Calculate the basic production assets. Calculation of the cost of fixed assets of the enterprise. Using the average annual cost of OPF in economic analysis

Fixed assets are means of labor. Unlike objects of labor, fixed assets are used in the production process many times while changing their material form, but gradually wear out over time.

They are divided into production and non-production assets.

Production assets are involved in the process of manufacturing products or providing services, they include machine tools, machines, devices, transmission devices, etc. .

Non-productive fixed assets do not participate in the process of creating products, they include residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.

There are the following types of monetary value of fixed assets:

1. Valuation at historical cost, i.e. according to actual production costs at the time of creation or acquisition, including transportation and installation costs, in the prices of the year in which the OF was manufactured or purchased.

Depreciation is determined by the initial cost of fixed assets.

valuation at replacement cost, i.e. at the cost of reproduction of fixed assets at the time of revaluation.

This cost shows how much it would cost to create or acquire at a given time previously created or acquired OF.

On the balance sheet of the enterprise, fixed assets are listed at their original cost before their revaluation, and after the revaluation, at their replacement cost. Therefore, the original or replacement cost is called the book value;

3) valuation at the initial or replacement level, taking into account depreciation (residual value), it gives a real idea of ​​the value of fixed assets at the time of their valuation, this is especially important when they are written off prematurely, replaced and reconstructed.

Average annual cost fixed assets is determined on the basis of the initial cost, taking into account their commissioning and liquidation according to the following formula:

Table 4.1 - Initial data for calculating the cost of fixed assets at the end of the year, the average annual cost (option No. 2)

Table 4.2 - Initial data on the movement of fixed assets at the enterprise (option No. 2)

	F centuries.	Entry date		F select.	Withdrawal date

The availability of fixed assets can be determined on the date and for the period. In the first case, these will be momentary indicators, in the second - averages for the period (interval). The cost of fixed assets at the end of the period is determined by:

Where: F c.p.- the cost of fixed assets at the end of the period;

F n.p.. - the cost of fixed assets at the beginning of the period;

F centuries- the cost of received fixed assets;

F select - the cost of retired fixed assets for the period.

Determine the structure of fixed assets at the beginning of the year (Fig. 4.1):

Figure 4.1 - Structure of fixed assets at the beginning of the year, %

Calculation of the cost of fixed assets at the end of the year:

• - building: F c.p. = F n.p.. + F centuries - F select. = 15 221,5 (3,6%)
• - buildings: 52,341.2 (12.5%)
• - transmission devices: 22,694.3 + 1,530 - 1,730= 22,494.3 (5.3%)
• - machinery, equipment: 304,890 + 4,234 - 3,234 = 305,890 (73%)
• - transport: 15,123+ 3,670 - 2,670= 16,123 (3.9%)
• - tool: 7456 + 7.3 - 6.3 = 7457 (1.8%)

Total: 419527.

We determine the structure of fixed assets at the end of the year (Fig. 4.2):

Figure 4.2 - Structure of fixed assets at the end of the year, %

The calculation of depreciation deductions is carried out according to the formula corresponding to the chosen method for each type of OF (Table 4.3)

Table 4.3 - Methods for calculating depreciation charges for each type of OF

Group of fixed assets	Depreciation method	Formula for calculation	Calculation, thousand rubles
	Linear	BUT 1 =15 221,5 *2/100= 304,43
Structures	Linear	BUT 2 =52 341,2 *3/100= 1570,236
Transfer devices	Linear	BUT 3 =22 494.3 *4/100= 899,772
Machinery, equipment	Linear	BUT 4 =305 890*10/100= 30589
Transport	reducing balance method	where to -acceleration factor = 1,2	BUT 5 =16 123 * = 1547,808
Tool	Linear	BUT 6 =7 457 *50/100= 3728,5

Formula for calculating the average annual cost of fixed assets:

Calculation of the average annual cost of fixed assets:

417726 + 1402,5 + 3528,3 + 1223,3 + 5,475 - 865 - 2425,5 - 1335 - 5,25 = 419 245,825

Table 4.4 - Results of calculating the cost of fixed assets at the end of the year, the structure of fixed assets, the average annual cost, depreciation

Group of fixed assets	Cost, thousand rubles	Depreciation amount, thousand rubles
for the beginning of the year	structure, %	at the end of the year	structure, %
Structures
Transfer devices
Machinery, equipment
Transport
Tool

The value of the value of fixed assets at the beginning of the period is 417,726 thousand rubles.

The value of fixed assets at the end of the period amounted to 419,527 thousand rubles.

The value of the average annual cost of fixed assets amounted to 419,245.825 thousand rubles.

The amount of depreciation of buildings amounted to 304.43 thousand rubles.

The amount of depreciation of structures amounted to 1,570.236 thousand rubles.

The amount of depreciation of transmission devices amounted to 899.772 thousand rubles.

The amount of depreciation of machinery and equipment amounted to 30,589 thousand rubles.

The amount of depreciation of transport amounted to 1,547.808 thousand rubles.

The amount of depreciation of the instrument amounted to 3,728.5 thousand rubles.

The amount of depreciation for the year amounted to 38,639.746 thousand rubles.

2.2.1. Characteristic production assets

The means of labor (machines, equipment, buildings, vehicles) together with the objects of labor (raw materials, materials, semi-finished products, fuel) form the means of production. Expressed in value terms, the means of production are the production assets of enterprises. Distinguish between fixed and working capital.

The main production assets are the means of labor involved in the production process for a long time and retaining their natural form. Their cost is transferred to the finished product in parts, as the consumer value is lost.

Circulating assets are those means of production that are entirely consumed in each new production cycle, fully transfer their value to the finished product and do not retain their natural form during the production process.

Along with production, there are non-productive fixed assets - social property. These are residential buildings, children's and sports facilities, canteens, recreation centers and other facilities. cultural services workers who are on the balance sheet of enterprises and do not have a direct impact on manufacturing process.

2.2.2. Classification, structure and evaluation of fixed production assets

Depending on the production purpose, fixed assets are divided into groups:
- buildings - industrial buildings, warehouses, offices, garages, etc.;
- structures - roads, flyovers, fences and other engineering and construction structures that create the necessary conditions for the implementation of the production process;
- transmission means - power lines, communications, pipelines;
- machines and devices - power machines and equipment, working machines and equipment, measuring and control devices and laboratory equipment, computer technology;
- vehicles - all types of vehicles, incl. interfactory, intershop and intrashop;
- tools;
- production equipment and accessories;
- household inventory;
- other fixed assets.

These groups form the active and passive parts of fixed production assets. The active part includes transmission devices, machinery and equipment, the passive part includes buildings, structures, vehicles that are not directly involved in the production process, but are a necessary condition for it.

The ratio between individual groups and parts of fixed production assets characterizes their structure, which is of great importance in the organization of production. The structure with the highest specific gravity of the active part is the most efficient.

The structure of fixed production assets is influenced by factors such as specialization and concentration of production, features of the production process, the level of mechanization and automation, the geographical location of the enterprise, etc.

There are several types of valuation of fixed assets.

The initial cost of fixed assets is the sum of the costs for the manufacture or acquisition of funds, their delivery and installation.

The replacement value is the value of funds at the time of their last revaluation.

The residual value is the difference between the original or replacement cost of fixed assets and the amount of their depreciation.

Residual value is the cost of selling worn-out and discontinued fixed assets (for example, the price of scrap).

2.2.3. Reproduction of fixed production assets

Fixed assets located at the enterprises gradually wear out. Distinguish between physical and moral depreciation.

Physical wear and tear means the material wear and tear of fixed production assets under the influence of the labor process, the forces of nature (erasing of working bodies, corrosion of metal parts and structures, rotting of wooden parts, weathering, etc.).

The physical deterioration of fixed production assets is directly dependent on the load, quality of care, level of organization of production, qualifications of workers and other factors. It is determined by the ratio of the actual and standard service life of fixed assets. For a more accurate determination of depreciation, a survey of the technical condition of fixed assets is carried out.

The obsolescence of fixed production assets is understood as their inconsistency with the modern level of technology, a decrease in the technical and economic feasibility of their operation.

In order to compensate for the depreciation of fixed assets and to accumulate the necessary funds for the reproduction and restoration of fixed assets, a system of depreciation is used.

Depreciation is a monetary compensation for the depreciation of fixed assets. Depreciation charges are one of the elements of production costs and are included in the cost of production.

The amount of depreciation deductions, expressed as a percentage of the initial (book) value of each type of fixed assets, is called the depreciation rate and is calculated by the formula:

where F p(b)- initial (book) cost of fixed assets;
F l- liquidation value of fixed assets;
T sl- the service life of fixed assets.

The annual amount of depreciation deductions for the renovation of fixed assets is calculated by multiplying the average annual cost of fixed production assets by the corresponding depreciation rates and correction factors for them, taking into account the specific operating conditions of certain types of labor tools.

The amount of depreciation deductions is determined three methods: uniform, uniformly accelerated and accelerated (when 2/3 of the initial value of fixed assets is transferred in the first three years, and then the remainder is evenly transferred).

There are various forms of simple and extended reproduction of fixed assets.

Forms of simple reproduction - repair (current, medium, capital and restoration), modernization of equipment (improvement of it in order to prevent technical and economic aging and increase technical and operational parameters to the level of modern production requirements) and replacement of physically worn out and technically obsolete means of labor.

Forms of expanded reproduction of fixed assets:
- technical re-equipment (at a qualitatively new level) of an existing enterprise;
- reconstruction and expansion;
- New construction.

2.2.4. Production capacity of the enterprise

The production capacity of the enterprise is the maximum possible annual (daily, shift) output of products (or the volume of processing of raw materials) in the nomenclature and assortment, subject to the fullest use of equipment and production facilities, the use of advanced technology and the organization of production. To measure production capacity, natural and conditionally natural meters (tons, pieces, meters, thousands of conditional cans, etc.) are used.

There are three types of power:
- design (provided by the construction or reconstruction project);
- current (actually achieved);
- backup (to cover peak loads).

When determining the current capacity, the input (at the beginning of the year), output (at the end of the year) and average annual capacity of the enterprise are calculated.

The average annual capacity of the enterprise is calculated by the formula:

where M n.h.- capacity at the beginning of the year;
M input.- power input during the year;
M sb.- retired power;
n 1, n 2- the number of months from the moment of commissioning or disposal of capacity, remaining until the end of the year.

The amount of power depends on many factors: the amount of installed equipment, the technical standard for the performance of the leading equipment, possible fund the operating time of equipment and the use of production space throughout the year, the range, range and quality of manufactured products, the standards for the duration of the production cycle and the labor intensity of manufactured products (services performed), etc.

The production capacity of the enterprise is determined by the capacity of the leading production shops, sections or units, i.e. by the capacity of the leading industries.

In general, the production capacity of the leading workshop can be determined by the formula:

or ,

where a- equipment productivity per hour;
T- annual fund of working time of the equipment, hour;
m- average annual number of equipment;
t- the complexity of manufacturing units of production, hour.

2.2.5. Efficiency of reproduction and use of fixed assets and production capacities

To characterize the reproduction of fixed assets, the following indicators are used:

The main indicators of the use of fixed production assets are:
1) the coefficient of extensive use of equipment - is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to the plan;
2) shift ratio of equipment operation - the ratio of the total number of machine days worked per day to the number of installed equipment;
3) the coefficient of intensive use of equipment is determined by the ratio of the actual performance of the equipment to its technical (passport) performance;
4) the coefficient of integral use of equipment is equal to the product of the coefficients of intensive and extensive use of equipment and comprehensively characterizes its operation in terms of time and productivity;
5) return on assets - an indicator of output per one hryvnia of the average annual cost of fixed production assets;
6) capital intensity - the value, the return of capital productivity. It shows the share of the cost of fixed production assets attributable to each hryvnia of output. Return on assets should tend to increase, and capital intensity - to decrease;
7) capital-labor ratio is determined by the ratio of the average annual cost of fixed production assets to the average number of industrial and production personnel of the enterprise for the year.

The enterprise also calculates the coefficient of development of the design capacity and the utilization factor of the current capacity.

The main directions for improving the use of fixed assets and production capacities are: reducing equipment downtime and increasing the coefficient of its shift; replacement and modernization of worn out and obsolete equipment; introduction of the latest technology and intensification of production processes; rapid development of newly commissioned capacities; motivation for the effective use of fixed assets and production capacities; development of the joint-stock form of management and privatization of enterprises, etc.

2.2.6. Working capital of the enterprise

Along with the main production assets, circulating production assets participate in the production process.

Working capital includes:
- production stocks - raw materials, auxiliary materials, purchased semi-finished products, fuel, containers, spare parts for equipment repair, wearing low-value tools, as well as household equipment;
- work in progress - objects of labor that are in production at different stages of processing in the divisions of the enterprise;
- semi-finished products of own production - objects of labor, the processing of which is fully completed in one of the divisions of the enterprise, but subject to further processing in other divisions of the enterprise;
- deferred expenses, which include the costs of preparation and development new products, rationalization and invention, as well as other costs incurred in this period, but which will be included in the cost of production in the subsequent period.

The ratio between individual groups, elements of revolving funds and their total volume, expressed in shares or percentages, is called the structure of revolving funds. It is formed under the influence of a number of factors: the nature and form of organization of production, the type of production, the duration of the technological cycle, the conditions for the supply of fuel and raw materials, etc.

On average, at industrial enterprises of Ukraine in the total volume of working capital, the share of inventories is about 70%, and work in progress and semi-finished products of own production - 25%.

The main condition for the formation and use of working capital is their regulation.

Consumption rates are considered to be the maximum allowable absolute values ​​of the consumption of raw materials and materials, fuel and electrical energy for the production of a unit of output.

Rationing the consumption of certain types of material resources provides for compliance with certain scientific principles. The main ones should be: progressiveness, technological and economic feasibility, dynamism and ensuring the reduction of standards.

When establishing norms and standards for the planned year, it is recommended to use the experimental-statistical and calculation-analytical method.

When analyzing work industrial enterprise various indicators of the useful use of material resources are used:
- indicator (coefficient) of output finished products from a unit of raw materials;
- indicator of consumption of raw materials per unit of finished product;
- coefficient of use of materials (ratio net weight or the mass of the product to the standard or actual consumption of structural material);
- coefficient of use of the area or volume of materials;
- the level of waste (losses), etc.

Common sources of saving material resources are: reducing the specific consumption of materials; weight reduction of products; reduction of losses and waste of material resources; use of waste and by-products; recycling; replacement of natural raw materials and materials with artificial ones, etc.

The cost of fixed assets of an enterprise is a very significant value in economic analysis. It testifies to many economic factors, as well as to the financial documents of the organization.

All calculation processes are guided by the average value of the cost of production fixed assets (FA) during the year: both accounting for the property tax base and income tax, and calculating the performance indicators for the use of fixed assets.

Let us highlight the main goals pursued by the accounting of fixed assets of an enterprise, and also show how exactly the average annual value of the main property assets is calculated.

Legislative regulation

The accounting process for the main entrepreneurial production assets is prescribed in various normative documents. They not only clarify the calculation procedure itself, but also indicate the tasks of tracking these indicators, the conditions for recognizing funds as the main ones, the way the value is formed, etc. The main documents that the taxpayer (entrepreneur, accountant) focuses on are:

• PBU 6/01 "Accounting for fixed assets" dated March 30, 2001 No. 26n;
• Instruction method for accounting fixed assets dated October 13, 2003 No. 91n.

When calculating property tax, you should rely on the following provisions tax code of the Russian Federation and information from the Ministry of Finance of the Russian Federation regarding the average annual accounting of the value of assets:

• paragraph 4 of Art. 376 of the Tax Code of the Russian Federation dated August 05, 2000 No. 117-FZ .;
• Letter of the Ministry of Finance of the Russian Federation dated July 15, 2011 No. No. 03-05-05-01/55.

Why you need to consider the value of fixed assets

This is not only about the fact that the accounting of fixed assets is required by the current legislation and the bodies controlling the entrepreneur. Constant monitoring of the cost of fixed assets helps to solve many urgent problems:

• clarifying the costs associated with the acquisition of assets, as well as bringing this information into the system;
• accurate tracking of operations on the dynamics of the main assets, since all changes are reflected in the documentation;
• evaluation of the performance of each group of fixed assets;
• financial results of the loss of fixed assets (sales, disposals, write-offs, etc.);
• obtaining all sorts of information about fixed assets, which is necessary not only for reporting, but also for internal awareness and analysis.

What types of cost of fixed assets are subject to accounting

The same fixed asset may have a different value at one time or another of acquisition and at different periods of operation. Other factors may also affect the cost. factors of production. To achieve the above goals, the value of one of the 4 types of value of the firm's fixed assets is used.

1. Initial cost- the one for which this tool is put on the balance sheet. It consists of:
   • expenses incurred by the entrepreneur for the acquisition of the asset, its transportation to the place of operation, if necessary - and installation work, configuration, adjustment, etc.;
   • those costs incurred by the entrepreneur if the asset was created by his own efforts;
   • monetary value approved by all participants, if the main asset is the authorized capital or part thereof;
   • the value of the values ​​that made up the exchange fund - with barter;
   • valuation of the asset at market prices, relevant on the day of transfer - when donating a fixed asset.

   The initial cost of fixed assets is taken into account when calculating property tax and when accounting for depreciation.

   NOTE! The initial cost can be changed if the reason for the revaluation was a global change in the fixed asset (reconstruction, upgrade, completion, alteration, partial liquidation, etc.), and also if the process of accounting revaluation is officially initiated.

2. replacement cost OS is a number reflecting how much the asset was worth at the time of its last revaluation. This may happen:
   • if the property fund was reconstructed or changed in any other way, which affected the change in its primary value;
   • property subjected to revaluation;
   • a depreciation of the asset was necessary.
3. residual value shows how much of the value of the underlying asset has not yet been transferred to products. In fact, this is the difference between the initial (replacement) cost of an asset and the amount of depreciation. This indicator helps to understand how much the asset has already served its purpose, which directly affects the planning of renewals in fixed assets, which means financial indicators costs.
4. Liquidation value reflects the financial "balance" that remains inherent in the fixed asset after its useful life has come to an end. It is not always that an asset that has exhausted its depreciation loses its value to 0, most often there remains an amount for which it is quite possible to sell it (for example, the useful life of a computer is 5 years, but even after this period it may well work properly and be sold for appropriate amount).

How to calculate the average OS cost

Mathematically, the average annual cost is the arithmetic average of desired type value of property funds. But sometimes you need accounting that will take into account not a fixed indicator for a certain period, but the moments of introduction and departure from the balance of fixed assets. Depending on this, the method of calculation and the formula for determining the average annual cost of fixed assets are selected.

1 way (not taking into account the time of the dynamics of funds)

It provides an average calculation accuracy, but in many cases it is quite enough.

To calculate the average annual cost of fixed assets, it is enough to know its value at the beginning and end of the annual period, that is, on January 1 and December 31 of the reporting year. These data are shown in the balance sheet. For the calculation, the residual value of the funds is used, based on the balance sheet.

If the residual value of fixed assets at the end of the year has not yet been derived, it can be determined using the formula:

CT2 = CT1 + CTconst. - STlist.

• ST2 - residual value of fixed assets at the end of the year;
• ST1 - the same indicator at the beginning of the year;
• STpost. - the cost of received fixed assets;
• STlist. - the cost of written-off fixed assets (retired from the balance sheet).

Then you need to find the arithmetic mean of two indicators: CT1 and CT2, that is, the book value of fixed assets at the beginning and end of the year. This will be the approximate value of the average annual cost of fixed assets.

STav.-year. = (CT1+CT2) / 2

Method 2 (taking into account the month of putting on the balance and leaving the balance)

This is a more accurate method, one of its varieties is used to calculate the tax base for paying property tax.

IMPORTANT! It is not permitted by law to use any other calculation method for this purpose.

With this method of calculation, the number of months that have passed since the balance sheet was changed (acceptance of a new operating system or disposal of the old one) is taken into account. Depending on the purpose, one of the following varieties of such a calculus can be used

The formula for the average annual cost of fixed assets to assess the effectiveness of their use

To calculate the return on assets, capital intensity, profitability and other important indicators of the effectiveness of the company's fixed assets, you need to know exactly how many full months have passed since the statement or removal from the balance sheet of the fixed asset. And, of course, you will need an initial cost indicator (as of January 1 of the reporting year) - ST1.

STav.-year.= ST1 + FMpost. / 12 x STcont. - Chemistry. / 12 x STspis

• Chmpost. - the full number of months from the date of setting the fixed asset on the balance sheet until the end of the current year;
• ChMspis. - the total number of months from the date of write-off of fixed assets from the balance sheet until the end of the year.

The formula for the average annual cost of fixed assets according to the average chronological

It is considered the most accurate of the methods, which takes into account the input and output of the OS. It searches for the arithmetic average of the value of funds for each month, of course, taking into account the input and write-off, if any. The results are then added up and divided by 12.

ST mid-year = ((ST1NM + ST1KM) / 2 + (ST2NM + ST2KM) / 2 ... + (ST12NM + ST12KM) / 2) / 12

• ST1NM - the cost of fixed assets at the beginning of the first month of the year;
• ST1KM - the cost of fixed assets at the end of the first month, and so on.

The formula for determining the average annual cost of fixed assets for calculating corporate property tax

It is specially provided exclusively for determining the base of property tax. It uses the residual value at the beginning of each month that makes up the tax period. You will also need the final indicator of the residual value at the end of the entire tax period. When we divide the amount received by the number of months, we will need to add 1 to the number that makes up the reporting period. That is, if you need to calculate the amount for the annual payment, you will need to divide by 13, and for quarterly payments, respectively, by 4, 7 , ten.

ST mid-year = (ST1NM + ST2NM + ... + ST12NM + STKNP) / 13

• ST1NM - an indicator of the residual value of assets on the 1st day of the 1st month of the tax period;
• ST2NM - an indicator of the residual value of assets on the 1st day of the 2nd month of the tax period;
• ST12NM - an indicator of the residual value of assets on the 1st day of the last month of the tax period;
• STKNP - the final residual value at the end of the tax period (its last number- December 31 of the reporting year).

Introduction

I. Basic production assets.

1.1 Economic essence and structure of OPF.

1.2 Accounting and evaluation of BPF.

1.3 Indicators of the use of the OPF.

II. Theoretical foundations of depreciation of fixed assets.

2.2 Appointment of depreciation in simple and extended reproduction of fixed assets.

2.3 Depreciation rates and accounting system.

III. Use of amortization fund.

3.1 The role of depreciation in the accumulation of fixed assets.

3.2 Underdepreciation and overdepreciation.

Conclusion.

List of used literature.

Introduction.

The transfer of the economy to market relations is dictated by the logic of the development of productive forces at the stage of transition to a free enterprise system using various forms of ownership.

The radical restructuring of industrial production based on the introduction of a new economic mechanism orients the industrial organization towards the economically justified use of all elements of production, the clear interaction of which, with a rational structure of the means of production, makes it possible to ensure the normal economic activity of enterprises. An integral part of the means of production is fixed capital, which occupies the highest share in the structure of the property complex. Fixed capital is directly involved in the creation of wealth and is closely related to the competitiveness of products.

In the process of production, the main, decisive role belongs to the means of labor, that is, the totality of material means with which the worker affects the object of labor, changing its physical and chemical properties. “Means of labor,” K. Marx noted, “are not only a measure of the development of human labor, but also an indicator of those social relations in which labor is performed.”

I. Basic production assets.

1.1 Economic essence and structure of OPF.

The problem of increasing the efficiency of the use of fixed assets and production capacities of enterprises occupies a central place in the period of Russia's transition to market relations. The place of the enterprise in industrial production, its financial condition, and competitiveness in the market depend on the solution of this problem.

Having a clear understanding of the role of each element of fixed assets in the production process, their physical and moral wear and tear, factors affecting the use of fixed assets, it is possible to identify methods, directions by which the efficiency of using fixed assets and production capacities of an enterprise is increased, ensuring a reduction in production costs. and growth in labor productivity.

Fixed capital is a monetary value of fixed assets, as material assets with a long period of operation. In this regard, funds transfer their value to the product produced in parts.

Fixed assets are divided into industrial production and non-production. Industrial production funds operate in the field material production, non-productive - satisfy the everyday and cultural needs of people.

Basic production assets - financially technical base social production. The production capacity of the enterprise and, to a large extent, the level of technical equipment of labor depend on their volume. The accumulation of fixed assets and the increase in the technical equipment of labor enrich the labor process, give labor the creative character of labor, and raise the cultural and technical level of society.

In the context of the transition to market economy fixed assets are the main prerequisite for ensuring further economic growth due to all factors of production intensification.

The overwhelming and most important part of society's material resources is embodied in fixed assets. As of January 1, 1995, the total replacement value of Russia's fixed assets amounted to 5,093 trillion. rub. The main part of fixed assets (over 65%) is OPF. The value of fixed assets of industry - 2850 trillion. rub., or 56% of all fixed assets of Russia.

bpf industry it great amount means of labor, which, despite their economic homogeneity, differ in purpose, service life. Hence, it becomes necessary to classify fixed assets into certain groups, taking into account the specifics of the production purpose. various kinds funds.

1. Buildings are architectural and construction objects designed to create the necessary working conditions. Buildings include production buildings of workshops, depots, garages, warehouses, production laboratories etc.
2. Structures - engineering and construction objects designed for certain technological functions are necessary for the implementation of the production process with a change in the objects of labor. Structures include pumping stations, tunnels, mats, etc.
3. Transmission devices, with the help of which various types of energy are transmitted, as well as liquid and gaseous substances, oil, gas pipelines, etc.
4. Machinery and equipment, including:

• Power machines and equipment designed to generate and convert energy - generators, engines, etc.;
• Working machines and equipment used directly for erection on the object of labor or for its movement in the process of creating products or services, that is, for direct participation in technological processes (machines, presses, hammers, lifting and transport mechanisms and other main and auxiliary equipment);
• Measuring and regulating instruments and devices, laboratory equipment, etc.;
• Computer technology - a set of tools designed for accelerated automation of processes related to the solution of mathematical problems, etc.;
• Other machines and equipment.

1. Vehicles designed to transport goods and people within and outside enterprises.
2. Tools of all kinds and devices attached to machines that are used to process the product (clamps, vice, etc.).
3. Manufacturing inventory to facilitate production operations(work tables, workbenches), storage of liquid and loose bodies, labor protection, etc.
4. Household inventory.

The structure of fixed capital is the share of each of the groups in their total value. The share of the evaluation of the structure is used by the following system of indicators (table 1).

Table 1.

Indicators for assessing the structure of fixed capital

Indicators	Formula for calculation	Notation
1. Capital renewal ratio	To update= OK in/ OK kt	OK c-value of input fixed capital
2. Retirement rate of fixed capital	To l = OK l/ OK ng	OK l-cost of disposal of the main. Capital OK ng-cost of main Capital at the beginning of the year
3. Fixed capital growth rate	To pr=( OK in- OK k)/ OK kg	OK kg - cost of fixed capital at the end of the year, i.e. OK kg= OK ng+( OK in- OK l)
4. The share of the active part of fixed capital	aOK Act =OK Act/ OK	OK-total cost of capital, i.e. industrial and non-industrial purposes.

Not all main capital groups play the same role in the production process. Fixed capital is divided into active and passive parts.

The active part of the fixed capital is the leading one and serves as the basis for assessing the technological level and production capacity. In general, for industrial enterprises, the active part includes transmission devices, power machines and equipment, working machines and equipment, measuring and control instruments and devices.

The passive part is auxiliary and ensures the operation of active elements. The ratio of active and passive elements that has developed in industry shows that in almost all enterprises of material production, with the exception of the energy sector, the share of the active part is lower.

The growth of the active part of fixed capital, especially in the most capital-intensive industries, is an economically justified phenomenon. However, in each specific case, an increase in the share of the active part must be economically justified, since the growth in the efficiency of fixed capital is ensured only if certain proportions are observed, that is, in such a ratio that an increase in the share of active elements is not accompanied by a decrease in the level of their use.

High cost of equipment, tools and duration of distraction Money in large sizes force enterprises to pay more attention to best use fixed assets in the process of their operation. But it also requires a number of conditions to be met. First of all, the need to keep a clear record of the availability and movement of fixed assets in the enterprise. This accounting should provide knowledge of the total value of fixed assets, their dynamics, the degree of their influence on the level of production costs, and others.

1.2 Accounting and evaluation of BPF.

Accounting for fixed assets is determined not only by the need to know what fixed assets and to what extent the enterprise has, but also by the requirements of the economics of production. This is due to the fact that the share of fixed assets in the total amount of funds at the disposal of the enterprise reaches 70% or more. Consequently, the development (state) of its economy depends on how they are used.

Accounting and evaluation of OPF are made in natural (pieces, tons, kilometers, etc.) and cost (rubles) forms.

With the help of natural indicators, it is carried out separately for each group of the above classification. For example, for buildings natural indicators are: their number, total and usable area in sq.m; for working machines - the number of units, type and age, etc. For a more complete characterization of the state of the funds of the pile, it is necessary to carry out certification of each workplace, which is comprehensive assessment its compliance with regulatory requirements and best practices in such areas as the technical and economic level, working conditions and safety. This form of accounting makes it possible to determine not only the material structure of fixed assets, but also their technical level, to draw up a balance of equipment, etc.

The valuation is used to determine the total value of the OPF, their structure, dynamics, the amount of depreciation included in the cost of products.

There are several types of OPF valuation:

At the initial cost (Fp);

By replacement cost (Fv);

At residual value (original or replacement cost, taking into account depreciation) ( F ost).

Accounting for fixed assets at historical cost is carried out at the price of their acquisition or manufacture, taking into account the costs of delivery, storage and installation on site.

All fixed assets acquired by the company are recorded on its balance sheet at full cost, which is also called the balance sheet.

The economic significance of this valuation method lies in the fact that in this way the initial (real) costs of the OPF are revealed.

The disadvantage of the method is that the same (homogeneous) OPF, produced, purchased and installed at different times, are listed on the balance sheets at different prices. This does not make it possible to compare the value of the OPF for different objects, to correctly determine the amount of depreciation, the cost of manufactured products.

In this regard, OPFs are valued at replacement cost, which indicates the cost of producing OPFs in modern conditions i.e., shows the amount of costs required to purchase or manufacture available in this moment OPF at modern prices. At present, with a high level of inflation, there is a need for periodic revaluation of fixed assets and determination of their replacement cost, corresponding to real economic conditions. The last revaluation was made as of January 1, 1996, based on the book value of fixed assets adjusted for the approved indexes (coefficients) of its recalculation. Residual value (original or replacement cost, taking into account depreciation) shows the value of the OPF that has not yet been transferred to the manufactured product.

F rest= F P( in)-F p(K a *T u)/100

where K a - depreciation rate (%);

T u - period of use of fixed assets (years).

1.3. Indicators of the use of fixed production assets

Accounting and evaluation of fixed assets make it possible to judge their quantitative share in the general composition of the elements of the enterprise. Judgment on how the management of these funds (the qualitative side) affects the change in its economy and structure can only be obtained from consideration of groups of indicators.

1. Indicators of extensive use of fixed production assets, reflecting the level of their use over time;
2. indicators of intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity);
3. indicators of the integral use of fixed production assets, taking into account the combined influence of all factors - both extensive and intensive.

The first group of indicators includes: the coefficient of extensive use of equipment, the coefficient of shift work of the equipment, the coefficient of equipment load, the coefficient of the shift mode of the equipment operation time.

The coefficient of extensive use of equipment Kext is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to the plan, i.e.

K ext \u003d t rev.f / t rev.pl.

where tobor.f - the actual operating time of the equipment, h;

torev. Pl. - operating time of the equipment according to the norm (set in accordance with the operating mode of the enterprise and taking into account the minimum required time for scheduled preventive maintenance), h..

Extensive use of equipment is also characterized by the shift ratio of its work, which is defined as the ratio of the total number of machine-shifts worked out by equipment of this type during the day to the number of machines that worked in the largest shift.

The equipment utilization factor also characterizes the use of equipment over time. It is installed for the entire fleet of machines that are in the main production. It is calculated as the ratio of the labor intensity of manufacturing all products on this type of equipment to the fund of the time of its operation.

On the basis of the shift indicator of equipment operation, the coefficient of use of the shift mode of the equipment operation time is calculated. It is determined by dividing the shift ratio of equipment operation achieved in a given period by the shift duration established at a given enterprise (in the workshop).

The coefficient of intensive use of equipment is determined by the ratio of the actual performance of the main technological equipment to its standard performance, i.e. progressive technically sound performance. To calculate this indicator, use the formula:

To int = AT f/ AT n

where ATφ is the actual production output by the equipment per unit of time;

AT n - technically justified production output by equipment per unit of time (determined on the basis of equipment passport data).

The third group of indicators of the use of fixed assets includes the coefficient of integral use of equipment, the coefficient of utilization of production capacity, indicators of capital productivity and capital intensity of products.

The coefficient of integral use of equipment is defined as the product of the coefficients of intensive and extensive use of equipment and comprehensively characterizes its operation in terms of time and productivity (power).

K int.gr = K ext. *K int.

F dep. = T/F,

Where T is the volume of commercial or gross, or sold products, rub.;

F-average annual cost of the OPF of the enterprise, rub.

The average annual cost of OPF is determined by:

F = F 1+(F input * n 1)/12 – (F select * n 2)/12,

Where F1 is the cost of the OPF of the enterprise at the beginning of the year, rubles;

F input, F vyb - the cost of the OPF introduced, retiring during the year, rub.;

n 1,n 2 - the number of full months from the date of entry (withdrawal).

Return on assets is the most important indicator of the use of fixed assets.

The capital intensity of production is the reciprocal of capital productivity. It shows the share of the value of fixed assets attributable to each ruble of output. If the return on assets should tend to increase, then the capital intensity should tend to decrease.

The efficiency of the enterprise is largely determined by the level of capital-labor ratio, determined by the cost of fixed production assets to the number of workers (employees of industrial production personnel) of the enterprise. This value must continuously increase, since the technical equipment, and, consequently, the productivity of labor, depends on it.

There is also a group of indicators that allow you to judge and evaluate the composition and structure of fixed assets:

The coefficient of renewal of fixed assets

K obn \u003d F input / F kg,

Where Ф input - the cost of newly introduced fixed assets for a certain period;

Ф kg - the value of fixed assets at the end of the same period.

Retirement rate of fixed assets

K vyb \u003d F vyb / F start,

Where Ф vyb - the cost of retiring fixed assets for a certain period;

Ф beginning - the cost of fixed assets at the beginning of the same period.

Growth rate of fixed assets

(F input -F select) / F start.

II. Theoretical foundations of depreciation of fixed assets.

The circulation of fixed assets includes 3 phases depreciation, depreciation and compensation. Depreciation and amortization occur in the process of production use of fixed assets, and compensation - as a result of their creation and restoration. In process of use elements of means of work physically wear out, their technical properties worsen. The so-called mechanical wear sets in, as a result of which the means of labor lose their ability to participate in the manufacture of products. In other words, their use value decreases. Fixed assets are subject to physical wear and tear, not only due to their productive use, but also under the influence of the forces of nature. Both in the process of functioning and during inactivity, under the influence of atmospheric conditions, gradual, destructive actions of natural metabolism, metal corrosion and wood decay occur, i.e., individual parts of fixed assets are deformed and destroyed. Means of labor can also fail as a result of such extraordinary circumstances as fires, floods, earthquakes and other natural disasters.

The amount of physical depreciation of fixed assets depends on the quality of their manufacture, technical parameters laid down in the process of creation and predetermining durability. In addition, the level of physical depreciation of fixed assets depends on the degree of their utilization in the process of productive use. The greater the shift of equipment operation and the more intensive its workload in time and power, the higher the level of wear. Along with this, wear depends on the skill level of workers, compliance with appropriate operating conditions, protection from adverse conditions. environment, quality of care and timeliness of repairs.

Along with physical wear and tear, the means of labor are subject to obsolescence, in which machines and equipment that are still quite suitable for their material condition become unprofitable in operation in comparison with new, more efficient models of equipment. There are two forms of obsolescence. The first is when, as a result of scientific and technological progress, which causes an increase in labor productivity in industries that produce means of production, machines of this kind are produced at lower costs. When the production of new, cheaper machines becomes mass-produced, the cost of similar technical specifications operating means of labor is reduced. For at any given moment the value of commodities is determined not by individual expenditures, but by the amount of socially necessary labor time for their production. New machines of a similar design are produced cheaper and therefore transfer a smaller share of the cost to the finished product, which makes them more efficient in operation and stimulates the early replacement of old models of equipment.

The second form of obsolescence is a decrease in the cost of functioning means of labor as a result of the introduction of new, more progressive and economical technology into production. New machines can be more productive, i.e., more products can be produced per unit of time. Changes in quality characteristics and consumer properties of products are possible. One of the advantages of new equipment may be the provision of opportunities for the introduction of more advanced technology, which will save material resources and improve working conditions. An increase in the efficiency of new types of equipment can also be the result of saving production space, better reliability and efficiency in operation, greater maintainability, etc. As a result, the operation of old machines becomes unprofitable, which necessitates their early replacement.

The use of obsolete, although physically not yet worn out equipment leads to a relative increase in production costs, hinders the improvement of technological processes. A problem arises: incur losses from the early replacement of obsolete labor tools and get savings from the introduction of more advanced technology or operate obsolete equipment until its cost is completely written off, but at the same time lose the possibility of increasing production efficiency in the future. As a rule, comparisons testify in favor of early replacement of machines in order to technically improve production, the effect of which far exceeds the losses before the early write-off.

If the basis of physical wear is the influence of material factors external environment and internal metabolic physical and chemical processes that destroy the materials from which the means of labor are created, then the basis of both forms of obsolescence is scientific and technological progress. It predetermines both the cheapening of the means of labor and the emergence of new types of equipment and products. In accordance with the nature of the causes, the loss of use value and the value of means of labor as a result of physical and moral depreciation is carried out differently. If physical depreciation occurs, as a rule, evenly as the use of fixed assets or the gradual impact of the forces of nature, then obsolescence due to the uneven scientific and technological progress certain types means of labor are exposed unevenly. Thus, it has the greatest impact on the active part of fixed assets, since changes in the designs of machinery and equipment are more dynamic compared to the improvement of the structures of buildings and structures. The impact of obsolescence is uneven in various sectors of the national economy. It is especially noticeable in industries that determine scientific and technological progress. The second form of obsolescence has the most significant impact in the first period of the introduction of new technology, as innovations become widespread, its impact gradually decreases.

Wear is not the same as wear. All created fixed assets, both active and inactive, are subject to depreciation, regardless of their participation in the production process (production and non-production). Wear is an objectively existing phenomenon. Wearing out is economic process, a reflection of depreciation in economic reality. Wear and tear, or economic depreciation, is a process of loss of value by means of labor. The cause of wear can be both physical and moral wear and tear.

Wear is the basis of depreciation. Depreciation is reimbursed not in the process of forming the depreciation fund, but during its subsequent use to replace obsolete equipment and during major repairs and modernization.

Depreciation charge - the part of the cost that is transferred to the product. Its movement is included both in the process of production and in the process of circulation. A cash depreciation fund is the financial result of the accumulation of successively carried out depreciation deductions. It is formed only after the sale of finished products.

Depreciation can be defined as the process of gradually transferring the value of the means of labor to the value of the finished product. Depreciation deductions are that part of the value of the means of labor, which in each new circulation of the funds of enterprises, as they wear out, is separated and continues to move as part of the new value, first in the form of work in progress, then as part of the cost of finished products, and after its sale is accumulated in the reserve fund funds intended for reimbursement of advanced costs in fixed assets. Thus, the difference between depreciation and depreciation of fixed assets is clearly outlined. If depreciation is the loss of use value, and hence the value of the means of labor, then depreciation means the process of transferring value to the finished product. Both processes, despite their differences, are inseparable as two sides of one and the same phenomenon. Therefore, depreciation deductions, reflecting the value of the transferred value, at the same time show the degree of depreciation of fixed assets.

The depreciation movement covers the stages of production and circulation of products manufactured on this equipment for the entire period of its operation. This process does not coincide with the reimbursement of fixed assets, which is wider in scale than depreciation by the length of the period of creation of new capacities to replace retired ones. The period of incorporation of the depreciation fund into new tools, in our opinion, cannot be included in the depreciation process; this is a new, independent stage in the circulation of funds. The task of depreciation is to reimburse the costs incurred in fixed assets, the accumulation and return of invested funds, not ensuring the reproduction of production potential.

The amount of depreciation must correspond to the real participation of the fixed assets used in the formation of a new value. If this is not achieved when constructing depreciation rates, and less or more funds are written off for depreciation than is objectively necessary, there is a transfer of funds from the compensation fund to the accumulation fund or vice versa. In this case, the accuracy of accounting is violated. financial sources reproduction, and, consequently, the possibility of managing their rational spending becomes more complicated. Such deviations should be neutralized by timely adjustment of depreciation rates. No more depreciation can be written off for products and no less depreciation must be written off than is due to the real costs of fixed assets for production. Depreciation rates should be designed in such a way as to ensure full recovery of advanced investments in fixed assets, regardless of future renewal needs. If after the expiration of the period of turnover of fixed assets the price of a unit of production capacity increases, then additional resources for the creation of new funds to replace those that have retired must be found at the expense of the national income accumulation fund. Depreciation should not predetermine the possibilities of long-term development of production.

To adequately reflect the process of transferring the cost of equipment to the manufactured product by depreciation, two tasks must be solved: to give a reliable estimate of this cost and to correctly organize the procedure for writing it off to cost using depreciation rates. Not that part of the cost of the machines for which they were purchased several decades ago, but that which they possess at any given moment in time, should be transferred to the manufactured product. Depreciation should be charged not from the original, but from the replacement cost of the means of labor. Moreover, for the reliability of depreciation, it is important to revaluate fixed assets as often as possible.

For a long period of time, depreciation in our country was divided into full restoration and major repairs. At the same time, the preliminary rationing of the costs of major repairs as part of depreciation contradicts its essence. Depreciation is the gradual repayment of investments made in fixed assets at the expense of the cost of production, and the use of funds for major repairs in relation to the time depreciation is charged is, as a rule, an element of the costs of the future period. In other words, the costs of acquiring new equipment and repairing it are fundamentally different.

Hence the difference in the ways of financing the costs of complete restoration and major repairs. If the reimbursement of funds advanced to fixed assets involves the regular inclusion in the price of manufactured products of an appropriate share of the depreciation of fixed assets, then to finance repairs, as well as other elements running costs for production, no preliminary rationing is required as part of depreciation rates. These costs should be directly included in the cost of production as repairs are needed.

If the cost of capital repairs is necessarily included in the cost of production through depreciation rates, then there is no incentive to reduce them. If these costs are included in the cost of production as needed, without prior rationing, then if there is economic feasibility, there is an interest in replacing outdated equipment with new equipment without inefficient repairs.

2.2 DEPRECATION ASSIGNMENT IN SIMPLE AND EXTENDED

REPRODUCTION OF FIXED ASSETS.

According to the economic purpose, the depreciation fund should accumulate financial resources for the simple reproduction of fixed assets, i.e., ensure the replacement of retired labor instruments. Statistics show that the annual amount of depreciation deductions significantly exceed the size of the corresponding disposal of fixed assets. The excess of the accrued depreciation of the annual disposal of fixed assets has a steady upward trend. In this regard, in economic theory and management practice, an opinion was formed about the natural nature of the excess of depreciation in comparison with the need for funds to restore worn-out funds and the possibility of its withdrawal for accumulation.

The question of the possibility of using depreciation deductions for expanded reproduction is one of the most difficult and debatable. It has been discussed in the economic literature for many years, but has not been finally resolved. An opinion is expressed, according to which the depreciation fund cannot serve as a source of accumulation of fixed assets. At the same time, most economists argue that under modern conditions, depreciation charges are naturally a source of expanded reproduction of fixed assets, a source of their accumulation. Many researchers, while recognizing the direct economic purpose of the depreciation fund as a source of simple reproduction, do not exclude at the same time the possibility of using it for expanded reproduction.

In connection with the growth of production potential and the need to intensify its use, special requirements are being put forward for the policy of compensation for the means of labor, the shortcomings of which are currently manifested in a slowdown in the replacement of worn-out funds, accumulation in some sectors of the national economy significant amount obsolete equipment with all the ensuing negative consequences. Therefore, the rational use of the depreciation fund is a significant reserve for increasing production efficiency. The apparent excess of the accrued depreciation amounts of the need to compensate for retired labor instruments, the natural formation in the depreciation fund of a constant surplus of funds that supposedly can be used for accumulation, is explained, as a rule, by the action of two factors - scientific and technological progress and the peculiarities of the circulation of fixed assets. In connection with scientific and technological progress, labor productivity is growing, so the cost of reproducing fixed assets should decrease. As a result, to compensate for their use value, less funds are required than accumulated in the depreciation fund. In other words, in order to restore the total capacity of retired tools of labor, it is necessary to spend less money than provided for by depreciation rates. Restoration of the used means of production in their former sizes leads to an increase in their power and efficiency. In this case, the amount of accumulated depreciation makes it possible to meet the needs of not only simple, but also extended reproduction.

However, the effect of scientific and technological progress is not the result of the turnover of the compensation fund. It is formed as a result of additional investments from the accumulation fund in the development of science and technology and is the result of the use of a net product.

If, as a result of scientific and technological progress, the cost of reproducing a unit of production capacity decreases, then the depreciation fund should be reduced by an appropriate amount. Otherwise, the depreciation mechanism will not be linked to the actual value transfer process. If more funds are sent from the volume of the produced product to the compensation fund than are due to the actual costs of production, then as a result, the value of the national income is underestimated. In this case, the depreciation fund accumulates, along with the funds necessary to compensate for the means of labor, and part of the accumulation fund. And, conversely, with an increase in the cost of reproduction of a unit of production capacity, a corresponding increase in the depreciation fund is necessary. Otherwise, it cannot fully cover the needs of compensation for the means of labor.

If the initial cost of the means of labor, on the basis of which "the depreciation amount is calculated, coincides with the replacement cost, and the depreciation rates correctly reflect the possible service lives of fixed assets, and these terms are observed, then the depreciation fund can only meet the needs of simple reproduction. If these conditions are not met , then the size of the depreciation fund deviates from the needs of normal compensation and must be adjusted.If the depreciation fund has accumulated part of the funds that, if the depreciation is correctly calculated, should have been included in the accumulation fund, then their excess can be withdrawn to expand production. compensation must be replenished from the accumulation fund.Thus, the surplus of funds in the depreciation fund is not the result of scientific and technological progress, but is formed due to shortcomings in the depreciation system.

In the conditions of declining rates of accumulation of fixed assets, the depreciation fund, with its partial withdrawal, still provides for the needs of compensation. Withdrawal of surplus depreciation sums does not really infringe on simple reproduction. However, when making additional investments from the accumulation fund, one should focus not on simple, but on expanded reproduction. Therefore, before withdrawing a visible excess of depreciation, it is necessary to determine how this will affect the rate of expansion of production provided for by additional investments.

When making additional capital investments in any economic link, it makes no sense to partially withdraw it - depreciation means for accumulating the potential of other links of production. By investing capital funds, we assume a certain rate of expansion, and by withdrawing depreciation, we reduce the provided rate. This means that if a certain economic link has reached a state in which it fully satisfies social needs, and it becomes possible to reduce the rate of expanded reproduction in this link, then this should be done not by withdrawing the depreciation fund, but by reducing financing from the accumulation fund.

Thus, depreciation in itself cannot be a source of accumulation of fixed assets either under simple or extended reproduction. The constant excess of the accrued depreciation of the annual disposal of fixed assets with expanded reproduction is natural. It is due to additional attraction of funds and represents the accumulated depreciation of newly commissioned fixed assets. The withdrawal of a visible excess of depreciation is unacceptable, as this complicates the process of reproduction. If the depreciation process is consistent with the actual value transfer process, the depreciation fund should only be used for its intended purpose. Accrued depreciation must remain at the disposal of enterprises and directed by them to finance the simple reproduction of fixed assets.

2.3 DEPOSIT RATES AND ACCOUNTING SYSTEM

The system of depreciation of fixed assets is constantly evolving. Over the years Soviet power the norms were repeatedly revised, the normative provisions regulating the procedure for calculating depreciation were clarified, the system of its accounting was improved, and revaluation of fixed assets was carried out. Such mobility of the depreciation system is due to the dynamism of scientific and technological progress, the constant change in production conditions, and the development of social needs.

At present, the norms of depreciation deductions began to be established only for the full restoration of fixed assets. Expenses for all types of repairs by all enterprises, regardless of their departmental subordination, without prior planning in depreciation rates, are directly included in the cost of production and sale of products and services. At first sight, special changes no. Indeed, in the case of establishing depreciation rates for major repairs, and in the version adopted by the resolution, the costs are written off to the cost price. However, it is fundamentally important that repair costs are now included in the cost price according to their actual value. The smaller they are, the greater will be the profit of the enterprise. Previously, production costs included the amounts planned in depreciation rates, so there was no incentive to reduce them.

True, even now enterprises are given the right, if necessary, to create a reserve repair fund to ensure a uniform inclusion of repair costs in the cost of production. However, this provision is not mandatory. Enterprises independently determine the expediency, the size of the fund and the standards for deductions to it. They are developed on the basis of economically viable service life and the optimal combination of repairs and replacement of fixed assets. Enterprises dispose of the means of the repair fund strictly for their intended purpose, and its unused balances are not subject to withdrawal and remain in the fund next year. As a result, the desire to spend envisaged funds by all means in the current year. Termination of preliminary planning of repair costs with the help of depreciation rates uniform for all enterprises helps to reduce a significant part of irrational expenses.

Also important is the provision on the inadmissibility of depreciation of the active part of fixed assets beyond their standard service life or the period for which the book value is fully transferred to the costs of production and circulation. The need for such a situation has been put forward for many years by authors studying the process of reproduction of fixed assets, although there were also opponents of this point of view. The termination of depreciation after the expiration of the established service life makes it possible to prevent the overdepreciation of labor instruments, the amount of which significantly distorted information about the level of their depreciation, overestimated the cost of production and reduced the real value of national income.

A fundamentally new moment in the depreciation policy is the introduction of the right of accelerated depreciation of the active part of fixed assets. However, its use is very limited. The accelerated depreciation method applies only to machinery, equipment and vehicles with a standard service life of more than three years and put into effect on January 1, 1991. Accelerated depreciation is not applied to vehicles, the standard service life of which is set depending on the actual load. For airplanes, this is the number of hours of operation, for cars, the actual mileage. Along with them, unique machinery and equipment intended for use only in certain types of tests and in the production of a limited type of specific product are excluded.

Moreover, accelerated depreciation can only be applied to fixed assets used to increase the output of computer equipment, new progressive materials, instruments and equipment, expand exports of products, as well as to replace worn-out and obsolete equipment with new, more productive equipment. Only in accordance with the listed directions is it allowed to use the depreciation amounts accrued by the accelerated method. If established order application of accelerated depreciation is violated, its additional amounts are excluded from production and distribution costs.

Limiting the use of the accelerated depreciation method is objectively justified for the current conditions of economic development. After all, its wider distribution would entail an increase in the own financial resources of enterprises, which are currently underutilized due to insufficient provision of material and technical resources. An increase in investment demand under these conditions would give a new impetus to inflation on the part of enterprises. If the state withdraws additional resources for accelerated depreciation, this will reduce its stimulating role, in addition, over time, it will lead to limited opportunities for the timely renewal of fixed assets of existing enterprises.

The introduction of accelerated depreciation leads to an increase in the cost and prices of means of production, but underestimates the profits of enterprises. This means a reduction in taxes and a redistribution of the surplus product of the entire society, which is unacceptable in conditions of a significant budget deficit. Depreciation, if possible, should accurately reflect the transfer of the value of the means of labor to products. To fulfill a stimulating or redistributive role is not its task.

To improve the depreciation system, it is advisable to further differentiate the system of norms and increase the number of correction factors that take into account the actual operating conditions of machines and their loading. We need enlarged standards for machine systems united by a single technological process, which would supplement the standards for individual machines. However, objectively there are limits to increasing the number of norms and correction factors. From the center it is impossible to take into account all the details and specifics of each specific production, and even more so the actual load of equipment in terms of capacity.

When calculating the actual amounts of depreciation, in our opinion, it is advisable to adjust the established norms depending on the integral load factor of the equipment, which reflects its use both in time and in terms of power. This complicates the calculations, but automated system This task does not seem to be insurmountable. For fixed assets that do not have such an accounting system, the rate must be adjusted at least by the actual shift ratio. The current regulations provide for such an adjustment in some cases, but it should become universal.

Reliable accounting of depreciation depends to a large extent on the condition of the assessment of fixed assets, in relation to which depreciation is charged using the norms. The closer the balance valuation of labor instruments to their replacement value, the more accurately depreciation is taken into account.

In general, the amount of annual depreciation deductions is determined by:

A r \u003d F total / T a \u003d (F p -F l) / T a,

Where F l - the liquidation value of the OPF;

T a - depreciation period;

F p - the initial cost of the OPF.

With the movement of fixed assets during planning period– year (disposal, purchase, creation), the average annual cost of the OPF is calculated.

F avg. = F a.s. + F p.vv * (r / 12) - F p. vyb * ((12-r) / 12),

Where r is the number of months worked by entering or leaving OPF;

F p.vv, F p.vyb - OPF introduced and withdrawn during the year;

F a.s. - cost of OPF at the beginning of the year.

The depreciation rate is calculated:

K a \u003d (F p -F l) * 100 / (F p * T a),

Then A r \u003d (Ф p * K a) / 100.

III. Anduse of the sinking fund.

3.1 The role of depreciation in the accumulation of fixed assets.

The processes of accumulation and reimbursement of fixed assets are closely interrelated. Their differentiation is very problematic, which causes a lot of opposite conclusions when analyzing the same economic phenomena. Thus, the study of statistical indicators of the reproduction of fixed assets by some researchers led to the conclusion that there is a process of overaccumulation and the created production capacities are excessive in comparison with the real possibilities of society. Other economists have argued that the processes of accumulation are in crisis, that the country lags behind the industrialized powers in terms of the actual size of accumulation per capita. Therefore, increasing the rate of accumulation is an urgent vital necessity.

The reimbursement and accumulation of fixed assets can be analyzed by examining the structure of sources of financing for capital investments, as well as by studying the indicators of the balance of fixed assets, reflecting the trends in their commissioning, disposal and depreciation. Let's consider both directions in order to identify the existing ratios of compensation and accumulation and their influence on each other.

The sources of capital investment financing are the part of the National Income Compensation Fund, which includes depreciation for renovation, and the part of the Accumulation Fund, used to create fixed assets. Thus, gross capital investment consists of costs financed by depreciation and the so-called net capital investment, the source of which is national income. The resources of the depreciation fund should reflect the costs of compensating for the wear and tear of the means of labor, and net capital investments should reflect the process of accumulation.

In the structure of sources of financing capital investments, the share of depreciation naturally increased. This is an objective trend caused by the growth of production potential. After all, the larger the volume of fixed assets, the more funds are needed for their annual reimbursement.

The use of depreciation resources for accumulation is illegal. In its essence, depreciation is only a source of simple reproduction. If the process of accruing depreciation corresponds to the process of transferring value, the depreciation fund can only serve as a source of compensation for the means of labor. The diversion of its resources for accumulation leads to significant losses of living and materialized labor. The long-term withdrawal of renovation resources in favor of the accumulation of means of labor has led to the accumulation of an excess need for compensation, which can now be realized only if the resources of the accumulation fund are temporarily used.

Thus, an analysis of the sources of financing of capital investments indicates a discrepancy between the actual processes of accumulation and compensation and the financial resources intended for them. The size of the accumulation exceeds the resources of the national income intended for these purposes, which occurs to the detriment of the normative compensation.

Let us analyze the same processes in a different way. Let us consider the ratio of accumulation and compensation of means of labor on the basis of indicators of the balance of fixed assets. Let's compare the annual commissioning of fixed assets with accrued depreciation.

Comparison of the input and depreciation of fixed assets at the global level is illegal; in fact, as a rule, they are not observed in terms of object correspondence. The commissioning of new capacities is by no means always carried out precisely in those sectors of the national economy where, judging by the accumulated depreciation, this is primarily necessary. In other words, the processes of capital investment and depreciation do not directly overlap.

So, the determination of the scale of accumulation of fixed assets by comparing the commissioning of new facilities and depreciation in old industries is incorrect. An increase in the share of depreciation compared to the scale of commissioning of fixed assets cannot indicate an increase in investment costs for reimbursement, but only reflects the strengthening trends in the aging of labor tools. Accrued depreciation is only a potential financial resource of compensation, although it is far from always spent for its intended purpose.

Comparison of depreciation with the commissioning of fixed assets rather characterizes the existing contradiction between their accumulation and reimbursement. This comparison only confirms that in some links of production, extremely worn-out funds supported by repairs were accumulated, the further operation of which threatened with a catastrophe, while in others additional capacities were introduced. Thus, there was a polarization of the processes of accumulation and aging of the created production potential.

The simple reproduction of fixed assets should be given priority in investment policy, and the opportunities for productive accumulation should be determined on a residual basis, strictly in accordance with that part of the national income resources that society is able to use to expand the created potential. The direction of net capital investments, i.e. expenses from the accumulation fund, should be regulated economic methods in a centralized manner. This is necessary because enterprises are not able to fully take into account all the prospective changes in social needs. Depending on the dynamics and structure of the population, the prospects for scientific and technological progress, the expected restrictions on raw materials and fuel and energy resources, the possibilities of cooperation with other regions and other factors, priorities in the distribution of accumulation resources should be determined. These priorities should be implemented with the help of tax and credit policies. .

The formation of reproduction proportions, based on the real depreciation resources for renovation, will allow you to optimally combine the stimulating effect market relations with the advantages of centralized regulation, will allow to regulate capital investments in accordance with objective economic laws. This will prevent an exorbitant growth in investment demand and, consequently, help to eliminate the main causes of shortfalls in capital investment.

Thus, a contradictory situation with the reproduction of daily funds has developed in the national economy. Due to the extensive orientation of the investment policy, most of the resources were used for the accumulation of fixed assets for many years. A stable priority of new construction was established, and the reconstruction of the existing production was carried out insufficiently. Numerous government decrees have failed to change this trend. The needs of simple reproduction were determined by the residual method, which led to the withdrawal of depreciation funds from enterprises and their use for accumulation. As a result, the production and technical potential has grown to incredible proportions, but it is extremely worn out and inefficient. Old enterprises require high costs to maintain obsolete facilities. New industries, created to a large extent at the cost of infringing on the needs of reproduction at old enterprises, cannot develop effectively due to a lack of material and labor resources.

Excessive accumulation, which does not correspond to real possibilities, objective conditions for the functioning of the economy, does not give the expected effect, but causes an increase in losses. There was neither a normal use of the created potential, nor effective accumulation in the country. Both processes mutually infringe on each other. It is necessary to normalize the process of compensation of means of labor and fully transfer it to a market basis, which will allow timely improvement of the created production potential, taking into account the dynamic structure of current demand. Such an order, along with an approximation to the structure of needs, should also ensure a significant increase in the efficiency of existing capacities.

The process of production accumulation in the current crisis situation must be strictly controlled by society. To expand production, it is unacceptable to attract either the resources of the consumption fund or the means of compensation. Due to the investment opportunities of society, the limited resources of accumulation should be centrally regulated and controlled taking into account long-term needs.

3.2 UNDER-DEPRECIATION AND OVER-DAMORTIATION.

If the means of labor dropped out of the production process before the standard service life, then the national economy suffered losses from underdepreciation. If the means of labor served longer than the established period, then the depreciation fund of the national economy also included remortization, that is, part of the funds accrued in excess of the real costs of fixed assets for production.

If the charge of depreciation for overhaul when the service life is exceeded makes economic sense, since the existing means of labor must be periodically repaired, then deductions for a full restoration cannot be considered justified. The concepts of over-depreciation and under-depreciation are valid only in relation to deductions for renovation. Deductions for major repairs are neither excessive nor insufficient. If the means of labor last longer than the established period, then they are repaired more. The cost of full recovery is limited. Therefore, the amounts of depreciation for renovation deducted in excess of the standard service are redundant.

The main reason for rejection actual dates service fixed assets from normative is the imperfection of the system of depreciation rates. According to the current regulation, they are group and cover technologically similar types of fixed assets. At the same time, in terms of the possible terms of use, certain types of means of labor in the composition of each group still differ somewhat. In addition, the operating conditions of the same type of funds, as a rule, deviate from the average level. Therefore, in principle, deviations of the actual service life of objects combined in one group from the average for the groups are allowed. Otherwise, it would be necessary to establish individual standards for each type of fixed assets, also taking into account the diversity of their operation. This is impossible, and inappropriate. The limits of differentiation of norms are objectively limited by the variety of types of fixed assets and the conditions for their operation, the laboriousness of developing norms, and the limited capabilities of computer technology.

The procedure for calculating depreciation according to the average group standards allows, therefore, the deviation of the actually accrued amount from the normative one. Since there may be deviations in the direction of both decrease and increase in the established amounts, then in the aggregate these deviations are to a large extent mutually repaid.

Along with the objective shortcomings of the system of depreciation rates, the cause of overdepreciation and underdepreciation may be a factor in assessing the value of labor instruments. After all, the established norms are correlated with their book value, and it accumulates information about the existing fixed assets in the initial assessment, the acquisition cost. Over time, due to the constant change in the conditions of reproduction, the difference between the initial and restoration valuation of fixed assets is growing.

If the replacement cost of labor means increases, then the depreciation calculated in relation to the initial assessment will not be able to provide the financial resources necessary for compensation in modern conditions. The society will suffer losses, since the real costs of fixed assets were not regularly written off to the cost price.

In other words, there will be underdepreciation of fixed assets in comparison with the actual costs of their reproduction. And, conversely, if the replacement cost decreases, depreciation as a percentage of the initial assessment will lead to an excess of the accumulated replacement resources compared to the real needs of financing the replacement of retired fixed assets.

If underdepreciation and overdepreciation, which have arisen as a result of objective shortcomings in the system of depreciation rates, are approximately mutually repaid over a long period of time, then, judging by the trends in the rise in the cost of labor instruments prevailing in recent years, their replacement cost every year more and more exceeds the original, which leads to an increase - underdepreciation of fixed assets compared to the need for their replacement.

Along with the factors considered, the cause of excessive accrual or undercharging of depreciation may also be shortcomings in the process of updating fixed assets, when obsolete equipment is not decommissioned or fully usable and insufficiently worn out machines are retired ahead of schedule.

If the shortcomings in the calculation of depreciation rates and the deviation of the replacement cost of labor instruments from the original are objectively determined and will always arise due to the constant improvement of productive forces as scientific and technological progress, then the imperfection of renewal is largely the result of subjective miscalculations in management practice,

which can and should be eliminated. The renewal of fixed assets must strictly correspond to the needs of reimbursement.

Thus, an analysis of the causes of underdepreciation and overdepreciation in the national economy shows that as a result of the imperfection of depreciation rates, both of these phenomena are intertwined, to a large extent, mutually offsetting each other. The growth in the cost of reproduction of fixed assets entails an increase in underdepreciation, i.e., it increases the gap between the funds actually accrued for renovation and the need for them. Miscalculations in the process of updating the production potential, on the contrary, lead to an increase in depreciation. Due to the shortcomings of statistical accounting, it is not possible to accurately determine which of these trends is predominant.

With the existing statistical and accounting reports, not all of the listed factors leading to depreciation deviations from regulatory requirements could be subject to direct accounting. It is difficult to determine to what extent the depreciation rate corresponds to the real transfer of the value of labor instruments. It is not easy to analyze the impact of an increase in the replacement value of funds compared to the original. The factor of disposal of fixed assets is the easiest to study, since the indicators characterizing their movement are quite widely used in statistics. Thus, all enterprises keep records of losses from the liquidation of incompletely depreciated fixed assets, which are written off to the results of economic activity. They are defined as the sum of the residual value of the liquidated fixed assets and the costs of their liquidation minus the cost of material assets received from the liquidation of these funds.

However, losses from the liquidation of early retired fixed assets do not characterize the amount of underdepreciation. This indicator is important for taking into account economic losses, but from the point of view of the process of circulation of labor costs, the indicator of the residual value of liquidated fixed assets, calculated as the difference between their initial cost and accrued depreciation over the entire service life, is more important. It shows how much of the value of the means of labor at the time of their disposal remained not written off for depreciation. These two indicators differ significantly.

Many researchers addressed the problem of determining the specific amount of remortization, but due to the insufficiency of the statistical base for calculations, it remains unresolved. Only assumptions about the scale of this phenomenon have been made. Some authors believe that underdepreciation and overdepreciation in the national economy are approximately equal to each other, but there are also extremely opposite opinions. Some researchers prove the predominance of underdepreciation, while others are inclined to assert that the amount of overdepreciation is more significant. There are no specific calculations of excess accrued depreciation or their methods in the economic literature. At the same time, calculations of the remortization of existing fixed assets are important for assessing the dynamics financial resources society, the emerging proportions of reproduction.

Not having a sufficiently accurate statistical base for calculating the means of labor functioning in production, but already worn out, we will try to indirectly determine the remortization, comparing the dynamics of fixed assets with the growth of depreciation. Theoretically, the sinking fund should increase in line with the growth rate of fixed assets. After all, the depreciation rate is related to the price of the equipment. With the invariance of the norms, the larger the volume of fixed assets, the greater should be the depreciation accrued on them. AT this case the growth factor in the cost of labor means does not play a role, since the growth in the cost of equipment simultaneously increases both the volume of fixed assets and the amount of depreciation accrued on them at the same rate. As a result, the ratio of both indicators should not change.

In case of excessively long-term use of means of labor, depreciation was charged in the second round. At the same time, the depreciation fund increased both due to the additional input of fixed assets, and due to the repeated depreciation of those instruments of labor that had already paid for themselves and, therefore, should be taken out of service, but functioned due to repeated repairs. In this case, depreciation for repairs was necessary because the repair restores the lost capacity of the equipment. However, renovation deductions do not have any business case. Compensation funds must be accumulated over the standard service life. Depreciation beyond its limits means writing off to the cost of actually not incurred costs. The longer was the period of excess use of fixed assets, the greater was the amount of funds unreasonably written off for full recovery.

Comparing the trend of increasing fixed assets with the dynamics of accrued depreciation, it is possible to identify these excess charges, i.e., remortization. This method is unacceptable for calculating underdepreciation, since disposal reduces both the accrued depreciation and the volume of fixed assets. Therefore, with underdepreciation, the dynamics of both indicators should change approximately the same.

The estimated depreciation rate for the totality of objects of the national economy and its branches will most accurately reflect the real situation in the year when object norms for renovation deductions were established and a preliminary revaluation of fixed assets was carried out with the simultaneous decommissioning of worn out equipment. In the future, the accrued depreciation amounts from year to year will increasingly include remortization amounts. Therefore, in subsequent years, the ratio of accrued depreciation and the corresponding mass of fixed assets will less and less reflect the real depreciation rates. The larger the amount of remortization, the more the calculated rate will deviate from the actually established one.

Thus, the significant scale of re-calculation of depreciation in the national economy led to a chain of negative economic phenomena. The result of the impact of remortization was an overestimation of the depreciation of existing fixed assets and the cost of production, which served as an impetus for rising prices and unreasonable payments wages. Overestimation of the compensation fund led to the growth of investment demand. Simultaneously with the increase in cost indicators, income indicators were underestimated, as individual enterprises, and national income for the purpose, which led to an additional issue of money. Ultimately, these phenomena served as the basis for inflationary processes in the economy.

However, the main thing was that, as a result of remortization, natural and value proportions in the development of the national economy were distorted. The volume of production of means of production in value terms increased faster than the volume of production in kind. In accordance with other cost indicators, the depreciation fund grew, and there were no real means of production to fill it, which led to the overflow of financial compensation resources for accumulation and other purposes. Thus, there was a mixture of flows of material and financial resources, a discrepancy between their use and economic purpose. The reason for these phenomena was not only overdepreciation, but a number of other factors of their occurrence. At the same time, she also contributed to the tangle of economic problems of society.

Conclusion.

The depreciation process will contribute to the optimal development of reproduction, if the state, when developing an amortization policy, relies on the objective economic laws of reproduction.

The depreciation policy in the command-administrative system, based on an erroneous theoretical premise, caused serious harm to the national economy. Today there is a large, but largely worn-out production potential, which in many cases functions solely due to the enormous cost of repairs. Old and newly created fixed assets cannot be effectively exploited due to a lack of labor and material resources. In fact, we have neither the normal use of the created capacities, nor effective accumulation. Both processes infringe on each other, which makes it possible to state the fact of the overaccumulation of the created fixed assets in comparison with the real ones. economic opportunities. Of course, the depreciation policy is not the only reason for this situation, but its role is undoubtedly great.

The role of depreciation as an element of accounting for production costs increases with the transition from a planned to a market mechanism for regulating the economy. The search for optimal criteria for regulating investment policy, the need for accurate cost accounting when determining the size of funds and taxes force entrepreneurs at all levels - from enterprises to government bodies - to scrupulously approach the issues of depreciation of fixed assets. The calculation and use of depreciation by type change at each new stage in the development of productive forces, because they are imprinted by the form of ownership of the means of production and management methods, the features of the production and distribution of the social product, and the system of financial relationships.

List of used literature.

1. Berzin I.E. "Economics of the Firm" M. 1997
2. Zaitsev N.L. "Economics of an industrial enterprise" M. 1996.
3. Gruzinov V.P., Gribov V.D. "Enterprise Economics" M. 1997
4. Chechin N.A. "Efficiency of use of fixed assets, production capacities" M. 1993.
5. Grigoriev V.V. "Evaluation and revaluation of fixed assets" M. 1997.
6. Borisenko Z.N. "Depreciation policy" Kyiv 1993
7. "Economics of Enterprises" / edited by Semenov L.A. / M. 1996.
8. "Economics of Enterprises" / edited by Gorfinkel V.Ya. / M. 1996.

The cost of the OPF is usually carried over to finished goods over a fairly long period. In some cases, it may cover several cycles. In this regard, the organization of accounting is carried out in such a way that it is possible to simultaneously reflect both the preservation of the original form and the loss of price over time. In this case, as key indicator used average annual cost of OPF. In the article, we will consider how it is determined and what indicators are used in this case.

general characteristics

Means (structures, buildings, equipment, etc.), as well as objects of labor (fuel, raw materials, and so on) participate in the output of products. Together they form production assets. A certain group partially or completely retains its natural-material form over many cycles. Their cost is transferred to finished products as they wear out in the form of depreciation. The specified group is formed by production. They are directly involved in the production of goods. Non-production funds ensure the formation of social infrastructure.

Classification

The main production assets include:

1. Buildings are architectural objects designed to create working conditions. These include garages, workshop buildings, warehouses, etc.
2. Structures - objects of engineering and construction type used for the implementation of the transportation process. This group includes tunnels, bridges, track arrangements, water supply systems, and so on.
3. Transmission devices - gas and oil pipelines, power lines, etc.
4. Equipment and machines 0 presses, machine tools, generators, engines, etc.
5. Measuring devices.
6. computers and other equipment.
7. Transport - locomotives, cars, cranes, loaders, etc.
8. Tools and inventory.

Key quantities

The cost of the OPF can be replacement, residual and initial. The latter reflects the costs of obtaining fixed assets. This value is unchanged. The initial cost of funds that come from the capital investments of certain companies can be established by adding up all the costs. These include, among other things, the cost of transportation, the price of equipment and installation, etc. The replacement cost is the cost of purchasing fixed assets in the current conditions. To determine it, a revaluation of funds is carried out using indexation or the direct recalculation method based on modern market prices documented. equal to the recovery, reduced by the amount of wear. There are also private indicators of OS usage. These include, in particular, the coefficients of intensive, integral, extensive operation of equipment and shifts.

Loss of original properties

Average annual cost of OPF determined taking into account depreciation and amortization. This is due to the fact that with prolonged use of funds in technological process they quickly lose their original properties. The degree of wear can be different - it depends on various factors. These, in particular, include the level of operation of funds, the qualifications of personnel, the aggressiveness of the environment, etc. These factors affect different indicators. So, to determine the return on assets, an equation is first compiled, according to which the average annual cost of the OPF is established (formula). The capital-labor ratio and profitability depend on the revenue and the number of employees.

Obsolescence

It means the depreciation of funds even before the physical loss of properties. can appear in two forms. The first is due to the fact that the production process reduces the cost of funds in the areas in which they are produced. This phenomenon does not lead to losses, as it acts as a result of an increase in savings. The second form of obsolescence arises as a result of the appearance of such OPF, which are distinguished by high productivity. Another indicator that is taken into account is depreciation (the process of transferring the cost of funds to manufactured products). It is necessary for the formation of a special monetary reserve for the complete renovation of facilities.

Average annual cost of OPF: formula for calculating the balance sheet

To determine the indicator, it is necessary to use the data that are present in They should cover transactions not only as a whole for the period, but also separately for each month. How is determined average annual cost of OPF? Balance Formula the following is used:

X = R + (A × M) / 12 - / 12, where:

• R - initial cost;
• A - st-st introduced funds;
• M - the number of months of operation of the introduced BPF;
• D - the value of the liquidation value;
• L is the number of months of operation of retired funds.

OS put into operation

As can be seen from the above information, the equation by which is determined average annual cost of OPF (formula), includes indicators that require separate analysis. First of all, the initial price of the funds is set. To do this, take the amount of the balance at the beginning of the reporting period according to the account. 01 balance sheet. After that, it should be analyzed whether any OS were put into operation during the period. If it was, you need to set a specific month. To do this, you should look at the revolutions in dB ch. 01 and set the value of the funds put into action. After that, the number of months in which these operating systems were operated is calculated and multiplied by the cost. Next is determined average annual cost of OPF. Formula allows you to set the value of the funds put into use. To do this, the indicator obtained by multiplying the number of months of use by the original price of the OS is divided by 12.

Average annual cost of OPF: formula for calculating the balance sheet (example)

Let's say the OS at the beginning of the period was 3670 thousand rubles. During the year, funds were introduced:

• on March 1 - 70 thousand rubles;
• on the 1st of August - 120 thousand rubles.

Also taken into account is the disposal of:

• on February 1st - 10 thousand rubles;
• on June 1st - 80 thousand rubles.

• X \u003d 3670 + (120 × 5: 12 + 70 × 10: 12) - (80 × 6: 12 + 10 × 11: 12);
• X \u003d 3670 + (50.0 + 58.3) - (40.0 + 9.2) \u003d 3729.1 thousand rubles.

Retirement

In the analysis, in addition to the funds put into operation, written-off funds are determined. It is necessary to establish in which month they dropped out. For this, the turnovers are analyzed according to Kd sch. 01. After that, the cost of retired funds is determined. When writing off fixed assets during the entire reporting period, the number of months in which they were operated is established. Next, you need to determine the average annual cost of retired funds. To do this, their price is multiplied by the difference between the total number of months in the entire reporting period and the number of months of operation. The resulting value is divided by 12. The result is the average annual value of the OPF that left the enterprise.

Final operations

At the end of the analysis, the total average annual cost of the FTF is determined. To do this, you need to add up their initial cost at the beginning of the reporting period and the indicator for the funds put into operation. From the obtained value, the average annual cost of fixed assets that have retired from the enterprise is subtracted. In general, the calculations do not differ in complexity and laboriousness. When calculating, the main task is to correctly analyze the statement. Accordingly, it must be compiled without errors.