Production assets. The cost of fixed assets and indicators of their use The value of fixed assets formula

For one of the enterprises in the industry, there is the following data set out in tables 1 and 2.

Table 1

Define

1. The cost of fixed assets assessed at their full original cost at the end of the year.

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

3. Average rate of depreciation charges for renovation.

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

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

6. Indicators of input and disposal of fixed assets.

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

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

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

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

Analyze your results. Draw conclusions.

Solution

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

K = N + P - B

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

Н - the value of funds at the beginning of the year;

P is the cost of funds received during the year;

B - the cost of funds retired during the year.

Let's calculate the value of funds for each category:

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

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

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

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

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

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

The cost of fixed assets in the assessment at their full initial cost at the end of the year was 3040 thousand rubles.

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

where C c is the average annual value of the funds;

С n - the value of funds at the beginning of the year;

С в - the cost of funds introduced during the year;

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

M - the number of months of functioning of the funds for the year.

Let's calculate the average annual cost of fixed assets as a whole for the enterprise at the initial cost:

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

Let's calculate the average annual cost of the active part of fixed assets at their initial cost:

The residual value of funds can be defined as the product of the original cost and the expiration rate (1 - the depreciation rate).

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

With rest = 150 * (1 - 0.02) = 147 thousand rubles.

Let's calculate the average annual cost of fixed assets as a whole for the enterprise at the residual value:

Let's calculate the average annual cost of the active part of fixed assets at the residual value:

3. The average rate of depreciation deductions is defined as the arithmetic mean:

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

The structure of the funds is presented in the table:

5. The coefficient of validity of fixed assets reflects the proportion of the value of the assets saved during the operation:

where C p - the initial cost of fixed assets;

C residual - the residual value of fixed assets.

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

K u = 1 - K g

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

In the same way, we calculate the indicators for other groups in the table:

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

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

7. Capital productivity - an indicator of output per 1 ruble of the cost of fixed assets. To calculate the return on assets, the following formula is used:

F dep = VP / OF avg.year

where F ods - return on assets, rubles;

VP - annual output of marketable (gross) products, rubles;

PF avg.year - the average annual cost of fixed assets, rubles.

Let's calculate the return on assets of all fixed assets:

To assess the return on assets of active funds, let us determine their average annual cost:

Let's calculate the return on assets of active fixed assets:

F e = OF avg.year / VP = 1 / F dep

where Ф e - capital intensity, rubles;

PF avg.year - the average annual cost of fixed assets, rubles;

VP - the annual volume of marketable (gross output), rubles;

F dep - return on assets, rubles.

Problem number 1... Determine the average annual cost of fixed assets of the company, if the cost of fixed assets belonging to the company at the beginning of the year is known, the amount of equipment retired due to deterioration at the beginning of March and the amount of equipment that the company purchased and installed at the end of September this year.

Table 1.1

F SG - the average annual cost of fixed assets;

F NG = 280 million de - the cost of fixed assets at the beginning of the period;

F cc = 38 million de, F vb = 54 million de - the cost of input and output (withdrawn) fixed assets;

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

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

Answer:

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

Table 2.1

F NG = 705 thousand de -

F cc = 210 thousand de, F vy = 208 thousand de - the cost of input and output (withdrawn) fixed assets, de;

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

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

Answer:

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

Table 3.1

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

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

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

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

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

Ф vyb = 47 · 105 = 4.935 million de.

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

Table 4.1

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

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

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

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

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

Answer:

Problem number 5. Determine the average annual cost of fixed assets in the planning year, based on the following data for the base and planned years.

Topic 3. Fixed assets and production facilities

enterprises

The purpose of the lesson is to give students an idea of ​​the functioning of fixed assets and the formation of the production capacity of the enterprise.

Tasks implemented in the practical lesson :

Study of the types of assessment of fixed assets;

Determination of depreciation rates and depreciation charges;

Calculation of indicators of the use and efficiency of fixed assets;

Calculation of the production capacity of the enterprise.

Depending on the purpose, fixed assets are divided into fixed non-production and fixed production assets.

Fixed non-productive assets – these are objects of social, cultural and domestic purposes, medical institutions, canteens, kindergartens, etc., which are on the balance sheet of the enterprise.

Fixed production assets (OPF)- means of labor that repeatedly participate in the production process and retain their natural-material form for a long period, transfer their value to the manufactured product (service) in parts in the form of depreciation.

Fixed production assets consist of material and intangible funds. According to the all-Russian classifier of fixed assets (approved by the decree of the Government of the Russian Federation of January 1, 2002):

TO material OPF include buildings; structures; transmission devices; machines and equipment, including power machines and equipment, working machines and equipment, measuring and regulating instruments and devices, computers and office equipment, tools; vehicles; production and household equipment; working, productive and pedigree livestock, perennial plantings and other types of material fixed assets;

(3.16)

where is the number of machine shifts of equipment operation in the first shift;

https://pandia.ru/text/78/118/images/image051_0.gif "width =" 48 "height =" 25 src = "> - the number of machine shifts of equipment operation in the third shift;

The number of equipment installed.

Depreciation- This is a process of gradual transfer of part of the cost of OPF to manufactured products (works, services). For the purpose of calculating depreciation, all OPF are divided into ten depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets or an item of intangible assets is used to fulfill the objectives of the enterprise.

For the purpose of calculating depreciation, all OPF are divided into ten depreciation groups:

When calculating depreciation, three indicators should be distinguished: depreciation rate, depreciation deductions, depreciation fund.

Depreciation rate (https://pandia.ru/text/78/118/images/image053_0.gif "width =" 81 "height =" 45 "> (3.20)

where is the annual depreciation rate,%;

https://pandia.ru/text/78/118/images/image055_0.gif "width =" 23 "height =" 23 "> = 10 years).

2) For used OPF:

https://pandia.ru/text/78/118/images/image057_0.gif "width =" 21 "height =" 24 "> - the actual service life of the OPF object, which must be indicated upon purchase, in years.

Depreciation deductions- this is the monetary expression of the transferred value of the OPF in the composition of the cost of production (work, service):

(3.22)

Depreciation deductions are made by enterprises on a monthly basis using one of the following methods:

1) by the linear method;

2) nonlinear method.

The company applies the straight-line depreciation method to buildings, structures, transmission devices included in the eighth to tenth depreciation groups, regardless of the timing of the commissioning of these facilities. The enterprise has the right to apply one of two methods to the rest of the fixed assets. Accrual of depreciation in relation to an object of depreciable property is carried out in accordance with the depreciation rate () determined for this object based on its useful life.

When applying the straight-line method, the amount of depreciation accrued for one month in relation to an object of depreciated property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object.

When applying the linear method, the depreciation rate for each depreciated property is determined by the formula:

(3.23)

where is the monthly rate of depreciation,%;

https://pandia.ru/text/78/118/images/image061_0.gif "width =" 139 "height =" 57 "> (3.24)

where https://pandia.ru/text/78/118/images/image063_0.gif "width =" 21 "height =" 17 ">) of the enterprise (shop) can be determined by the formula:

(3.25)

where is the number of units of the same type of equipment employed in the implementation of the production program;

https://pandia.ru/text/78/118/images/image067_0.gif "width =" 24 "height =" 29 "> - effective fund of equipment operation time, hours;

https://pandia.ru/text/78/118/images/image069_0.gif "width =" 121 "height =" 84 src = "> (3.26)

where is the volume of production i- th product, pcs.;

https://pandia.ru/text/78/118/images/image072_0.gif "width =" 25 "height =" 25 src = "> - rate of compliance;

https://pandia.ru/text/78/118/images/image073_0.gif "width =" 15 "height =" 16 src = "> - the number of nomenclature items of manufactured products.

The production capacity of assembly areas (workshops) depends on the size of the assembled products and the duration of the assembly cycle:

https://pandia.ru/text/78/118/images/image075_0.gif "width =" 53 "height =" 28 "> - useful area of ​​the site (workshop), m2, determined by the formula:

(3.28)

where is the total area of ​​the site (workshop), m2;

Auxiliary area (driveways, aisles),%.

https://pandia.ru/text/78/118/images/image080.gif "width =" 175 "height =" 48 src = "> (3.29)

where is the area of ​​the product, determined by its dimensions, m2;

https://pandia.ru/text/78/118/images/image083.gif "width =" 23 "height =" 28 src = "> - production cycle for assembling the product, days or hours.

When planning and accounting, there are:

1) input production capacity (at the beginning of the period - quarter, year) (https://pandia.ru/text/78/118/images/image085.gif "width =" 35 "height =" 24 src = ">);

3) average annual production capacity ():

(3.30)

where is the input production capacity during the planned period, rubles;

https://pandia.ru/text/78/118/images/image017_4.gif "width =" 12 "height =" 24 src = "> - operating time of the commissioned production facilities from the moment of introduction to the end of the planning period, months;

https://pandia.ru/text/78/118/images/image019_3.gif "width =" 13 "height =" 15 src = "> - the number of entries during the planning period;

https://pandia.ru/text/78/118/images/image090.gif "width =" 23 "height =" 24 src = ">) is determined by the formula:

where NS- planned or actual volume of production, rubles;

The coefficient of the planned use of the production area is determined by the formula:

https://pandia.ru/text/78/118/images/image093.gif "width =" 32 "height =" 25 "> - the planned load of the production area (the required number of square metro hours or metro days to complete the plan assembly), defined as:

(3.33)

https://pandia.ru/text/78/118/images/image096.gif "width =" 152 "height =" 32 src = "> (3.34)

Equipment load factor (https://pandia.ru/text/78/118/images/image098.gif "width =" 104 "height =" 57 "> (3.35)

where is the estimated number of pieces of equipment, pieces;

https://pandia.ru/text/78/118/images/image099.gif "width =" 35 "height =" 25 "> up to a whole number upwards, pcs.

Typical tasks with a solution

Problem 1

The initial cost of the OPF minus depreciation at the beginning of the year for the assembly shop is 1,900 thousand rubles. Depreciation of OPF at the beginning of the year was 20%. From April 1, new funds worth 180 thousand rubles were put into operation, and from May 1, 150 thousand rubles were written off due to the complete depreciation of the funds. The average annual depreciation rate for the shop is 10%. Determine at the end of the year the initial and residual value of the OPF and the coefficient of renewal of fixed assets.

Solution:

1. Let's determine the initial cost of the OPF at the beginning of the year:

https://pandia.ru/text/78/118/images/image102.gif "width =" 283 "height =" 24 src = ">

3. Average annual initial cost:

https://pandia.ru/text/78/118/images/image104.gif "width =" 223 "height =" 41 src = ">

5. Residual value at the end of the year:

https://pandia.ru/text/78/118/images/image106.gif "width =" 136 "height =" 41 src = ">, that is, 7.5%

Objective 2.

The monthly production program of the workshop is 5000 items. Labor intensity of turning operations - 0.65 standard hours, grinding operations - 0.2 standard hours. The equipment operates in two shifts. The planned rate of implementation of the norms is 105%. Determine the estimated and actually accepted amount of equipment and the load factor for each group of equipment; the production capacity of the workshop, if the actual monthly fund of equipment is 330 hours.

Solution:

1. Let's determine the estimated amount of equipment:

Lathes "href =" / text / category / tokarnie_stanki / "rel =" bookmark "> lathes.

https://pandia.ru/text/78/118/images/image109.gif "width =" 140 "height =" 41 src = ">. gif" width = "200" height = "44 src ="> pcs ...

0 "style =" margin-left: 5.4pt; border-collapse: collapse; border: none ">

Indicators

measurements

Base year

Reporting year

1. The volume of commercial products

2. Average annual production capacity

3. Average annual cost of OPF

4. Actual hours worked (on average per piece of equipment) per year

5. Planned losses of working time for equipment repair

% of the regime fund

The number of days off and holidays in the previous and reporting years is 110 and 118 days, respectively, calendar - 365 days. Working hours - in two shifts.

Task 3.6

The initial cost of the machine is 250 thousand rubles. After 6 years, the cost of such machines was 150 thousand rubles, and the annual depreciation rate remained the same - 10%. Define:

1) residual value at the beginning of the seventh year (thousand rubles);

2) the amount of losses from obsolescence (thousand rubles).

Task 3.7

In 2002. the company manufactured products for the amount of 984 million rubles, the average annual cost of its fixed assets was 400 million rubles. In 2003. products worth 895 million rubles were produced, the average annual cost of the company’s production fund is 550 million rubles. Determine the change in capital productivity over the years.

Target 3.8

On a machine, the initial cost of which is 120 thousand rubles. (annual depreciation rate 12%), it was planned to produce 5,000 pieces per year. details. The actual volume of the issue was 6,200 pieces. details. Determine the planned and actual amount of depreciation per part.

Task 3.9

The initial cost of the OPF of the enterprise at the beginning of the year amounted to 47 million rubles. During the year, machines and equipment were put into operation in the amount of 5 million rubles. and decommissioned equipment worth 3 million rubles. The depreciation of assets at the beginning of the year was 30%, the average annual depreciation rate for the year was 10%. Define:

1) the initial cost of the OPF at the end of the year;

2) the amount of depreciation for the year;

3) the residual value of the OPF at the end of the year.

Task 3.10

Based on the data below on the composition of fixed assets of enterprises, determine the structure of fixed assets.

Target 3.12

The company acquired and from 01.01.2002. put into operation 5 identical objects of computer technology for a total amount of 180 thousand rubles. (without VAT). The useful life of the facilities is set at 5 years. As of 01.01.2003. the revaluation of fixed assets was carried out. In January 2003, the firm decided to invest these fixed assets as a contribution to the authorized capital of a limited liability company at a contractual value of 30,000 rubles. each.

Did the firm choose the correct method of revaluation based on market value - 26 thousand rubles? per object, or was it more profitable for her to revalue using the indexing method? Deflator index values ​​in 2002: I quarter. - 109.4%; II quarter. - 106.6%; III quarter. - 107.9%; IV quarter. - 108.2%.

Task 3.14

Enterprise "A" has acquired a used machine. The actual term of its operation for the previous owner was 3 years. The useful life of the machine is 10 years. The costs of the enterprise for the purchase and installation of this machine are 50 thousand rubles. Determine the annual rate and the amount of depreciation established by the company "A" for the purchased machine.

Task 3.15

The company acquired a fully depreciated object of fixed assets, paying 70 thousand rubles. (without VAT). According to the commission and the opinion of the invited expert, it can be used in the production process for two years. Does the company have the right to accrue and write off depreciation on this item of fixed assets to the prime cost? If so, what is the annual depreciation charge?

Task 3.16

Determine the percentage of physical wear and tear of the machine if its useful life according to the technical documentation is 7 years, but in fact the machine was operated for 4 years. Using the above data, determine the percentage of physical wear of the machine, if it is additionally known that, according to expert judgment, it can work for another 5 years.

Task 3.17

Calculate the residual value of the equipment in 5 years with a useful life of 10 years, the initial cost of 200 thousand rubles. when applying: 1) a linear method of calculating depreciation; 2) the method of the diminishing balance; 3) the method of writing off the value according to the sum of the number of years of useful life.

Target 3.18

The cost of OPF at the beginning of the year is 1900 thousand rubles. This year, it is planned to put into operation fixed assets from June 1 to 250 thousand rubles, from August 1 - to 105 thousand rubles. and withdrawal from October 1 - by 140 thousand rubles. The average annual depreciation rate is 8%. Determine the average annual cost of fixed assets and the annual depreciation charge.

Task 3.19

The initial cost of the machine is 200 thousand rubles. The machine has been in operation for 4 years. Annual depreciation charges are 20 thousand rubles. Define:

Annual depreciation rate;

Useful life of the machine;

Wear rate and service life at the end of the 4th year of operation.

Target 3.20

Depreciation deductions for the machine shop amounted to 250 thousand rubles. The workshop produced products worth 3 million rubles in a year, which is 10% more than envisaged by the plan. Determine the annual savings by reducing the share of depreciation deductions by 1 ruble. manufactured products.

Target 3.21

Based on the enterprise indicators below, determine:

1.deviations and growth rates for all indicators given in the table;

2. the operating time of a piece of equipment and the return on assets of the active part of production assets;

Target 3.22

At the machine-building enterprise for the planning period, an increase in the volume of production and an increase in capital productivity are envisaged with a constant capital-labor ratio. Define:

1. the additional need of the enterprise for fixed assets;

2. the additional need of the enterprise for labor resources;

3. the level of return on assets, ensuring the production program without additional fundraising.

Initial data for the calculation:

Target 3.23

The workshop has five units of leading equipment. The maximum possible (useful) fund of working time of each unit is 330 hours per month. The standard labor intensity of product processing on this equipment is 2 hours. Three more units of the same equipment were put into operation in June, and one unit was liquidated in September. The actual production volume of the workshop for the year amounted to 10,000 items. Define:

1. the annual production capacity of the workshop at the beginning of the year (pcs.);

2. average annual production capacity (pcs.);

3. coefficient of utilization of production capacity (%).

Target 3.24

At the enterprise, the duration of a work shift is 8 hours, with a planned downtime for repair work of 1 hour. According to the passport data, the hourly productivity of the machine is 100 items. The actual operating time of the machine was 6 hours, 300 products were produced. Define:

1. coefficient of extensive use of equipment;

2. coefficient of intensive use of equipment;

3. the coefficient of integral (in terms of time and productivity) use of equipment.

Target 3.25

There are 100 machines installed in the workshop. The workshop operates in two shifts, the duration of the shift is 8 hours. The annual production volume is 280 thousand items, the production capacity of the workshop is 310 thousand items. Determine the coefficient of shift work of machines, the coefficients of extensive and intensive loading. It is known that in the first shift all the machines work, in the second shift - 50% of the machine park, the number of working days per year is 260, the actual operation time of one machine per year is 4000 hours.

Target 3.26

There are 10 machines installed in the workshop. Working hours - in two shifts. The cost of changeover and repair of machine tools is 10% of the nominal time fund. The standard time for the manufacture of one part is 2 hours. The average percentage of compliance with the norms is 115%. In fact, one machine has worked an average of 3039 hours during the year. Define:

1. the nominal and actual fund of the working time of the machines;

2. Annual production of parts for this group of machine tools (production capacity);

3. coefficient of extensive use of machine tools.

Target 3.27

Determine the production capacity of the site and the volume of production based on the following data:

There are 20 machines in the workshop area;

The standard time for processing one product is 0.5 hours;

Operating mode - two-shift;

The duration of the shift is 8 hours;

The number of non-working days per year - 107;

Regulated equipment downtime - 3% of the operating time fund;

The utilization rate of machine tools is 0.85.

Target 3.28

Determine the output and average annual capacity of the site and the volume of production, if: production capacity at the beginning of the year - 18,200 thousand rubles. products; planned increase in production capacity: from April 1 - 400 thousand rubles, from July 1 - 340 thousand rubles, from November 1 - 300 thousand rubles; planned retirement of production capacity: from June 1 - 120 thousand rubles, from September 1 - 180 thousand rubles.

Target 3.29

The firm has the option to apply accelerated depreciation for 50% of its fixed assets. In the costs of the company, amortization was 10%. It is necessary to determine how the application of accelerated depreciation will affect the costs of the firm. Under what conditions will the use of accelerated depreciation be beneficial to the firm?

Target 3.30

Will the firm need additional funds for equipment if it expects to increase production by 12% and eliminate completely equipment downtime due to the lack of orders, which accounted for 10% of working hours last year?

Target 3.31

There are three groups of machine tools in the workshop of the machine-building plant: grinding - 5 units, planing - 11 units; revolving - 12 units. The norm of time for processing a unit of a product in each group of machines, respectively: 0.7 h; 1.2 h; 1.6 hours. Determine the production capacity of the workshop if it is known that the operating mode is two-shift, the shift duration is 8 hours, the regulated equipment downtime is 7% of the operating time fund, the number of working days per year is 265.

Target 3.32

The weaving factory operates in two shifts, the number of weaving looms at the beginning of the year is 500. Since April 1, 70 looms have been installed, and since August 1, 40 looms have been removed. The number of working days per year is 250, the planned percentage of downtime for the repair of one machine is 5%, the productivity of one machine is 4 m of fabric per hour, the production plan is 7,500 thousand m. Calculate the production capacity of the factory for the production of fabric and the coefficient of its utilization.

Target 3.33

The total area of ​​the workshop is 640 m2, of which the auxiliary area (for service and utility rooms, walkways, driveways) is 35%. During a quarter (66 working days), the workshop assembles 280 items; assembly cycle of one product is 14 days. The area occupied by one product during assembly is 12 m2. The workshop works in two shifts. Determine the utilization rate of the production area of ​​the workshop.

Target 3.34

Determine the shift in the work of the equipment of the processing area of ​​the tractor gears of the propeller shaft under the following conditions: quarterly launch program 38,500 pcs .; planned loss of time in equipment operation 5%. The equipment park on the site and the unit time rates are as follows:

Test questions to the topic

1. Give the concept of fixed assets and intangible assets?

2. What are the types of cost estimates for OPF and what are they used for?

3. What is the essence of the physical and moral deterioration of the OPF, the factors affecting them?

4. What is the essence of depreciation of fixed assets?

5. Give the concept of depreciation rate.

6. What is the purpose of the amortization fund?

7. What are the main indicators characterizing the level of use of OPF?

8. What is the production capacity of the enterprise?

9. What is the average annual production capacity and how to calculate it?

where F to ;

F cc

F to- the cost of fixed assets at the end of the year, rubles.

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

Ф к = 3000 + (125 - 25) = 3100 thousand rubles.

Answer:the cost of fixed assets at the end of the year is 3100 thousand rubles.

Calculation of the coefficient of renewal of fixed assets

task:

During the year, the enterprise commissioned fixed assets in the amount of 150 thousand rubles. so that the cost of fixed assets at the end of the year was 3000 thousand rubles. Calculate the rate of renewal of fixed assets.

Technology for solving the problem:

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

Knowing the cost of fixed assets of the enterprise at the end of the year, as well as how many fixed assets were introduced, the coefficient of renewal of fixed assets is calculated by the formula:

(2)

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

F to- the cost of fixed assets at the end of the year, rubles.

The coefficient of renewal of fixed production assets will be:

Thus, in a year at our enterprise there was a 5% renewal of fixed assets.

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

Retirement rate calculation

tasks:

The basic production assets of the enterprise at the beginning of 2005 amounted to 3000 thousand rubles. During the year, fixed assets were liquidated in the amount of 300 thousand rubles. Calculate the rate of disposal of fixed assets.

Technology for solving the problem:

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

,

(3)

where F select- the cost of retired (liquidated) fixed assets, rubles;

F n- the cost of fixed assets at the beginning of the year, rubles.

Let's calculate the rate of disposal of fixed assets:

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

Answer:the retirement rate of fixed assets is 0.1.

Calculation of the growth of fixed assets

task:

During the year, the enterprise introduced fixed assets 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 using the formula:

Substituting the data known from the condition, we get:

F pri = 150 - 100 = 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

task:

At the enterprise during the year, the increase in fixed 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 retirement rates, is used to analyze changes in the structure of fixed assets.

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

,

(5)

where F prir- increase in fixed assets in monetary terms, rubles;

F to- the cost of fixed assets at the end of the year, rubles.

Accordingly, the growth rate of fixed assets:

Answer:the growth of fixed assets amounted to 2%.

Task

Fixed assets of an 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 the organization's fixed assets solves many economic problems aimed at increasing 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 using fixed assets

To summarize the characteristics of the efficiency and intensity of the use of fixed assets, the following indicators are used:

fund profitability(the ratio of profit from operating activities to the average annual cost of fixed assets):

FR - return on assets 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

Фп = 64018/12463 = 5.13

Фф = 63908/12363 = 5.16

return on assets(the ratio of the value of manufactured (marketable) products to the average annual value of fixed assets):

where (3) Фо - return on assets, rubles;

Тп - the cost of marketable products, thousand rubles.

we take indicators from the column fact

Фп = 14567/12463 = 1.16

Фф = 14644/12363 = 1.18

capital intensity(the ratio of the average annual cost of fixed assets to the value of manufactured products):

Fe - capital intensity, rubles;

Тп - the cost of marketable products, thousand rubles;

OF sg - the average annual cost of fixed assets, thousand rubles.

Фп = 12463/14567 = 0.85 target indicator

Фф = 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):

Фв - capital-labor ratio, thousand rubles;

OFSG - the average annual cost of fixed assets, thousand rubles;

Chppp - the average number of industrial and production personnel, people.

Фп = 12463/187 = 66.64

Фф = 12363/154 = 80.27

Task

Perform diagnostics of the production and economic activities of the enterprise according to the data in the table. Determine the dynamics of capital productivity, capital intensity and labor productivity at the enterprise in 2010-2011.

Initial data:

Return on assets- is the volume of gross or marketable output in relation to the value of the company's fixed assets. The return on assets shows how much production the company produces for each unit of the value of fixed assets invested.

The return on assets is:

According to the reported data:
Фо = 1200/650 = 1.85 den. units / den. units;

According to design data:
Фо = 1500/800 = 1.88 den. units / den. units;

The growth rate of this indicator is:
Cr = 1.88 / 1.85 = 1.016 (101.6%).

The design value of this indicator should grow by 1.6% compared to the reported data. Such an increase is ensured by the introduction of new fixed assets, thanks to which the company is able to increase its output.

It is believed that the firm prefers high values ​​of this indicator. This means that for each monetary unit of revenue, the company makes fewer investments in fixed assets. A decrease in the ratio could mean that, for the current level of revenue, an overinvestment has been made in buildings, equipment and other fixed assets.

The inverse return on investment is called capital intensity... This indicator is equal to:

According to the reported data:
Fe = 650/1200 = 0.54 den. units / den. units;

According to design data:
Fe = 800/1500 = 0.53 den. units / den. units;

Growth rate:
Cr = 0.53 / 0.54 = 0.981 (98.1%).

The power consumption should decrease by 1.9%.

Labor productivity Is labor efficiency. Labor productivity can be measured by the amount of time spent on a unit of output or the amount of output produced by an employee over time.

Labor productivity is:

According to the reported data:
P = 1200/200 = 6 thousand den. units / person;

According to design data:
P = 1500 / 1.85 = 8.11 thousand den. units / person;

Growth rate:
Cr = 8.11 / 6.00 = 1.352 (135.2%).

Labor productivity will increase by 35.2%.

The growth of labor productivity means saving 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 of production of a unit of output are reduced under the item “Wages main production workers ", and in another - more products are produced per unit of time.

Equity shows how many monetary units invested in fixed assets account for one employee.

The capital ratio is:

According to the reported data:
Phosn = 650/200 = 3.25 thousand den. units / person;

According to design data:
Fosn = 800/185 = 4.32 thousand den. units / person;

Growth rate:
Cr = 4.32 / 3.25 = 1.329 (132.9%).

The capital equipment of the project should increase by 32.9%.

Thus, it is planned to significantly increase the efficiency of using fixed assets at the enterprise.

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 sales by 10%, and the time of one turnover of working capital will be reduced by one day. Determine: the ratio of the turnover of working capital and the duration of one turnover in the first quarter, the ratio of the turnover 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 ratio of working capital turnover is the ratio of the volume of products sold to the average quarterly balance of working capital.

In the first quarter, this indicator is:

K1ob = P1 / OBS 1 = 300/23 = 13.04 revolutions.

For a quarter (90 days), current assets make 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 current assets turnover ratio is

: K2ob = 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.

Task

Determine the growth rate of return on assets, if the cost of gross output at the 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 is 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 utilization factor - 0.75.

Solution: In this case, the volume of gross output is known (9466 thousand rubles), and the cost of operating production assets can be defined as the product of the cost of fixed capital by the share of the active part of fixed capital and by the load factor (4516 * 0.6 * 0.7 = 1896.72 thousand rubles).

The value of the return on assets is:

Фо = 9466 / 1896.72 = 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 = 2574.12 thousand rubles.

With a constant volume of output, the value of return on assets will be: Фо = 9466 / 2574.12 = 3.68 rubles / rub.

Thus, with a constant volume of output and an increase in the cost of operating production assets, the value of capital productivity will decrease. The reduction will be:

Tpr = (3.68-4.99) * 100 / 4.99 = -26.25%.

Calculation of the company's profit.

Task

The construction company intends to significantly increase personnel productivity and reduce gross operating costs for 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 the company's personnel should be reduced from 72 to 60 people, and the annual output per employee should grow from 6920 to 8000 den. units

Current production costs of one den. units production should be reduced from 84 to 78 kopecks.

Operating costs for production one den. units products are respectively 84 and 78 kopecks. Consequently, the profit per one hryvnia of production is 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:

Opr = 6920 * 72 = 498240 den. units;

in the planned year:

Pay = 8000 * 60 = 480,000 den. units

Based on this the profit of the enterprise is:

in the previous year:

Ppr = 498240 * 0.16 = 79718 den. units;

in the planned year:

Ppl = 480,000 * 0.22 = 105,600 den. units

Thus, the profit will increase by the amount:

P = Ppl-PPR = 105600-79718 = + 25882 den. units

Let's calculate the influence of individual factors on such a change in profit:

where nO is a change in the volume of production, expressed in a change in proceeds from the sale of products;

PS is the change in current production costs.

nO = Opl-Opr = 480,000-498240 = -18240 den. units;

pS = Cpl-Spr = 480,000 * 0.78-498240? 0.48 = -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 is the labor productivity of one employee.

The change in the volume of production is due to:

a) a change in the number of employees:

pO (pCh) = (Chpl-Chpr) * Prpr = (60-72) * 6920 = -83040 den. units;

b) a change in the productivity of workers:

pO (nPr) = Chpl * (Prpl-Prpr) = 60 * (8000-6920) = + 64800 den. units

pO = pO (pCh) + pO (pPr) = - 83040 + 64800 = -18240 den. units

Current costs are determined by the volume of production (O) and the rate of costs (St):

The change in current expenses is due to:

a) a change in the volume of production:

PS (nO) = (Opl-Opr) * Stpr = (480000-498240) * 0.84 = -15322 den. units;

b) a change in the rate of expenses:

pS (pSt) = Opl * (Stpl-Stpr) = 480,000 * (0.78-0.84) = - 28800 den. units

The total impact, as shown above, is:

pS = pS (pO) + pS (pSt) = - 15322-28800 = -44122 den. units

Thus, as a result of the changes described in the condition, profit growth should amount to 25882 den. units Such a change should be due to a change in production (by -18240 monetary units) and a change in operating 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 their labor productivity (the influence of the factor = 64800 monetary units). The change in operating costs is caused by a change in the volume of production (the influence of the factor = 15322 monetary units) and the rate of expenditures per den. units products (factor influence = -28800 monetary units).

When assessing the economic results of the enterprise, the indicators of the total and estimated profitability are used.

To calculate them, you need 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 = 297.2 thousand den. units;

the amount of fixed and circulating assets:

2906.0 + 305.0 = 3211.0 thousand den. units

Overall profitability is defined as the ratio of profit before tax and interest payments to the value of fixed and circulating assets.

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 value of fixed and circulating assets:

297,2/3211,0=0,093 (9,3%).

Based on the results of the calculations, the company operates profitably. The total profitability is 12.5%, and the estimated profitability is 9.3%.

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 your ROI.

Task.

Find profit and determine the profitability of sales grocery store per month if:

revenue for this month amounted to RUB 4,500,000,

the average mark-up on goods was 22%.

Costs for the purchase of goods for sale: 3,510,000 rubles, monthly salary amounted to 400,000 rubles, the cost of rent and utilities: 230,000 rubles.

The solution of the problem.

Calculation of working capital

OPF - material and material elements that repeatedly participate in the production process, do not change their original appearance, but transfer their value in parts to the cost of manufactured products.

The average annual cost of OPF in the reporting period is determined by the formula:

Where: - cost of OPF at the beginning of the year;

- the cost of the received OPF;

- the cost of retired OPF;

m is the number of months of deregistration of retired OPF in the reporting year.

million rubles

Cost of OPF at the end of the reporting year:

Mln. rub.

1.2 Calculation of indicators of the use of OPF

Return on assets is an indicator that expresses the ratio of the cost of construction and installation work performed in one year (or another period of time) to the average annual cost of the OPF. Shows how much production (in monetary terms) is received from each ruble of the effective capital.

Capital intensity - the inverse indicator of capital productivity. Shows what proportion of the OPF is in 1 ruble of construction and installation work performed on their own.

The renewal factor is the ratio of the cost of the received OPF to the cost of the OPF at the end of the reporting year.

The labor-to-labor ratio is an indicator characterizing the cost of the active part of the OPF per one worker employed in construction.

Table 2. Calculation of indicators of the use of OPF

P / p No.	The name of indicators	Conditional designation	Period values
Base	Reporting
1.	Return on assets		2,007846	-
	-	1,912368
2.	Capital intensity		0,4982	-
	-	0,5228
Continuation of table 2
3.	OPF update ratio		-	2,18
4.	Retirement rate of OPF		-	2,121
5.	Reproduction rate of OPF		-	0,069
66.	Capital-labor ratio		62,22	-
	-	60,72

Output: as can be seen from the calculation of the indicators of the use of OPF:

The decrease in the rate of return on assets in the reporting year in relation to the base year indicates a decrease in the volume of construction and installation work, which could have occurred due to the ineffective and inefficient use of new equipment, as well as due to the short time spent on production assets in operation.

2. An increase in the capital ratio in the reporting year in relation to the base year indicates a decrease in production efficiency, since the manufacture of these construction products is provided with high costs of the OPF.

3.Update rate- the main indicator characterizing the rate of reproduction of fixed capital. It is calculated as the ratio of the value of the physical capital injected to the total value at the end of the year. For the construction organization it is 2.18%. This value indicates a certain proportion of the renewal of the OPF in the construction organization. The leading directions of renewal are the increase in the scale of disposal of physically and morally worn out labor instruments and a corresponding increase in the share of new ones aimed at replacing the former.

4.Retirement rate- the value reflecting the intensity of the renewal of production assets is calculated as the ratio of retired capital investments to the total value at the beginning of the year (taking into account the capital retired due to physical and moral deterioration, since it is retired for reasons not related to its aging). It is equal to 2.121%. This value means that the organization is updating outdated technology to some extent. An increase in the degree of renovation is possible by attracting new equipment or major repairs (modernization) of the old, provided that the costs of this should not lead to an increase in the cost of production.

5.Reproduction rate- reflects the relative increase (decrease) of the OPF due to their renewal (disposal). It is equal to 0.069%, which indicates that the disposal of OPF does not exceed their renewal. The perceived difference between the retirement rate and the renewal rate indicates that the OPF is being updated more than it is retired.

6. Capital-labor ratio- characterizes the equipment of workers of OPF enterprises. The decrease in this coefficient indicates that in the reporting year, in comparison with the baseline, the share of manual labor increased and the share of mechanized labor decreased.

1.3 Determine the shares of intensive (due to changes in capital productivity) and extensive (due to changes in the size of OPF) factors of changes in the volume of construction and installation work.

The successful functioning of fixed assets depends on how fully extensive and intensive factors for improving their use are realized.

Intensive factors changes in the volume of construction and installation work are factors in the development of the production activity of a construction organization through a more complete use of each unit of resource potential due to an increase in labor productivity, a more complete use of materials, an increase in the return of fixed assets, and a better use of working time.

Extensive factors changes in the volume of construction and installation work are factors involved in the development of construction production, an increase in the output of finished construction products by attracting additional resources without increasing the efficiency of their use.

Extensive path development involves a way to increase the volume of production due to quantitative factors while maintaining its previous technical basis: additional attraction of labor, the number of enterprises, workshops, sites, increasing the construction of new facilities. With this development path, a large amount of resources (natural, labor, material) are involved in production, but there are no significant changes in technology and technology, labor organization, qualifications of workers.

Intra-production reserves for improving the use of existing production facilities are subdivided into extensive and intensive reserves.

TO extensive factors include reserves for increasing the useful operating time of equipment within the regime fund. These include the elimination of in-shift and day-to-day equipment downtime, as well as a reduction in the duration of scheduled repairs.

Group intensive reserves includes measures for a more complete load of equipment per unit of time, advanced training of workers and, on this basis, a more complete use of the productivity of machines, an increase in the output of finished construction products, etc.

Extensive Improving the use of fixed assets implies that, on the one hand, the operating time of the existing equipment in the calendar period will be increased, and on the other hand, the share of the operating equipment in the composition of all equipment available at the enterprise will be increased.

Although the extensive way to improve the utilization of fixed assets has not yet been fully exploited, it has its limits. The possibilities of the intensive path are much wider.

Intensive improving the use of fixed assets presupposes an increase in the degree of equipment utilization per unit of time. This can be achieved by modernizing existing machines and mechanisms, establishing the optimal mode of their operation. Working at the optimal mode of the technological process ensures an increase in output without changing the composition of fixed assets, without increasing the number of employees and with a decrease in the consumption of material resources per unit of output.

Intensity The use of fixed assets is also increased through the technical improvement of labor tools and the improvement of production technology, elimination of bottlenecks in the production process, reduction of the time required to achieve the design productivity of equipment, improvement of the scientific organization of labor, production and management, the use of high-speed methods of work, advanced training and professional skills workers.

The development of technology and the related intensification of processes are not limited. Therefore, the possibilities of intensively increasing the use of fixed assets are not limited either.

1.3.а Dynamics of construction and installation work in the reporting year due to changes in capital productivity:

Mln. rub.

1.3.b. Dynamics of the volume of construction and installation work due to the change in the size of the OPF:

Mln. rub.

Dynamics of the volume of construction and installation works:

;
(1.3)

Mln. rub.

Mln. rub.

- therefore, the calculations are correct.

2. CALCULATION OF INDICATORS RELATED TO LABOR PRODUCTIVITY LEVEL