Efficiency indicators of fixed production assets. Fixed assets and performance indicators of their use

Fixed assets are means of labor that repeatedly participate in the production process, while maintaining their natural form, gradually wearing out, transferring their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 minimum monthly wages.

Fixed assets are fixed assets expressed in value form.

Fixed assets are divided into production and non-production assets.

Production assets are involved in the process of manufacturing products or providing services (machines, machines, devices, transmission devices, etc.).

Non-productive fixed assets do not participate in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).

The following groups and subgroups of fixed production assets are distinguished:

1. Buildings (architectural and construction objects for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).

2. Structures (engineering and construction facilities that create conditions for the implementation of the production process: tunnels, flyovers, car roads, chimneys on a separate foundation, etc.).

3. Transmission devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).

4. Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machines and equipment, etc.).

5. Vehicles (diesel locomotives, wagons, cars, motorcycles, carts, carts, etc., except for conveyors and conveyors included in the production equipment).

6. Tool (cutting, impact, pressing, sealing, as well as various fixtures for fastening, mounting, etc.), except for special tools and special equipment.

7. Production equipment and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc.).

8. Household inventory (office and household items: tables, cabinets, hangers, typewriters, safes, duplicators, etc.).

9. .Other fixed assets. This group includes library collections, museum valuables, etc.

The share (in percent) of various groups of fixed assets in their total value at the enterprise represents the structure of fixed assets. At the enterprises of mechanical engineering in the structure of fixed assets, the largest share is occupied by: machinery and equipment - an average of about 50%; buildings about 37%.

Depending on the degree of direct impact on the objects of labor and the production capacity of the enterprise, the main production assets are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, tools. The passive part of fixed assets includes all other groups of fixed assets. They create conditions for normal operation enterprises.

Indicators of the efficiency of the use of fixed assets The use of fixed assets is represented by indicators of capital productivity, capital intensity and capital-labor ratio.

Capital productivity. The efficiency of the use of fixed assets characterizes the rate of return on assets, calculated as the ratio of output per year (at the enterprise level) to the average annual total cost of fixed assets. At the level of industries, output or gross value added is used as an indicator of production, and at the level of the economy as a whole, the value of gross domestic product.

return on assets is the volume of output divided by the average amount of industrial and production fixed assets at historical cost.

Fo \u003d Production output / OFsr year

Fo \u003d Revenue / OF wed year

The rational use of fixed production assets is necessary to increase the production of the social product and the national income.

An increase in the level of use of fixed assets makes it possible to increase the size of production output without additional capital investments and in a shorter period of time. Accelerates the pace of production, reduces the cost of reproduction of new funds and reduces production costs.

The economic effect of increasing the level of use of fixed assets is the growth of social labor productivity.

Return on assets shows how much production (or profit) the organization receives from each ruble of its fixed assets.

capital intensity Capital intensity is the reciprocal of capital productivity. It characterizes how many fixed production assets account for 1 ruble of output.

Capital intensity is the average sum of industrial production fixed assets at the initial cost divided by the volume of output.

Fe=OF Wed Year Total Cost/Product Output

Fe=1/Fo

Reducing capital intensity means saving labor.

The value of return on assets shows how much production is received from each ruble invested in fixed assets, and serves to determine the economic efficiency of the use of existing fixed assets.

The value of capital intensity shows how much money you need to spend on fixed assets in order to obtain the required volume of production.

capital intensity shows how many fixed assets account for each ruble of output. If the use of fixed assets improves, then the return on assets should increase, and the capital intensity should decrease.

When calculating the return on assets, working machines and equipment (the active part of fixed assets) are allocated from the composition of fixed assets. Comparison of growth rates and percentages of fulfillment of the capital productivity plan per 1 ruble of the cost of fixed industrial production assets and per 1 ruble of the cost of working machines and equipment shows the impact of changes in the structure of fixed assets on the efficiency of their use. The second indicator under these conditions should be ahead of the first (if the proportion of the active part of fixed assets increases).

capital-labor ratio The capital-labor ratio has a huge impact on the value of capital productivity and capital intensity.

The capital-labor ratio is used to characterize the degree of labor equipment working.

Fv \u003d OF wed year full st / Wed list number of employees

The capital-labor ratio and capital productivity are interconnected through the indicator of labor productivity (Labor productivity \u003d Output / Average number of employees).

In this way, return on assets = labor productivity / capital-labor ratio.

In order to increase the efficiency of production, it is important that the outstripping growth of production is ensured in comparison with the growth of fixed production assets.

return on investment- characterizes how much profit falls on 1 rub. invested in OF.

Fr \u003d profit / OF sr year

Extensive indicators of the use of fixed assets- characterize the use of fixed assets by operating time:

1. equipment efficiency ratio. It is defined as the ratio of the time actually worked by the equipment to the actual fund of the equipment's operating time.

2. Equipment utilization factor- the ratio of the equipment operation time for the entire working day (day) in hours to the time of its operation on the shift with the largest number of hours worked.

The indicator of extensive use of equipment can be improved by increasing the share of existing equipment, the speedy development of newly introduced fixed assets, reducing equipment layers, and reducing repair time.

Intensive indicators of equipment usage. Characterize the use of fixed assets by productivity. These include the coefficient of intensive use of equipment - this is the ratio of actually produced products for a certain period to the maximum possible output for the same period.

Equipment usage rates can be improved by:

1. through the use of the latest achievements of scientific and technical progress.

2. Due to the rational arrangement of equipment.

3. By reducing the weight and overall dimensions of machines.

In general, improved use of fixed assets contributes to lower production costs. If more products are received from each ruble of the cost of fixed assets, then depreciation deductions, the cost of current repairs and the maintenance of fixed assets per unit of production decrease.

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Introduction

In the process of activity, each enterprise uses fixed assets. They are one of the most important factors in increasing production efficiency. The condition and efficiency of the use of fixed assets directly affect the results of production and economic activities. A more complete and rational use of fixed assets contributes to the improvement of all the main technical and economic indicators of the enterprise.

Financial problems of improving the use of fixed assets is a hot topic for all enterprises, since capital investments are needed to improve the use of fixed assets of enterprises, which in turn contribute to ensuring high rates of production of the social product and the growth of national income.

The purpose of the course work is to identify areas for solving the problems of reproduction of fixed assets.

Achieving this goal determined the solution of the following tasks:

1 To study the economic essence and importance of fixed assets of the enterprise;

2 Consider the basic methods for assessing fixed assets;

3 Conduct an analysis of the assessment of the management of fixed assets at the enterprise;

4 Analyze the structure and dynamics of fixed assets;

5 To identify ways to solve the problems of financing the reproduction of fixed assets.

The object of the study is the enterprise JSC "Orenburgenergosbyt".

The subject of the study is the issues of financing the reproduction of fixed assets for the period from 2010 - 2012, based on accounting data.

An analysis of the effectiveness of the use of fixed assets is necessary for each enterprise, since banks and investors, when studying the composition of the property of an enterprise, pay great attention on the status of fixed assets.

The purpose and objectives of the work determined the choice of its structure. The work consists of an introduction, three chapters, a conclusion, a list of literature used in writing the work, applications to the work.

This construction of the work most fully reflects the organizational concept and logic of the material presented.

fund core reproduction financing

1. Economic essence and value of fixed assets of the enterprise

1.1 The essence and significance of fixed assets

The main feature of an enterprise is the presence of separate property in its ownership, economic management or operational management. It is it that provides the material and technical possibility of the operation of the enterprise, its economic independence and reliability. Without certain property, neither large nor small enterprises, nor individual entrepreneurs. Fixed assets are the most significant component of the property of the enterprise and its non-current assets.

Fixed assets, funds (capitalassets) are material assets that are repeatedly involved in the production process, do not change their natural-material form and transfer their value to finished products (works, services) in parts as they wear out. From the point of view of accounting and valuation, fixed assets are a part of the property of an enterprise that is used as a means of labor in the production of products (works, services) or for management needs by an enterprise for a long period, i.e. useful life over 12 months. Fixed assets include active and passive parts, which play a different role in the reproduction process and their ratio depends on the industry and type of activity of the enterprise.

Basic production assets - material and technical base social production. The production capacity of the enterprise, the level of technical equipment of labor depend on their volume. The accumulation of fixed assets and the increase in the technical equipment of labor enrich the labor process, give labor a creative character, and raise the cultural and technical level of society.

As you know, production fixed assets are buildings, structures, machinery and equipment, vehicles, tools, production and household equipment and some other types.

Any enterprise, regardless of the form of education and type of activity, must constantly consider the movement of its fixed assets, their composition and condition, and the efficiency of use. This information allows the enterprise to identify ways and reserves to improve the efficiency of the use of fixed assets, and, in addition, to detect and correct negative deviations in time, which in the future can lead to serious consequences for the successful operation of the enterprise.

That is why the problem of increasing the efficiency of the use of fixed assets is so important for any organization. After all, their inefficient use leads to a reduction in production or sales, which in turn reduces the income of the enterprise, and, accordingly, is reflected in profits.

The role of fixed assets in the labor process is determined by the fact that in their totality they form the production and technical base and determine the production capacity of the enterprise.

For a long period, fixed assets are in continuous motion: they enter the enterprise, wear out as a result of operation, move within the enterprise, leave the enterprise due to dilapidation or inexpediency of further use.

For accounting and planning of fixed assets, the state has developed a unified standard classification of fixed assets. Means of labor are combined by their types, groups, subgroups, as well as by sectors of the national economy and areas of activity, which allows them to be typed, coded, and form uniform forms of accounting and reporting.

The essence of the fixed assets of the enterprise on present stage manifested in the presence of these funds the following characteristics:

1 They are materially embodied in the means of labor;

2 They are directly used in the production of products, performance of work, provision of services or for the management needs of the enterprise;

3 They are used for a long time;

4 They are not intended for further resale;

5 They are able to bring economic benefits (income) to the enterprise now and (or) in the future;

6 Their value is transferred in installments to the manufactured products (work performed, services rendered);

7 They retain their natural shape for a long time as they wear;

8 They are reimbursed (recovered) by depreciation deductions after the expiration of their service life.

Accordingly, the composition of fixed assets is quite diverse. So, depending on the purpose, the fixed assets of enterprises are divided into basic production and fixed non-production assets.

Production fixed assets function in the sphere of material production, repeatedly participate in the production process, wear out gradually, and their value is transferred to the manufactured product in parts as it is used. They are replenished through capital investments. These include machines, machine tools, apparatus, tools, buildings of the main and auxiliary workshops, departments, services, buildings for the sale of products in the form of warehouses, vehicles, etc.

Non-production fixed assets are objects intended to serve the needs of housing and communal services, health care, education, and culture. Unlike production, non-production assets do not participate in the production process and do not transfer their value to the product, because it is not created. Their value disappears in consumption. The compensation fund is not created. Their maintenance and development is carried out mainly from profit.

Despite the fact that non-production fixed assets do not have a direct impact on the volume of production and the growth of labor productivity, their constant increase is inextricably linked with the improvement of the well-being of the employees of the enterprise, with an increase in the material and cultural standard of their life, which ultimately affects the results of operations. enterprises.

The production capacity of the enterprise, the level of technical equipment of labor depend on the volume of fixed production assets. The accumulation of fixed assets and the increase in the technical equipment of labor enrich the labor process, give labor a creative character, and raise the cultural and technical level of society.

The main production assets of enterprises are a huge amount of means of labor, which, despite their economic homogeneity, differ in their purpose and service life. Hence, it becomes necessary to classify fixed assets into certain groups, taking into account the specifics of the production purpose. various kinds funds.

The production process consists of a large number of different stages, requires some effort, so the classification of fixed assets for production purposes is based on their functions in production. Depending on the purpose and natural-material characteristics, the following groups of fixed assets are distinguished:

1. Buildings - architectural and construction objects designed to create the necessary working conditions (production buildings of workshops, depots, garages, warehouses, production laboratories, etc.).

2. Structures - engineering and construction objects intended for certain technological functions are necessary for the implementation of the production process with a change in labor (pumping stations, tunnels, etc.).

3. Transmission devices - devices with the help of which various types of energy are transmitted, as well as oil substances (gas pipelines).

4. Machinery and equipment, including: power machines and equipment designed to generate and convert energy (generators, engines); working machines and equipment used for direct participation in technological processes (machines, presses, hammers, hoisting and transport mechanisms and other equipment); measuring and control instruments and devices (laboratory equipment); computer technology - a set of tools designed for accelerated automation of processes (computers.); other machines and equipment.

5. Vehicles - all types of vehicles (intra-shop, inter-shop and inter-factory transport, river and sea fleet of the fishing industry, pipeline transport, etc.).

6. Tools, production and household equipment and other fixed assets (cutting, pressing, impact tools; inventory for production and household purposes, office equipment, workbenches, containers, inventory packaging, fire-fighting items, etc.).

7. Working livestock (horses, oxen, donkeys, camels, etc.).

8. Productive livestock (cows, sires, sows, boars).

9. Perennial plantations (fruit plantations, forest belts).

10. Capital expenditures for land improvement - without facilities.

11. Other fixed assets.

According to their ownership, fixed assets are divided into objects owned by the enterprise on the basis of ownership (own), objects that are in operational management (economic management) and objects received on lease (leased). Own funds are included in the composition of the economy's own sources. Leased funds and objects under operational management (economic management) are used by the enterprise on the agreed terms (under the contract) for a limited period, such objects are not included in the composition of own sources.

According to the nature of the use in the production process, the fixed assets of the enterprise are divided into objects in operation (operating funds); and objects that are in reserve, at the stage of completion, reconstruction, partial liquidation, conservation (inactive funds).

According to the material composition, fixed assets of enterprises are divided into inventory and non-inventory fixed assets. Inventory fixed assets include objects that have a material expression and can be verified, measured and counted in kind (pieces, kg). Non-inventory fixed assets include capital investments in land and forest lands.

Currently, when accounting for fixed assets in the accounting reporting system, the all-Russian classifier of fixed assets is used, according to which the following groups of fixed assets are distinguished:

The first group - all non-durable property with a period of use from one to two years inclusive.

The second group - property with a period of use of more than two years to three years inclusive.

The third group - property with a useful life of more than three years to five years inclusive.

The fourth group - property with a useful life of more than five years up to seven years inclusive.

The fifth group - property with a useful life of more than seven years up to ten years inclusive.

The sixth group - property with a useful life of more than ten years to fifteen years inclusive.

The seventh group - property with a useful life of more than fifteen years to twenty years inclusive.

Eighth group - property with a useful life of more than twenty years to twenty-five years inclusive.

The ninth group - property with a useful life of more than twenty-five years up to thirty years inclusive.

The tenth group - property with a useful life of more than thirty years.

The ratio of individual groups of fixed assets in their total volume is the specific (production) structure of fixed assets. Depending on the direct participation in the production process, production fixed assets are divided into: active (serve the decisive areas of production and characterize the production capabilities of the enterprise) and passive (buildings, structures, inventory that ensure the normal functioning of the active elements of fixed assets). That is, the active part of the fixed assets of the enterprise directly affects the object of labor and determines the quantity and quality of products, and the passive part of the fixed assets of the enterprise creates the necessary normal conditions for the functioning of the active part.

The most important indicator of the production structure of the OPF is the share of the active part in their total cost. This is due to the fact that the volume of output, the production capacity of the enterprise, and other economic indicators of the enterprise's work largely depend on the value of the active part of the OPF. Therefore, increasing its share to the optimal level is one of the ways to improve the production structure of the OPF at the enterprise.

The production structure of the OPF at the enterprise depends on the following factors: the specifics of the enterprise; acceleration of scientific and technical progress; the level of concentration, specialization, cooperation, combination and diversification of production; geographic location, etc.

The technological structure of the OPF characterizes their distribution among the structural divisions of the enterprise as a percentage of their total cost. In a "narrow" plan, the technological structure can be represented, for example, as the share of certain types of machine tools in the total number of machine tools or as the share of dump trucks in the total number of vehicles available at the enterprise.

The age structure of the OPF characterizes their distribution according to age groups(up to 5 years; from 5 to 10 years; from 10 to 15 years; from 15 to 20 years; over 20 years). The average age of equipment is calculated as a weighted average. Such a calculation can be carried out both for the enterprise as a whole and for individual groups of machines and equipment.

The main task at the enterprise should be to prevent excessive aging of the BPF (especially the active part), since the level of their physical and obsolescence, and, consequently, the results of the enterprise, depend on this.

1.2 Valuation of fixed assets

Valuation of fixed assets is an assessment of the value of assets (property, buildings, fixed assets), also referred to as "official valuation", since the greatest need for it is experienced during taxation, privatization, leasing and redemption of property values, their accounting, as well as in the formation prices for sale.

The practice of conducting valuation activities proves that accounting, valuation of fixed assets is the most effective tool for managing an enterprise and its property. Determining the current market value of the organization's assets helps to optimize the asset management policy, ensures the sustainability of current production activities, increases the investment attractiveness of the company, and also provides the best opportunities for competent management of production and financial risks. Ultimately, the valuation of fixed assets is best indicator company's competitiveness in its market.

There are the following types of OPF evaluation:

1. Full initial (inventory) is the cost of putting fixed assets into production activities, which expresses in monetary terms all the costs of acquiring, delivering and installing equipment or processes for the construction of a building. The valuation of fixed assets is the initial cost, net of depreciation, and the net cost of the fixed asset, which are not transferred to manufactured products (non-depreciated cost). It is defined as the difference between the full original inventory value and the amount of depreciation on a specific date;

2. A full replacement valuation of fixed assets at a certain date allows you to determine the cost of replacing fixed assets. This indicator is determined using the index of new market prices and data on the cost of similar products, according to which the replacement cost of the aggregate price change coefficients is already determined. This cost shows the costs of creating or acquiring previously acquired or already created fixed assets.

3. Evaluation of fixed assets at residual value minus depreciation, calculated according to existing norms of depreciation and adjustment factors, the estimated cost of defects that arose during the long-term operation of fixed assets, which led to the loss of its main qualities. It can also be determined based on wear as determined by experts in the field;

4. The valuation of fixed assets relative to market value is the determination of the price that a buyer will be willing to pay when acquiring the company's fixed assets in accordance with a previously agreed contract of sale. The market valuation of fixed assets consists of their profitability, the current level of inflation and other market factors;

5. The liquidation valuation of fixed assets is carried out, as a rule, by the liquidation commission of a company subject to liquidation after bankruptcy by the decision of the founders or participants, as well as on the grounds determined by the legislation of the Russian Federation;

6. The balance valuation of the organization's fixed assets is reflected in the organization's balance sheet. It is a mixed valuation of fixed assets, since part of the inventory items is listed on the balance sheet at replacement cost, and fixed assets that were introduced later are accounted for at their full cost. Balance valuation can be full or residual (minus depreciation). The latter, together with other property of the company, is subject to property tax.

Accounting and evaluation of fixed assets is carried out in kind and cost (cash) equivalent.

Accounting for fixed assets in physical terms is useful for determining the technical composition of the equipment balance and for studying the level of its wear and tear, necessary deadlines updates, as well as the calculation of the company's production capacity. Accounting and evaluation of fixed assets in kind is based on passport data of the equipment and workplaces of the enterprise.

Monetary valuation of fixed assets of an enterprise is necessary in order to determine their total value from the entire structure, determine depreciation, and also to assess the economic efficiency of the use of fixed assets.

Evaluation of fixed assets of an enterprise has a direct impact on its financial performance and market stability. As a result, the more correct and reliable the assessment is, the greater the chances of making the right decisions in strategic planning.

1.3 Indicators of the use of fixed assets

Improving the use of fixed assets solves a wide range of economic problems aimed at increasing the efficiency of production: increasing the volume of output, increasing labor productivity, reducing costs, saving capital investments, increasing profits and profitability of capital, and, ultimately, improving the standard of living of society.

To characterize the use of fixed assets, various indicators are used, which can be conditionally divided into two groups: general and private.

Generalizing indicators are used to characterize the use of fixed assets at all levels of the national economy. These indicators include capital productivity and profitability.

Private indicators, as a rule, natural, used to characterize the use of fixed assets most often in enterprises and their divisions.

All private indicators of the use of fixed production assets can be combined into three groups:

1 Indicators of extensive use of fixed production assets, reflecting the level of their use over time;

2 Indicators of intensive use of fixed assets, reflecting the level of use in terms of capacity (productivity);

3 Indicators of the integral use of fixed assets, taking into account the combined influence of all factors, both extensive and intensive;

The indicators of extensive use of fixed assets include the coefficient of extensive use of equipment, the coefficient of shift work of equipment, the coefficient of equipment load.

The coefficient of extensive use of equipment (K ext.) is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to the plan:

To ext. = T rev.f. :T obr.pl.

where: T rev.f. - actual equipment operation time (hours)

T rev.pl. - operating time of the equipment according to the norm (set in accordance with the operating mode of the enterprise and taking into account the minimum required time for scheduled preventive repairs), (hours).

At some enterprises, this coefficient is called KIO - equipment utilization coefficient.

Extensive use of equipment is also characterized by the shift ratio of its work, which is defined as the ratio of the total number of used equipment of this type during the day of the machine-tool to the number of machines working in the largest shift.

K cm = CM: O

where: SM - the number of machine tools worked out by the equipment during the day

O - the number of installed equipment (in pieces).

The shift coefficient calculated in this way shows how many shifts each piece of equipment works on average annually.

Increasing the shift ratio of fixed assets at the enterprise is an important source of growth in production volume and increasing the efficiency of using fixed assets. Enterprises should strive to increase the ratio of equipment replacement, which leads to an increase in output with the same cash funds. The main directions for increasing the shift work of equipment

1. Increasing the level of specialization of jobs, which ensures the growth of serial production and the loading of equipment;

2. Increasing the rhythm of work;

3. Reducing downtime associated with shortcomings in the organization of maintenance of jobs, providing machine operators with blanks, tools;

4. The best organization of repair work, the use of advanced methods for organizing repair work;

5. Mechanization and automation of the labor of the main, and especially auxiliary workers. This will free up the work force and transfer it from heavy auxiliary work to the main work in the second and third shifts.

The equipment utilization factor also characterizes the use of equipment over time. It is installed for the entire fleet of machines that are in the main production. It is calculated as the ratio of the labor intensity of manufacturing all products on this type of equipment to the fund of the time of its operation. Thus, the equipment load factor, in contrast to the shift factor, takes into account data on the labor intensity of products. In practice, the load factor is usually taken equal to the value of the shift factor, reduced by two times (for two-shift operation) or three times (for three-shift operation).

However, the process of using equipment has another side. In addition to its intra-shift and all-day downtime, it is important to know how efficiently the equipment is used during its actual loading hours. The equipment may not be fully loaded, operate at idle and at this time not produce any products at all, or, while working, release low-quality products. In all these cases, when calculating the indicator of extensive use of equipment, formally we will get high results. However, they still do not allow to draw a conclusion about the effective use of fixed assets.

The results obtained should be supplemented by calculations of the second group of indicators - the intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity). The most important of them is the coefficient of intensive use of equipment.

The coefficient of intensive use of equipment is determined by the ratio of the actual performance of the main technological equipment to its standard performance, i.e. progressive technically sound performance. To calculate, use the formula:

K int \u003d V f: V n.

The third group of indicators for the use of fixed assets includes the coefficient of integral use of equipment, the coefficient of use of production capacity.

The coefficient of integral use of equipment is defined as the product of the coefficient of intensive and extensive use of equipment and comprehensively characterizes its operation in terms of time and productivity (power). The value of this indicator is always lower than the values of the two previous ones, since it simultaneously takes into account the shortcomings of both extensive and intensive use of equipment.

In most cases, private (natural) indicators, which include indicators of extensive and intensive use of equipment, cannot be applied, since they show only the degree of use of individual elements of fixed assets, therefore, to determine the use of the entire mass of fixed assets in enterprises and sectors of the national economy summaries are used. The structure of fixed production assets, the increase in output, the reduction in production costs and the growth of enterprises' savings depend on the degree of their use.

The use of fixed assets is represented by indicators of capital productivity, capital intensity and capital-labor ratio.

return on assets

The efficiency of the use of fixed assets characterizes the rate of return on assets, calculated as the ratio of output per year (at the enterprise level) to the average annual total cost of fixed assets. At the level of industries, output or gross value added is used as an indicator of production, and at the level of the economy as a whole, the value of gross domestic product.

The return on assets is the volume of output divided by the average amount of industrial and production fixed assets at initial cost.

return on assets =

The rational use of fixed production assets is necessary to increase the production of the social product and the national income.

The economic effect of increasing the level of use of fixed assets is the growth of social labor productivity.

The return on assets shows how many rubles of proceeds from the sale of goods, products, works, services fall on the ruble of investments in fixed assets.

It should be noted that in the context of scientific and technological progress, a significant increase in capital productivity is complicated by a quick change of equipment that needs to be mastered, as well as an increase in capital investments directed to improving working conditions, nature protection, etc. Factors that increase capital productivity are shown in the diagram below.

Figure 1 Capital productivity growth factors

capital intensity

Capital intensity is the reciprocal of capital productivity. It characterizes how many fixed production assets account for 1 ruble of output.

Capital intensity is the average sum of industrial production fixed assets at the initial cost divided by the volume of output.

capital intensity =

Reducing capital intensity means saving labor.

The value of return on assets shows how much production is received from each ruble invested in fixed assets, and serves to determine the economic efficiency of the use of existing fixed assets.

The value of capital intensity shows how much money needs to be spent on fixed assets in order to obtain the required volume of production.

Thus, capital intensity shows how many fixed assets account for each ruble of output. If the use of fixed assets improves, then the return on assets should increase, and the capital intensity should decrease.

capital-labor ratio

The capital-labor ratio has a huge impact on the value of capital productivity and capital intensity.

Capital-labor ratio is an indicator that characterizes the value of fixed assets per employee.

capital-labor ratio =

The capital-labor ratio and capital productivity are interconnected through the indicator of labor productivity.

Labor productivity =).

In this way,

return on assets = .

In order to increase the efficiency of production, it is important that the outstripping growth of production is ensured in comparison with the growth of fixed production assets.

The profitability of fixed production assets (P) characterizes the amount of profit attributable to 1 rub. funds, and is defined as the ratio of profit (P) to the value of funds

Thus, we can conclude that for a comprehensive assessment of the effectiveness of the use of fixed assets, a system of indicators is used, including indicators of extensive (use of fixed assets by time) and intensive use (production output per unit of fixed assets), as well as general indicators (capital productivity, capital intensity and profitability by funds).

2 Evaluation of the management of fixed assets in the enterprise

2.1 Economic characteristics of the enterprise

Officially, the history of Energosbyt began on February 28, 1998. On that day, Orenburgenergo JSC issued an order No. 5-Ch "On improving the sales structure in Orenburgenergo JSC". In accordance with it, from March 1, 1998, the stations of OJSC "Orenburgenergo" transferred the functions of selling electric and thermal energy. A couple of months later, in April 1998, a department for the sale of heat and electrical energy. It was then, in 1998, that the legal foundations for the energy sales activities of OAO Orenburgenergo were laid, an effective (at that time) mechanism was created for introducing electricity restrictions to negligent consumers. On December 1, 1998, the Department for the sale of thermal and electric energy accepted from the network enterprises for servicing the South Ural railway. Finally, on April 1, 1999, a new enterprise appeared as part of Orenburgenergo OJSC - separate subdivision"Energosbyt". It was joined by the Office for the sale of thermal and electric energy, partly the marketing services of the Eastern and Central electrical networks, marketing services of the Orsk city electrical networks. To stop the unpaid supply of energy, to increase the share of "live" money in the total payment, to ensure the automation of calculations - these are just some of the tasks that the new enterprise had to solve. The tasks are not simple, but the young team of the Energosbyt OP was able to quickly navigate in a difficult and difficult situation. And as a result, already in 2002, RAO "UES of Russia" noted the work of the team. Claim-claim work was widely deployed. Settlement operations were placed under strict multi-level control. As a result, the level of sales entered the now familiar 100%, and the monetary component began to grow.

Table 1 Main indicators of accounting (financial) statements

	in thousand rubles	in thousand rubles	Absolute deviation, thousand rubles	Relative deviation, %


Other income and expenses
Interest receivable
Interest payable
Profit before tax
Income tax and other similar payments
Profit after tax

As can be seen from Table 1, according to the results of 2012, the revenue of OJSC "Orenburgenergosbyt" is less than the revenue of 2011 by 3,636.7 million rubles. First of all, this result is due to a change in the scheme for the return of cross-subsidization for losses in connection with the approval of differentiated tariffs for transmission services for the population and other consumers.

Decrease in expenses by 2,848.0 million rubles. mainly due to a reduction in the cost of electricity transmission.

Efficient management of financial flows ensured a higher income from financial operations compared to the previous year: by 6.4 million rubles. and a significant decrease in interest paid on short-term loans (by RUB 2.6 million less than planned).

The above factors led to a decrease in net profit actually received in 2012 compared to 2011 by 128.7 million rubles. At the same time, the company received a positive financial results, which testifies to the effectiveness of activities at the end of the reporting year.

The decrease in the balance sheet total in 2012 compared to 2011 by 34% (RUB 1,224.0 million) was primarily due to a decrease in short-term financial investments by RUB 1,167.4 million, as well as a decrease Money by 61.9 million rubles.

Table 2 The structure of the asset balance of JSC "Orenburgenergosbyt"

Indicators	in thousand rubles	Share as of 31.12.2011	in thousand rubles	Share as of 31.12.2012	Absolute deviation	Relative deviation
Intangible assets
Fixed assets and construction in progress
Other noncurrent assets
Deferred tax assets

Accounts receivable
Short-term financial investments
Cash
Total assets

The assets of JSC "Orenburgenergosbyt" at the beginning of 2012 amounted to 3,586.9 million rubles. The structure is dominated by current assets (92.19%), which are formed mainly due to accounts receivable(55.56%) and short-term financial investments (32.93%).

The share of non-current assets is 7.81% (mainly fixed assets and other non-current assets).

The assets of JSC "Orenburgenergosbyt" at the end of 2012 amounted to 2,324.9 million rubles. The share of current assets is 87.6%, the share of non-current assets is 12.4%.

The structure of current assets is dominated by accounts receivable - 84.21%.

On the liabilities side, the decrease in foreign currency by 34% in 2012 compared to 2011 was primarily due to a decrease in accounts payable by 1,040.5 million rubles.

Retained earnings increased by 4% compared to the previous year (13.3 million rubles).

Table 3 Structure of liabilities of OAO "Orenburgenergosbyt"

Indicators	in thousand rubles	Share as of 31.12.2011	in thousand rubles	Share as of 31.12.2012	Absolute deviation	Relative deviation
Authorized capital
Revaluation of non-current assets
Extra capital
Reserve capital
Undestributed profits
Deferred tax liabilities
Accounts payable
Estimated liabilities short-term
Other liabilities
Total liabilities

Liabilities of JSC "Orenburgenergosbyt" at the beginning of 2012 amounted to 3,548.9 million rubles. The structure is dominated by short-term liabilities (90.4%), which consist of accounts payable (83.21%) and reserves for future expenses (7.13%). As of December 31, 2011, the share of equity capital was 9.6%.

As of December 31, 2012, the Company's liabilities amounted to 2,324.9 million rubles. The structure is still dominated by short-term liabilities (84.78%).

At the end of the year, the share of accounts payable amounted to 53.89%. Reserves for future expenses occupy 0.67%. In 2012, there was an increase in the share of equity capital, which, as of December 31, 2012, was 15.22%.

Table 4 Liquidity ratios

Dynamics of the main indicators of the Company's liquidity: decrease in current liquidity amounted to 0.05, urgent 0.05, absolute decreased by 0.40. This is due to the fact that at the end of 2012, short-term financial investments decreased by 1,167.4 million rubles. Liabilities also significantly decreased (mainly accounts payable, by 1,040.5 million rubles).

Table 5 Profitability indicators of the enterprise

Positive profitability for all calculated indicators testifies to the effectiveness of the Company's activities. The decrease in earnings before interest, taxes and depreciation (EBITDA) amounted to 329.29 million rubles.

Table 6 Indicators of the financial stability of the enterprise

The increase in the indicator of financial independence by 0.06 is explained by the increase in retained earnings in the reporting period and, as a result, equity capital as a whole.

As of December 31, 2012 there was a decrease in the concentration ratio of borrowed capital (reverse to the indicator of financial independence) by 0.06.

Structure of the Company's capital as of December 31, 2012 is as follows: 15% - own funds, the share of borrowed capital - 85%.

Table 7 Indicators business activity enterprises

The decrease in the absolute value of revenue in 2012 resulted in an increase in the receivables turnover ratio by 8.32 days.

Accounts payable turnover increased due to the fact that accounts payable decreased more than revenue.

The turnover of funds decreased due to a decrease in cash on settlement accounts and cash desks of the enterprise on the reporting dates.

In accordance with the Articles of Association of OAO Orenburgenergosbyt, the Company is entitled, based on the results of the first quarter, six months, nine months and (or) the results of the financial year, to make decisions on the payment of dividends on placed shares. Decisions on the payment of dividends are made by the General Meeting of Shareholders.

Table 8 Distribution of net profit of the enterprise

Distribution of the Company's profit	2010 in thousand rubles	2011 in thousand rubles	2012 in thousand rubles
Retained earnings (loss)
reserve fund
Dividends
Investments
Repayment of losses of previous years

Retained earnings based on the results of 2012 were distributed in accordance with the decision of the annual general meeting of shareholders of OJSC "Orenburgenergosbyt" in 2013.

2.2 Analysis of the structure and dynamics of fixed production assets

At the present stage of economic development, the size and progressivity of the structure of fixed assets, their technical condition to a decisive extent predetermines the potential volume of industrial production, its production capacity. The actual output depends on the degree of use of the equipment. An important condition for the analysis of fixed assets is their correct grouping by composition, structure and types. Table 9 shows the composition and structure of fixed assets of JSC "Orenburgenergosbyt".

Table 9 Composition and structure of fixed assets for 2010-2012

The name of indicators	2010 in thousand rubles	Specific weight, %	2011 in thousand rubles	Specific weight, %	2012 in thousand rubles	Specific weight, %

land

structures
cars and equipment
vehicles
tools, production and household inventory
other fixed assets

It can be seen from the table that the structure of the fixed assets of the enterprise in the period under study did not noticeably change. The cost of all fixed assets increased from 2010 to 2012 by 7452 thousand rubles. or 3.79%. This happened due to an increase in the cost of machinery and equipment facilities from 60,423 thousand rubles. in 2010 to 61538 thousand rubles. in 2012 - the cost increased by 1.85%, also due to an increase in the cost of vehicles from 6239 thousand rubles. in 2010 up to 12001 thousand rubles. in 2012 or by 92.35% - due to the renewal of the transport fleet, in addition, compared to 2010, there was an increase in the cost of tools and inventory from 1975 thousand rubles. up to 2531 thousand rubles. in 2012, although in 2011 this amount was equal to 2601 thousand rubles.

Considering the structure of fixed assets, I would like to say that the largest share belongs to buildings - from 59.95% in 2010 and 57.68% in 2012, followed by machinery and equipment - 30.73% in 2010 and 30 16% in 2012, vehicles occupy in the total volume of fixed assets of JSC "Orenburgenergosbyt" from 3.17% in 2010 and 5.88% in 2012, the share of other fixed assets in 2010 was 3.30 %, and in 2012 - 3.18%, the smallest share belongs to land plots- from 1.18% in 2010 to 1.13% in 2012 and facilities - 0.75% in 2010 and 0.72% in 2012. The structure of fixed assets of OJSC "Orenburgenergosbyt" for 2012 shown in Figure 2.

Figure 2 Structure of fixed assets in 2012

Analyzing the structure of the OF, it is necessary to establish the ratio of the active and passive parts of the OF.

The active part of the PF at the analyzed enterprise includes machines and equipment that directly affect the object of labor, vehicles.

The ratio between the active and passive parts of the OF gives an idea of the production capacity of the enterprise

Let's analyze the ratio of the active and passive parts of the OF at the enterprise (tab. 10).

Table 10 The ratio of active and passive parts in the structure of production assets of the main activity

The data in Table 10 show that the largest share in the composition of production assets falls on their passive part. In 2010, it amounted to 66.09%, and in 2012 it decreased to 63.96%.

To analyze the movement of fixed assets, we will compile table 11.

Table 11 Analysis of the movement of fixed assets

These coefficients reflect, respectively, the degree of intensity of renewal, disposal of fixed assets.

From the above analysis, it can be seen that at the analyzed enterprise, the renewal rate is greater than the retirement rate for the entire period under study. This can be regarded as a positive moment in the activity of the enterprise. To analyze the state of the OF, the coefficient of wear of the OF is used, which characterizes their technical condition.

The higher the percentage of wear, the worse the quality state of the OF in relation to their original state.

At OAO Orenburgenergosbyt, the depreciation of fixed assets in 2012 significantly decreased compared to 2010. This can be seen from Table 12.

Table 12 Analysis of the technical condition of fixed assets

Decreased wear and tear of OF is associated with 0.069 in 2010 to 0.062 in 2012 due to the fact that in 2011 part of the equipment worked out the prescribed period specified in the technical passport.

The duration of use of equipment at the analyzed enterprise averages from 5 to 10 years. The percentage of physically obsolete equipment is 24.7%. In this regard, it is necessary to intensify the process of effective renewal, that is, it is necessary to replace old equipment with new, more progressive ones. The implementation of these processes is the most important condition for the efficiency of production.

2.3 Evaluation of the effectiveness of the use of fixed assets

Based on the data of the annual report of OJSC "Orenburgenergosbyt", we compile table 13, in which we reflect the balance sheet and average annual value of fixed production assets.

Table 13 Dynamics of the cost of fixed production assets

Engagement of fixed assets: indicators of capital productivity

When analyzing the indicators of the use of fixed assets, it makes sense to pay attention to the return on assets. This is understood as the ratio of indicators of the volume of products produced in a particular period to the average value for the same time interval, which characterizes fixed assets.

The indicator under consideration reflects the amount of products, calculated in value terms, produced by the enterprise in a particular period per conventional unit of the cost of funds, for example, 1 ruble. The higher the figures reflecting the return on assets, the more efficiently the fixed assets are used, the more balanced and stable the business model of the enterprise.

capital intensity

The most important indicators of the use of fixed assets also include capital intensity. It is calculated as the cost of the relevant funds, which falls on a conventional unit of output (as an option, also 1 ruble). The lower the capital intensity, the more economical will be the intensity of labor at the enterprise.

The indicators of expenditure of fixed assets considered by us are used in the study of various economic processes. For example, with regard to return on assets: this value shows what volume of production is received from the established unit of investment, and is used in assessing the economic efficiency of using funds. In turn, capital intensity is more intended to assess the amount of financial resources that need to be invested in the relevant funds in order to obtain the required volume of output.

Capital-labor ratio

Consider other significant indicators of the use of fixed assets. This can be considered an indicator that reflects the current level of capital-labor ratio of the enterprise. This indicator is used to assess the degree of equipment of the company's employees with the necessary infrastructure. The capital-labor indicator most often correlates with capital productivity or with figures reflecting labor productivity.

Dynamics of the state of funds

The indicators under consideration, which characterize the efficiency of the use of fixed assets, it is useful to consider with indicators reflecting the dynamics of the corresponding resources. These can be coefficients - renewal of funds, their disposal, growth, the intensity of the pace of renewal, as well as liquidation. Let's consider them in more detail.

The renewal coefficient reflects the cost indicators for key production assets received by the company for a specific period of time, which is divided by the cost of current resources that are at the disposal of the enterprise. What is its usefulness?

The indicator under consideration makes it possible to estimate the ratio of the value of funds that were introduced during the year to indicators characterizing the value of resources as of the end of the year. This indicator can be supplemented by an income coefficient. It is calculated as the ratio of the value of the funds received by the enterprise and the corresponding indicator reflecting the value of the funds that the company has at the end of the year.

The retirement rate is defined as the value of the assets that retired from production in a particular period, divided by a value that reflects the value of fixed assets that were in the enterprise at the beginning of the corresponding period.

Indicators characterizing the use of fixed assets also include the growth rate. This indicator is defined as the sum of the increase in the volume of funds, divided by the value of the fixed assets that the enterprise had at the beginning of a particular period.

Another important indicator is the coefficient reflecting the intensity of resource renewal. It is defined as the value of retired funds during the year, which is divided by the corresponding indicator that reflects the receipt of funds during the year.

The liquidation ratio is determined by dividing the liquidated funds by those that were at the disposal of the enterprise at the beginning of the year.

In some cases, the considered indicators of the use of fixed production assets are supplemented by a replacement factor. It is calculated as the value of funds that are liquidated divided by the corresponding indicator for new funds.

Analysis of the current state and engagement of funds

The indicators of the efficiency of the use of fixed assets considered by us can, on the one hand, be the subject of a separate analysis aimed at identifying the quality of business processes, on the other hand, complement other analytical procedures aimed at identifying the potential for optimizing production.

So, the corresponding direction of work may be associated, first of all, with the study of groups of key factors affecting the efficiency of the use of fixed assets. Among the possible factors of the appropriate type are those that:

associated with the presence of certain infrastructure resources at the enterprise;
affect the provision of employees of the enterprise with the necessary objects of labor;
associated with the dynamics of the involvement of labor resources in the enterprise.

The main task of analysts in this case is to determine how these factors correlate with indicators of the efficiency of using fixed production assets. In the course of performing the relevant work, it is necessary to identify how the noted factors affect the intensity of the release of goods. Consider an example of an algorithm for analyzing the effectiveness of using fixed assets using the example of factors of the first type.

Infrastructure as a factor in the effectiveness of the use of fixed assets

Infrastructure in this case should be understood as a set of labor tools that are used by employees of the enterprise to produce products or to service certain production operations. The key sources for the analysis of the impact of the factors in question are likely to be documents related to accounting, inventory cards, acts of acceptance and transfer of funds, various invoices reflecting the turnover of fixed assets within the enterprise, documents that record the appeal to repair services.

The first stage of the analysis will include a study of the structure of fixed assets. In the course of solving this problem, it is necessary, first of all, to calculate the ratio various types resources to their total cost. If the indicators of the use of fixed assets in terms of the structure of the corresponding resources show an increase in those infrastructure components that directly determine the volume of output of goods, then we can talk about the positive dynamics of capital productivity.

The next task is to calculate the key coefficients that reflect the intensity of the pace of renewal, the disposal of funds, or the growth of fixed assets. The way in which it is possible to determine the corresponding indicators of the movement and use of fixed assets, we have considered above. It is recommended to calculate these coefficients for several periods at once in order to be able to track the dynamics of the marked processes. Experts also believe that it is advisable for an enterprise to investigate the age of various types of infrastructure equipment and group fixed assets based on their service life. This will allow determining the share of resources that are characterized by the highest efficiency of equipment with average performance, as well as the share of outdated infrastructure.

In some cases, this grouping can be supplemented by such indicators of the use of fixed production assets, such as coefficients reflecting the degree of wear and tear. Comparison of these indicators will allow, again, to monitor the state of the company's resources in dynamics.

Technological level of infrastructure as a factor of production efficiency

What other indicators can predetermine the efficiency of production, apart from those that we have considered above? Among these, modern researchers identify parameters that allow assessing the technological level of an enterprise's infrastructure. This is logical: it may well be that two firms will have equipment with the same cost, but different performance due to differences in the level of technology involved in the production of devices.

A company's business model with more modern infrastructure is likely to be measurably more efficient. The criteria for determining the level of manufacturability of equipment in an enterprise can be very different. Modern researchers recommend grouping certain infrastructure resources depending on whether they are:

manual devices;
devices that are partially mechanized;
devices with partially automated control;
fully automatic devices;
the programmable equipment functioning with participation of the person;
fully autonomous programmable devices.

Based on the appropriate grouping, indicators of the condition and use of fixed assets can be determined in the form of infrastructure mechanization levels.

Infrastructure maintenance indicators

Another significant criterion for evaluating the effectiveness of using funds is indicators that reflect the intensity of maintenance of the production infrastructure. The corresponding indicators of the use of fixed assets of the enterprise can be very different. Modern researchers distinguish 2 main ones:

the level of labor mechanization;
indicators of labor automation.

The first parameter is defined as the number of employees involved in the maintenance of the mechanized infrastructure, divided by the total number of employees in production. The second indicator is defined as the number of employees involved in the maintenance of automated devices, which is divided by the number of production personnel.

Infrastructure Usage Indicators

Another important criterion for the effectiveness of the use of fixed assets is the values that form indicators of the use of infrastructure. It is possible to form two main indicators here.

First, it is a coefficient reflecting the extensive use of production equipment. It is defined as the number of hours of operation of the equipment, which is divided by the corresponding planned indicator.

Secondly, it is a coefficient reflecting the intensive use of infrastructure. It is determined by means of complex formulas that involve comparing indicators of the quantity of output with planned ones, as well as comparing measurement results for different periods or with production indicators that are recorded at other factory lines or enterprises of a similar profile.

Enterprise reserves

The indicators we have considered, characterizing the efficiency of the use of fixed assets, can be supplemented by indicators that reflect the presence of some reserves in the enterprise that can be used to increase the volume of output of goods.

These may be, in particular, stocks of equipment that has been delivered to the enterprise, but not taken into account as part of the production infrastructure. Another potential reserve of the company is the use of shifts when using the infrastructure. A very effective measure to increase the productivity of factory lines can be the elimination of the causes that predetermine equipment downtime.

Another effective back-up mechanism is to reduce the idle time of infrastructure equipment. Another possible resource that allows you to increase the intensity of the functioning of factory lines is the implementation of organizational measures aimed at optimizing the time costs associated with the production of one unit of goods. This approach can be supplemented by making decisions about the direction of the necessary investments in the purchase of more advanced elements of production lines.

Summary

So, indicators of the efficiency of the use of fixed assets in an enterprise can be presented in a fairly wide range of varieties. They can be conditionally classified into those that allow you to evaluate current performance production processes, as well as those through which it is possible to monitor certain business processes in dynamics. There are general indicators of the use of fixed assets, and there are those that allow you to detail business processes depending, for example, on the level of manufacturability of production equipment.

The need to use certain indicators may be predetermined by the current tasks facing the company's management. For example, if we are talking about building a strategic planning model, then general indicators may be a priority; if the goal is to increase the production rate of a particular product, then indicators that indicate the effectiveness of specific production lines can be investigated.

Indicators of the level of use of fixed assets are useful in terms of determining the priority items for investing funds in the form of retained earnings, loans or financial assistance provided to businesses by the state or partner organizations. In this sense, the quality of analytical work in the areas that we mentioned above can be a determining criterion for the effectiveness of the use of appropriate financial resources.

The indicators of the effectiveness of the use of fixed assets of an enterprise that we have considered can be a significant component of the analysis of the effectiveness of a business model. For firms specializing in the industrial production of goods, the corresponding procedure is a necessary condition for ensuring competitiveness, optimizing the business model in terms of increasing the company's profitability, expanding the geography of its presence in the market by increasing the investment attractiveness of the brand.

Indicators of the efficiency of the use of fixed production assets can complement reporting - accounting, tax. Above, we noted that a number of indicators necessary for conducting analytical work to study the company's business model are determined based on the information that includes just the same accounting documentation.

A system of indicators is used to assess the level of use of fixed production assets.

I. General indicators of OS usage:

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

where F o - capital productivity;

TP - the volume of marketable products, rub.;

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

2. capital intensity is the reciprocal of capital productivity. It shows the share of the cost of fixed production assets attributable to each ruble of output:

where F e - capital intensity.

The return on assets should tend to increase, and the capital intensity should tend to decrease.

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

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

H ppp - average headcount PPP per year.

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

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

5.Profitability of fixed assets (fundamental profitability) shows the share of profit attributable to the ruble of the cost of the OS:

where P - profit (balance sheet or net).

6. The criterion for the effectiveness of the use of the BPF in the enterprise(E ef). Shows how many percent of the increase in labor productivity is accounted for by 1% of the increase in capital-labor ratio:

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

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

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

1. The coefficient of receipt (input) K in:

2. Renewal coefficient K about:

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

3. Retirement rate K vyb:

4. Liquidation coefficient K l:

5. Growth coefficient K pr:

6. Replacement coefficient K deputy:

7. Coefficient of expansion of the fleet of machinery and equipment K ext:

K ext \u003d 1 - K deputy.

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

1. Serviceability coefficient (Ke):

2. Wear coefficient (K and):

K r + K u = 1.

IV. The use of equipment is characterized by indicators:

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

where Ф f is the time actually worked by the equipment, hours;

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

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

where В f - the actual volume of output for the period, rub.;

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

3. The coefficient of integral use of equipment 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 = K e * K and .

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

where t s is the number of worked machine-shifts;

N is the total number of equipment;

MS 1, 2, 3 - the number of machine-shifts of equipment operation in only 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 OF and production capacities:

Reducing equipment downtime and increasing the coefficient of its shift;

Replacement and modernization of worn out and obsolete equipment;

Introduction of the latest technology and intensification of production processes;

Rapid development of newly commissioned capacities;

Motivation for the effective use of fixed assets and production capacities.

When planning and analyzing the use of the BPF, a system of indicators is used, including general, private and auxiliary indicators.

BUT) To general indicators characterizing the effectiveness of the use of BPF include capital productivity, capital intensity, capital-labor ratio.

The return on assets shows what part of the output we produce when using a unit of OPF. In general terms, return on assets is determined by:

where Q TP is the number of marketable products produced in physical or value terms;

With opf - the average annual cost of opf.

If an enterprise produces homogeneous products, then when calculating the return on assets, one can take into account the volume of output in kind (in tons, m 3, m, etc.).

If the enterprise produces heterogeneous products, then when calculating the return on assets, the volume of marketable products is taken into account in value terms.

where Q i - the number of products of the i - type;

P i - the price of products of the i -th type.

The average annual cost of the OPF is determined as follows:

where CNG is the cost of OPF at the beginning of the year;

C BB - cost of fixed assets put into operation;

SEL is the cost of the fixed assets retired from operation;

n 1 - the number of months of work from the moment the BPF was introduced until the end of the input;

n 2 - the number of months from the moment of liquidation of the OPF until the end of the year.

If the value of the introduced or the value of the retired OPF or the months of their introduction and disposal are not specified, then when calculating the average annual cost, a simplified approach can be used that gives approximate results:

where C KG is the cost of OPF at the end of the year.

The inverse indicator of capital productivity is capital intensity, which shows the cost of OPF spent per unit of output:

The capital-labor ratio is defined as follows:

where N PPP is the number of industrial and production personnel.

In dynamics, this value should increase, because. technical equipment and, consequently, labor productivity depend on it.

B) Partial indicators of the efficiency of equipment use:

Extensive use ratio, i.e. use of equipment over time.

For approach 1, this coefficient is determined as follows:

where T EFF is the actual effective fund of equipment operation time;

Т EFPL is the planned effective fund of equipment operation time.

where T out is the number of days off and public holidays during which the equipment was not in operation;

T k - calendar fund of the equipment operation time;

P rem - equipment downtime in all types of repairs.

where N i is the number of repairs;

t i is the time of one repair.

According to the second approach, if it is necessary to determine the use of equipment by time in comparison with the calendar time fund, then the following formula is used:

Extensive use of equipment is characterized by the following factors:

The shift coefficient of equipment operation, which shows how many shifts each piece of equipment works on average annually and is determined as follows:

where T ST - the total number of machine-shifts worked out by equipment of this type during the day;

N ST - the number of machines that worked in the largest shift.

The equipment load factor is set for the entire fleet of machines in the main production. It is calculated as follows:

where T E is the labor intensity of manufacturing all products on this type of equipment;

T EF is an effective fund of the operating time of this equipment.

In practice, the load factor is usually taken equal to the value of the shift factor, reduced by 2 times (for two-shift operation) or 3 times (for three-shift operation).

The coefficient of utilization of the shift mode of the operating time of the equipment is determined as follows:

where K SM is the equipment shift ratio achieved in this period;

T CM - the duration of the shift established at this enterprise.

The coefficient of intensive use of equipment is determined as follows:

where q Ф - the actual performance of the equipment;

q max is the maximum possible design capacity of the equipment.

Under the productivity of the equipment understand the amount of products produced per unit of time.

The coefficient of integral use of equipment is determined as follows: