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:
- Buildings are objects of architecture designed to create working conditions. These include garages, workshop buildings, warehouses, etc.
- 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.
- Transmission devices - gas and oil pipelines, power lines, etc.
- Equipment and machines 0 presses, machine tools, generators, engines, etc.
- Measuring devices.
- computers and other equipment.
- Transport - locomotives, cars, cranes, loaders, etc.
- 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.
Introduction
Economics as a science began to develop actively in the 20th century due to changes in the political and socio-economic systems of the world. The definition of such a parameter as the average annual cost of fixed assets (abbreviated SSOF) is necessary to identify the efficiency of using property, which is very important for the successful functioning of the enterprise. average annual cost of fixed assets Amortization fund size. In order to determine the annual size of the depreciation fund, it is necessary to group fixed assets for which the same depreciation rates are established. For each of these groups, SSOF is determined. The resulting value must be multiplied by the depreciation rate (in percent).
Average annual cost of fixed assets
production extensiveness labor fund
The average annual cost of fixed assets is calculated by directly dividing their price by 12 and multiplying by the number of months of their operation in the economy. value of fixed assets The average annual value of the fixed assets being retired is calculated in the same way, except that the multiplication is made by the number of months of non-functioning on the farm. The average annual cost of fixed assets, calculated according to this formula, will later help determine the return on assets parameter. Determining the norms of depreciation deductions The Council of Ministers of the Russian Federation centrally determines the norms that are the same for all sectors of the national economy, divided into groups and divided into types of fixed assets. They involve depreciation for the complete and thorough repair of labor tools, as well as for their complete restoration. Profit from activities Practice financial planning enterprises where the planned year, in comparison with the reporting year, did not bring significant changes in the structure and composition of fixed assets, allows you to determine the SSOF in general for the enterprise and apply the average depreciation rate that actually prevailed in the reporting year. the average annual cost of fixed assets formula. If in the planned year there are no capital investments at this enterprise, then these deductions are sent to finance the capital investments of other subordinate enterprises in the order of redistribution of funds. An important resource for financing capital investments is profit from main activity. The entire amount of profit that will subsequently be directed to financing is revealed by calculations in the process of direct distribution of income, as well as the development financial plan organizations. The average annual cost of fixed assets is needed to determine such important parameters as capital productivity, capital intensity and capital-labor ratio. Now, knowing how to calculate this parameter, you can properly and successfully organize your business.
The average annual value of fixed assets is determined as the quotient of dividing by 12 the amount obtained by adding half of the value of fixed assets at the beginning and end of the reporting year and the value of fixed assets on the first day of all other months of the reporting year.
Relative indicators are:
- * Technical condition of the main production assets determined primarily by their degree of deterioration.
- * The depreciation coefficient of fixed assets (Kizn) is determined as of the beginning and end of the year according to the formula
Kizn \u003d Physical / F,
where Fizn -- the amount of accrued depreciation of fixed assets for the entire period of operation at the beginning (end) of the year, rub.;
F -- fixed assets at their original (book) value at the beginning (end) of the year, rub.
The wear coefficient is determined from the data accounting and reporting (form No. 20 "Report on the availability and movement of fixed assets"). At the same time, the lower the depreciation coefficient, the better the physical condition of fixed assets.
For example, the availability of fixed assets at the beginning of the year amounted to 5213 thousand rubles, at the end of the year - 5543 thousand rubles. The amount of depreciation of fixed assets at the beginning and end of the year according to joint-stock company amounted to 1381 and 1386 thousand rubles, respectively, then the depreciation coefficient of fixed assets will be equal to:
at the beginning of the year 1381: 5213 = 0.265 or 26.5%;
at the end of the year 1386: 5543 = 0.250 or 25.0%.
Consequently, the physical condition of the fixed assets of the enterprise has improved somewhat. Their depreciation coefficient at the end of the year compared with the beginning of the year decreased by 0.015 (0.265 - 0.250), or 1.5%.
Reducing the degree of depreciation of fixed assets is achieved through the commissioning of new fixed assets and the elimination of old worn-out fixed assets.
When assessing the state of fixed assets, the coefficients of renewal and disposal of fixed assets are calculated. The coefficient of renewal of fixed assets for the corresponding year is calculated by the formula:
Kobn = Fvved / Fk
where Kobn -- the coefficient of renewal of fixed assets;
Fvved - the cost of newly put into operation fixed assets for the year (period), rub.;
FC -- the value of fixed assets in the balance sheet at the end of the year, rub.
For example, in an organization in the reporting year, new fixed assets were put into operation in the amount of 570 thousand rubles, the availability of fixed assets at the end of the year was 5543 thousand rubles. The renewal coefficient was 0.103 (570: 5543), or fixed assets were updated by 10.3% over the year.
The retirement rate of fixed assets for the analyzed year is determined by the formula:
Kvyb \u003d Fvyb / Fn
where Kvyb -- the coefficient of disposal of fixed assets;
Fvyb - the cost of retired fixed assets for the analyzed year, rub.;
Fn -- the value of fixed assets according to the balance sheet at the beginning of the year, rub.
For example, in an organization, the disposal of fixed assets for the year amounted to 240 thousand rubles, the availability of fixed assets at the beginning of the year - 5213 thousand rubles. The fixed assets retirement ratio was 0.046 (240: 5213), or 4.6%.
To characterize the provision of fixed assets, indicators of capital-labor ratio and technical equipment of labor are determined at the beginning and end of the year (or on an average annual basis).
The capital-labor ratio (FC) is determined by the formula:
FV \u003d F / H or FV \u003d Fs / Hs
where F -- the value of fixed assets at the beginning (end) of the year, t. Rub.;
H -- number of employees at the beginning (end) of the year, people;
Fs -- the average annual cost of fixed assets, rubles;
Chs - the average annual number of employees, people.
For example, in an organization the number of trade employees at the beginning of the year was 860 people, at the end of the year - 880. The cost of all fixed assets of trade at the beginning of the year amounted to 5213 thousand rubles, at the end of the year - 5543 thousand rubles. Hence, the capital-labor ratio is:
at the beginning of the year 5213 / 860 = 6062 rubles,
at the end of the year 5543 / 880 = 6299 rubles.
Consequently, the capital-labor ratio in the organization at the end of the year compared with the beginning of the year increased by 237 rubles. (6299 - 6062), or 3.9%.
Task 1
Based on the data in the table, determine the impact of the efficiency of the use of fixed assets on the volume of output, using the methods of absolute and relative differences. Formulate conclusions.
Return on assets is one of the general indicators of the level of use of fixed assets. Return on assets is expressed as the ratio of the cost of products manufactured in a year to average annual cost fixed production assets.
f - return on assets
N - the volume of output, thousand rubles.
F - the average annual cost of fixed production assets, thousand rubles.
bases \u003d 22500 \u003d 1.1780 rubles.
f fact \u003d 22500 \u003d 1.2098 rubles.
Let us analyze the influence of the factor of resource use on the change in the volume of production by the method of absolute differences.
We use a two-factor model that links the performance indicator (production output) with indicators of the use of fixed production assets:
Influence of a change in a factor on a change in the effective indicator:
ДNF = ДF xf0 = +200x1.1780 = +235.6 (thousand rubles)
ДNf \u003d F1 x D f \u003d 19300 x 0.0318 \u003d +613 (thousand rubles)
ДNF + ДNf = 235.6 + 613.74= 849.34 (thousand rubles)
The calculation results allow us to draw the following conclusions: the sales volume increased in the reporting period by 3.78%, which is 850 thousand rubles; the main production assets were used quite effectively; The increase in sales volume was partly due to an increase in their average annual value (the impact of this factor was 235.6 thousand rubles), but sales increased mainly due to more efficient use of fixed assets, an increase in capital productivity led to an increase in sales by 613 thousand rubles.
You can also use the relative difference method. First of all, it is necessary to transform the model, replacing the qualitative indicators with formulas for their calculation.
The impact of changes in the cost of OPF and capital productivity on changes in the volume of output:
D NF \u003d N0 x (kF - 1) \u003d 22500 x (1.011 - 1) \u003d +247.5 (thousand rubles)
D Nf \u003d N0 x (kN - kF) \u003d 22500 x (1.0378 - 1.011) \u003d +603 (thousand rubles),
where kF is the coefficient of change in the average annual cost of the OPF;
kN - coefficient of change in profit from sales.
The combined influence of factors:
ДNF + ДNf = 247.5 + 603 = 850.5 (thousand rubles).
Thus, the increase in sales is due not only to an increase in the cost of OPF, but also to a greater extent. to a large extent improved efficiency use of the OPF. The calculations made indicate the predominant effect of the increase in the return on assets of the OPF on the increase in sales (603 thousand rubles).
Task 2
Calculate the quantitative influence of factors on the performance indicator using the method chain substitutions. According to the results factor analysis write an analytical conclusion.
The factors influencing the results of financial and economic activity are interrelated and interdependent. The calculation and evaluation of the influence of factors on the change in performance indicators is called factor analysis.
Calculation of the influence of factors by the method of chain substitution:
where MZ is the mass of harvested raw materials
N - product release
UR - specific material consumption
МЗpl \u003d 8620 * 0.215 \u003d 1853.3
MZf \u003d 8750 * 0.21 \u003d 1837.5
Total change in output:
Including due to a change in the mass of harvested raw materials, the specific consumption of raw materials is 15.5 thousand rubles. (1853-1837)
To establish how the material costs per unit of production have changed, you need to multiply the difference between the specific consumption of the replacement material (UR1) and the specific consumption of the material to be replaced (UR0) by the price of the material to be replaced (C0), and the difference between the price of the replacement material (C1) and the price of the material to be replaced material (C0) - by the specific consumption of the replacement material (UR1) and then add the results:
UMP=(UR1-UR0)*C0;
UMZ \u003d (C1-C0) * UR1.
UMP \u003d (0.21-0.215) * 7000 \u003d -35 (thousand rubles);
UMP \u003d (7600-7000) * 0.21 \u003d + 126
126-35=+91 (thousand rubles)
Thus, the plan for the production of the product was overfulfilled due to a decrease in the specific consumption of materials (-35 thousand rubles), although at the same time the cost of materials increased. Material costs per unit of production have changed by 91 (thousand rubles) Zf - mass of raw materials, t., actual raw materials
Zpl - mass of raw materials, t., planned raw materials
Zpl \u003d VPf * UR
UR - consumption of raw materials for the production of 100 pcs. products, t
VP - planned output
Zpl \u003d 8620 * 0.215 \u003d 1853.3 t
Zf \u003d 8750 * 0.21 \u003d 1837.5 t
Total change in output
DVVPtotal \u003d 8750-8610 \u003d +130 (thousand pieces)
including due to changes in the mass of consumed raw materials
Zpl - Zf \u003d 1837.5-1853.3 \u003d -15.8 t
specific consumption of raw materials
UR \u003d 0.21-0.215 \u003d 0.005 t
- 1.8750 -8620=130 plan overfulfillment;
- 2.0 .215-0.21 = 0.005 reduction in the specific consumption of material per 1000 pieces. products;
- 3.7000 -7600 \u003d [-600] increase in cost per 1 ton from the planned one;
- 4.12973.1 -13965 = [-99.9] increase in material costs for the entire production of the product from the planned one;
Despite the increase in the cost of production of 1 ton of material and the increase in material costs for the entire production of the product, the overfulfillment of the plan for the production of products according to the above table was achieved due to a decrease in the specific consumption of material by 1000 pieces. products.
Using the data in the table, we calculate the material yield indicators according to the formula:
where O is the volume of output for the year, M is the material costs. Mo0 = O0 / M0 = 8620 / 12973.1 = 0.661 (rubles); Mo1 = O1 / M1 = 8750 / 13965 = 0.627 (rubles). Thus, the deviation from the plan will be in terms of material costs: М1 - М0 = 13965 - 12973.1 = 991.9 (thousand rubles); in terms of material return: Mo1 - Mo0 \u003d 0.661 - 0.627 \u003d 0.034 (rubles). Percentage of plan fulfillment in terms of output volume for the year: (О1 / О0) * 100% = (8750 / 8620) * 100% = 101.51%; for material costs: (M1 / M0) * 100% = (13965 / 12973.1) * 100% = 107.65%; in terms of material efficiency: (Mo1 / Mo0) * 100% = (0.627 / 0.661) * 100% = 94.86%. The dependence of the volume of output on factors (material costs, material productivity) can be described using a multiplicative model:
Ousl1 \u003d M1 * Mo0 \u003d 13965 * 0.661 \u003d 9230.87 (thousand rubles);
Ousl1 \u003d Ousl1 - Oo \u003d 9230.9 - 8620 \u003d 610.87 (thousand rubles).
Osl2 = O1 - Osl1 = 8750 - 9230.87 = -480.87 (thousand rubles).
Thus, the change in the volume of output was positively affected by an increase of 0.034 rubles. material efficiency, which caused an increase in output by 610.87. The change in the volume of output was negatively affected by an increase of 99.9 thousand rubles. material costs, which caused a decrease in output by 780.87 thousand rubles. So, despite the increase in the cost of producing 1 ton of material and the increase in material costs for the entire output of the product, the overfulfillment of the plan for the production of products according to the above table was achieved due to a decrease in the specific consumption of material by 1000 pieces. products.
Task 3
Determine the increase in production from the elimination of losses of working time. The amount of lost time amounted to 350 man-hours per year. The average hourly output of one worker is 800 rubles. Knowing the amount of loss of working time in man-hours and the actual output (average hourly) of one worker, it is possible to determine the amount of losses in holistic terms through the volume of non-fulfillment of services and in labor productivity, which will amount to 350 * 800 = 280,000 rubles. The increase in production from the elimination of losses of working time is 280,000 rubles.
According to the table, calculate by the method of absolute differences;
- 1) the impact on the deviation in the volume of output compared to the plan for changing the total number of days worked by workers;
- 2) the impact on the deviation in the volume of output compared to the plan for changing the average daily output of a worker.
Based on the results of the calculations, write an analytical conclusion.
Dependence of product size on labor factors mathematically formulated as follows:
VP \u003d SHR * SRDN * SRSM * PST
VP \u003d UDR * SRSM * SRDN * PPT.
where VP - output,
CHR - average headcount workers,
avg - the average number of days worked by one worker per year,
СРСМ - the average number of hours worked by one worker per day,
PTC - hourly labor productivity,
UDR - the proportion of workers in the composition of employees.
We will calculate the influence of factors on the volume of manufactured products by the method of absolute differences. Unknown characteristics are calculated based on the initial data:
1. The proportion of workers in the composition of employees
UDR \u003d SHR / MF,
where MF is the average number.
UDR O \u003d 200/235 \u003d 0.852
UDR f = 195/240=0.813
DUDR = 0.039
UDRO O \u003d 172/235 \u003d 0.733
UDRO f \u003d 176/240 \u003d 0.733
where UDRO - the share of the main workers in the composition of employees
DUDRO = 0.0
UDROR O \u003d 172/200 \u003d 0.86
UDROR O \u003d 176/195 \u003d 0.903
where UDROR - the share of the main workers in the composition of all workers
DUDROR = 0.043
2. Hourly labor productivity
PST \u003d VP / HOUR,
where HOUR is the number of man-hours worked.
PTC O working \u003d 320450/360 \u003d 890.139 rubles
PTC f working \u003d 288975/ 342 \u003d 844.956 rubles
DPTF = 45.183
PTC O working base = 320450/314.61 = 1018.563 rubles
PTC f working basic = 288975/318.003 = 908.718 rubles
DPTF = 109.845
3. Average number of days worked by one worker:
SRDN=DN/SHR,
where DN is the number of man-days worked.
avg p pl = 46000/200 = 230
avg r f = 43880/195 = 225.026
D avg working = 225..026-230 = -4.974
avg op pl = 40560/172 = 235.814
avg or f = 40490/176 = 226.201
D SRDN main working \u003d 226.201-235.814 \u003d - 9.613
4. Average working day
SRSM = HOUR/DAY.
SRSM op pl \u003d 314.61 / 40.56 \u003d 7.757
SRSM or f = 318.003/40.49 = 7.854
SRSM p pl \u003d 360.00 / 46.00 \u003d 7.826
SRSM rf = 342.0/43.88 = 7.794
5. Average daily output of a worker
DVpl slave \u003d 320450: 46.00: 200 \u003d 34.832 (r.)
DVfact work \u003d 288975: 43.88: 195 \u003d 33.772 (r.)
DVpl main work \u003d 320450: 40.56: 172 \u003d 45.934 (r.)
DVfact main slave \u003d 288975: 40.49: 176 \u003d 40.551 (r.)
6. Days worked by one worker (one main worker per year (D):
Dplr \u003d 46000: 200 \u003d 230.00
Dfr \u003d 43880: 195 \u003d 225.026
DD p = 225.026 -230.00 = -4.974
Dplor \u003d 40560: 172 \u003d 235.814
Dfor = 40490: 176 = 230.057
DD op \u003d 230.057 - 235.814 \u003d - 5.757
To analyze the influence of labor factors on the size of output, we use calculations.
We find the effect on the size of output according to the original formula by the method of differences - the factor under study is presented as a difference between the actual indicator and the planned one, other characteristics of the formula must have planned values.
1. For example, we find the influence of the change in the number of main workers as follows:
VP \u003d (SChRf - SChRpl) * SRDNpl * SRSMpl * PTCpl
2. Change in annual output when changing the number of days worked by one worker
DGWr \u003d UDf * DD * DV pl \u003d 0.813 * (-4.974) * 265.9574 \u003d -1075.495 (thousand rubles)
DGVor \u003d UDf * DD * DV pl \u003d 0.903 * (-5.757) * 265.9574 \u003d -1382.5984 (thousand rubles)
The volume of production is also determined by a number of factors:
VPpl \u003d Kpl * Dpl * Ppl * SVpl \u003d 200 * 195.75 * 7.76 * 890.14 \u003d 27042.81 (t. R.)
VPcr \u003d Krf * Dpl * Ppl * SVpl \u003d 195 * 195.75 * 7.76 * 890.14 \u003d 26366.74 (t. R.)
VPd \u003d Krf * Df * Ppl * SVpl \u003d 95 * 182.73 * 7.76 * 890.14 \u003d 24626.47 (t. R.)
VPp \u003d Krf * Df * Pf * SVpl \u003d 195 * 182.83 * 7.854 * 890.14 \u003d 24924.78 (thousand rubles)
VPsv \u003d Krf * Df * Pf * SVf \u003d 195 * 182.83 * 7.854 * 844.956 \u003d 23659.58 (thousand rubles)
DVPtotal \u003d VPsv - VP pl \u003d 23659.58-27042.81 \u003d -3383.23 (thousand rubles)
DVPkr \u003d VPkr - VP pl \u003d 26366.74-27042.81 \u003d -676.07 (thousand rubles)
DVPd \u003d VPd - VP kr \u003d 24626.47-26366.74 \u003d -1740.27 (thousand rubles)
DVPp \u003d VPp - VP d \u003d 24924.78-246262.47 \u003d + 298.31 (thousand rubles)
Total: -3383.23-676.07-1740.27+298.31=-5501.26 (thousand rubles)
A negative impact on the volume of production was made by such a factor as the number of days worked by one worker (-4.974), and the main worker (-9.613) had a positive effect - the average length of the working day.
According to our data, the average daily output of a working enterprise is lower than planned.
VPor \u003d (176-172) * 235.814 * 7.76 * 1018.563 \u003d + 7455541.4 rubles
Vpr \u003d (195-200) * 235.814 * 7.854 * 890.139 \u003d - 8243057.1 rubles
According to our data, the average daily output of a working enterprise is lower than planned by 11.72%. It decreased due to a decrease in the share of workers in the total number of PPPs, as well as over-planned full-day and intra-shift losses of working time, as a result of which it decreased by 7.98, 8.64 and 4.97 thousand rubles, respectively.
Thus, analyzing the data table., We can draw the following conclusions: positively on the size of output affected by an increase in the number of key workers and increased productivity. But the size of output could have been even higher if the proportion of workers in the workforce had not decreased, if the number of working days had not decreased compared to the planned indicator and the duration of the shift had remained at the planned level.
Task 4
Using the data presented in the table, calculate the impact of the extensiveness and intensity of the use of labor tools on the dynamics of sales proceeds. Calculation of factors to produce any method of factor analysis. Based on the results of the calculations, write an analytical conclusion.
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Index |
unit of measurement |
Symbol |
Rates of growth, % |
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1. Revenue from the sale of products |
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Material costs |
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Basic production assets:
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working capital |
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Total costs (cost) |
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Costs per 1 ruble of products |
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Product profitability |
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Output per worker |
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Salary intensity |
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return on assets |
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Material return |
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turnover working capital |
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ROI |
Factor analysis of profit:
Where P - profit
N - sales proceeds
S - cost
There are the following types of deterministic analysis models - additive models - models in which the factors (xi) are included in the form of an algebraic sum. For example,
where S is the cost of production
M - material costs
U - labor costs
A - depreciation
Spr - other costs.
Spl=50228+11628+8311=70167 (thousand rubles)
Sf=52428+1190+8726=73054 (thousand rubles)
Multiple models - models that represent the ratio of factors, for example,
Where Z is the cost of 1 ruble of production.
A mixed and additive model can be obtained with a new set of factors.
R - average number of employees
D - labor productivity of 1 worker (average annual output per 1 worker)
The size of the wage fund depends on three factors: the number of employees, output per 1 worker and wage intensity.
Dpl \u003d 79700: 381 \u003d 209.186
Dfact=83610:382=218.874
Z emcpl \u003d 11628: 79700 \u003d 0.146
Z emcf \u003d 11900: 83610 \u003d 0.142
Let us analyze the influence of extensive and intensive factors of resource use on the change in the volume of production by the method of absolute differences.
In accordance with the deterministic approach, we use two-factor models that link the effective indicator (sales volume) with quantitative and qualitative indicators of use labor resources, fixed production assets, materials and working capital:
Calculate the impact of changing factors on the change in the performance indicator
D N R \u003d DR x D0 \u003d +1 x 209.186 \u003d +209.186 (thousand rubles)
DND \u003d Rf x DD \u003d 382 x 9.688 \u003d +3700.816 (thousand rubles)
DNR + DND = +209.186 + 3700.816 = 3910 (thousand rubles)
DNF \u003d DF xf0 \u003d 4231x1.072 \u003d +4535 (thousand rubles)
ДNf \u003d Ff x D f \u003d 78581 x -0.008 \u003d -628.648 (thousand rubles)
ДNF + ДNf = 4535 -628.648= 3906.32 (thousand rubles)
DNM = DMxN0 = 2200x1.587 = +3491.4 (thousand rubles)
DNm \u003d Mf x Dm \u003d 52428 x 0.008 \u003d +419.424 (thousand rubles)
DNM + DNm = 3491.4 + 419.424 = 3910.824 (thousand rubles)
DNE \u003d DE x l0 \u003d 234 x 4.98 \u003d +1165.32 (thousand rubles)
DNl \u003d Ef x D l \u003d 16241 x 0.17 \u003d 2760.97 (thousand rubles)
ДNE + ДNl = 1165.32 + 2760.97 = 3926.29 (thousand rubles)
The results of the calculations allow us to draw the following conclusions: the volume of sales increased in the reporting period by 4.9%, which is 3910 thousand rubles; due to the increase in the number of employees, the volume of sales increased by 209.186 thousand rubles. The growth in output per worker had a positive impact (+3910 thousand rubles) on the performance indicator, which indicates the efficiency of the use of labor resources;
fixed production assets were also used quite effectively; The increase in sales volume was partially due to an increase in their average annual cost (the impact of this factor was 4,535 thousand rubles), but due to the less efficient use of fixed assets, a decrease in capital productivity led to a decrease in sales by 628,648 thousand rubles. The increase in material productivity and turnover of working capital led to an increase in sales by 419.424 thousand rubles, respectively. and 2760.97 thousand rubles.
where F to ;
F cc
F to– cost of fixed assets at the end of the year, rub.
Substituting the values known from the condition of the problem, we calculate the value of fixed assets at the end of the year
F k \u003d 3000 + (125 - 25) \u003d 3100 thousand rubles.
Answer:the cost of fixed assets at the end of the year is 3,100 thousand rubles.
Calculation of the coefficient of renewal of fixed assets
a task:
During the year, the enterprise introduced fixed production assets in the amount of 150 thousand rubles. so that the value of fixed assets at the end of the year amounted to 3,000 thousand rubles. Calculate the coefficient of renewal of fixed assets.
Technology for solving the problem:
The renewal coefficient is one of the indicators that are used to analyze changes in the structure of fixed production assets.
Knowing the cost of fixed assets of the enterprise at the end of the year, as well as how much fixed assets were introduced, the coefficient of renewal of fixed assets is calculated by the formula:
 | (2) |
where F cc- the cost of introduced fixed assets, rub.;
F to– cost of fixed assets at the end of the year, rub.
The coefficient of renewal of fixed production assets will be:
Thus, over the year our company has undergone a 5% renewal of fixed production assets.
Answer:the coefficient of renewal of fixed assets is 0.05.
Retirement rate calculation
tasks:
The main production assets of the enterprise at the beginning of 2005 amounted to 3,000 thousand rubles. During the year fixed assets were liquidated in the amount of 300 thousand rubles. Calculate the retirement ratio of fixed assets.
Technology for solving the problem:
The retirement rate of fixed assets is calculated by the formula:
 ,
| (3) |
where F sel– cost of retired (liquidated) fixed assets, rub.;
F n– cost of fixed assets at the beginning of the year, rub.
Calculate the retirement rate of fixed production assets:
Thus, 10% of fixed production assets were liquidated at the enterprise.
Answer:the retirement ratio of fixed assets is 0.1.
Calculation of the growth of fixed assets
a task:
At the enterprise during the year, fixed production assets were introduced in the amount of 150 thousand rubles, and liquidated in the amount of 100 thousand rubles. Calculate the increase in fixed assets of the enterprise in monetary terms.
Technology for solving the problem:
The increase in fixed assets is calculated as the difference between the newly introduced and liquidated funds according to the formula:
| F prir \u003d F vv - F sel. | (4) |
Substituting the data known from the condition, we get:
F prir \u003d 150 - 100 \u003d 50 thousand rubles.
Answer:the increase in fixed assets of the enterprise in monetary terms amounted to 50 thousand rubles. in a year.
Calculation of the introduction of fixed assets, growth of fixed assets
a task:
At the enterprise during the year, the increase in fixed production assets amounted to 80 thousand rubles. the cost of fixed assets at the end of the year - 4000 thousand rubles. Calculate the growth rate of fixed assets.
Technology for solving the problem:
The growth rate is another indicator that, along with the renewal and disposal rates, is used to analyze changes in the structure of fixed production assets.
The growth rate of fixed assets is calculated as the ratio:
 ,
| (5) |
where F natural– increase in fixed assets in monetary terms, rub.;
F to– cost of fixed assets at the end of the year, rub.
Accordingly, the growth rate of fixed assets:
Answer:the increase in fixed assets amounted to 2%.
A task
Fixed assets industrial enterprise provide their material and material base, the growth and improvement of which is the most important condition for improving the quality and competitiveness of products. Improving the use of fixed assets of the organization solves many economic problems aimed at improving production efficiency: increasing labor productivity, reducing costs, saving capital investments, increasing output, increasing profits and profitability, and, consequently, increasing solvency and financial stability.
Table 1 - Indicators of the efficiency of the use of fixed assets
| Index | Indicator value | Change in indicator | ||
| plan | fact | absolute, (+,−) | relative, % | |
| Price marketable products, thousand roubles. | 0,52 | |||
| Profit from core activities, thousand rubles | −110 | 0,17 | ||
| The average annual cost of fixed assets, thousand rubles. | −100 | 0,80 | ||
| The average number of industrial production staff, pers. | −33 | 17,64 | ||
| Capital return, % | 5,13 | 5,16 | 0,03 | 0,58 |
| Capital productivity, rub. | 1,16 | 1,18 | 0,02 | 1,72 |
| Capital intensity, rub. | 0,85 | 0,84 | −0,01 | 1,17 |
| Capital-labor ratio, thousand rubles | 66,64 | 80,27 | 13,63 | 20,45 |
The following indicators serve as a generalizing characteristic of the efficiency and intensity of the use of fixed assets:
return on equity(the ratio of profit from the main activity to the average annual cost of fixed assets):
Fr - return on equity of fixed assets, %.;
P - profit from the main activity, thousand rubles;
OF sg - the average annual cost of fixed assets, thousand rubles . We take indicators from the plan column
Fp = 64018/ 12463 = 5.13
FF \u003d 63908 / 12363 \u003d 5.16
capital productivity(the ratio of the cost of manufactured (commercial) products to the average annual cost of fixed assets):
where (3) Fo - return on assets, rub.;
Tp - the cost of marketable products, thousand rubles.
we take indicators from the fact column
Fp = 14567/ 12463 = 1.16
FF \u003d 14644 / 12363 \u003d 1.18
capital intensity(the ratio of the average annual cost of fixed assets to the cost of manufactured products):
Fe - capital intensity, rub.;
Tp - the cost of marketable products, thousand rubles;
OF sg - the average annual cost of fixed assets, thousand rubles.
Fp = 12463/ 14567 = 0.85 target
Ff = 12363 / 14644 = 0.84 actual indicator
capital-labor ratio(the ratio of the average annual cost of fixed assets to the average number of industrial and production personnel):
Fv - capital-labor ratio, thousand rubles;
OFSG - the average annual cost of fixed assets, thousand rubles;
Nppp - the average number of industrial and production personnel, people.
Fp \u003d 12463 / 187 \u003d 66.64
FF = 12363/ 154 = 80.27
A task
Perform diagnostics of the production and economic activities of the enterprise according to the table. Determine the dynamics of capital productivity, capital intensity and labor productivity at the enterprise in 2010-2011.
Initial data:
return on assets- this is the volume of gross or marketable output in relation to the value of fixed assets of the enterprise. The return on assets shows how much output the company produces for each invested unit of the value of fixed assets.
The return on assets is:
According to reporting data:
Fo=1200/650=1.85 den. units/day units;
According to design data:
Fo=1500/800=1.88 den. units/day units;
The growth rate of this indicator is:
Kp=1.88/1.85=1.016 (101.6%).
The design value of this indicator should increase by 1.6% compared with the reporting data. Such an increase is ensured by the introduction of new fixed assets, thanks to which the enterprise is able to increase output.
It is believed that the company prefers high values of this indicator. This means that for each monetary unit of revenue, the company makes less investment in fixed assets. A decrease in the ratio may indicate that, for the current level of revenue, excessive investments have been made in buildings, equipment and other fixed assets.
The inverse return on assets is called capital intensity. This indicator equals:
According to reporting data:
Fe=650/1200=0.54 den. units/day units;
According to design data:
Fe=800/1500=0.53 den. units/day units;
Growth factor:
Kp=0.53/0.54=0.981 (98.1%).
The fund consumption should decrease by 1.9%.
Labor productivity is labor efficiency. Labor productivity can be measured by the amount of time spent per unit of output or by the amount of output produced by an employee over a period of time.
Labor productivity is:
According to reporting data:
P \u003d 1200/200 \u003d 6 thousand den. units/person;
According to design data:
P \u003d 1500 / 1.85 \u003d 8.11 thousand den. units/person;
Growth factor:
Cr=8.11/6.00=1.352 (135.2%).
Labor productivity will increase by 35.2%.
The growth of labor productivity means the saving of labor costs (working time) for the manufacture of a unit of output or an additional amount of output per unit of time, which directly affects the increase in production efficiency, since in one case the current costs for the production of a unit of output are reduced under the item “Wages the main production workers", and in the other - more products are produced per unit of time.
Fund equipment shows how many monetary units invested in fixed assets account for one employee.
The capital ratio is equal to:
According to reporting data:
Fosn = 650/200 = 3.25 thousand den. units/person;
According to design data:
Fosn = 800/185 = 4.32 thousand den. units/person;
Growth factor:
Cr=4.32/3.25=1.329 (132.9%).
Capital equipment under the project should increase by 32.9%.
Thus, it is planned to significantly increase the efficiency of the use of fixed production assets at the enterprise.
A task
In the first quarter, the company sold products worth 300 thousand rubles. The average quarterly balance of working capital is 23 thousand rubles. In the second quarter, it is planned to increase the volume of sales by 10%, and the time of one turnover of working capital will be reduced by one day. Determine: the turnover ratio of working capital and the duration of one turnover in the first quarter, the turnover ratio of working capital and their absolute size in the second quarter, the release of working capital due to the reduction in the duration of one turnover of working capital.
The turnover ratio of working capital is the ratio of the volume of products sold to the average quarterly balance of working capital.
In the first quarter, this figure is:
K1ob \u003d P1 / OBS 1 \u003d 300/23 \u003d 13.04 revolutions.
For a quarter (90 days) working capital makes 13.04 turnovers. The duration of one turnover of working capital is:
T1=90/K1ob=90/13.04=6.9 days.
If the time of one turnover of working capital is reduced by one day, then the duration in the second quarter will be:
T2=6.9-1=5.9 days.
In such conditions, the turnover ratio of working capital is
: K2rev=90/T2=90/5.9=15.3 revolutions.
Absolute size working capital in the second quarter is: OBS2=P2/K2ob=300* 1.1/15.3=21.6 thousand rubles.
The release of working capital due to the reduction in the duration of one turnover of working capital is:
pOBS=OBS2-OBS 1 = 21.6-23.0=-1.4 thousand rubles
A task
Determine the growth rate of capital productivity, if the cost of gross output at wholesale prices of the enterprise is 9466 thousand rubles, the cost of fixed capital is 4516 thousand rubles. The share of the active part of fixed assets - 0.6. The load factor is 0.7. In the future, the share of the active part of fixed capital will increase and amount to 0.76, and the load factor - 0.75.
Solution: B this case the volume of gross output is known (9466 thousand rubles), and the value of existing production assets can be determined as the product of the value of fixed capital by the share of the active part of fixed capital and the load factor (4516 * 0.6 * 0.7 = 1896.72 thousand rubles). rub.).
In this case, the return on assets is:
Fo \u003d 9466 / 1896.72 \u003d 4.99 rubles / rub., Which indicates that 1 rub. funds invested in production assets, gives 4.99 rubles. products.
After the changes, the cost of existing production assets will be:
4516 * 0.76 * 0.75 \u003d 2574.12 thousand rubles.
With a constant volume of output, the value of return on assets will be: Fo \u003d 9466 / 2574.12 \u003d 3.68 rubles / rub.
Thus, with a constant volume of output and an increase in the cost of existing production assets, the value of capital productivity will decrease. The reduction will be:
Tpr \u003d (3.68-4.99) * 100 / 4.99 \u003d -26.25%.
Calculation of the profit of the enterprise.
A task
Construction firm intends to significantly increase staff productivity and reduce gross operating costs of production in order to significantly improve its financial condition and increase the efficiency of its production and economic activities.
According to preliminary calculations, the number of personnel of the company should be reduced from 72 to 60 people, and the annual output per employee should increase from 6920 to 8000 den. units
Current production costs of one den. units products should be reduced from 84 to 78 kopecks.
Current expenses for production one den. units products are respectively 84 and 78 kopecks. Consequently, the profit per one hryvnia of production is equal to 16 and 22 kopecks, respectively.
The volume of production in the previous year is calculated as the product of the number of employees and their labor productivity and is:
Def \u003d 6920 * 72 \u003d 498240 den. units;
in the planned year:
Opl \u003d 8000 * 60 \u003d 480000 den. units
Based on this the company's profit is:
in the previous year:
Ppr \u003d 498240 * 0.16 \u003d 79718 den. units;
in the planned year:
Ppl \u003d 480000 * 0.22 \u003d 105600 den. units
Thus, the profit will increase by the amount:
P \u003d Ppl-PPR \u003d 105600-79718 \u003d + 25882 den. units
Calculate the influence individual factors for such a change in profit:
where po is the change in the volume of production, expressed in the change in revenue from the sale of products;
pS - change running costs for the production of products.
PO=Opl-Opr=480000-498240=-18240 den. units;
pS \u003d Cpl-Cr \u003d 480000 * 0.78-498240? 0.48 \u003d -44122 den. units
Indeed, the amount of profit increased by the amount:
pP=-18240-(-44122)=+25882 den. units
First of all, we use the following dependency:
where H is the number of employees,
Pr - labor productivity of one worker.
The change in production volume is due to:
a) a change in the number of employees:
PO (pCh) \u003d (Npl-Npr) * Prpr \u003d (60-72) * 6920 \u003d -83040 den. units;
b) changes in labor productivity of workers:
PO (pPr) = Npl * (Prpl-Prpr) \u003d 60 * (8000-6920) \u003d + 64800 den. units
pO \u003d pO (pCh) + pO (pPr) \u003d -83040 + 64800 \u003d -18240 den. units
Current costs are determined by the volume of production (O) and the cost rate (St):
The change in current expenses is due to:
a) a change in the volume of production:
pS (pO) \u003d (Opl-Opr) * Stpr \u003d (480000-498240) * 0.84 \u003d -15322 den. units;
b) change in the rate of expenses:
pS (pSt) \u003d Opl * (Stpl-Stpr) \u003d 480000 * (0.78-0.84) \u003d -28800 den. units
The total effect, as shown above, is:
pS \u003d pS (pO) + pS (pSt) \u003d -15322-28800 \u003d -44122 den. units
Thus, as a result of the changes described in the condition, the growth in profit should be 25882 den. units Such a change should be due to a change in the volume of production (by -18240 monetary units) and a change in current costs (by 44122 monetary units). The change in the volume of production is caused by a change in the number of employees (the influence of the factor = -83040 monetary units) and the productivity of their labor (the influence of the factor = 64800 monetary units). The change in current costs is caused by a change in the volume of production (the influence of the factor = 15322 monetary units) and the cost rate per one den. units products (influence of the factor = -28800 den. units).
| Indicators | Meaning |
| 1. Sold products, thousand den. units | 1120,0 |
| 2. Full cost of goods sold, thousand den. units | 892,0 |
| 3. Profit from other sales and non-industrial services, thousand den. units | 164,8 |
| 4. Profit from non-sales operations, thousand den. unit: | |
| a) fines and penalties paid | 19,6 |
| b) fines were collected from other enterprises | 26,8 |
| 5. The average annual cost of fixed production assets, thousand den. units | 2906,0 |
| 6. The average annual cost of standardized working capital, thousand den. units | 305,0 |
| 7. Income tax, % | |
| 8. Fee for a bank loan, thousand den. units | 2,8 |
When evaluating the economic results of the enterprise, indicators of general and estimated profitability are used.
For their calculation it is necessary to determine:
profit before tax:
1120.0-892.0+164.8-19.6+26.8=400.0 thousand den. units;
net profit:
400.0-400.0 * 0.25-2.8 \u003d 297.2 thousand den. units;
the amount of fixed and working capital:
2906.0 + 305.0 \u003d 3211.0 thousand den. units
The overall profitability is defined as the ratio of profit before tax and interest payments to the cost of fixed and working capital.
The value of the total profitability is:
400,0/3211,0=0,125 (12,5%).
Estimated profitability is the ratio of net profit to the cost of fixed and working capital:
297,2/3211,0=0,093 (9,3%).
Based on the results of calculations, the company operates profitably. The value of the total profitability is 12.5%, and the estimated profitability is 9.3%.
A task.
Calculate the annual profit of the enterprise if the income for the year amounted to 2.5 million rubles,
annual variable costs amounted to 0.5 million rubles, fixed costs amounted to 1.2 million rubles.
Calculate the return on sales.
A task.
Find profit and determine the profitability of sales grocery store per month if:
revenue for given month amounted to 4,500,000 rubles,
the average markup on goods was 22%.
Costs for the purchase of goods for sale: 3,510,000 rubles, wages for the month amounted to 400,000 rubles, costs for rent and utilities: 230,000 rubles.
The solution of the problem.
Calculation of working capital
Fixed assets are means of labor that repeatedly participate in manufacturing process, while maintaining their natural form, gradually wearing out, transfer their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 minimum monthly wages. Fixed assets are divided into production and non-production assets.
Production assets are involved in the process of manufacturing products or providing services (machines, machines, devices, transmission devices, etc.).
Non-productive fixed assets do not participate in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).
The following groups and subgroups of fixed production assets are distinguished:
- Buildings (architectural and construction objects for industrial purposes: workshop buildings, warehouses, production laboratories etc.).
- Structures (engineering and construction facilities that create conditions for the implementation of the production process: tunnels, flyovers, car roads, chimneys on a separate foundation, etc.).
- Transmission devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
- Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machines and equipment, etc.).
- Vehicles(locomotives, wagons, cars, motorcycles, carts, carts, etc., except for conveyors and conveyors included in the production equipment).
- Tools (cutting, impact, pressing, sealing, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.
- Production equipment and accessories (items to facilitate the implementation production operations: work tables, workbenches, fences, fans, containers, racks, etc.).
- Household inventory (office items and economic support: tables, cabinets, hangers, typewriters, safes, duplicators, etc.).
- .Other fixed assets. This group includes library collections, museum valuables, etc.
The share (in percent) of various groups of fixed assets in their total value at the enterprise represents the structure of fixed assets. At the enterprises of mechanical engineering in the structure of fixed assets, the largest share is occupied by: machinery and equipment - an average of about 50%; buildings about 37%.
Depending on the degree of direct impact on the objects of labor and the production capacity of the enterprise, the main production assets are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, tools. The passive part of fixed assets includes all other groups of fixed assets. They create conditions for the normal operation of the enterprise.
Accounting and valuation of fixed assets
Fixed assets are accounted for in kind and value terms. Accounting for fixed assets in kind is necessary to determine technical staff and equipment balance; to calculate the production capacity of the enterprise and its production units; to determine the degree of its wear, use and timing of renewal.
The initial documents for accounting for fixed assets in physical terms are passports of equipment, jobs, and enterprises. Passports provide detailed technical specifications all fixed assets: year of commissioning, capacity, degree of deterioration, etc. The enterprise passport contains information about the enterprise (production profile, material and technical characteristics, technical and economic indicators, equipment composition, etc.) necessary for calculating production capacity.
A cost (monetary) valuation of fixed assets is necessary to determine their total value, composition and structure, dynamics, depreciation deductions, as well as to assess economic efficiency their use.
There are the following types of monetary value of fixed assets:
- Valuation at historical cost, i.e. at actual costs incurred at the time of creation or acquisition (including delivery and installation), at the prices of the year in which they were manufactured or purchased.
- Valuation at replacement cost, i.e. at the cost of reproduction of fixed assets at the time of revaluation. This value shows how much it would cost to create or acquire at a given time previously created or acquired fixed assets.
- Estimate at the original or restoration, taking into account depreciation (residual value), i.e. at a cost that has not yet been transferred to the finished product.
The residual value of fixed assets Fost is determined by the formula:
Fost \u003d Fnach * (1-On * Tn),
where Fnach - the initial or replacement cost of fixed assets, rubles; Na - depreciation rate,%; Tn - the period of use of fixed assets.
When assessing fixed assets, the value at the beginning of the year and the average annual value are distinguished. The average annual value of Fsg fixed assets is determined by the formula:
Fsrg \u003d Fng + Fvv * n1 / 12 - Fvyb * n2 / 12,
where Fng - the cost of fixed assets at the beginning of the year, rubles; Fvv - the cost of introduced fixed assets, rub.; Fvyb - the cost of retired fixed assets, rub.; n1 and n2 - the number of months of functioning of the commissioned and retired fixed assets, respectively.
To assess the condition of fixed assets, such indicators are used as the depreciation coefficient of fixed assets, which is defined as the ratio of the depreciation cost of fixed assets to their full value; the coefficient of renewal of fixed assets, calculated as the cost of commissioned fixed assets during the year attributable to the value of fixed assets at the end of the year; the coefficient of disposal of fixed assets, which is equal to the value of retired fixed assets divided by the value of fixed assets at the beginning of the year.
In the process of functioning, fixed assets are subject to physical and moral wear and tear. Physical depreciation refers to the loss of fixed assets of their technical parameters. Physical wear can be operational and natural. Operational wear is a consequence of production consumption. Natural wear occurs under the influence of natural factors (temperature, humidity, etc.).
Obsolescence of fixed assets is a consequence of scientific and technological progress. There are two forms of obsolescence:
A form of obsolescence associated with a reduction in the cost of reproduction of fixed assets as a result of improving technology and technology, the introduction of progressive materials, and increasing labor productivity.
A form of obsolescence associated with the creation of more advanced and economical fixed assets (machinery, equipment, buildings, structures, etc.).
Obsolescence assessment of the first form can be defined as the difference between the original and replacement cost of fixed assets. Obsolescence assessment of the second form is carried out by comparing the reduced costs when using obsolete and new fixed assets.
Depreciation of fixed assets
Depreciation is understood as the process of transferring the value of fixed assets to created products. This process is carried out by including a part of the cost of fixed assets in the cost of manufactured products (work). After the sale of products, the company receives this amount of funds, which it uses in the future to purchase or build new fixed assets. The procedure for calculating and using depreciation deductions in the national economy is established by the government.
Distinguish between depreciation amount and depreciation rate. The amount of depreciation for certain period time (year, quarter, month) is the monetary value of depreciation of fixed assets. The amount of depreciation accrued by the end of the life of fixed assets should be sufficient for their complete restoration (acquisition or construction).
The amount of depreciation deductions is determined on the basis of depreciation rates. The depreciation rate is the established amount of depreciation deductions for full restoration over a certain period of time for a specific type of fixed assets, expressed as a percentage of their book value.
The depreciation rate is differentiated by certain types and groups of fixed assets. For metal-cutting equipment weighing over 10 tons. a coefficient of 0.8 is applied, and with a mass of more than 100 tons. - coefficient 0.6. For metal-cutting machines with manual control, the coefficients are applied: for machines of classes accuracy N, P- 1.3; for precision machine tools of accuracy class A, B, C - 2.0; for metal-cutting machines with CNC, including machining centers, automatic and semi-automatic machines without CNC - 1.5. The main indicator that determines the depreciation rate is the life of fixed assets. It depends on the period of physical durability of fixed assets, on the obsolescence of existing fixed assets, on the ability of the national economy to ensure the replacement of obsolete equipment.
The depreciation rate is determined by the formula:
On \u003d (Fp - Fl) / (Tsl * Fp),
where Na is the annual depreciation rate, %;
Фп - initial (book) value of fixed assets, rub.;
Fl - liquidation value of fixed assets, rub.;
Тsl is the standard service life of fixed assets, years.
Not only the means of labor (fixed assets) are depreciated, but also intangible assets. These include: rights of use land plots, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, trademarks, trademarks, etc. Depreciation on intangible assets is calculated monthly according to the norms established by the enterprise itself.
The property of enterprises subject to depreciation is grouped into four categories:
- Buildings, structures and their structural components.
- Passenger vehicles, light commercial vehicles, office equipment and furniture, computer technology, Information Systems and data processing systems.
- Technological, energy, transport and other equipment and tangible assets not included in the first and second categories.
- Intangible assets.
The annual depreciation rates are: for the first category - 5%, for the second category - 25%, for the third category - 15%, and for the fourth category depreciation deductions are made in equal shares during the life of the relevant intangible assets. If it is impossible to determine the period of use of an intangible asset, then the amortization period is set at 10 years.
In order to create economic conditions for the active renewal of fixed assets and the acceleration of scientific and technological progress, it was recognized as expedient to use accelerated depreciation of the active part (machines, equipment and vehicles), i.e. full transfer of the book value of these funds to the created products in more short time than provided for in the depreciation allowance. Accelerated depreciation can be carried out in relation to fixed assets used to increase the output of computer equipment, new progressive types of materials, instruments and equipment, and expand exports of products.
In the event of a write-off of fixed assets before the full transfer of their balance sheet value to the cost of manufactured products, the undercharged depreciation charges are reimbursed from the profit remaining at the disposal of the enterprise. These cash are used in the same manner as depreciation charges.
Use of fixed assets
The main indicators reflecting the final result of the use of fixed assets are: return on assets, capital intensity and the utilization rate of production capacity.
The return on assets is determined by the ratio of the volume of output to the value of fixed production assets:
Cf.o. = N/Fs.p.f.,
where Kf.o. - return on assets; N - the volume of released (sold) products, rub.;
Fs.p.f. - average annual cost of fixed production assets, rub.
Capital intensity is the reciprocal of capital productivity. The capacity utilization factor is defined as the ratio of the volume of output to the maximum possible output for the year.
The main directions for improving the use of fixed assets are:
- technical improvement and modernization of equipment;
- improving the structure of fixed assets by increasing specific gravity machines and equipment;
- increasing the intensity of the equipment;
- optimization of operational planning;
- advanced training of employees of the enterprise.
The average annual total book value of fixed assets (fixed assets, funds) is calculated by accountants for the following purposes:
- preparation of relevant accounting and statistical reporting,
- determination of the property tax base;
- achievement of internal goals of a managerial and financial nature.
The full book value of fixed assets is the original price of the object, which is adjusted for the amount of the revaluation (depreciation). Revaluation may be caused by reconstruction, additional equipment, modernization, completion and partial liquidation.
During operation, fixed assets are subject to wear and tear, while they completely or partially lose their original properties. For this reason, the calculation of the average annual value of fixed assets has an impact on the calculation of residual value.
The residual value is calculated by subtracting the amount of depreciation from the amount of the initial cost.
Fixed assets, as a rule, transfer their value to finished products over a fairly long period, which may include several cycles. For this reason, the organization of accounting is organized in such a way that there is a one-time reflection and preservation of the original form, including price losses over time.
Before considering the formula for calculating the average annual cost of fixed assets, you should consider the classification of fixed assets.
The main production assets (means) include:
- Buildings, which are architectural objects that are designed to create working conditions (garage, warehouse, workshop, etc.).
- Structures that include engineering and construction objects that are used to carry out the transportation process (bridge, tunnel, track devices, water supply system, etc.).
- Transmission devices (electricity transmission, gas and oil pipelines).
- Machinery and equipment (press, machine tool, generator, engine, etc.).
- Measuring devices.
- Electronic computing and other equipment.
- Vehicles (locomotive, car, crane, loader, etc.),
- Tool and inventory.
To calculate the average annual cost of fixed assets, the following formula is used:
C \u003d Spn + (Svv * FM) / 12 - (Svbh FMv) / 12.
Here C mon is the initial cost of the OS,
Svv - the cost of the introduced OS,
Chm - the number of months of operation of the introduced operating systems,
Svb - the cost of retired fixed assets,
Nmv - the number of months of retirement,
The formula for calculating the average annual cost of fixed assets uses all indicators at historical cost, which is formed at the time of acquisition. If the organization had a revaluation of fixed assets, then the cost is taken as of the date of the last revaluation.
The formula for the average annual value of fixed assets according to the balance sheet
The formula for calculating the average annual cost of fixed assets can be calculated according to the balance sheet. This method is used in determining the profitability of the enterprise.
The formula for calculating the average annual value of fixed assets on the balance sheet is the sum of the indicators for the line of the balance sheet "Fixed assets" at the end of the reporting year and at the end of the base year (previous), then the amount is divided by 2.
To calculate the formula, use information from the balance sheet, which covers transactions not only for the period as a whole, but also for each month separately.
The formula for calculating the average annual value of fixed assets according to the balance sheet is as follows:
C \u003d R + (W × FM) / 12 - / 12
Here R is the initial cost of the OS,
W is the cost of fixed assets introduced,
FM - the number of months of operation of the introduced OS,
D - liquidation cost of fixed assets,
L is the number of months of operation of retired OS.