In this lesson:
Comment.
The phrase "increasing the use of fixed assets" is translated into normal language as "increasing the return on assets." This indicator was actively used in Soviet times, and therefore it is recommended to read the article " Return on assets". The formulas for return on assets are indicated there. The article details all the inferiority of the use of this indicator and the reasons for this.
Please note that when a modern economist talks about fixed assets, he means the current residual value(initial cost minus accrued depreciation), and the "Soviet" economist means their initial cost, and it does not matter that all fixed assets are already 50-60 years old. Therefore, "increasing utilization" simply means increasing output from existing capacity and nothing more.
Solution.
Return on assets = 180 million / 120 million = 1.5
Now we "ensure the growth of capital productivity" by 2%
We receive a new volume of production.
120 x 1.53 = 183.6 million
Well, let's find the difference.
180 - 183.6 = 3.6 million rubles
Comment. As you can see, the answer could be obtained by simply multiplying the volume of production by 1.02 (since we have increased the use of OF by 2%, then the production will come out by 2% more). But then there will be no such chain of insane calculations that the teacher needs so much ...
Answer: 3.6 million rubles
Using the data in the table below, determine for two years:
|
Indicators |
Values |
|
Manufacture of marketable products in wholesale prices, thousand UAH. | |
|
The cost of the annual output of marketable products, thousand UAH. | |
|
The annual payroll fund of employees at the enterprise with deductions for social events, thousand UAH. | |
|
The cost of fixed production assets at the beginning of the year, thousand UAH. | |
|
During the year, fixed assets were put into operation at the beginning of the year, thousand UAH. | |
|
Including by quarters: | |
|
During the year, fixed assets were decommissioned, the total cost of which is, thousand UAH. | |
|
Including by quarters: | |
|
The average annual cost of standardized working capital, thousand UAH. | |
|
Average number of employees, thousand people | |
|
Observation data for the operation of metalworking equipment within two working days: | |
|
The number of machine-shifts worked in two days | |
|
Number of metalworking equipment, pcs. |
Solution.
Find the average annual cost of fixed production assets. It can be found using the formula:
OF N- the cost of fixed production assets at the beginning of the year, thousand UAH.
OF in i- the cost of fixed production assets introduced in the i-th month, thousand UAH.
tpi- the period from the moment of introduction of fixed assets until the end of the year (number of months of use of fixed assets that are introduced during the year), months.
OF bi- the cost of fixed production assets that retired in i-m month, thousand hryvnia
t at i- the period from the date of disposal of fixed assets until the end of the year (the number of months in a year during which the retired fixed assets are not used), months.
n - the number of cases of the introduction of OPF.
m - the number of cases of disposal of OPF.
Substitute the values into the formula.
OF avg =1500+ (300*9/12+300*6/12) - (110*9/12+190*6/12) =1500+(225+150)-
-(82.5+95)=1500+375-177.5=1697.5 thousand UAH.
Now let's find the return on assets. The return on assets shows the annual volume of production of marketable products per one hryvnia of the average annual cost of fixed assets. It is determined by the formula:
TP- commercial products.
OF Wed. - the average annual cost of fixed production assets.
Substitute the values into the formula.
FD in \u003d 2000 / 1697.5 \u003d 1.178
Now let's find the capital intensity. This indicator is the return on assets, shows what part of the average annual cost of fixed assets is used for the production of marketable products worth 1 hryvnia.
Capital intensity can be found by the formula:
FU \u003d 1,697.5 / 2,000 \u003d 0.84875
Now let's find the capital-labor ratio. The capital-labor ratio can be found using the formula:
Ch r- the average number of employees of the enterprise, people.
OF Wed- the average annual cost of fixed production assets.
Substitute the values in the formula:
EF o =1697.5/4=424.375 UAH/person
Let's find asset retirement rate. It is calculated as the ratio of the value of fixed production assets retired during the year to the total value of fixed production assets at the beginning of the year.
Substitute the values into the formula.
K vyb \u003d 300/1500 \u003d 0.2
Let's find coefficient of renewal of fixed production assets. It is determined by dividing the value of fixed production assets introduced during the year by the total value of fixed production assets at the end of the year.
To find the cost of fixed assets at the end of the year, we need to add to the total value of fixed production assets, the introduced fixed assets and subtract the retired fixed assets.
Substitute the values in the formula.
To update =600/(1500+600-300)=600/1800=0.33
Let's find the shift factor of metalworking equipment. It shows how many shifts each piece of installed equipment is used on average. This coefficient is found by the formula.
In this article, we will consider the capital intensity ratio. We will find out what affects the coefficient and analyze the calculation of return on assets. Let's talk about miscalculations.
Often, a business plan requires the calculation of such a coefficient as the “capital intensity ratio”. This article will cover this issue in detail, which will allow the entrepreneur to make the most accurate calculations of the necessary production costs.
Capital intensity is a financial indicator that reflects the efficiency of using the fixed assets fund by an enterprise. This indicator is the cost of fixed assets per unit of output.
Without fixed assets, the existence of an enterprise is impossible - thanks to them, the enterprise has the opportunity to produce and sell products. The main assets include:
Due to the value of this indicator, the manager decides whether it is expedient to increase production capacity.
This indicator is not effective in all industries. The expediency of using the capital intensity indicator is appropriate in those areas where the production process does not fully depend on intellectual investments:
The capital intensity ratio of an enterprise is affected by:
To calculate the capital intensity ratio, reporting and accounting documentation containing the volumes of products manufactured by the enterprise are used.
The calculation of the coefficient is carried out according to the formula:
| Capital intensity ratio | = | 1 | / | return on assets | = | Cost of fixed assets | / | Output |
But in practical activities the average annual indicators reflected in financial statements. To calculate the capital intensity ratio, the following criteria must be taken into account:
The calculation is made according to the following formula:
To calculate the capital intensity ratio, it is very convenient to use the balance sheet. For the calculation, you need to take the following indicators:
The calculation will be made according to the following formula:
For example:
ABV LLC, which performs logging operations, has the following indicators in the accounting report:
The capital intensity ratio will be:
3560380 + 4180360 * 0,5 / 1320000 = 0,29.
It must be understood that the higher the capital intensity ratio, the less efficiently the production capacities are used. In this case, the manager needs to find ways to rationally use the equipment in order to optimize the production process.
The capital intensity ratio of an enterprise cannot be analyzed by obtaining the volume of the indicator for 1 year - for a qualitative analysis, the results of several years are needed. As a result of the work carried out, one can see a rather interesting picture:
| The value of the capital intensity ratio | Comment |
| The capital intensity ratio increases | This trend indicates that the efficiency of production is declining. This means that some fixed assets are not fully involved in the production process. As a rule, this can be idle equipment, unused production areas, etc. |
| The capital intensity ratio is decreasing | This trend indicates that the efficiency of production is increasing, i.e. fixed assets fully fulfill their purpose in the production of products. |
| The capital intensity ratio of the enterprise exceeds the average size capital intensity ratio by industry | In this case, we can talk about a decrease in the efficiency of the use of production capacities by a particular enterprise in comparison with competing enterprises that form the industry average. |
| The capital intensity ratio of the enterprise is below the average size of the capital intensity ratio for the industry | In this case, the capital intensity ratio indicates the high efficiency of the use of means of production by this enterprise in comparison with competitors. This indicator allows us to consider the enterprise as a competitive player in the production market. |
For example:
ABV LLC, which performs logging operations, has the following indicators:
| Indicators | 2015 | 2016 | Changes |
| fixed assets | 3165740 | 4184540 | +1017000 |
| Revenue | 10160000 | 12580000 | +2420000 |
| Capital intensity ratio | 0,31 | 0,33 | +0,02 |
Based on the indicators obtained, it can be argued that, despite the problems in the rational use of production capacities, in the context of industry average, ABV LLC can be considered as a serious competitor.
The capital intensity ratio makes it possible to evaluate the rationality of using the production capacities of both the enterprise itself as an introspection, and a comparative analysis of the enterprise in the context of the manufacturing industry as a whole.
In the case of calculating the sectoral capital intensity ratio, the following are taken as the basis:
It is customary to consider two types of capital intensity:
| Type of capital intensity |
Funds
The economic efficiency of the use of fixed assets is manifested in an increase in the volume of services provided, profits, cost savings labor resources. Intensive use of fixed assets will increase the quality indicators of the enterprise without additional capital costs.
To analyze the efficiency of the use of fixed assets, the following indicators are used:
return on assets;
capital intensity;
· return on investment;
capital-labor ratio.
The most important indicator of the efficiency of the use of fixed assets is capital productivity (RO).
Return on assets (FR)- This is a general indicator of the effectiveness of the use of fixed assets of the enterprise. It is calculated as the ratio of volume products sold to the average annual cost of fixed assets:
where B is the proceeds from the sale of products, thousand rubles;
OF sg - the average annual cost of fixed assets, thousand rubles.
The average annual cost of fixed assets (AF SG) according to the balance sheet is calculated as follows:
OF sg \u003d (OFn + OFk) * 0.5, (2.16)
where OF n, OF k - the value of fixed assets at the beginning and at the end of the year,
The growth of capital productivity testifies to the intensive development of the enterprise through the introduction of improved equipment and new forms of labor organization, rational use of fixed assets. The return on assets index can also be calculated in natural terms. For hotels, this indicator can be the number of bed-days provided.
Example. Assess the level of efficiency in the use of fixed assets according to Table. 2.1.
Solution:
the rate of return on assets in the base period will be:
the rate of return on assets in the reporting period will be:
The change in capital productivity will be:
∆FO = 0.1639 - 0.1619 = 0.002;
The growth rate of capital productivity will be:
Thus, the return on assets for the analyzed period increased slightly - by 1.24%. For each ruble of fixed assets, there was more sales revenue by an average of 0.002 kopecks.
An important analytical indicator is capital intensity of products (FU) - the reciprocal of capital productivity, shows the share of the value of fixed assets attributable to each ruble of sold products:
The decrease in capital intensity in dynamics characterizes the savings in labor embodied in fixed assets involved in the production process.
Example. Estimate the change in capital intensity according to the balance sheet data (Table 2.1).
Solution:
the capital intensity indicator in the base period will be:
the capital intensity indicator in the reporting period will be:
The change in capital intensity will be:
∆FE =6,1 – 6,17 = -0,07;
The growth rate of capital intensity will be:
Thus, the capital intensity for the analyzed period decreased by 0.97%, i.е. for each ruble of proceeds, there was an average of 0.6 kopecks less than the cost of fixed assets.
The value of capital intensity is influenced by factors such as shift work and the length of the reporting period. The more shifts per day and the longer the reporting period, the lower the capital intensity of fixed assets.
The index of capital intensity of production is used to assess the need for fixed assets when predicting the rate of growth in production and changing the level of use of fixed assets. The formula is used to calculate
OF \u003d V * FE. (2.18)
Example. The organization plans to increase production and sales of products by 15%, and reduce the capital intensity of products by 5%. Determine the need for fixed assets (Table 2.1).
Solution:
The planned revenue level will be:
In pl \u003d 800 * 1.15 \u003d 920 thousand rubles.
The planned level of capital intensity is
FE pl \u003d 6.1 * 0.95 \u003d 5.79.
The predicted value of fixed assets will be:
OS pr \u003d B pl * FE pl \u003d 920 * 5.79 \u003d 5327 thousand rubles .
The need for fixed assets ah will be: 5327 - 4880 \u003d 447 thousand rubles.
capital-labor ratio (FV)- the ratio of the average annual cost of fixed assets (FC) to the number of employees at the enterprise (N):
The capital-labor ratio shows the share of the value of fixed assets for each worker. The growth of the indicator indicates an increase in the level of equipment of labor with fixed assets.
Example. According to the balance sheet data (Table 2.1), calculate the level of labor equipment.
Solution:
The value of the capital-labor ratio in the base period will be:
The value of the capital-labor ratio in the reporting period will be:
According to calculations, each employee accounted for an average of 35 thousand rubles in the base period, and 36.1 thousand rubles in the reporting period.
The change in capital-labor ratio will be:
∆FV \u003d 36.1 - 35 \u003d 1.1 thousand rubles.
The growth rate will be:
Thus, the level of labor equipment with fixed assets in the reporting period increased by 3.14%.
The most general indicator of the efficiency of the use of fixed assets is return on equity, which characterizes the amount of profit per 1 rub. average annual cost of fixed assets
As a result, the following are used: profit from sales, balance sheet profit, net profit. The growth of profitability indicators indicates an increase in the level of efficiency in the use of fixed assets in the process of functioning.
Example. According to the balance sheet (Table 2.1), calculate the level of profitability of fixed assets of the enterprise.
Solution:
The level of profitability in the base period will be:
The level of profitability in the reporting period will be:
The change in profitability will be:
∆R= 5,9 – 5,35 = 0,55%.
Thus, the profitability of fixed assets in the reporting period increased by 0.55%. For every 1 rub. funds invested in fixed assets from sales accounted for more on average by 0.55 kopecks, which characterizes the growth in the efficiency of the enterprise.
In-kind indicators are used to assess the efficiency of the use of fixed assets in hotels and catering establishments. These include a bed in a hotel, the number of seats in trading floors.
To maintain the level of efficiency in the use of fixed assets, it is necessary:
Regularly analyze performance indicators;
· identify factors that affect the efficiency of the use of fixed assets;
· to determine the reserves for the growth of the efficiency of fixed assets.
The use of fixed assets is effective if the relative increase in the effective indicator (revenue, profit, physical volume of production) exceeds the relative increase in the value of fixed production assets for the analyzed period.
The level of capital productivity is influenced by such factors as: proceeds from the sale of products, the cost of fixed assets, the price of a unit of production, the technical condition of fixed assets, the level of technology, etc.
The assessment of the influence of the main factors - the proceeds from the sale of products and the cost of fixed production assets - on the change in the level of capital productivity is carried out in the following sequence.
1) the value of return on assets for two consecutive periods is determined;
2) the change in capital productivity (ΔFO) is determined;
3) the impact of a change in revenue on a change in capital productivity is assessed;
4) the impact of changes in the value of fixed assets on changes in capital productivity is assessed;
Example. Assess the impact of changes in revenue from sales of products and the value of fixed assets on the increase in capital productivity. The initial data are given in table. 2.1.
Solution:
1) determine the value of the return on assets in the base period:
2) determine the value of the return on assets in the reporting period:
3) calculate the change in capital productivity:
∆FD = 0,1639 – 0,1619 = 0,002;
4) calculate the rate of growth of capital productivity:
return on assets for reporting year increased by 1.24%;
5) calculate the impact of a change in revenue from sales of products on a change in capital productivity ∆FO(V):
We get that an increase in revenue by 120 thousand rubles. led to an increase in capital productivity by 2.85%.
4) calculate the impact of changes in the average annual value of fixed assets on the change in return on assets ∆FO(CF):
We get that the increase in the cost of fixed assets by 680 thousand rubles. led to a decrease in capital productivity by 2.65%.
In general, under the influence of both factors, capital productivity increased by 0.2% due to an increase in sales revenue.
1. What are the tasks of the information source of the analysis of use
fixed assets?
2. Name the constituent elements of the property of the enterprise.
3. What is the meaning and role intangible assets in the capitalization of the enterprise?
4. What indicators characterize the technical condition of the main
7. What indicators characterize the effectiveness of the use
fixed assets?
8. What tasks are solved by means of the analysis of fixed assets?
9. List the factors influencing the value of return on assets.
10. What is meant by production capacity enterprises?
11. Describe the factorial model of capital productivity of fixed assets.
12. List the indicators characterizing the efficiency of the use of fixed assets.
In order for the enterprise to operate efficiently, and its costs do not exceed the level of income, it is necessary to correctly calculate capital investments for the development of its production cycle.
That is, the cost of acquiring technological equipment, which constitutes the main production assets.
And an important role in these calculations is given to such an indicator as capital intensity. With its help, the rationality of the use of fixed assets of production is assessed.
Capital intensity is the value of the value of fixed assets (funds) of production in terms of each ruble of manufactured marketable products.
On the right side you can see the unified formulas for calculating the return on assets and capital intensity.
To determine capital intensity, the calculation formula is used:
Fe \u003d Co / P,
where Fe is the capital intensity of manufactured products,
Co - the value of the cost of fixed assets of production;
P - the volume of manufactured commercial products.
The value of capital intensity depends on how optimized the technological process at the enterprise
In other words, the higher the efficiency of the use of technological equipment (fixed assets), the more products are produced. At the same time, capital intensity decreases.
And this means that the cost of production will also decrease, and the profit of the enterprise will increase. In general, the economic efficiency of the production process will also increase.
This will be expressed in the payback of capital invested in fixed assets.
There are three formulas for determining capital intensity: one main and two auxiliary.
1. The basic formula for calculating Fe = Co / P is usually used to calculate the total capital intensity of an enterprise for any period of time (day, decade, quarter, etc.).
It has significant disadvantages:
The capital intensity calculated according to this formula characterizes the assessment of the production, technological process, its dynamics.
2. And to analyze the efficiency of production in terms of payback, an additional capital intensity formula was introduced:
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Fe \u003d ½ (Co1 + Co2) / Pr,
where Fe - capital intensity;
Сo1 - cost value production means at the beginning of the billing period;
Сo2 - the value of the cost of production assets at the end of the billing period;
Pr - the number of products sold. .
All the data necessary for the calculation according to this formula are taken:
3. In order to determine the required amount for the restoration of fixed assets, in order to increase output, the second additional formula for calculating capital intensity is used:
Fe \u003d Cs.g. / Pg,
where Сс.г. - the value of the cost of production assets is the average annual;
Pg - planned production output during the year;
Fe - capital intensity.
All data for this formula is taken from the business plan.
It should be noted that all formulas take into account the cost of only technological equipment directly involved in the production of products (the main production fund).
The total cost of all major depreciation funds, consisting on the balance sheet of the enterprise, is not included in the calculation.
Capital intensity shows the extent to which fixed capital is used in the production of goods.
This indicator has not yet been sufficiently studied. It finds wide application in creating a dynamic balance model between large industries.
It is included in the calculations of the main capital investments in production, when determining prices for manufactured products, to analyze the effectiveness of production.
In fact, this indicator is necessary to assess the return on invested capital.
The output of many enterprises depends on the supply of components from other manufacturing enterprises, the output of which is also associated with the use of fixed assets.
There is such a thing as full capital intensity (Fp).
It includes two indicators:
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If the enterprise for which the efficiency criterion is determined has several partners, then the indirect capital intensity of each of them is taken into account.
Thus, the total capital intensity is determined by the formula:
Fp = Fpr + Fk1 + Fk2+…+ Fkn
Example 1
The basic capital intensity of a machine-building enterprise is 371 rubles for every thousand rubles of manufactured products. But to obtain products, components of a metallurgical enterprise (Fk1 \u003d 340 rubles), an instrument-making plant (Fk2 \u003d 312 rubles), and petrochemical plants (Fk3 \u003d 380 rubles) are required.
The total capital intensity of the enterprise is:
Fp \u003d 371 + 340 + 312 + 380 \u003d 1413 (rubles).
The level of capital intensity is influenced by such an indicator as incremental capital intensity for the current period
If this indicator is less than the basic capital intensity, then the enterprise has worked effectively.
If an enterprise needs expansion or reconstruction to achieve the planned economic effect, then the calculation of capital intensity is carried out taking into account production capacity indicators.
With the introduction of new equipment into production, the increase in capital intensity may exceed the base value.
This is due to the fact that in order to obtain a full return on capital from the input capital, a certain period is required for the development of new technical means and equipment.
In this case, in order to reduce capital intensity during the period of increasing production potential, it is necessary to increase the growth in the level of use of already existing production equipment.
This should help to compensate for those losses that inevitably arise when new technologies, machine tools and other technical means are introduced into production. And the main role in this is assigned to the rapid development of production capacities.
To perform the calculation of capital intensity for the past and current years, the following accounting documents are required:
For effective work It is important for enterprises to control the level of income and expenses. This is possible when calculating capital investments produced for the development of the production cycle.
Equipment costs are paramount. They are the basis of production.
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When calculating, the capital intensity ratio is necessarily taken into account. It is necessary to assess the rationality of the use of funds that are the main ones in the production cycle.
Capital intensity is a value that is calculated based on the cost of production assets when they are converted into the ruble equivalent of finished products. The capital intensity ratio can be calculated using a special formula. The cost of fixed assets (Co) must be divided by the volume of products that are produced in the course of activity (P).
The change in value occurs when the company's process optimization is reduced or increased. The more efficiently the equipment and fixed assets are used, the more output can be obtained. Then the capital intensity ratio may decrease.
As the coefficient increases, it decreases. As a result, the company receives a large profit and economic efficiency production process. At the same time, the funds invested in production will be repaid in full.
To calculate the capital intensity, the basic formula, which is given above, is used. But it has some disadvantages. Among them, there is a lack of accounting for the depreciation of production assets, which leads to the constancy of their prices. Also, when calculating, all manufactured products are taken into account. At the same time, some part is not subject to implementation.
According to this formula, it is possible to evaluate the production and technological process with a reflection of its dynamics. To evaluate the efficiency of production and the payback of goods, it is necessary to use a different formula: Fe = ½ (Co1 + Co2) / Pr. In it, under the value of Co1, the cost of funds for production at the beginning of the billing period is taken, and Co2 - at the end date. Etc. is a value that reflects the quantity of goods sold.
Data for the calculation can be taken for a specific period and documents reflecting the production, price and sales of products. It is also important to calculate the restoration amount. It will be needed to increase output. In this case, you need to focus on the formula Fe \u003d Cs.g. / Pg.
In it, under Ss.g. means the cost of funds for production received on the basis of average annual calculations. Pg reflects the amount of products that should be released according to the plan within 12 months. Each indicator is written in the business plan of the enterprise.
When determining the cost of equipment involved in technological process, the full value is taken. having on the balance sheet are not taken into account.
The capital intensity ratio is required to optimize production processes and evaluate the efficiency of the enterprise. Also normative value helps to analyze all industries as a whole. According to such data, the ratio of production assets to the gross product is calculated.
Among the types of capital intensity, direct and full are distinguished. When calculating a direct indicator, the degree of obtaining results by the funds that were involved in the production process when creating products is assessed.
If it is required to estimate the total capital intensity, then those funds that were used indirectly in the creation of products are also taken into account. Capital intensity is an important indicator. But it is still considered auxiliary, since capital productivity is of paramount importance.
When using fixed assets, three important indicators are determined:
Capital intensity is based on the amount of production assets used to produce products. The size is determined in relation to one ruble of the cost of the product.
The return on assets shows the amount of production received from each ruble invested in fixed assets. On its basis, economic efficiency is determined.
Capital intensity and capital productivity are reciprocal values. With the efficient and improved use of production means, an increase in output and a decrease in capacity are produced.
To calculate the return on assets, the allocation of working machines and equipment that make up the active part of the funds is made. In order to compare growth rates and the implementation of the plan, it is necessary to take into account the magnitude of the fundamentals industrial production for 1 ruble and the cost of equipment for the same amount.
The second indicator is ahead of the first if there is an increase in the share of the active part of fixed assets.
Return on assets shows the use of fixed capital of the enterprise in economic and sectoral assessment. To calculate it, it is important to know the value of output and the cost of production assets.
The rate of return on assets determines the volume of production that falls on a unit of fixed assets. Based on this indicator, production efficiency is determined. The expression of value can be natural or monetary. The calculation is made in general for all funds, as well as for a part.
The determination of the value is made at various economic levels:
| Fo | Capital productivity. |
| Vp | Output. |
| sof | The cost of fixed assets. |
Fixed assets are calculated from the ratio of the average annual cost of capital. But in some cases it is important to take the cost of these funds for the initial and final billing period. Then the funds are added up and divided by 2.
The capital-labor ratio is an indicator that reflects the effectiveness of the use of the company's production assets. It shows the security of employees with the means to carry out production.
Among them are:
For calculation it is necessary to use the balance sheet.
Changes in capital-labor ratio are observed when personnel are retired or equipment is disabled. Then the residual value of funds is taken.
To analyze the effectiveness of the use of funds and the activities of the company, you can calculate certain values. The main one is capital intensity. To carry out the calculation, it is necessary to know the balance sheet for the accounting of the enterprise, taken for a specific period of time. Also important is a report reflecting profit and loss in the study period.
To calculate, you need to follow a certain sequence:
The calculation is made on the basis of reporting data on financial indicators and balance sheet. Income is reflected in the first document, and fixed capital - in the second.
The capital intensity will be equal to COR = line 1150 BB (the value of fixed assets according to BB) / line. 2110 OFR (income according to the report).
When calculating the capital intensity of products, you can focus on another formula: COR = p. 1150 BB / p. 2200 OFR, where the last value is the company's profit when selling products based on the financial result.
Output can increase and decrease when some indicators change.
These include:
These factors must be taken into account in the analysis. At the same time, it is assumed that they had equal conditions and acted according to the planned plan.
The increase in production volumes is carried out with an increase in the amount of fixed assets.
The analysis of fixed assets is carried out on the basis of:
The analysis begins with the study of fixed assets. The ratio of different groups with the total cost is calculated. It is important to increase the SW of the active equipment.
After that, the age of the equipment is determined to determine the nature technical condition. Fixed assets are calculated on the basis of wear and tear coefficients. When comparing indicators for a certain period, one can note the trend of their change.
After that, the mechanized, automated, complex automated levels are determined according to the total cost of specific types.
The change in service indicators is carried out in accordance with the level of mechanization and automation of labor. The number of workers using a particular type of equipment in relation to the total number of employees is taken into account.
Among the indicators of the use of equipment, there are several types:
After a complete analysis of the work, a generalization is carried out. Based on it, the reserves of output for fixed assets are determined.
Among them are:
Capital intensity must be studied to improve the productivity of the enterprise. To develop measures, it is calculated together with the return on assets and the capital-labor ratio.
Attention!
