of major repairs and from there the costs of repairs carried out in an economic way.

Comparison of costs according to the plan and actual data allows us to analyze the implementation of the plan for the repair of fixed assets using all analyzed indicators, as well as by calculating the share of capital repairs and the share of work performed by the enterprise itself.

Calculation of the share of capital repair costs to the average annual cost of fixed assets and the amount of depreciation allows us to determine how fully the in-plant source of financing is used, and to establish how the volume of repair work changes depending on the average annual cost of fixed assets.

Practice shows that enterprises often do not fully use depreciation funds for repairs or for other purposes.

To determine the amount of financing for repair work and the level of its use, it is advisable for enterprises to create a repair fund. It is especially important to create it at those enterprises where large volumes of repair work or complex and expensive repair work on individual objects are carried out. At the same time, the repair fund should be created not in thousands of rubles, as is done in many enterprises, but as a percentage of the average annual cost of fixed assets. This allows you to change the volume of financing of repair work for reporting periods depending on changes in their average annual cost over the same periods.

Economists of the enterprise, with the involvement of the chief mechanic and power engineer with knowledge of the system of scheduled preventive maintenance of the expected volume of repair work, the volume of repair costs for a number of years of the past period, taking into account the specifics of the enterprise and a number of other factors, determine the estimate of repair costs for the planned year. Next, the specific weight of the cost estimate amount is calculated as a percentage of the cost of fixed assets at the beginning of the year. And this percentage for the entire planned year is taken as fundamental for determining the amount of repair costs for the planned period.

For example, the estimate of repair costs for 2006 amounted to 200 thousand rubles. The average annual cost of fixed assets is determined for 2006 - 4000 thousand rubles. We determine the share of the repair cost estimate to the cost of fixed assets (200 / 4000) × 100 = 5%. Next, the amount of repair costs for each reporting period is calculated. If at the end of the first quarter the cost of fixed assets was 3,800 thousand rubles, then the volume of financing for this period was 190 thousand rubles. (3800 thousand rubles × 5%), and if in the second quarter fixed assets amount to 4300 thousand rubles, then the volume of financing for repair work is 215 thousand rubles. (4300 × 5), etc.

This approach to the formation of repair costs makes it possible to determine the amount of costs in advance with a sufficient degree of accuracy, to prevent sharp fluctuations in the cost of production for the reporting period and to predetermine the expected profit.

To determine the repair capabilities of the enterprise and the need for development, an analysis of the repair base is carried out. To do this, it is recommended to compare over a 3-5-year period of time the average number of workers of the enterprise with the number of workers employed in repair services, as well as the number of units of installed equipment in the plant with the number of it in repair services. In this case, if possible, it is necessary to take into account the technical parameters of the equipment used, changes in repair costs in the cost of production, the level of qualifications of repair personnel, the average level of their wages and other indicators.

Analysis of technical and economic indicators of the use of fixed assets

Analysis of technical and economic indicators of the use of fixed assets includes:

• analysis of equipment usage indicators by time and power;
• analysis of equipment usage indicators by quantity;
• shift ratio analysis;
• general analysis of capital productivity;
• factor analysis of capital productivity;
• analysis of the efficiency of development of fixed assets.

Analysis of equipment usage indicators by time and power

Analysis of equipment use over time (extensive use) comes down to determining the changes that occurred in the reporting period compared to the base period due to the reduction of various types of downtime and unscheduled interruptions.

Extensive use of equipment consists in determining the time of its actual operation and comparing it with various funds of time: calendar (T k), routine (T r), located according to plan (T pl).

The level of equipment use over time is characterized by coefficients calculated as the ratio of actually worked time: to the calendar fund; to the regime fund; to the fund available according to the plan (see Table 4).

Table 4. Example of calculating equipment usage by time per month

Index	Symbol	Absolute expression
Number of calendar days in a month
Number of working days
Number of shifts
Established shift duration, hours
Number of installed equipment
Number of operating equipment
Calendar time fund, machine hours (30 × 24 × 10)
Regime fund of installed equipment (22 × 2 × 8 × 10)
Scheduled repair time, machine hours
Fund of time available according to the plan, machine hours (3520 - 120)
Downtime, machine hours
Actual time worked, machine hours
Odds: a) T fact / T k b) T fact / T r c) T fact / T pl

Equipment utilization analysis by power (intensive use) expresses the degree to which the equipment's capacity is used during its actual operation.

The level of equipment utilization in terms of power is characterized by the coefficient of intensive equipment load (Kin), calculated as the ratio of the basic specific labor intensity of products (T.b.) to the reported specific labor intensity (T.u. from):

The specific labor intensity (T y) of products, respectively, in the base or reporting periods is determined by the ratio of the actual labor intensity of products (T fact) to the actual volume of production (VP) in value terms:

At enterprises where homogeneous products are produced, the indicator of intensive use of equipment is determined by the formula:

where N fact is the actual production output per unit of time in the corresponding natural units of measurement;

N max - the maximum possible quantity of products according to equipment performance standards for the same period of time and in the same units of measurement.

The productivity standard is the calculated potential productivity of the equipment per unit of operating time.

Analysis of equipment usage indicators by quantity

Analysis of the use of equipment by quantity shows the quantitative change in the use of equipment at the enterprise in the reporting period compared to the base one.

Available equipment - all equipment of the enterprise, regardless of its location and technical condition.

Installed equipment - equipment that has been put into operation, including those undergoing major repairs and modernization.

Actually operating equipment is equipment that was in operation, regardless of the duration of its operation during the reporting period.

The level of equipment use by quantity is characterized by coefficients calculated as ratios:

a) installed (or actually operating) equipment to available equipment, that is, this coefficient is used to analyze the dynamics of the use of the existing fleet of equipment listed on the balance sheet, and allows you to find out the amount of uninstalled equipment and outline measures to speed up its commissioning;

b) actually operating equipment to installed equipment, that is, this coefficient characterizes the degree of use of the amount of equipment intended for operation at one enterprise within a certain period.

An example of calculation is given in table. 5.

Table 5. Equipment usage analysis

Type of equipment	Quantity	Including in workshops:
		production			auxiliary
			from it in groups			from it in groups
			metal-cutting			metal-cutting
1. Available equipment
2. Installed equipment
3. Actually working Odds: page 2 / page 1 page 3 / page 1 page 3 / page 2

The impact on capital productivity of a quantitative change (reduction or increase) of uninstalled and unused (or excess) equipment in the reporting period compared to the base period is determined by comparing capital productivity for the base period based on the base production output:

a) at the cost of fixed assets in the base period;

b) at the base value of fixed assets minus (or addition) the amount of reduction (or increase) of uninstalled and unused (or excess) equipment compared to the base period.

Example 1

The cost of fixed assets in the base period is 15,000 thousand rubles, and the volume of gross output is 30,000 thousand rubles. In the reporting period, uninstalled and unused equipment decreased by 1,000 thousand rubles. The change in capital productivity will be:

a) given the cost of fixed assets and the volume of gross output in the base period, capital productivity is equal to: 30,000 / 15,000 = 2 rubles;

b) with the base volume of gross output and the base value of fixed assets, taking into account their reduction by 1000 thousand rubles. capital productivity is equal to: 30,000 / (15,000 - 1000) = 2.14 rubles.

The increase in capital productivity as a result of the reduction of uninstalled and unused equipment will be: 2.14 - 2 = 0.14 rubles, or 14 kopecks. from every ruble of the value of fixed assets.

Shift Rate Analysis

Shift coefficient (K cm) is an indicator characterizing the use of the equipment fleet in terms of quantity and time. It reflects the time of whole-shift use of a unit of installed equipment and is defined as the ratio of worked machine shifts (P 1, P 2, P 3) to the amount of installed equipment (P set):

K cm = (P 1 + P 2 + P 3) / P set.

Example 2

The enterprise has 300 pieces of equipment installed, 200 machines worked on the first shift, 150 on the second, and 100 machines on the third. The shift coefficient (K cm) is equal to: (200 + 150 + 100) / 300 = 1.5 shifts.

The change in capital productivity due to a change in the shift ratio (ΔФ cm) in the reporting period compared to the base period is determined by the formula:

Example 3

Capital productivity in the base period (Fb) was 5 rubles, the shift coefficient in the reporting period (K see from) was 1.5; in the base (K see b) period - 1.4. The decrease in capital productivity due to changes in the shift ratio amounted to ≈ 0.36 rubles, or 36 kopecks.