We have considered in our separate consultations how it is calculated and also determined. In this material, we will talk about the indicators of the use of fixed assets (OS), because it is the OS in the structure of fixed assets of most organizations that are the most important assets.

Extensive and intensive use of the OS

The level of use of the main production assets characterize in terms of both the extensiveness and the intensity of the use of the OS. So, the intensive use of fixed assets reflects their use in terms of productivity (capacity). And the extensive use of fixed assets reflects the use of fixed assets over time.

The coefficient of extensive use of a piece of equipment (K E) is calculated as follows:

K E = T F / T P,

where T f is the actual operating time of the equipment in hours;

T P is the planned operating time of the equipment in hours.

The planned operating time of the equipment is established based on the organization's work schedule and taking into account the time required for scheduled preventive maintenance of such equipment.

So, for example, if in the reporting month the planned operating time of the equipment, reduced by the time of repair, is 152 hours, and the actual operating time was 131 hours, then the coefficient of extensive use of equipment will be 0.86 (131/152). This means that the planned operating time of the equipment in the reporting month was used only by 86%.

And the coefficient of intensive use of equipment (KI) is determined as follows:

K I = V F / V P,

where В Ф is the actual output of products for reporting period;

In P - standard production output for the same period.

Taking into account that both extensive and intensive factors affect the efficiency of the use of fixed assets, the integral use of equipment indicator (K INT) can be calculated, which is defined as the product of the coefficients of intensive and extensive use of equipment:

K INT = K E * K I

When assessing the use of fixed assets, the following indicators are also calculated, in particular:

• return on assets;
• capital intensity;
• capital-labor ratio.

The return on assets indicator characterizes the volume of products produced for the reporting period per unit of the value of fixed assets. So, the rate of return on assets (FO), calculated for the year, is determined as follows:

FO = VP / OS SG,

VP - the cost of manufactured products for the year;

OS SG - the average annual cost of fixed assets.

Capital intensity is an indicator inverse to capital productivity, and characterizes the amount of fixed assets per 1 ruble of manufactured products. This means that the capital intensity ratio (FU) for the reporting year is calculated by the formula:

FE = OS SG / VP

As for the capital-labor ratio, it characterizes the equipping of workers with fixed assets. Like other indicators, the capital-labor ratio can be calculated both for all items of fixed assets, and for their individual types (for example, for basic equipment). And also calculated both for all workers, and, for example, only for the main production workers. This means that, for example, general indicator capital-labor ratio (FW) for the reporting year can be calculated as follows:

FV = OS SG / SSCH,

where SSH is the average number of employees for the reporting year.

The given indicators are analyzed by the organization in dynamics. The purpose of this analysis is to improve the efficiency of using the operating system and the profitability of the business as a whole.

To assess the level of use of fixed assets, a system of indicators is used.

I. Generalizing indicators of OS use:

1. Return on assets- indicator of output per one ruble of the average annual cost of fixed assets:

where F about - return on assets;

TP is the volume of commercial products, rubles;

F с.г - the average annual cost of fixed assets, rubles.

2. Capital intensity- the inverse value of the return on assets. It shows the share of the cost of fixed assets attributable to each ruble of manufactured products:

where F e - capital intensity.

Return on assets should tend to increase, and capital intensity - to decrease.

3. Labor-to-labor ratio shows the cost of OPF per employee:

where F in - capital-labor ratio, rubles / person;

H PPP - the average number of PPP for the year.

4. Technical equipment of labor(F v.tech):

where F act is the average annual cost of the active part of the OPF.

5.Profitability of fixed assets (return on assets) shows the share of profit attributable to the ruble of the cost of fixed assets:

where P - profit (balance sheet or net).

6. The criterion of the effectiveness of the use of OPF at the enterprise(Eff). Shows how many percent of the increase in labor productivity falls on 1% of the increase in the capital-labor ratio:

where DPT is the growth rate of labor productivity for the period,%;

DF в - rate of growth of capital-labor ratio for the period,%.

II. The movement of fixed assets is characterized by the following indicators:

1. Coefficient of receipt (input) K cc:

2. Update coefficient K about:

This indicator characterizes the degree of technical progress of the OB for a certain period.

3. Retirement rate K select:

4. Coefficient of liquidation K l:

5. Coefficient of growth K pr:

6. Replacement coefficient K deputy:

7. Coefficient of expansion of the park of machines and equipment K ext:

K ext = 1 - K deputy.

III. The technical condition of the OPF is characterized by the following indicators:

1. Coefficient of validity (K e):

2. Wear factor (K and):

K r + K u = 1.

IV. The use of equipment is characterized by indicators:

1. Equipment extensive utilization rate is determined by the ratio of the actual number of hours of equipment operation to the number of hours of its operation according to the plan:

where F f is the time actually worked by the equipment, h;

Ф eff - planned effective fund of equipment time for the same period, h.

2. Equipment intensive use ratio is determined by the ratio of the actual performance of the equipment to its technical (passport) performance:

where In f - the actual volume of production for the period, rubles;

In pl - the established output (production) for the same period, rubles.

3. Integral equipment utilization factor is equal to the product of the coefficients of intensive and extensive use of equipment and comprehensively characterizes its operation in terms of time and productivity:

K int = To e * To and .

4. Equipment shift factor- the ratio of the total number of worked machine shifts to the number of installed equipment:

where t with - the number of worked machine-tool shifts;

N - total number equipment;

MS 1, 2, 3 - the number of machine-shifts of equipment operation only in one shift; in two shifts; in three shifts.

5. Equipment load factor- the ratio of the shift ratio of work to the planned shift of equipment (K pl):

The main directions for improving the use of processing plants and production facilities:

Reducing equipment downtime and increasing its shift ratio;

Replacement and modernization of worn out and outdated equipment;

Implementation the latest technology and intensification of production processes;

Rapid development of newly commissioned capacities;

Motivation for the efficient use of fixed assets and production facilities.

Indicators of the use of fixed assets. The classification of indicators of the use of fixed assets is presented in table 3.1.

The classification of indicators of the use of fixed assets is presented in table 3.1.

Extensive use ratio of fixed assets(Kekst) characterizes the level of use of the active part of fixed assets by time

where Tf is the actual operating time of machines and equipment, h;

Tr is the operating time fund of machines and equipment, h.

The level of use of fixed assets is affected by shift ratio equipment:

where St1 is the number of equipment that worked in the first shift;

St2 - the number of equipment that worked in the second shift;

St3 - the number of equipment that worked in the third shift;

Stu - the number of installed equipment.

Table 3.1

Indicators of the use of fixed assets

Group	Composition of indicators
Indicators of extensive use of fixed assets	1. Ratio of extensive use of equipment 2. Ratio of shift 3. Ratio of equipment utilization 4. Ratio of utilization shift mode operating time of equipment 5. Coefficients of extensive use of production areas. 6. Coefficient of utilization of production areas.
Indicators of intensive use of fixed assets	1. Coefficient of intensive use of equipment 2. Coefficients of intensive use of production areas.
Indicators of the integral use of fixed assets	1. Coefficient of integral use of equipment 2. Capital productivity 3. Capital intensity 4. Profitability of fixed assets (fixed capital), etc.

Increased shifts in the work of equipment and reduction of in-shift downtime allows the use of fixed assets more efficiently.

Equipment load factor (Kz) characterizes the use of equipment over time and is calculated by the formula:

where t is the labor intensity of the i-th product manufactured on this equipment group, hour;

Fe - effective fund of time of a piece of equipment, hour;

St - the number of equipment in the group, pcs;

n - the number of types of products manufactured in this group.

Intensive use rate(Kint) characterizes the level of use of machinery and equipment in terms of power:

, (3.27)

where Pf is the actual performance of the main technological equipment(unit of products / hour);

Пв - technically justified productivity of machinery and equipment (unit of production / hour).

Integral utilization factor(Kintegr) comprehensively characterizes the operation of equipment in terms of time and power. This coefficient is determined by the formula

. (3.28)

Return on assets - this is the main generalizing indicator of the efficiency of the use of fixed assets. Reflects the volume of production (gross, marketable or sold) per one ruble of fixed assets. Return on assets is calculated by the formulas

where TP is the volume of commercial products, p .;

В - proceeds from the sale of products (sold products), p .;

– average annual cost of fixed assets, p ..

Capital intensity- an indicator inverse to the return on assets. Shows what amount of fixed assets falls on the ruble of issued (gross, marketable or sold) products. The calculation can be carried out according to the formula

. (3.31)

The growth of commodity (sold, gross) products not associated with an increase in the cost of fixed assets indicates an increase in capital productivity and a decrease in capital intensity.

- the number of cash fixed assets on the balance sheet of the enterprise, regardless of where they are (at the site or in the warehouse) and in what condition ;

- the number of fixed assets located in the workshops and ready to go. Some of them may be on conservation (in reserve), on planned repairs or modernization;

- the number of operating fixed assets actually used in production

- To utilization rate of available equipment (fixed assets), as the ratio of the number of operating equipment (fixed assets) to the amount of available equipment

- utilization rate of installed equipment as the ratio of the number of operating equipment to the number of installed equipment.

- calendar fund of time is defined as the product of the number calendar days per year for the duration of the day (24 hours) and for the number of units of installed equipment.

- R monthly (nominal) fund of time is determined by multiplying the number of installed equipment by the number of working days per year and by average duration working day in hours.

- v irregular time includes weekends and holidays, time of non-working shifts, between shifts and lunch breaks.

- planned (possible) fund of time - the time of the equipment operation according to the plan, defined as the difference between the operating time fund and the time of scheduled repair and modernization.

- actual time fund- this is the time of the actually worked machines (machine tool) .- hours

TO equipment extensive utilization rate (To ext) = Actual time fund / Planned time fund;

TO rate of use of the calendar fund of time = Actual time fund / Calendar time fund;

- coefficient of use of the regime fund of time= Actual fund of time / Operating fund of time.

- coefficient of extensive use of production capacity= Actual (planned) fund of time / Estimated fund of working time, taken by production capacity.

- shift factor;

- the structure of the park of machines and equipment.

3.2. Indicators of intensive use of fixed assets characterized by the volume of output per unit of time on average for one machine, i.e. the productivity of the equipment, per one ruble of revenue, investment, etc.

- intensive load factor (K intensity.) as the ratio of the actual average hourly output of equipment / to the planned average hourly output of equipment.

- integral load factor - the product of the coefficients of extensive and intensive load K integra. = K ext. x K intensity .;

- Return on assets Fo- an indicator that characterizes the output per 1 ruble of the cost of fixed assets: where is the annual volume products sold, rub.

- Capital intensity- an indicator characterizing the technical equipment of production with fixed assets (an indicator inverse to the rate of return on assets):

- Labor-to-labor ratio- the ratio of the value of fixed assets to the number of workers: where is the average number of workers at the enterprise, people.

To study the dynamics of capital productivity, it is important to analyze the relationship between the indicators of capital productivity, capital-labor ratio and labor productivity. The capital productivity increases if the growth rate of labor productivity outstrips the growth rate of capital-labor ratio.

3.3 Production capacity of the enterprise- the maximum possible output of products at the achieved or planned level of technology, technology, organization of production. It changes with the development of technology, technology, organization of production and is determined by the capacity of the leading workshops, and in workshops - by the leading sections or equipment.

Indicators for assessing the degree of use of the production capacity of the enterprise:

- the total utilization rate of production capacity, that is, the ratio of the actual volume of production / to the average annual production capacity of the enterprise.

- coefficient of intensive use of production capacity or the ratio of the average daily output / to the average daily production capacity.

4. Depreciation of fixed assets.- this is the loss of original properties by fixed assets, physical inadequacy or economic inexpediency of their use. Economic essence depreciation of fixed assets consists in their gradual loss of their value over the period of operation with a corresponding transfer of value to the newly created product. Depreciation is defined as the amount of annual depreciation charges

during the operation of fixed assets (t):

4.1 Physical wear and tear - this is the loss of their original qualities by fixed assets. Physical wear and tear can be associated both with the production consumption of fixed assets during operation, and with the impact of various kinds of external natural factors (time, humidity, etc.). Physical wear is determined by the intensity of use and the service life of fixed assets, as well as the conditions of their maintenance (climate and other natural factors), production conditions and technology (, environment, pressure).

To characterize the degree of physical wear and tear, the factor of physical wear is used:

or ,

Or, knowing the service life and operation of fixed assets:

where: - the actual service life of fixed assets, years;

- standard service life of fixed assets, years.

The coefficient of validity of fixed assets is calculated by the formula:

4.2. Obsolescence fixed assets usually occurs under the influence of scientific and technological progress. Obsolescence is manifested in the economic inexpediency of using fixed assets before the expiration of the period of complete physical wear and tear. The equipment may be in good physical condition and working order, but may be technically backward and economically ineffective. There are two types of obsolescence.

4.2.1. Moral deterioration of the 1st kind- depreciation of fixed assets due to cheaper reproduction of machines or equipment of the same design in modern conditions when you can buy for the same money large quantity equipment (due to an increase in labor productivity at the enterprise that produces this equipment); for example, the production of a similar machine tool is cheaper today than it was a few years ago ().

It is determined by the coefficient of obsolescence of the 1st kind:

4.2.2. Moral deterioration of the 2nd kind- depreciation of fixed assets as a result of the creation and introduction into production of new, technically more advanced machines and equipment. It is associated with progress, the creation of more productive equipment (for the same money)

It is determined by the coefficient of obsolescence of the 2nd kind:

- the cost of modern (replacement) fixed assets, rubles.