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

- number of established fixed assets located in the shops and ready for work. Some of them may be on conservation (in reserve), on scheduled repairs or on modernization;

- number of active fixed assets actually used in production

- To coefficient of use of available equipment (fixed assets), as the ratio of the amount 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 defined as the product of a 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 in a year and by average duration working day in hours.

- v non-regime time includes weekends and holidays, non-working shifts, inter-shift and lunch breaks.

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

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

TO equipment extensive use coefficient (K ext) = Actual time fund / Planned time fund;

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

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

- coefficient of extensive use of production capacity\u003d Actual (planned) time fund / Estimated working time fund, taken according to production capacity.

- shift coefficient;

- the structure of the park of machines and equipment.

3.2. Indicators intensive use fixed assets characterized by the volume of output per unit of time on average per machine, i.e. performance of equipment, per ruble of revenue, invested funds, etc.

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

- integral load factor - the product of the coefficients of extensive and intensive loading K integr.= 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 - the annual volume products sold, rub.

- capital intensity- an indicator characterizing the technical equipment of production with fixed assets (the indicator is the opposite of the return on assets indicator):

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

To study the dynamics of capital productivity, it is important to analyze the relationship between indicators of capital productivity, capital-labor ratio and labor productivity. The return on assets 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 shops, and in the shops - by the leading sections or equipment.

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

- total capacity utilization factor, 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 average daily output / to average daily production capacity.

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

during the operation of fixed assets (t):

4.1 Physical deterioration - it is the loss of fixed assets of their original qualities. 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 depreciation is determined by the intensity of use and service life of fixed assets, as well as the conditions of their maintenance (climate and other conditions). natural factors), conditions and production technology ( , medium, pressure).

To characterize the degree of physical wear, the coefficient of physical wear is used:

or ,

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

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

– standard service life of fixed assets, years.

The shelf life of fixed assets is calculated by the formula:

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

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

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

4.2.2 Obsolescence 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 obsolescence coefficient of the 2nd kind:

- the cost of modern (replacing) fixed assets, rub.

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

The classification of indicators for the use of fixed assets is presented in Table 3.1

Coefficient of extensive use of fixed assets(Kext) characterizes the level of use of the active part of the main production assets by time

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

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

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

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

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

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

Stu - the amount 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. Extensive utilization rate of equipment 2. Shift ratio 3. Equipment load factor 4. Utilization factor shift mode operating time of the equipment 5. Coefficients of extensive use of production areas. 6. Factor of loading of industrial 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. The coefficient of integral use of equipment 2. Return on assets 3. Capital intensity 4. Profitability of fixed assets (fixed capital), etc.

Increasing the shift work of equipment and reducing intra-shift downtime allows you to use 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 group of equipment, hour;

Fe is the effective time fund of a piece of equipment, hour;

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

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

Heavy use factor(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 production/hour);

Pv - technically justified productivity of machinery and equipment (units of production / hour).

Integral utilization factor(Kintegrr) 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, commodity or sold) per one ruble of fixed assets. The return on assets is calculated by the formulas

where TP is the volume of marketable products, r.;

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

– average annual cost of fixed assets, p..

capital intensity is the inverse of return on assets. Shows what value 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) output not associated with an increase in the cost of fixed assets indicates an increase in capital productivity and a decrease in capital intensity.

To assess the level of use of fixed assets, and primarily their active part (machinery and equipment), each industry uses its own indicators. There are many and they are varied. All these indicators can be combined into three groups: extensive, intensive and generalizing.

Extensive indicators

They characterize the use of machines, equipment, mechanisms (1) in terms of composition, (2) quantity and (3) time.

• 1. According to the composition, all equipment is divided into cash, installed, working according to the plan and actually working. The ratio of each subsequent group to the previous or cash characterizes the degree of equipment involvement in the production process. Calculated indicators such as
• (1) fleet utilization rate (the number of units of actually operating equipment divided by the number of units of equipment available);
• (2) utilization rate of installed equipment (the number of units of actually operating equipment divided by the number of units installed in the workshops).

Example. Of the total number of equipment in 3960 sd. 3600 units were installed, of which 3550 should work according to the plan, but 3500 units actually worked. In this case, the ratio of installed equipment will be, the utilization ratio of the equipment fleet

• 2. To analyze the use of equipment over time, apply:
  • (1) calendar (nominal), regime and valid (working) funds of equipment use time;
  • (2) coefficient of extensive use of equipment;
  • (3) shift ratio.

Calendar fund of time is equal to the number calendar days in the planning period multiplied by 24 hours (365 24 = 8760 hours).

Regime fund of time determined by the mode of production. It is equal to the product of working days in the planned period by the number of hours in the work shift.

Valid (working) fund equipment operation time is equal to the regime minus the time for scheduled preventive maintenance.

Extensive equipment utilization rate K e is determined for each group of homogeneous machines or for individual machines and equipment according to the following formula:

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

T n - calendar, regime, planned fund of equipment operation time, h.

Example. The actual working time of the equipment in the workshop is 3650 hours, and the regime fund of the operating time of the same equipment is set at 3870 hours. In that case

The shift coefficient K cm characterizes the time of full-shift use of the installed equipment operating in a multi-shift mode, and is calculated by individual groups equipment, for individual divisions and for the enterprise as a whole. It shows how many shifts the installed equipment works on average during the day. The shift ratio is calculated by the ratio of the operating time of the equipment for the entire working day (day, machine-hours) to the time of its operation in a shift from the largest number machine hours worked.

where T 1 , T 2 , T 3 - the operating time of the equipment in the 1st, 2nd and 3rd shifts, st.-h;

T n - the operating time of the equipment with the largest number of machine hours worked, st.-h.

Example. If T 1 \u003d 1000, T 2 \u003d 600 and T 3 \u003d 500 st.-h, then

where n 1 , n 2 , n 3 - the number of pieces of equipment that worked in 1, 2 and 3 shifts;

n y is the total number of installed equipment.

Through more complete use of equipment in shifts, output can be greatly increased with the same cash funds. The equipment shift factor can be increased:

• (1) an increase in the level of specialization of jobs, which ensures the growth of batch production and equipment loading;
• (2) increasing the rhythm of the enterprise;
• (3) reduction of downtime associated with shortcomings in the organization of production;
• (4) better repair organization;
• (5) mechanization and automation of the labor of the main and auxiliary workers.

Intensive indicators

These indicators characterize the use of equipment in terms of power. The intensity of the equipment is measured by the amount of products produced by this equipment per unit of time. The more product is produced per unit of time on each machine, the better the main indicator is used - equipment usage rate (K and). It is calculated as the ratio of the volume of actually produced products for a certain period to the calculated maximum possible volume for the same period:

where V fact is the actual volume of production;

V max - the maximum possible volume of production.

The maximum possible number of manufactured products is determined as the product of the rate of output per unit of time and the calendar time of equipment operation.

General indicators

Indicators of extensive and intensive use of equipment are not directly related to each other. Some show the operating time, but do not reflect the load of equipment per unit of time, others give an idea of ​​the degree of intensity of the equipment, but do not disclose how it is used. general fund possible operating time of the equipment. Therefore, an indicator is needed that would combine extensive and intensive reserves.

• 1. Such a generalizing indicator is integral coefficient of equipment utilization (K int), which is determined by multiplying the coefficient of extensive and the coefficient of intensive use (K int \u003d K u) and characterizes the use of equipment both in time and in power.
• 2. A generalizing cost indicator for the use of the entire set of fixed assets of an enterprise is return on assets - the ratio of annual output (gross, marketable) in monetary terms to the average annual cost of fixed production assets:

where FO - capital productivity of fixed assets, rub./rub.;

VP (TP) - the volume of gross or marketable output for the year, rub.;

OF s.g - the average annual cost of fixed assets, rub.

Return on assets is the main estimated indicator of the use of fixed production assets. It is used in planning the volume of production, calculating the necessary investment, labor productivity, etc.

3. The capital intensity of production, the value, the return of capital productivity. Capital intensity (FU) shows the share of the value of fixed assets attributable to each ruble of output:

If the return on assets should tend to increase, then the capital intensity should tend to decrease.

Example. With an average annual cost of fixed production assets equal to 206 million rubles and an annual projection output of 240 million rubles. capital productivity will be 1.16 rubles / rub. (240 million / 206 million), and capital intensity - 0.86 rubles / rub. (206 million/240 million).

4. The indicator is also important for the enterprise. capital-labor ratio , calculated as the ratio of the value of fixed assets to the number of production workers:

where Ф в - capital-labor ratio, rub./person;

h p - the number of employees, pers.

The capital-labor ratio of labor must continuously increase, since the technical equipment of labor and, consequently, labor productivity depend on it.

To characterize the use of the main production

funds apply generalizing and private indicators

Fig.13. Flat and accelerated depreciation methods

Generalizing indicators (capital productivity and profitability) are used at all levels of the national economy - for enterprises, industries and the national economy as a whole.

Private indicators for characterizing fixed assets at enterprises or their divisions. They are divided into indicators extensive and intense use of fixed assets.

Indicators of extensive use of fixed assets characterize their use over time, and indicators of intensive use characterize the amount of product removal per unit of time from a certain type of equipment.

Among the most important indicators extensive use fixed assets include: the coefficient of extensive use of equipment, the coefficients of use of the planned, regime and calendar time of equipment operation, the ratio of shift work of equipment, the indicator of intra-shift downtime, etc.

Extensive use ratio equipment

K ext \u003d T rev.f. /T obor.pl. , where

T rev.f - the actual operating time of the equipment, hours;

T rev.pl - planned equipment operation time, h.

For instance. If for a shift lasting 8 hours, with the planned cost of repair work being 1 hour, the actual operating time of the equipment was 5 hours, then the coefficient of its extensive use is 0.71 (5/8-1). This means that the planned fund of equipment operation time is used only by 71%.

Equipment shift ratio- the ratio of the total number of machine-shifts worked out by equipment of this type during the day to the total number of machine tools. The shift coefficient calculated in this way shows how many shifts each piece of equipment works on average annually.

K cm \u003d (C 1 + C 2 + C 3) / n, where

n is the number of installed equipment;

C 1 - number of machine shifts

For instance. 270 pieces of equipment were installed in the workshop, of which 200 worked in the first shift, and 190 in the second. K cm = (200 + 190) / 270 = 1.44

The main purpose of increasing the shift in the use of equipment is to improve the formation of fixed assets. It is in the process of their formation, taking into account the specifics of the enterprise, that the main proportion must be achieved - the proportion between labor force and fixed assets, the correspondence between the growth of fixed assets and the increase in the volume of production, as well as the ratio between the active and passive parts of fixed assets, must be observed.

To characterize the degree of extensive loading of equipment, the balance of its work is studied, which includes:

Calendar fund of time – maximum possible time equipment operation (number of calendar days per reporting period multiply by 24 hours by the number of units installed).

K.f. \u003d T f (actual fund) / T k (calendar fund)

Regime fund of time – the number of units of installed equipment is multiplied by the number of working days of the reporting period and the number of hours of daily work, taking into account the shift ratio

To r.f. \u003d T f (actual fund) / T p (regime fund)

Planned time fund – time of equipment operation according to the plan (it differs from the regime time by the fact that the equipment is in scheduled repairs and upgrades). To p.f. \u003d T f (actual fund) / T pl. (planned)

Actual fund of time – worked time.

Oud. downtime weight in the calendar fund UD pr. = PR / T k

The most important generalizing indicators are: return on assets - the ratio of the cost of production to the average annual cost of fixed assets, i.e. output for 1 ruble of fixed assets. The growth of the return on assets makes it possible to reduce the volume of accumulation and, accordingly, to increase the share of the consumption fund.

capital intensity= cost of o.p.f. / cost of output. The capital intensity indicator determines the required amount of fixed assets for the production of products of a given value.

Removal of products from 1 m 2 production area \u003d m * n / m 2 production area;

Task: At the beginning of the year, the cost of fixed production assets amounted to 30 million rubles. In March, machine tools were purchased for the amount of 6 million rubles, and in June equipment worth 4 million rubles was liquidated. Average rate depreciation amounted to 12%. During the year, the company produced products worth 26 million rubles. Define:

a) the average annual cost of fixed production assets

From Wed. \u003d 30 + 6 * 9/12 - 4 * 6/12 \u003d 32.5 million rubles.

b) the amount of depreciation for the year

A \u003d 32.5 * 12% \u003d 3.9 million rubles.

c) return on assets 26/32.5 = 0.8 rubles.

The movement and change in the composition of fixed assets are constantly studied and analyzed according to the following indicators:

Refresh rate= cost of received o.f. / cost of o.p.f. at the end of the period

Retirement rate= cost of retired c.p.f. / cost of c.p.f. at the beginning of the period

growth rate= cost of incoming c.p.f. – cost of retired c.p.f. / cost of c.p.f. at the beginning of the period

Wear factor\u003d depreciation amount of o.p.f. / initial cost of o.p.f. on the relevant date

Acceptance factor\u003d residual value of the c.p.f. / initial cost of the c.p.f.

Task. It is planned to put into production a new machine tool worth 54 thousand rubles, which will be operated for 3 months and write off the old machine with a salvage value of 3.6 thousand rubles, which will operate for 9 months. The initial cost of fixed production assets is 185.6 thousand rubles. Determine the average annual cost of fixed assets.

F c \u003d 185.6 + 54 * 3/12 - 3.6 * (12-9) / 12 \u003d 198.2 thousand rubles.

Various indicators are used to characterize the use of fixed production assets. Conventionally, they can be divided into two groups: general and partial indicators.

Generalizing indicators are used to characterize the use of fixed assets at all levels of the national economy - enterprises, industries and National economy generally. These indicators include capital productivity and profitability.

Private indicators

- These are natural indicators that are most often used in enterprises and their divisions. They are divided into indicators of intensive and extensive use of fixed assets. Indicators of intensive use of fixed assets characterize the amount of output (work performed) per unit of time from a certain type of equipment (or production facilities). Indicators of extensive use of fixed assets characterize their use over time. Among the most important of these indicators are: the coefficients of use of the planned, regime and calendar time of equipment operation, the shift ratio of equipment operation, the indicator of intra-shift downtime, etc.

In the process of analysis, the dynamics of the listed indicators, the implementation of the plan according to their level are studied, inter-farm comparisons are carried out.

Data sources for analysis: enterprise business plan, plan technical development, accounting balance sheet of the enterprise, appendix to the balance sheet, report on the availability and movement of fixed assets, balance of production capacity, data on the revaluation of fixed assets, inventory accounting cards for fixed assets, design estimates, technical documentation, etc.

The most important among private indicators of extensive use is the coefficient of equipment shift operation, which is defined as the ratio of the sum of machine shifts during the day to total number work places. Increasing the shift ratio of fixed assets at the enterprise - important source growth in production volume and increase in the efficiency of the use of fixed assets. In economic practice, the shift ratio for the use of machinery and equipment is defined as the ratio of the number of machine-shifts worked per day by equipment to the total number of installed equipment according to the formula:

Kcm \u003d MS / KO, where

Ксм - coefficient of shift of equipment use;

MS - the sum of actually worked machine shifts per day;

KO - the total number of installed equipment.

The main direction of increasing the efficiency of equipment use is to improve its structure and increase the degree of power utilization. It is important to eliminate the relative excess of equipment, which affects economic indicators enterprises.

An indicator of the extensive use of fixed assets is the amount of intra-shift downtime of equipment, related to the planned fund of its operation time. The main causes of intra-shift equipment downtime are low level organization of production, the lack of timely loading of workers, equipment failure, etc. To eliminate this shortcoming, it is necessary first of all to improve the organization of production, to establish accounting and control of equipment operation.

An increase in the shift ratio is the most important indicator of the extensive utilization of fixed assets.

Indicators of the use of production space and facilities are important. Their rational use makes it possible to obtain an increase in output without capital construction and thereby reduces the size of the required investment. At the same time, time is gained, since it is possible to organize production on the released production areas much faster than to carry out new construction. Among the indicators of the use of production space are used: the coefficient of extensive and intensive use of production space; the volume of production from 1m3 of production space. The use of facilities is assessed on the basis of the production characteristics of the facilities, usually their throughput or capacity (water towers, bunkers, tanks and cisterns, etc.).

To determine the degree of use of fixed assets at enterprises, generalizing indicators are used. The most important of them is the return on assets of fixed assets. This indicator is defined as the ratio of the value of products produced per year to the average annual value of fixed assets. The return on assets shows what is the total return on the use of each ruble invested in fixed production assets, that is, how effective this investment is. The most important directions increase in return on assets:

Improving the structure of fixed assets, increasing the share of their active part to the optimal value, a rational ratio various kinds equipment;

Increasing the shift ratio of equipment in the divisions of the enterprise;

Intensification of production processes through the introduction of new technologies, machines and equipment;

Improving the working conditions and regime, taking into account industrial aesthetics;

Creation of favorable social conditions;

Improving the organization of production and labor.

Another general indicator is capital intensity, which is calculated as the ratio of the value of fixed production assets to the volume of output according to the following formula:

Fe = Fosn / Vpr, where

Fe - capital intensity;

Fosn - the cost of fixed production assets, rub.;

Vpr - the volume of production, rub.