The average annual cost of production fixed assets (fixed assets, funds) is calculated in economic activity enterprises with the following goals:

• Entering information into the relevant accounting and statistical reporting,
• Determination of the tax base for property settlements;
• Achievement of managerial and financial goals of an internal nature.

The full book value of the fixed assets object is the initial price of the object, adjusted for the revaluation amount (that is, when the asset is depreciated). Revaluation may be due to:

• reconstruction,
• retrofitting,
• modernization,
• completion,
• partial liquidation.

In the process of use, fixed assets are subject to wear and tear, while losing in full or in part their original properties, so their calculations average annual cost affect the determination of residual value.

The residual value is calculated by subtracting the amount of depreciation (deductions) from the amount of the initial cost.

Fixed assets are characterized by the fact that they are able to transfer their value to the finished product (goods) over a certain long period, consisting of several cycles. That is why the organization of accounting simultaneously reflects and retains the original form, including the loss of price over time.

To study the formula for the average annual cost of fixed production assets the composition of fixed assets should be considered in more detail.

The fixed assets (means) of production include:

• Buildings that are architectural objects and are used to create working conditions (garages, warehouses, workshop premises, etc.).
• Structures consisting of objects of an engineering construction type and used in the process of transportation (tunnels, bridges, track construction, water supply systems, etc.).
• Transmission devices through which the transmission of electricity, as well as gas and oil.
• Machinery and equipment, including presses, machine tools, generators, engines, etc.
• Devices for making measurements.
• Electronic computing and other equipment.
• Vehicles including locomotives, cars, cranes, loaders, etc.
• Tools and inventory.

The formula for the average annual cost of fixed assets

The formula for the average annual cost of fixed assets is as follows:

Sof \u003d Spn + (Svved * M) / 12 - (Svyb x Mvyb) / 12

Here Sof is the average annual cost of fixed assets,

С mon - the initial cost of funds,

Svved - the value of the introduced funds,

M is the number of months of operation of newly introduced funds,

Svyb - the cost of retired funds,

Mrelease - the number of months of retirement,

The formula for the average annual cost of fixed assets contains indicators in their initial cost, which is formed at the time of acquisition. In case of revaluation of fixed assets in the organization, the cost is taken as of the date of the last revaluation.

The formula for the average annual cost of production fixed assets according to the balance sheet

The formula for the average annual cost of fixed production assets can be calculated using information from financial statements enterprises. This accounting method is used to calculate the company's profitability indicators.

The formula in accordance with the balance sheet is calculated by finding the sum of indicators for the balance sheet line "Fixed assets" at the end of the reporting year and at the end of the base year (previous year), then the amount must be divided by 2 or multiplied by 0.5.

For calculations using the formula, information is taken from the balance sheet, covering the totality of transactions not only for the period as a whole, but also separately for each month.

The formula for these calculations is as follows:

Sof \u003d PS + (Svvod × M) / 12 - [D (12 - L)] / 12

Here PS is the initial cost of OF,

Conversion - the cost of the funds introduced,

M - months of validity of the introduced funds,

D - the cost of liquidation of funds,

L - the number of months of operation of retired funds.

Examples of problem solving

EXAMPLE 1

For one of the enterprises in the industry, the following data are available, presented in tables 1 and 2.

Table 1

Types of fixed production assets	OPF cost as of 01.01.08			Put into operation for the year			OPF retired for the year			Annual depreciation rate for renovation
		by residual value, thousand rubles	wear factor (%)	at full initial cost, thousand rubles.		wear factor (%)	at full initial cost, thousand rubles.	their residual value, thousand rubles.	wear factor (%)
											Building	500	300	0,4	01.04.08100	0	0	01.10.0830	5	0,84	5,4
Structures	150	147	2	01.03.0880	70	0,13	01.09.0820	2	0,9	6,0
Transfer devices	80	50	0,38	01.07.0830	29,7	1	5,0
cars and equipment	1840	1656	10	01.05.08200	192	4	01.04.08100	10	90	11,8
Vehicles	198	90	0,55	01.11.0812	10	0,17	12,2

Define

1. The cost of fixed production assets in the assessment of the full initial cost at the end of the year.

2. The average annual cost of fixed production assets (according to the full initial and residual value) for their active part and for the enterprise as a whole.

3. The average rate of depreciation for renovation.

4. Indicators of the structure of fixed production assets at full initial cost at the beginning and end of the year.

5. Indicators of wear and tear of fixed production assets at the beginning and end of the year.

6. Indicators of input and disposal of fixed production assets.

7. Indicators of return on assets of all fixed assets and their active part. Show the relationship between them.

8. Indicators of capital-labor ratio and capital intensity of manufactured products.

9. Growth in the cost of manufactured products due to an increase in the volume of fixed production assets, due to an increase in the efficiency of their use (thousand rubles).

10. Justify the necessary increase in the cost of production assets on next year if the company plans to increase output by 15% (thousand rubles).

Analyze the results. Draw your own conclusions.

Solution

1. The cost of fixed production assets in the assessment at full historical cost at the end of the year can be calculated using the formula:

K \u003d N + P - V

where K is the value of funds at the end of the year;

H is the value of funds at the beginning of the year;

P - the cost of funds received during the year;

B is the value of funds retired during the year.

Calculate the cost of funds for each category:

Buildings: K \u003d 500 + 100 - 30 \u003d 570 thousand rubles.

Structures: K \u003d 150 + 80 - 20 \u003d 210 thousand rubles.

Transfer devices: K \u003d 80 + 30 - 0 \u003d 110 thousand rubles.

Machinery and equipment: K \u003d 1840 + 200 - 100 \u003d 1940 thousand rubles.

Vehicles: K \u003d 198 + 12 - 0 \u003d 210 thousand rubles.

Total: K \u003d 570 + 210 + 110 + 1940 + 210 \u003d 3040 thousand rubles.

The cost of fixed production assets in the assessment of the full initial cost at the end of the year amounted to 3040 thousand rubles.

2. The average annual cost of fixed production assets can be calculated using the formula:

where Ссг is the average annual cost of funds;

C n - the cost of funds at the beginning of the year;

C in - the cost of funds introduced during the year;

With vyb - the cost of funds retired during the year;

M is the number of months of operation of the funds per year.

Calculate the average annual cost of fixed assets for the whole enterprise at historical cost:

The active part of the funds is represented by a group of machines and equipment, since only they have a direct impact on the object of labor.

Calculate the average annual cost of the active part of fixed assets at historical cost:

The residual value of funds can be determined as the product of the original cost and the coefficient of validity (1 - depreciation coefficient).

For example, the residual value of structures at the beginning of the year will be:

C rest \u003d 150 * (1 - 0.02) \u003d 147 thousand rubles.

Calculate the average annual value of fixed assets for the whole enterprise at the residual value:

Calculate the average annual cost of the active part of fixed assets at the residual value:

3. We define the average depreciation rate as the arithmetic average:

4. The structure of fixed assets shows the ratio between groups of fixed production assets. The share of each group is calculated as the ratio of the value of fixed assets of this group to the total initial cost of all funds. For example, specific gravity buildings at the beginning of the year will be 18.1% (500*100/2768).

We present the structure of funds in the table:

Types of OPF	For the beginning of the year		At the end of the year
	sum	%	sum	%
Building	500	18,1	570	18,8
Structures	150	5,4	210	6,9
Transfer devices	80	2,9	110	3,6
cars and equipment	1840	66,5	1940	63,8
Vehicles	198	7,2	210	6,9
Total	2768	100	3040	100

5. The coefficient of validity of fixed assets, reflects the share of the value of funds saved during the operation:

where C p - the initial cost of fixed assets;

С ost - the residual value of fixed assets.

The depreciation coefficient of fixed assets reflects the share of the value of assets lost during the operation:

K and \u003d 1 - K g

Let's calculate the indicators for the building group at the beginning of the year:

K and \u003d 1 - 0.6 \u003d 0.4

Similarly, we calculate the indicators for other groups in the table:

Types of OPF	For the beginning of the year				At the end of the year
Initial price	residual value	K g	K and	Initial price	residual value	K g	K and
Building	500	300	0,60	0,40	570	395	0,69	0,31
Structures	150	147	0,98	0,02	210	215	1,02	-0,02
Transfer devices	80	50	0,63	0,38	110	79,7	0,72	0,28
cars and equipment	1840	1656	0,90	0,10	1940	1838	0,95	0,05
Vehicles	198	90	0,45	0,55	210	100	0,48	0,52

6. Coefficient of introduction - shows the share of fixed assets introduced during the year in the average annual cost of fixed assets of the enterprise:

The retirement ratio reflects the share of retired fixed assets in the average annual value of fixed assets:

7. Return on assets - an indicator of output per 1 ruble of the value of fixed assets. To calculate the return on assets, the formula is used:

F otd \u003d VP / OF average year

where Ф otd - capital productivity, rub.;

VP is the annual output of marketable (gross) products, rub.;

OF average year - the average annual cost of fixed assets, rub.

Calculate the return on assets of all fixed assets:

To assess the return on assets of active funds, we determine their average annual cost.

Task #1. Determine the average annual cost of the fixed production assets of the company, if the cost of the fixed production assets owned by the enterprise at the beginning of the year, the amount of equipment retired due to depreciation in early March and the amount of equipment that the enterprise purchased and installed at the end of September of this year are known.

Table 1.1

OF cost:
at the beginning of the year, in million de
introduced, in million de
dropouts, million de

F SG - the average annual cost of fixed assets;

FNG =280 million de - the value of fixed assets at the beginning of the period;

Ф вв =38 million de, Ф vyb =54 million de - the cost of input and retired (withdrawn) fixed assets;

m 1 =3 - the number of full months of operation of the introduced fixed assets from the moment of introduction until the end of the current year, months;

m 2 =10 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal until the end of the current year, months;

Answer:

Task number 2. The cost of the company's fixed production assets as of January 1 of the reporting year is known, as well as the fact that at the beginning of the II quarter new equipment was purchased, and at the end of the IV quarter the worn-out equipment was liquidated. Determine the average annual cost of fixed assets on January 1 of the next year, using the data from the table below.

Table 2.1

OF cost:
at the beginning of the year, in thousand de
introduced, in thousand de
retired, in thousand de

F NG \u003d 705 thousand de -

Ф вв =210 thousand de, Ф vyb =208 thousand de - the cost of input and retired (withdrawn) fixed assets, de;

m 1 =9 - the number of full months of operation of the introduced fixed assets from the moment of introduction until the end of the current year, months;

m 2 =0 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal until the end of the current year, months;

Answer:

Task #3. During the year, a certain amount of new equipment was installed, and part of it was put into operation on April 1, 2003, and the rest - from July 30, 2003. On September 1, 2003, 12% of the equipment owned by the enterprise dropped out due to their high degree of wear. Determine the average annual cost of fixed assets using the data from the table below.

Table 3.1

Options
Number of units of equipment introduced:
The cost of a unit of commissioned equipment, in thousand deu
Number of equipment owned by the enterprise as of 01.01.2003, pcs.
Cost of a unit of retired equipment, thousand deu

F SG - the average annual cost of fixed assets, de;

FNG =2.4 million de - the cost of fixed assets at the beginning and end of the period, de;

F vv, F vyb - the cost of input and output (withdrawal) of fixed assets, de;

m 1 - the number of full months of operation of the introduced fixed assets from the moment of introduction until the end of the current year, months;

m 2 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal until the end of the current year, months;

F choice = 47 105 = 4.935 million de.

Task #4. Determine the average annual cost of fixed assets according to the data from table 4.1. Moreover, it is known that the cost transport services amounted to 12% of the cost of acquired fixed assets, and installation - 9%.

Table 4.1

Options
The cost of fixed assets at the beginning of the current year, in thousand deu
The cost of OF acquired: amount, in thousand de	September
The cost of OF, retired: amount, in thousand de

F SG - the average annual cost of fixed assets, de;

F NG \u003d 400 thousand de. - the cost of fixed assets at the beginning and end of the period, de;

F cc, F vyb \u003d 28 thousand de. - the cost of input and output (withdrawal) fixed assets, de;

m 1 \u003d 3 - the number of full months of operation of the introduced fixed assets from the moment of introduction until the end of the current year, months;

m 2 =2 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal until the end of the current year, months;

Answer:

Task number 5. Determine the average annual cost of FA in the planning year, based on the following data for the base and planning years.

Section 2. Formation of property and use of the main factors of production

Topic 2. Fixed assets of the enterprise

Practical work

Target: learn to give a comprehensive description of the fixed assets of the enterprise, analyze the effectiveness of their use and assess the future needs of the enterprise for them. To achieve this goal, it is necessary to solve a number of tasks: Master the methods of calculating the coefficients that characterize the structure of the main production assets of the enterprise; Learn to count different types cost of fixed assets of the enterprise; master modern methods calculation of the depreciation rate and depreciation charges; Learn to evaluate the effectiveness of the use of fixed assets of the enterprise; Learn to determine the economic profitability of a leasing transaction.

Tasks for the development of methods for calculating the coefficients characterizing the structure of the main production assets of the enterprise

The basis of the characteristics of the composition and structure of fixed assets of the enterprise is the calculation of the coefficients of renewal, disposal and growth of fixed assets.

Task 1

Formulation of the problem:

The main production assets of the enterprise at the beginning of 2005 amounted to 3,000 thousand rubles. During the year, fixed assets were commissioned in the amount of 125 thousand rubles, and liquidated - in the amount of 25 thousand rubles. calculate the value of fixed assets at the end of the year.

Technology for solving the problem:

The cost of fixed production assets at the end of the year is the value of fixed assets at the beginning of the year, taking into account the changes that have occurred in their structure during this year:

(1)

where F to ;

F cc

F to– cost of fixed assets at the end of the year, rub.

Substituting the values ​​known from the condition of the problem, we calculate the value of fixed assets at the end of the year

F k \u003d 3000 + (125 - 25) \u003d 3100 thousand rubles.

Answer: the cost of fixed assets at the end of the year is 3,100 thousand rubles.

Task 2

Formulation of the problem:

During the year, the enterprise introduced fixed production assets in the amount of 150 thousand rubles. so that the value of fixed assets at the end of the year amounted to 3,000 thousand rubles. Calculate the coefficient of renewal of fixed assets.

Technology for solving the problem:

The renewal coefficient is one of the indicators that are used to analyze changes in the structure of fixed production assets.

Knowing the cost of fixed assets of the enterprise at the end of the year, as well as how much fixed assets were introduced, the coefficient of renewal of fixed assets can be calculated using the formula:

where F cc- the cost of introduced fixed assets, rub.;

F to– cost of fixed assets at the end of the year, rub.

The coefficient of renewal of fixed production assets will be:

Thus, over the year our company has undergone a 5% renewal of fixed production assets.

Answer: the coefficient of renewal of fixed assets is 0.05.

Task 3

Formulation of the problem:

The main production assets of the enterprise at the beginning of 2005 amounted to 3,000 thousand rubles. During the year fixed assets were liquidated in the amount of 300 thousand rubles. Calculate the retirement ratio of fixed assets.

Technology for solving the problem:

The retirement rate of fixed assets is calculated by the formula:

,

where F sel

F n– cost of fixed assets at the beginning of the year, rub.

Calculate the retirement rate of fixed production assets:

Thus, 10% of fixed production assets were liquidated at the enterprise.

Answer : the retirement ratio of fixed assets is 0.1.

Task 4

Formulation of the problem:

At the enterprise during the year, fixed production assets were introduced in the amount of 150 thousand rubles, and liquidated in the amount of 100 thousand rubles. Calculate the increase in fixed assets of the enterprise in monetary terms.

Technology for solving the problem:

The increase in fixed assets is calculated as the difference between the newly introduced and liquidated funds according to the formula:

F prir \u003d F vv - F sel.

Substituting the data known from the condition, we get:

F prir \u003d 150 - 100 \u003d 50 thousand rubles.

Answer : the increase in fixed assets of the enterprise in monetary terms amounted to 50 thousand rubles. in a year.

Task 5

Formulation of the problem:

At the enterprise during the year, the increase in fixed production assets amounted to 80 thousand rubles. the value of fixed assets at the end of the year - 4000 thousand rubles. rub. Calculategrowth rate of fixed assets.

Technology for solving the problem:

The growth rate is another indicator that, along with the renewal and disposal rates, is used to analyze changes in the structure of fixed production assets.

The growth rate of fixed assets is calculated as the ratio:

,

where F natural– increase in fixed assets in monetary terms, rub.;

F to– cost of fixed assets at the end of the year, rub.

Accordingly, the growth rate of fixed assets:

Answer : the increase in fixed assets amounted to 2%.

Tasks for conducting a valuation of fixed assets of an enterprise

Conducting a valuation of fixed assets involves determining the initial, replacement and residual value. In further calculations, the value of the average annual cost of fixed production assets may be needed.

Two methods can be used to calculate the average annual cost. According to the first method, the input and disposal of fixed production assets is timed to the beginning, and according to the second - to the end of the analyzed period.

Task 1

Formulation of the problem:

The cost of purchasing equipment is 90 thousand rubles, transport and installation costs - 10 thousand rubles. Start-up and commissioning of new equipment will cost the enterprise 5 thousand rubles. Determine the initial cost of the main production assets of the enterprise.

Technology for solving the problem:

Initial cost of fixed assets F p includes the cost of their acquisition C o taking into account the costs associated with the commissioning of a new object of fixed assets 3rd century. these costs include transport, installation and, if any, commissioning costs:

In our case, the initial cost of fixed assets will be equal to

F p= (90 + 10 + 5) = 105 thousand rubles.

Answer : the initial cost of fixed production assets is 105 thousand rubles.

Task 2

Formulation of the problem:

The initial cost of equipment for the enterprise is 100 thousand rubles. the period of operation of the equipment is 8 years. the average annual growth rate of labor productivity in the industry is 3%. Determine the replacement cost of fixed production assets.

Technology for solving the problem:

Replacement cost of fixed assets F restore calculated taking into account their revaluation:

,

where P neg - average annual growth rates of labor productivity in the industry;

t- the time between the years of issue and revaluation (for example, the year of issue is 2000, the year of revaluation is 2005, which means t= 5).

The replacement cost of fixed assets, taking into account their revaluation in our problem, is equal to:

Answer : the replacement cost of fixed production assets is 78,940 rubles.

Task 3

Formulation of the problem:

The initial cost of the main production assets of the enterprise is 100 thousand rubles. the period of operation of the equipment is 8 years. Determine the residual value of fixed production assets if the depreciation rate for this equipment is 10%.

Technology for solving the problem:

The initial cost, reduced by the value carried forward, is the residual value of fixed assets. F ost. Therefore, to solve this problem, we use the following formula:

where ON THE- the rate of depreciation;

t exp- the period of operation of fixed assets.

Substituting the data known from the problem statement, we obtain:

Answer : the residual value of fixed production assets is 20 thousand rubles.

Task 4

Formulation of the problem:

At the beginning of 2005, the cost of the company's fixed production assets was 7,825 thousand rubles. during the year, both commissioning and disposal of fixed assets were carried out four events. They are reflected in Table. one.

Technology for solving the problem:

The average annual cost of fixed production assets, timed to coincide with the beginning of the period, is calculated by the formula:

where F n– cost of fixed assets at the beginning of the year, rub.;

Fi- the cost of fixed production assets at the beginning of the i-th month, starting from February (i = 2) and ending in December (i = 12);

F to– cost of fixed assets at the end of the year, rub.

As is known from the conditions of the problem, the cost of fixed assets at the beginning of the year is 7825 thousand rubles.

To calculate the cost of fixed production assets at the end of the year, we determine what the increase in fixed assets is equal to. As mentioned above, it is calculated as the difference between newly introduced and liquidated funds. The cost of newly introduced fixed production assets is

F cc \u003d 60 + 80 + 100 + 15 \u003d 255 thousand rubles.

The cost of liquidated fixed production assets is

F vyb \u003d 3 + 8 + 10 + 7 \u003d 28 thousand rubles.

The increase in fixed assets, therefore, is

F prir = 255 - 28 = 227 thousand rubles.

The cost of fixed production assets at the end of the year is calculated using the formula (2):

F k \u003d 7825 + 227 \u003d 8052 thousand rubles.

The cost of fixed production assets at the beginning of February did not change, since there were no changes in their structure. That's why F 2 \u003d F n \u003d 7825 thousand rubles.

In March, fixed assets worth 60 thousand rubles were put into operation. and liquidated for 3 thousand rubles, therefore F 3\u003d 7825 + 60 - 3 \u003d 7882 thousand rubles.

Until June, there were no changes in the structure of fixed production assets, therefore F 4 \u003d F 5 \u003d 7882 thousand rubles.

In June, fixed assets worth 80 thousand rubles were put into operation. and liquidated - by 8 thousand rubles, therefore F 6 \u003d 7882 + 80 - 8 \u003d 7954 thousand rubles.

Similarly, we calculate the cost of fixed assets until the end of the year. Let's put this data in the table. 2:

i

F i

Substituting the results of our calculations into formula (9), we obtain the value of the average annual cost of fixed production assets at the beginning of the year:

Answer : the average annual cost of fixed production assets dated to the beginning of the period amounted to 7962.25 thousand rubles.

Task 5

Formulation of the problem:

Based on the conditions of the previous task No. 4, calculate the average annual cost of fixed production assets dedicated to the end of the period.

Technology for solving the problem:

The average annual cost of fixed production assets, timed to the end of the period, is calculated by the formula:

where F cc– cost of newly introduced fixed assets, rub.;

F sel– cost of retired (liquidated) fixed assets, rub.;

t1- the period of operation of the introduced fixed assets (for example, if new fixed assets were introduced from October 01 of the billing year, then with other equal conditions this year they worked for three months, that is, t 1 \u003d 3);

t2- the period of operation of the liquidated fixed assets (for example, if the liquidated fixed assets were decommissioned from July 01 of the billing year, then they worked out six months, that is, t 2 \u003d 6);

i=1,n, where n is the total number of measures to put fixed assets into operation;

j=1, m, where m is the total number of measures to liquidate fixed assets.

The algorithm for calculating the sums of products of the cost of fixed production assets (in thousand rubles) and the period of their work (in months) can be represented by a table.

The month in which the event to change the structure of funds took place (on the 01st day)			F cc t 1	F sel		F sel (12-t 2)

Substituting known values into the formula for calculating the average annual cost of fixed assets at the end of the period, we get the following:

Answer : the average annual cost of fixed production assets dated to the end of the period is 7952.67 thousand rubles.

Comparing the results obtained during the calculation by the first and second methods (answers to tasks 4 and 5), we see that they differ by almost 10%. This is explained by the fact that when calculating the second method, the average annual cost deviates downward, since the average annual cost of all cash fixed assets participating in the process on a monthly basis is not taken into account, but only the cost of funds entered and written off from the balance sheet is taken into account.

Tasks for calculating depreciation rates and depreciation charges using modern methods

Depreciation in monetary form expresses depreciation of fixed assets and is charged to production costs (cost) on the basis of depreciation rates.

Depreciation deductions for fixed assets are accrued from the first month following the month of acceptance of the object for accounting, and until the full repayment of the cost of the object or its write-off from accounting in connection with the termination of the right of ownership or other real right.

Task 1

Formulation of the problem:

linear (proportional) way.

Technology for solving the problem:

According to the linear (proportional) method, an equal depreciation rate is charged in any period of operation of fixed production assets.

The following formula is used to calculate the depreciation rate:

So, A \u003d 100 * 0.1 \u003d 10 thousand rubles.

Answer : the annual amount of depreciation deductions calculated using the straight-line method is 10 thousand rubles. per year for the entire period.

Task 2

Formulation of the problem:

The enterprise purchased an object of fixed production assets worth 100 thousand rubles. with a deadline beneficial use 10 years. Determine the annual depreciation amountreducing balance method.

Technology for solving the problem:

The method of declining balance of depreciation is otherwise called the accelerated method, since the main share of depreciation accounts for the first years of equipment service.

The calculation of the annual amount of depreciation is made on the basis of the residual value of fixed assets and the depreciation rate.

The basis for calculating the depreciation rate On the accelerated method (with the value of the acceleration factor equal to 2) is the formula:

where i- the year for which depreciation is calculated, i=1, n (n is the amortization period);

A j- depreciation deductions for the period preceding the billing year.

For example, for the first year of the object's service life A 1 \u003d 100 * 0.2 \u003d 20 thousand rubles.; for the second, respectively, A 2 \u003d (100 - 20) * 0.2 \u003d 16 thousand rubles. and so on.

For clarity, the results of the calculations are summarized in Table. four.

Year of operation	Amount of depreciation for past period A j, thousand roubles.	Annual depreciation amount And i , thousand roubles.	Residual value, thousand rubles

With the non-linear method, depreciation charges are gradually reduced and there is no complete write-off of the cost of equipment or buildings. Therefore, if the residual value of the equipment has reached 20% of the original, then this amount is divided by the remaining useful life and written off evenly. In our example, as can be seen from the table, this happened in the eighth year of the useful life of the equipment: its residual value became less than 20% of the original value and amounted to 16.8 thousand rubles. This amount is divided by the remaining useful life (3 years) and written off evenly: 16.8/3 = 5.6 thousand rubles/year.

Answer : the annual amount of depreciation, calculated by the reducing balance method, is presented in Table. four.

Task 3

Formulation of the problem:

The enterprise purchased an object of fixed production assets worth 100 thousand rubles. with a useful life of 10 years. Determine the annual depreciation amountby the sum of the number of years of useful life.

Technology for solving the problem:

The cost is written off , based on the initial cost of fixed assets and the annual ratio, where the numerator is the number of years remaining until the end of the life of the object, and the denominator is the conditional life of the object.

In our case, for equipment with a service life of 10 years, the conditional number of years will be T conditional = 1 + 2 + 3 + ... + 10 = 55 years.

The annual depreciation rate according to the write-off method based on the sum of the number of years of the useful life in the first year will be equal to H a \u003d 10/55 \u003d 18.2%; in the second year 16.4% and so on. Multiplying these values ​​by the initial cost of fixed assets, we obtain the amount of annual depreciation.

Let's present the results in Table. 5.

Useful life	On the, %	A, thousand rubles

Answer : annual depreciation amounts calculated by the write-off method based on the sum of the number of years of the useful life are presented in Table. 5.

Task 4

Formulation of the problem:

Acquired by the organization vehicle worth 150 thousand rubles. with an estimated mileage of 1500 thousand km. Mileage in reporting period is 50 thousand km. Determine the amount of depreciation for the period in proportion to the volume of products (works).

Technology for solving the problem:

The annual depreciation rate in proportion to the volume of products (works) is calculated by the formula:

where About otch- the volume of products (works) in physical terms in the reporting period;

About amounts- the estimated volume of production (work) for the entire useful life of fixed assets.

The amount of depreciation deductions for the reporting period in proportion to the volume of products (works), calculated by multiplying the initial cost of fixed assets by the depreciation rate.

From the condition, the scope of work in the reporting period is 50 thousand km. The initial cost of the acquired item of fixed assets is 150 thousand rubles. Estimated volume of products (works) for the entire useful life: 1500 thousand km. Based on these initial data, we get: 150 . (50/1500) = 5 thousand rubles.

Answer : the amount of depreciation charges for the period, calculated in proportion to the volume of products (works), will be 5 thousand rubles

Task 5

Formulation of the problem:

Unit price is C about \u003d 6 thousand rubles.

The cost values ​​of 3 rem associated with maintaining this equipment in working condition are given in Table. 6.

Olimit the economically justified service life of the equipment.

Technology for solving the problem:

It is known that as the service life of fixed production assets increases, annual depreciation deductions decrease, as the depreciation rate changes H a. The longer the life of the equipment, the lower the depreciation. However, an increase in the service life of equipment is accompanied by an increase in the cost of its repair. The economically justified service life of the equipment is determined by that year (T eo), when total costs, i.e. annual depreciation charges ( A i. ) plus repair costs ( 3 rem) will be minimal.

In other words, the following condition must be met:

We take the ratio as the basis for calculating the depreciation rate

On the = 1/T. During service life T=1 year, the depreciation rate is 1, the total costs are 6 thousand rubles, with a service life T=2 year, the depreciation rate is 0.5, the total costs are 3 thousand rubles. As can be seen from the conditions of the problem, in the third year of operation, the total costs will be calculated as follows:

3 sum = 6 . 1/3 + 0.5 = 2.5 thousand rubles

The results of the remaining calculations are presented in tables.

Year of operation
Costs, thousand rubles
A i , thousand rubles
3 sum, thousand roubles.					1,95

Thus, the economically justified service life of the equipment T eo = 8 years, since during this period of operation the total costs are minimal (they are equal to 1.95 thousand rubles), and in the future they begin to increase.

Task 6

Formulation of the problem:

The company has equipment that is 9 years old. Determine the annual effective fund of the operating time of this equipment.

Technology for solving the problem:

As equipment ages, the potential for its operating time decreases, i.e., depending on the number of years of operation, the annual effective fund of equipment operation time decreases.

Annual effective fund of the operating time of a piece of equipment F teff in one shift with the age of up to 5 years does not change and is 1870 hours, where 0.1 is the proportion of time allotted for repairs. As the age of equipment increases, the annual fund of time decreases annually by 1.5% for equipment aged 6 to 10 years, by 2.0% for equipment aged 11 to 15 years, and by 2.5% for equipment over 15 years old (according to Burbelo O. Statistical methods for assessing the potential of equipment // Bulletin of Statistics? 1992. No. 8).

where t f is the age of the equipment.

Given the above, the annual effective fund of the operating time of our equipment will be equal to 1758 hours:

Ф t eff= 1870 (1 - ) = 1758 h.

Answer : annual effective fund of equipment operation time 1758 h.

Task 7

Formulation of the problem:

The enterprise's equipment fleet consists of 30 units, of which 4-year-old equipment - 12 units; 12 years old - 12 units, 17 years old - 6 units. Determine the annual effective fund of the operating time of the equipment fleet.

Technology for solving the problem:

To calculate the annual effective fund of equipment operation time, we use the formula:

where F teff– annual effective fund of equipment operation time, in hours;

F tefi- the annual fund of the operating time of a piece of equipment I-th age group;

i=1, m(m is the number of age groups);

n i – number of pieces of equipment in I-th age group .

First, focusing on the explanations (18) given to task 6, we determine the annual fund of the operating time of a piece of equipment I-th age group F tefi:

t f = 4 years: F tefi= 1870 h.

t f = 12 years: Ф tefi = 1870 (1 - )=1655 hours

t f = 17 years: F tefi\u003d 1870 (1 - ) \u003d 1449 hours.

Now, using formula (19), we determine the annual effective fund of the operating time of all equipment:

F teff = 1870 X 12 + 1655 x 12 + 1449 x 6 = 50,994 hours

Answer : the annual effective fund of the equipment fleet is 50,994 hours.

Task 8

Formulation of the problem:

The enterprise's equipment fleet consists of 30 units, of which 4-year-old equipment - 12 units; 12 years old - 12 units, 17 years old - 6 units. Determine the annual effective fund of equipment fleet operating time based on the calculation of the average age of the equipment fleet.

Technology for solving the problem:

The annual fund of operating time of the equipment fleet in this problem is defined as the product of the annual fund of operating time of a piece of equipment of average age () on the number of pieces of equipment in the park n.

So, the average age of our equipment fleet:

Now we calculate the annual fund of the operating time of our equipment fleet:

F teff\u003d 1870 (1 -) x 30 \u003d 52,061 hours.

Let's compare the result with the one obtained from the calculation results of problem 7:

The resulting error was 2%, so the calculation is approved. An error of more than 2% is considered economically unjustified, and the calculation for such an error is not approved.

Answer : the annual effective fund of equipment fleet operating time is 52 061 h.

Tasks for evaluating the effectiveness of the use of fixed assets of the enterprise

The effectiveness of the use of fixed production assets is evaluated by general and particular indicators. The most general indicator reflecting the level of use of fixed production assets is capital productivity.

There are several methods for calculating return on assets. The most common is the method of calculating the cost of gross output, i.e., comparing the cost of gross output (VP) and the average annual cost of fixed production assets. However, this method does not take into account the impact of material costs on the value of capital productivity. Other methods involve the use of: marketable products, own, net and conditionally net products, profits. Private indicators include the coefficients of extensive and intensive use of fixed production assets, the coefficient of integral use of fixed production assets, the shift ratio, etc.

Task 1

Formulation of the problem:

Equipment worth 20,000 thousand rubles was installed in the workshop. From May 1, equipment worth 30 thousand rubles was put into operation; Since November 1, equipment worth 25 thousand rubles has been retired. The enterprise produced products with a volume of 700 thousand units. at a price of 50 rubles / unit. Determine the value of the return on assets of the equipment.

Technology for solving the problem:

Return on assets is the cost of manufactured products per one ruble of the average annual cost of fixed production assets.

To calculate the value of capital productivity of equipment in this case it is advisable to use the following formula:

where In f - actual output in monetary terms;

– average annual cost of fixed production assets, thousand rubles

The actual output is determined by multiplying the total volume of output by its price:

V f = 700,000 x 50 \u003d 35,000 thousand rubles.

Thus, in the numerator we have gross output In f enterprises.

Interim calculations of the average annual cost at the end of the year will be presented in the form of a table:

The month in which the event to change the structure of funds took place (on the 01st day)			F cc t 1			F sel (12-t 2)

Thus, the average annual cost of fixed assets at the end of the year will be equal to:

Substituting the values ​​of the actual output and the average annual cost of fixed production assets obtained as a result of the calculations, we obtain the desired value of the return on assets of the equipment:

Answer : the return on assets of the equipment is 1.75 rubles.

Task 2

Formulation of the problem:

The enterprise produces 700 thousand units. products. the production capacity of the equipment on which these products are produced is 750 thousand units. Determine the coefficient of intensive use of equipment.

Technology for solving the problem:

Equipment heavy use ratio ( K int) characterizes the use of equipment in terms of power, therefore it is defined as the ratio of the actual performance of the equipment to the standard:

K int \u003d P f / P n,

where P f - the actual performance of the equipment;

P n - standard performance.

Substituting the performance values ​​known from the problem condition into the formula, we obtain: .

Answer : the coefficient of intensive use of equipment is 0.93.

Task 3

Formulation of the problem:

150 machine tools were installed in the workshop of the instrument-making plant. The workshop has two shifts. In the first shift, all machines work, and in the second - only 50%. Determine the shift ratio of machine tools.

Technology for solving the problem:

The shift ratio is the ratio of the number of machine shifts worked per day to the number of installed equipment:

where M day - daily capacity of the workshop, in machine-tool shifts ;

M - normative power, in machine-tools.

Calculate the value of the shift coefficient:

Answer : the equipment shift ratio is 1.5.

Task 4

Formulation of the problem:

150 machine tools were installed in the workshop of the instrument-making plant. The workshop has two shifts. In the first shift, all machines work, and in the second - only 50%. Average age machines for 9 years. Determine the coefficient of extensiveuse of machines.

Technology for solving the problem:

Calculate the annual effective fund of the operating time of a piece of equipment in one shift:

Fteff = 1870 {1 – ) = 1785 h.

Annual fund of operating time of all machines in one shift:

Considering two shifts, we obtain the value of the maximum possible fund equipment operating time:

Ф max\u003d 2 x 1785 x 150 \u003d 535,500 hours.

Time actual work one machine per year:

Ф t = 1785 x (150 + 75) = 401 625 hours

The coefficient of extensive use of equipment ( K ext) characterizes the use of equipment over time, therefore it is defined as the ratio of the actual fund of equipment operation time to the maximum possible in given production conditions:

.

Now we calculate the coefficient of extensive use of equipment for the condition of our problem:

In other words,

Answer : the coefficient of extensive use of equipment is 0.75.

Task 5

Formulation of the problem:

It is known that the coefficient of extensive use of equipment is 0.75; the coefficient of intensive use of equipment is 0.93. Find the coefficient of integral use of equipment.

Technology for solving the problem:

The coefficient of integral use of equipment K integr is defined as the product of the coefficients of the extensive K ext intense K int the use of equipment and comprehensively characterizes its operation in terms of time and productivity (power):

In our problem, k integr = 0.75 x 0.93 = 0.7.

Answer : the coefficient of integral use of equipment is 0.7.

Task 6

Formulation of the problem:

The enterprise produced gross output in the amount of 3 million rubles. The share of material costs, taking into account depreciation, is 0.6. The average annual cost of fixed production assets at the end of the year is 1.5 million rubles. Determine the return on assets for net production.

Technology for solving the problem:

Net output is the value newly created in the production process, which is calculated as the difference between gross output and material costs. (Z), including depreciation (BUT):

F otd \u003d 1.2 / 1.5 \u003d 0.8.

Answer : the return on assets for net production is 0.8.

Tasks for determining the economic benefit from a leasing transaction

Leasing is a form of long-term lease of machinery, equipment and other types of property with periodic payment of its cost.

The leasing form of rent is the most progressive and has a number of advantages for both the landlord and the tenant. It is implemented on the basis of a concluded agreement, which reflects all the conditions that allow the lessor to transfer the rental object to the other party - the tenant for a certain fee. In the contract, all the main articles are formulated in detail and clearly in order to eliminate disagreements.

Task 1

Formulation of the problem:

The issue of a long-term lease is being considered (for a periodt=5 years) equipment with an initial cost of C n \u003d 30 thousand rubles. Depreciation rate H a = 0.125. There are no benefits for the tenant. Determine the price of the leasing contract.

Technology for solving the problem:

The price of a license contract is determined by the formula:

where C p- the initial price of the leased equipment;

D i – tenant's contributions in the i-th year;

R – share of the depreciation rate for maintaining equipment in working condition (R = 0,5);

D add - the share of additional payments, which, at a rate of return equal to the depreciation rate, is assumed to be 1.0;

To cash- coefficient taking into account property tax:

K cash = (1+ 0,2) = 1,2.

Leasing contract price:

C p\u003d 30000 x 0.5 x 0.125 x 1.2 x [(1 + 0.5) 5 + (1 + 0.5) 4 + (1 + 0.5) 3 + (1 + 0.5) 2 + (1 + 0.5) 1 ] = 44,508 rubles.

Answer: the price of the leasing contract will be 44,508 rubles.

Task 2

Formulation of the problem:

A leasing contract is being considered at a price of 44,508 rubles. for a long term rentalt = 5 years) equipment with an initial cost of C n \u003d 30 thousand rubles. Depreciation rate H a \u003d 0.125, net income standard N BH \u003d 0.11; expenses of the lessor C yar = 12550 rubles, annual interest rate for the loanD = 0.1. There are no benefits for the tenant. Assess how this transaction is economically beneficial for the landlord, for the tenant.

Technology for solving the problem:

The leasing transaction is economically justified:

• for the lessor, provided that the actual amount of net income (BH f) exceeds its standard value (N BH):

BH F > N BH;

• for the tenant, provided that the amount of the loan for the purchase of the leased equipment (the initial price of the equipment, taking into account the rate for the loan) exceeds the cost of the license contract, i.e. C cr > C l.

The actual net annual income of the lessor from this transaction will be:

BH f= (44 508 - 12550 )/5 = 6392 rubles.

The standard net annual income of the lessor:

N BH\u003d 30,000 x 0.11 \u003d 3300 rubles.

This leasing transaction is beneficial for the lessor, as there is an excess of actual net income over the standard value.

Capital investments for the purchase of leased equipment, taking into account the rate for the loan, are calculated according to the formula.

Introduction

Economics as a science began to develop actively in the 20th century due to changes in the political and socio-economic systems of the world. The definition of such a parameter as the average annual cost of fixed assets (abbreviated SSOF) is necessary to identify the efficiency of property use, which is very important for the successful functioning of the enterprise. average annual cost of fixed assets Amortization fund size. In order to determine the annual size of the depreciation fund, it is necessary to group fixed assets for which the same depreciation rates are established. For each of these groups, SSOF is determined. The resulting value must be multiplied by the depreciation rate (in percent).

Average annual cost of fixed assets

production extensiveness labor fund

The average annual cost of fixed assets is calculated by directly dividing their price by 12 and multiplying by the number of months of their operation in the economy. value of fixed assets The average annual value of fixed assets that are being retired is calculated in the same way, except that they are multiplied by the number of months they have not functioned on the farm. The average annual cost of fixed assets, calculated according to this formula, will later help determine the return on assets parameter. Determining the norms of depreciation deductions The Council of Ministers of the Russian Federation centrally determines the norms that are the same for all sectors of the national economy, divided into groups and divided into types of fixed assets. They involve depreciation for the complete and thorough repair of labor tools, as well as for their complete restoration. Profit from activities Practice financial planning enterprises where the planned year, in comparison with the reporting year, did not bring significant changes in the structure and composition of fixed assets, allows you to determine the SSOF in general for the enterprise and apply the average depreciation rate that actually prevailed in the reporting year. the average annual cost of fixed assets formula. If in the planned year there are no capital investments at this enterprise, then these deductions are sent to finance the capital investments of other subordinate enterprises in the order of redistribution of funds. An important resource for financing capital investments is profit from main activity. The entire amount of profit that will subsequently be directed to financing is revealed by calculations in the process of direct distribution of income, as well as the development financial plan organizations. The average annual cost of fixed assets is needed to determine such important parameters as capital productivity, capital intensity and capital-labor ratio. Now, knowing how to calculate this parameter, you can properly and successfully organize your business.

The average annual value of fixed assets is determined as the quotient of dividing by 12 the amount obtained by adding half of the value of fixed assets at the beginning and end of the reporting year and the value of fixed assets on the first day of all other months of the reporting year.

Relative indicators are:

• * The technical condition of fixed production assets is determined primarily by the degree of their deterioration.
• * The depreciation coefficient of fixed assets (Kizn) is determined as of the beginning and end of the year according to the formula

Kizn \u003d Physical / F,

where Fizn -- the amount of accrued depreciation of fixed assets for the entire period of operation at the beginning (end) of the year, rub.;

F -- fixed assets at their original (book) value at the beginning (end) of the year, rub.

The depreciation coefficient is determined according to accounting and reporting data (form No. 20 "Report on the availability and movement of fixed assets"). At the same time, the lower the depreciation coefficient, the better the physical condition of fixed assets.

For example, the availability of fixed assets at the beginning of the year amounted to 5213 thousand rubles, at the end of the year - 5543 thousand rubles. The amount of depreciation of fixed assets at the beginning and end of the year according to joint-stock company amounted to 1381 and 1386 thousand rubles, respectively, then the depreciation coefficient of fixed assets will be equal to:

at the beginning of the year 1381: 5213 = 0.265 or 26.5%;

at the end of the year 1386: 5543 = 0.250 or 25.0%.

Consequently, the physical condition of the fixed assets of the enterprise has improved somewhat. Their depreciation coefficient at the end of the year compared with the beginning of the year decreased by 0.015 (0.265 - 0.250), or 1.5%.

Reducing the degree of depreciation of fixed assets is achieved through the commissioning of new fixed assets and the elimination of old worn-out fixed assets.

When assessing the state of fixed assets, the coefficients of renewal and disposal of fixed assets are calculated. The coefficient of renewal of fixed assets for the corresponding year is calculated by the formula:

Kobn = Fvved / Fk

where Kobn -- the coefficient of renewal of fixed assets;

Fvved - the cost of newly put into operation fixed assets for the year (period), rub.;

FC -- the value of fixed assets in the balance sheet at the end of the year, rub.

For example, in an organization in the reporting year, new fixed assets were put into operation in the amount of 570 thousand rubles, the availability of fixed assets at the end of the year was 5543 thousand rubles. The renewal coefficient was 0.103 (570: 5543), or fixed assets were updated by 10.3% over the year.

The retirement rate of fixed assets for the analyzed year is determined by the formula:

Kvyb \u003d Fvyb / Fn

where Kvyb -- the coefficient of disposal of fixed assets;

Fvyb - the cost of retired fixed assets for the analyzed year, rub.;

Fn -- the value of fixed assets according to the balance sheet at the beginning of the year, rub.

For example, in an organization, the disposal of fixed assets for the year amounted to 240 thousand rubles, the availability of fixed assets at the beginning of the year - 5213 thousand rubles. The fixed assets retirement ratio was 0.046 (240: 5213), or 4.6%.

To characterize the provision of fixed assets, indicators of capital-labor ratio and technical equipment of labor are determined at the beginning and end of the year (or on an average annual basis).

The capital-labor ratio (FC) is determined by the formula:

FV \u003d F / H or FV \u003d Fs / Hs

where F -- the value of fixed assets at the beginning (end) of the year, t. Rub.;

H - the number of employees at the beginning (end) of the year, people;

Fs -- the average annual cost of fixed assets, rubles;

Chs - the average annual number of employees, people.

For example, in an organization, the number of trade workers at the beginning of the year was 860 people, at the end of the year - 880. The cost of all fixed assets of trade at the beginning of the year amounted to 5213 thousand rubles, at the end of the year - 5543 thousand rubles. Hence, the capital-labor ratio is:

at the beginning of the year 5213 / 860 = 6062 rubles,

at the end of the year 5543 / 880 = 6299 rubles.

Consequently, the capital-labor ratio in the organization at the end of the year compared with the beginning of the year increased by 237 rubles. (6299 - 6062), or 3.9%.

Task 1

Based on the data in the table, determine the impact of the efficiency of using fixed assets on the volume of output, using the methods of absolute and relative differences. Formulate conclusions.

Return on assets is one of the general indicators of the level of use of fixed assets. Return on assets is expressed as the ratio of the cost of products manufactured per year to the average annual cost of fixed production assets.

f - return on assets

N - the volume of output, thousand rubles.

F - the average annual cost of fixed production assets, thousand rubles.

bases \u003d 22500 \u003d 1.1780 rubles.

f fact \u003d 22500 \u003d 1.2098 rubles.

Let us analyze the influence of the factor of resource use on the change in the volume of production by the method of absolute differences.

We use a two-factor model that links the performance indicator (production output) with indicators of the use of fixed production assets:

Influence of a change in a factor on a change in the effective indicator:

ДNF = ДF xf0 = +200x1.1780 = +235.6 (thousand rubles)

ДNf \u003d F1 x D f \u003d 19300 x 0.0318 \u003d +613 (thousand rubles)

ДNF + ДNf = 235.6 + 613.74= 849.34 (thousand rubles)

The calculation results allow us to draw the following conclusions: the sales volume increased in the reporting period by 3.78%, which is 850 thousand rubles; the main production assets were used quite effectively; The growth in sales volume was partly due to an increase in their average annual value (the impact of this factor was 235.6 thousand rubles), but the sales volume increased mainly due to more efficient use of fixed assets, the increase in capital productivity led to an increase in sales by 613 thousand rubles.

You can also use the relative difference method. First of all, it is necessary to transform the model, replacing the qualitative indicators with formulas for their calculation.

The impact of changes in the cost of OPF and capital productivity on changes in the volume of output:

D NF \u003d N0 x (kF - 1) \u003d 22500 x (1.011 - 1) \u003d +247.5 (thousand rubles)

D Nf \u003d N0 x (kN - kF) \u003d 22500 x (1.0378 - 1.011) \u003d +603 (thousand rubles),

where kF is the coefficient of change in the average annual cost of the OPF;

kN - coefficient of change in profit from sales.

The combined influence of factors:

ДNF + ДNf = 247.5 + 603 = 850.5 (thousand rubles).

Thus, the increase in sales is due not only to an increase in the cost of OPF, but also to a greater extent. to a large extent improved efficiency use of the OPF. The calculations made indicate the predominant effect of the increase in the return on assets of the OPF on the increase in sales (603 thousand rubles).

Task 2

Calculate the quantitative influence of factors on the performance indicator using the method of chain substitutions. According to the results factor analysis write an analytical conclusion.

The factors influencing the results of financial and economic activity are interrelated and interdependent. The calculation and evaluation of the influence of factors on the change in performance indicators is called factor analysis.

Calculation of the influence of factors by the method of chain substitution:

where MZ is the mass of harvested raw materials

N - product release

UR - specific material consumption

МЗpl \u003d 8620 * 0.215 \u003d 1853.3

MZf \u003d 8750 * 0.21 \u003d 1837.5

Total change in output:

Including due to a change in the mass of harvested raw materials, the specific consumption of raw materials is 15.5 thousand rubles. (1853-1837)

To establish how the material costs per unit of production have changed, you need to multiply the difference between the specific consumption of the replacement material (UR1) and the specific consumption of the material to be replaced (UR0) by the price of the material to be replaced (C0), and the difference between the price of the replacement material (C1) and the price of the material to be replaced material (C0) - by the specific consumption of the replacement material (UR1) and then add the results:

UMP=(UR1-UR0)*C0;

UMZ \u003d (C1-C0) * UR1.

UMP \u003d (0.21-0.215) * 7000 \u003d -35 (thousand rubles);

UMP \u003d (7600-7000) * 0.21 \u003d + 126

126-35=+91 (thousand rubles)

Thus, the plan for the production of the product was overfulfilled due to a decrease in the specific consumption of materials (-35 thousand rubles), although at the same time the cost of materials increased. Material costs per unit of production have changed by 91 (thousand rubles) Zf - mass of raw materials, t., actual raw materials

Zpl - mass of raw materials, t., planned raw materials

Zpl \u003d VPf * UR

UR - consumption of raw materials for the production of 100 pcs. products, t

VP - planned output

Zpl \u003d 8620 * 0.215 \u003d 1853.3 t

Zf \u003d 8750 * 0.21 \u003d 1837.5 t

Total change in output

DVVPtotal \u003d 8750-8610 \u003d +130 (thousand pieces)

including due to changes in the mass of consumed raw materials

Zpl - Zf \u003d 1837.5-1853.3 \u003d -15.8 t

specific consumption of raw materials

UR \u003d 0.21-0.215 \u003d 0.005 t

• 1.8750 -8620=130 plan overfulfillment;
• 2.0 .215-0.21 = 0.005 reduction in the specific consumption of material per 1000 pieces. products;
• 3.7000 -7600 \u003d [-600] increase in cost per 1 ton from the planned one;
• 4.12973.1 -13965 = [-99.9] increase in material costs for the entire production of the product from the planned one;

Despite the increase in the cost of production of 1 ton of material and the increase in material costs for the entire production of the product, the overfulfillment of the plan for the production of products according to the above table was achieved due to a decrease in the specific consumption of material by 1000 pieces. products.

Using the data in the table, we calculate the material yield indicators according to the formula:

where O is the volume of output for the year, M is the material costs. Mo0 = O0 / M0 = 8620 / 12973.1 = 0.661 (rubles); Mo1 = O1 / M1 = 8750 / 13965 = 0.627 (rubles). Thus, the deviation from the plan will be in terms of material costs: М1 - М0 = 13965 - 12973.1 = 991.9 (thousand rubles); in terms of material return: Mo1 - Mo0 \u003d 0.661 - 0.627 \u003d 0.034 (rubles). Percentage of plan fulfillment in terms of output volume for the year: (О1 / О0) * 100% = (8750 / 8620) * 100% = 101.51%; for material costs: (M1 / M0) * 100% = (13965 / 12973.1) * 100% = 107.65%; in terms of material efficiency: (Mo1 / Mo0) * 100% = (0.627 / 0.661) * 100% = 94.86%. The dependence of the volume of output on factors (material costs, material productivity) can be described using a multiplicative model:

Ousl1 \u003d M1 * Mo0 \u003d 13965 * 0.661 \u003d 9230.87 (thousand rubles);

Ousl1 \u003d Ousl1 - Oo \u003d 9230.9 - 8620 \u003d 610.87 (thousand rubles).

Osl2 = O1 - Osl1 = 8750 - 9230.87 = -480.87 (thousand rubles).

Thus, the change in the volume of output was positively affected by an increase of 0.034 rubles. material efficiency, which caused an increase in output by 610.87. The change in the volume of output was negatively affected by an increase of 99.9 thousand rubles. material costs, which caused a decrease in output by 780.87 thousand rubles. So, despite the increase in the cost of producing 1 ton of material and the increase in material costs for the entire output of the product, the overfulfillment of the plan for the production of products according to the above table was achieved due to a decrease in the specific consumption of material by 1000 pieces. products.

Task 3

Determine the increase in production from the elimination of losses of working time. The amount of lost time amounted to 350 man-hours per year. The average hourly output of one worker is 800 rubles. Knowing the amount of loss of working time in man-hours and the actual output (average hourly) of one worker, it is possible to determine the amount of losses in holistic terms through the volume of non-fulfillment of services and in labor productivity, which will amount to 350 * 800 = 280,000 rubles. The increase in production from the elimination of losses of working time is 280,000 rubles.

According to the table, calculate by the method of absolute differences;

• 1) the impact on the deviation in the volume of output compared to the plan for changing the total number of days worked by workers;
• 2) the impact on the deviation in the volume of output compared to the plan for changing the average daily output of a worker.

Based on the results of the calculations, write an analytical conclusion.

Dependence of product size on labor factors mathematically formulated as follows:

VP \u003d SHR * SRDN * SRSM * PST

VP \u003d UDR * SRSM * SRDN * PPT.

where VP - output,

CHR - average headcount workers,

avg - the average number of days worked by one worker per year,

СРСМ - the average number of hours worked by one worker per day,

PTC - hourly labor productivity,

UDR - the proportion of workers in the composition of employees.

We will calculate the influence of factors on the volume of manufactured products by the method of absolute differences. Unknown characteristics are calculated based on the initial data:

1. The proportion of workers in the composition of employees

UDR \u003d SHR / MF,

where MF is the average number.

UDR O \u003d 200/235 \u003d 0.852

UDR f = 195/240=0.813

DUDR = 0.039

UDRO O \u003d 172/235 \u003d 0.733

UDRO f \u003d 176/240 \u003d 0.733

where UDRO - the share of the main workers in the composition of employees

DUDRO = 0.0

UDROR O \u003d 172/200 \u003d 0.86

UDROR O \u003d 176/195 \u003d 0.903

where UDROR - the share of the main workers in the composition of all workers

DUDROR = 0.043

2. Hourly labor productivity

PST \u003d VP / HOUR,

where HOUR is the number of man-hours worked.

PTC O working \u003d 320450/360 \u003d 890.139 rubles

PTC f working \u003d 288975/ 342 \u003d 844.956 rubles

DPTF = 45.183

PTC O working base = 320450/314.61 = 1018.563 rubles

PTC f working basic = 288975/318.003 = 908.718 rubles

DPTF = 109.845

3. Average number of days worked by one worker:

SRDN=DN/SHR,

where DN is the number of man-days worked.

avg p pl = 46000/200 = 230

avg r f = 43880/195 = 225.026

D avg working = 225..026-230 = -4.974

avg op pl = 40560/172 = 235.814

avg or f = 40490/176 = 226.201

D SRDN main working \u003d 226.201-235.814 \u003d - 9.613

4. Average working day

SRSM = HOUR/DAY.

SRSM op pl \u003d 314.61 / 40.56 \u003d 7.757

SRSM or f = 318.003/40.49 = 7.854

SRSM p pl \u003d 360.00 / 46.00 \u003d 7.826

SRSM rf = 342.0/43.88 = 7.794

5. Average daily output of a worker

DVpl slave \u003d 320450: 46.00: 200 \u003d 34.832 (r.)

DVfact work \u003d 288975: 43.88: 195 \u003d 33.772 (r.)

DVpl main work \u003d 320450: 40.56: 172 \u003d 45.934 (r.)

DVfact main slave \u003d 288975: 40.49: 176 \u003d 40.551 (r.)

6. Days worked by one worker (one main worker per year (D):

Dplr \u003d 46000: 200 \u003d 230.00

Dfr \u003d 43880: 195 \u003d 225.026

DD p = 225.026 -230.00 = -4.974

Dplor \u003d 40560: 172 \u003d 235.814

Dfor = 40490: 176 = 230.057

DD op \u003d 230.057 - 235.814 \u003d - 5.757

To analyze the influence of labor factors on the size of output, we use calculations.

We find the effect on the size of output according to the original formula by the method of differences - the factor under study is presented as a difference between the actual indicator and the planned one, other characteristics of the formula must have planned values.

1. For example, we find the influence of the change in the number of main workers as follows:

VP \u003d (SChRf - SChRpl) * SRDNpl * SRSMpl * PTCpl

2. Change in annual output when changing the number of days worked by one worker

DGWr \u003d UDf * DD * DV pl \u003d 0.813 * (-4.974) * 265.9574 \u003d -1075.495 (thousand rubles)

DGVor \u003d UDf * DD * DV pl \u003d 0.903 * (-5.757) * 265.9574 \u003d -1382.5984 (thousand rubles)

The volume of production is also determined by a number of factors:

VPpl \u003d Kpl * Dpl * Ppl * SVpl \u003d 200 * 195.75 * 7.76 * 890.14 \u003d 27042.81 (t. R.)

VPcr \u003d Krf * Dpl * Ppl * SVpl \u003d 195 * 195.75 * 7.76 * 890.14 \u003d 26366.74 (t. R.)

VPd \u003d Krf * Df * Ppl * SVpl \u003d 95 * 182.73 * 7.76 * 890.14 \u003d 24626.47 (t. R.)

VPp \u003d Krf * Df * Pf * SVpl \u003d 195 * 182.83 * 7.854 * 890.14 \u003d 24924.78 (thousand rubles)

VPsv \u003d Krf * Df * Pf * SVf \u003d 195 * 182.83 * 7.854 * 844.956 \u003d 23659.58 (thousand rubles)

DVPtotal \u003d VPsv - VP pl \u003d 23659.58-27042.81 \u003d -3383.23 (thousand rubles)

DVPkr \u003d VPkr - VP pl \u003d 26366.74-27042.81 \u003d -676.07 (thousand rubles)

DVPd \u003d VPd - VP kr \u003d 24626.47-26366.74 \u003d -1740.27 (thousand rubles)

DVPp \u003d VPp - VP d \u003d 24924.78-246262.47 \u003d + 298.31 (thousand rubles)

Total: -3383.23-676.07-1740.27+298.31=-5501.26 (thousand rubles)

A negative impact on the volume of production was made by such a factor as the number of days worked by one worker (-4.974), and the main worker (-9.613) positively - the average length of the working day.

According to our data, the average daily output of a working enterprise is lower than planned.

VPor \u003d (176-172) * 235.814 * 7.76 * 1018.563 \u003d + 7455541.4 rubles

Vpr \u003d (195-200) * 235.814 * 7.854 * 890.139 \u003d - 8243057.1 rubles

According to our data, the average daily output of a working enterprise is lower than planned by 11.72%. It decreased due to a decrease in the share of workers in the total number of PPPs, as well as over-planned full-day and intra-shift losses of working time, as a result of which it decreased by 7.98, 8.64 and 4.97 thousand rubles, respectively.

Thus, analyzing the data table., We can draw the following conclusions: positively on the size of output affected by an increase in the number of key workers and increased productivity. But the size of output could have been even higher if the share of workers in the workforce had not decreased, if the number of working days had not decreased compared to the planned indicator and the duration of the shift had remained at the planned level.

Task 4

Using the data presented in the table, calculate the impact of the extensiveness and intensity of the use of labor tools on the dynamics of sales proceeds. Calculation of factors to produce any method of factor analysis. Based on the results of the calculations, write an analytical conclusion.

Index	unit of measurement	Symbol			Rates of growth, %
1. Revenue from the sale of products
2. Human resources: a) the average number of employees b) wages with accruals			11628	11900	100.3 102.3
Material costs
Basic production assets: a) the value of fixed production assets: b) depreciation.			74350	78581	105.7 105.0
working capital
Total costs (cost)
Costs per 1 ruble of products
Product profitability
Output per worker
Salary intensity
return on assets
Material return
turnover working capital
ROI

Factor analysis of profit:

Where P - profit

N - sales proceeds

S - cost

There are the following types of deterministic analysis models - additive models - models in which the factors (xi) are included in the form of an algebraic sum. For example,

where S is the cost of production

M - material costs

U - labor costs

A - depreciation

Spr - other costs.

Spl=50228+11628+8311=70167 (thousand rubles)

Sf=52428+1190+8726=73054 (thousand rubles)

Multiple models - models that represent the ratio of factors, for example,

Where Z is the cost of 1 ruble of production.

A mixed and additive model can be obtained with a new set of factors.

R - average number of employees

D - labor productivity of 1 worker (average annual output per 1 worker)

The size of the wage fund depends on three factors: the number of employees, output per 1 worker and wage intensity.

Dpl \u003d 79700: 381 \u003d 209.186

Dfact=83610:382=218.874

Z emcpl \u003d 11628: 79700 \u003d 0.146

Z emcf \u003d 11900: 83610 \u003d 0.142

Let us analyze the influence of extensive and intensive factors of resource use on the change in the volume of production by the method of absolute differences.

In accordance with the deterministic approach, we use two-factor models that link the effective indicator (sales volume) with quantitative and qualitative indicators of use labor resources, fixed production assets, materials and working capital:

Calculate the impact of changing factors on the change in the performance indicator

D N R \u003d DR x D0 \u003d +1 x 209.186 \u003d +209.186 (thousand rubles)

DND \u003d Rf x DD \u003d 382 x 9.688 \u003d +3700.816 (thousand rubles)

DNR + DND = +209.186 + 3700.816 = 3910 (thousand rubles)

DNF \u003d DF xf0 \u003d 4231x1.072 \u003d +4535 (thousand rubles)

ДNf \u003d Ff x D f \u003d 78581 x -0.008 \u003d -628.648 (thousand rubles)

ДNF + ДNf = 4535 -628.648= 3906.32 (thousand rubles)

DNM = DMxN0 = 2200x1.587 = +3491.4 (thousand rubles)

DNm \u003d Mf x Dm \u003d 52428 x 0.008 \u003d +419.424 (thousand rubles)

DNM + DNm = 3491.4 + 419.424 = 3910.824 (thousand rubles)

DNE \u003d DE x l0 \u003d 234 x 4.98 \u003d +1165.32 (thousand rubles)

DNl \u003d Ef x D l \u003d 16241 x 0.17 \u003d 2760.97 (thousand rubles)

ДNE + ДNl = 1165.32 + 2760.97 = 3926.29 (thousand rubles)

The results of the calculations allow us to draw the following conclusions: the volume of sales increased in the reporting period by 4.9%, which is 3910 thousand rubles; due to the increase in the number of employees, the volume of sales increased by 209.186 thousand rubles. The growth in output per worker had a positive impact (+3910 thousand rubles) on the performance indicator, which indicates the efficiency of the use of labor resources;

fixed production assets were also used quite effectively; The increase in sales volume was partly due to an increase in their average annual cost (the impact of this factor amounted to 4,535 thousand rubles), but due to the less efficient use of fixed assets, a decrease in capital productivity led to a decrease in sales volume by 628,648 thousand rubles. The increase in material productivity and turnover of working capital led to an increase in sales by 419.424 thousand rubles, respectively. and 2760.97 thousand rubles.