Introduction

Economics as a science began to develop actively in the 20th century due to changes in the political and socio-economic systems of the world. The definition of such a parameter as the average annual cost of fixed assets (abbreviated SSOF) is necessary to identify the efficiency of property use, which is very important for the successful functioning of the enterprise. average annual cost of fixed assets Amortization fund size. In order to determine the annual size of the depreciation fund, it is necessary to group fixed assets for which the same depreciation rates are established. For each of these groups, SSOF is determined. The resulting value must be multiplied by the depreciation rate (in percent).

Average annual cost of fixed assets

production extensiveness labor fund

The average annual cost of fixed assets is calculated by directly dividing their price by 12 and multiplying by the number of months of their operation in the economy. value of fixed assets The average annual value of fixed assets that are being retired is calculated in the same way, except that they are multiplied by the number of months they have not functioned on the farm. The average annual cost of fixed assets, calculated according to this formula, will later help determine the return on assets parameter. Determining the norms of depreciation deductions The Council of Ministers of the Russian Federation centrally determines the norms that are the same for all sectors of the national economy, divided into groups and divided into types of fixed assets. They involve depreciation for the complete and thorough repair of labor tools, as well as for their complete restoration. Profit from activities Practice financial planning enterprises where the planned year, in comparison with the reporting year, did not bring significant changes in the structure and composition of fixed assets, allows you to determine the SSOF in general for the enterprise and apply the average depreciation rate that actually prevailed in the reporting year. the average annual cost of fixed assets formula. If in the planned year at this enterprise there is no capital investments, then these deductions are sent to finance capital investments of other subordinate enterprises in the order of redistribution of funds. An important resource for financing capital investments is the profit from the main activity. The entire amount of profit that will subsequently be directed to financing is revealed by calculations in the process of direct distribution of income, as well as the development financial plan organizations. The average annual cost of fixed assets is needed to determine such important parameters as capital productivity, capital intensity and capital-labor ratio. Now, knowing how to calculate this parameter, you can properly and successfully organize your business.

The average annual value of fixed assets is determined as the quotient of dividing by 12 the amount obtained by adding half of the value of fixed assets at the beginning and end of the reporting year and the value of fixed assets on the first day of all other months of the reporting year.

Relative indicators are:

• * The technical condition of fixed production assets is determined primarily by the degree of their deterioration.
• * The depreciation coefficient of fixed assets (Kizn) is determined as of the beginning and end of the year according to the formula

Kizn \u003d Physical / F,

where Fizn -- the amount of accrued depreciation of fixed assets for the entire period of operation at the beginning (end) of the year, rub.;

F -- fixed assets at their original (book) value at the beginning (end) of the year, rub.

The depreciation coefficient is determined according to accounting and reporting data (form No. 20 "Report on the availability and movement of fixed assets"). At the same time, the lower the depreciation coefficient, the better the physical condition of fixed assets.

For example, the availability of fixed assets at the beginning of the year amounted to 5213 thousand rubles, at the end of the year - 5543 thousand rubles. The amount of depreciation of fixed assets at the beginning and end of the year for the joint-stock company amounted to 1381 and 1386 thousand rubles, respectively, then the depreciation coefficient of fixed assets will be equal to:

at the beginning of the year 1381: 5213 = 0.265 or 26.5%;

at the end of the year 1386: 5543 = 0.250 or 25.0%.

Consequently, the physical condition of the fixed assets of the enterprise has improved somewhat. Their depreciation coefficient at the end of the year compared with the beginning of the year decreased by 0.015 (0.265 - 0.250), or 1.5%.

Reducing the degree of depreciation of fixed assets is achieved through the commissioning of new fixed assets and the elimination of old worn-out fixed assets.

When assessing the state of fixed assets, the coefficients of renewal and disposal of fixed assets are calculated. The coefficient of renewal of fixed assets for the corresponding year is calculated by the formula:

Kobn = Fvved / Fk

where Kobn -- the coefficient of renewal of fixed assets;

Fvved -- the cost of newly commissioned fixed assets for the year (period), rub.;

FC -- the value of fixed assets in the balance sheet at the end of the year, rub.

For example, in an organization in the reporting year, new fixed assets were put into operation in the amount of 570 thousand rubles, the availability of fixed assets at the end of the year was 5543 thousand rubles. The renewal coefficient was 0.103 (570: 5543), or fixed assets were updated by 10.3% over the year.

The retirement rate of fixed assets for the analyzed year is determined by the formula:

Kvyb \u003d Fvyb / Fn

where Kvyb -- the coefficient of disposal of fixed assets;

Fvyb - the cost of retired fixed assets for the analyzed year, rub.;

Fn -- the value of fixed assets according to the balance sheet at the beginning of the year, rub.

For example, in an organization, the disposal of fixed assets for the year amounted to 240 thousand rubles, the availability of fixed assets at the beginning of the year - 5213 thousand rubles. The fixed assets retirement ratio was 0.046 (240: 5213), or 4.6%.

To characterize the provision of fixed assets, indicators of capital-labor ratio and technical equipment of labor are determined at the beginning and end of the year (or on an average annual basis).

The capital-labor ratio (FC) is determined by the formula:

FV \u003d F / H or FV \u003d Fs / Hs

where F -- the value of fixed assets at the beginning (end) of the year, t. Rub.;

H - the number of employees at the beginning (end) of the year, people;

Fs -- the average annual cost of fixed assets, rubles;

Chs - the average annual number of employees, people.

For example, in an organization, the number of trade workers at the beginning of the year was 860 people, at the end of the year - 880. The cost of all fixed assets of trade at the beginning of the year amounted to 5213 thousand rubles, at the end of the year - 5543 thousand rubles. Hence, the capital-labor ratio is:

at the beginning of the year 5213 / 860 = 6062 rubles,

at the end of the year 5543 / 880 = 6299 rubles.

Consequently, the capital-labor ratio in the organization at the end of the year compared with the beginning of the year increased by 237 rubles. (6299 - 6062), or 3.9%.

Task 1

Based on the data in the table, determine the impact of the efficiency of using fixed assets on the volume of output, using the methods of absolute and relative differences. Formulate conclusions.

Return on assets is one of the general indicators of the level of use of fixed assets. Return on assets is expressed as the ratio of the cost of products manufactured in a year to average annual cost fixed production assets.

f - return on assets

N - the volume of output, thousand rubles.

F - the average annual cost of fixed production assets, thousand rubles.

bases \u003d 22500 \u003d 1.1780 rubles.

f fact \u003d 22500 \u003d 1.2098 rubles.

Let us analyze the influence of the factor of resource use on the change in the volume of production by the method of absolute differences.

We use a two-factor model that links the performance indicator (production output) with indicators of the use of fixed production assets:

Influence of a change in a factor on a change in the effective indicator:

ДNF = ДF xf0 = +200x1.1780 = +235.6 (thousand rubles)

ДNf \u003d F1 x D f \u003d 19300 x 0.0318 \u003d +613 (thousand rubles)

ДNF + ДNf = 235.6 + 613.74= 849.34 (thousand rubles)

The calculation results allow us to draw the following conclusions: the sales volume increased in the reporting period by 3.78%, which is 850 thousand rubles; the main production assets were used quite effectively; The growth in sales volume was partly due to an increase in their average annual value (the impact of this factor was 235.6 thousand rubles), but the sales volume increased mainly due to more efficient use of fixed assets, the increase in capital productivity led to an increase in sales by 613 thousand rubles.

You can also use the relative difference method. First of all, it is necessary to transform the model, replacing the qualitative indicators with formulas for their calculation.

The impact of changes in the cost of OPF and capital productivity on changes in the volume of output:

D NF \u003d N0 x (kF - 1) \u003d 22500 x (1.011 - 1) \u003d +247.5 (thousand rubles)

D Nf \u003d N0 x (kN - kF) \u003d 22500 x (1.0378 - 1.011) \u003d +603 (thousand rubles),

where kF is the coefficient of change in the average annual cost of the OPF;

kN - coefficient of change in profit from sales.

The combined influence of factors:

ДNF + ДNf = 247.5 + 603 = 850.5 (thousand rubles).

Thus, the increase in sales is due not only to an increase in the cost of OPF, but also, to a greater extent, an increase in the efficiency of the use of OPF. The calculations made indicate the predominant effect of the increase in the return on assets of the OPF on the increase in sales (603 thousand rubles).

Task 2

Calculate the quantitative influence of factors on the performance indicator using the method of chain substitutions. According to the results factor analysis write an analytical conclusion.

Factors affecting the results of financial and economic activity are interconnected and interdependent. The calculation and evaluation of the influence of factors on the change in performance indicators is called factor analysis.

Calculation of the influence of factors by the method of chain substitution:

where MZ is the mass of harvested raw materials

N - product release

UR - specific material consumption

МЗpl \u003d 8620 * 0.215 \u003d 1853.3

MZf \u003d 8750 * 0.21 \u003d 1837.5

Total change in output:

Including due to a change in the mass of harvested raw materials, the specific consumption of raw materials is 15.5 thousand rubles. (1853-1837)

To establish how the material costs per unit of production have changed, you need to multiply the difference between the specific consumption of the replacement material (UR1) and the specific consumption of the material to be replaced (UR0) by the price of the material to be replaced (C0), and the difference between the price of the replacement material (C1) and the price of the material to be replaced material (C0) - by the specific consumption of the replacement material (UR1) and then add the results:

UMP=(UR1-UR0)*C0;

UMZ \u003d (C1-C0) * UR1.

UMP \u003d (0.21-0.215) * 7000 \u003d -35 (thousand rubles);

UMP \u003d (7600-7000) * 0.21 \u003d + 126

126-35=+91 (thousand rubles)

Thus, the plan for the production of the product was overfulfilled due to a decrease in the specific consumption of materials (-35 thousand rubles), although at the same time the cost of materials increased. Material costs per unit of production have changed by 91 (thousand rubles) Zf - mass of raw materials, t., actual raw materials

Zpl - mass of raw materials, t., planned raw materials

Zpl \u003d VPf * UR

UR - consumption of raw materials for the production of 100 pcs. products, t

VP - planned output

Zpl \u003d 8620 * 0.215 \u003d 1853.3 t

Zf \u003d 8750 * 0.21 \u003d 1837.5 t

Total change in output

DVVPtotal \u003d 8750-8610 \u003d +130 (thousand pieces)

including due to changes in the mass of consumed raw materials

Zpl - Zf \u003d 1837.5-1853.3 \u003d -15.8 t

specific consumption of raw materials

UR \u003d 0.21-0.215 \u003d 0.005 t

• 1.8750 -8620=130 plan overfulfillment;
• 2.0 .215-0.21 = 0.005 reduction in the specific consumption of material per 1000 pieces. products;
• 3.7000 -7600 \u003d [-600] increase in cost per 1 ton from the planned one;
• 4.12973.1 -13965 = [-99.9] increase material costs for the entire output of the product from the planned one;

Despite the increase in the cost of production of 1 ton of material and the increase in material costs for the entire production of the product, the overfulfillment of the plan for the production of products according to the above table was achieved due to a decrease in the specific consumption of material by 1000 pieces. products.

Using the data in the table, we calculate the material yield indicators according to the formula:

where O is the volume of output for the year, M is the material costs. Mo0 = O0 / M0 = 8620 / 12973.1 = 0.661 (rubles); Mo1 = O1 / M1 = 8750 / 13965 = 0.627 (rubles). Thus, the deviation from the plan will be in terms of material costs: М1 - М0 = 13965 - 12973.1 = 991.9 (thousand rubles); in terms of material return: Mo1 - Mo0 \u003d 0.661 - 0.627 \u003d 0.034 (rubles). Percentage of plan fulfillment in terms of output volume for the year: (О1 / О0) * 100% = (8750 / 8620) * 100% = 101.51%; for material costs: (M1 / M0) * 100% = (13965 / 12973.1) * 100% = 107.65%; in terms of material efficiency: (Mo1 / Mo0) * 100% = (0.627 / 0.661) * 100% = 94.86%. The dependence of the volume of output on factors (material costs, material productivity) can be described using a multiplicative model:

Ousl1 \u003d M1 * Mo0 \u003d 13965 * 0.661 \u003d 9230.87 (thousand rubles);

Ousl1 \u003d Ousl1 - Oo \u003d 9230.9 - 8620 \u003d 610.87 (thousand rubles).

Osl2 = O1 - Osl1 = 8750 - 9230.87 = -480.87 (thousand rubles).

Thus, the change in the volume of output was positively affected by an increase of 0.034 rubles. material efficiency, which caused an increase in output by 610.87. The change in the volume of output was negatively affected by an increase of 99.9 thousand rubles. material costs, which caused a decrease in output by 780.87 thousand rubles. So, despite the increase in the cost of producing 1 ton of material and the increase in material costs for the entire output of the product, the overfulfillment of the plan for the production of products according to the above table was achieved due to a decrease in the specific consumption of material by 1000 pieces. products.

Task 3

Determine the increase in production from the elimination of losses of working time. The amount of lost time amounted to 350 man-hours per year. The average hourly output of one worker is 800 rubles. Knowing the amount of loss of working time in man-hours and the actual output (average hourly) of one worker, it is possible to determine the amount of losses in holistic terms through the volume of non-fulfillment of services and in labor productivity, which will amount to 350 * 800 = 280,000 rubles. The increase in production from the elimination of losses of working time is 280,000 rubles.

According to the table, calculate by the method of absolute differences;

• 1) the impact on the deviation in the volume of output compared to the plan for changing the total number of days worked by workers;
• 2) the impact on the deviation in the volume of output compared to the plan for changing the average daily output of a worker.

Based on the results of the calculations, write an analytical conclusion.

The dependence of the size of production on labor factors is mathematically formulated as follows:

VP \u003d SHR * SRDN * SRSM * PST

VP \u003d UDR * SRSM * SRDN * PPT.

where VP - output,

SHR - the average number of workers,

avg - the average number of days worked by one worker per year,

СРСМ - the average number of hours worked by one worker per day,

PTC - hourly labor productivity,

UDR - the proportion of workers in the composition of employees.

We will calculate the influence of factors on the volume of manufactured products by the method of absolute differences. Unknown characteristics are calculated based on the initial data:

1. The proportion of workers in the composition of employees

UDR \u003d SHR / MF,

where MF is the average number.

UDR O \u003d 200/235 \u003d 0.852

UDR f = 195/240=0.813

DUDR = 0.039

UDRO O \u003d 172/235 \u003d 0.733

UDRO f \u003d 176/240 \u003d 0.733

where UDRO - the share of the main workers in the composition of employees

DUDRO = 0.0

UDROR O \u003d 172/200 \u003d 0.86

UDROR O \u003d 176/195 \u003d 0.903

where UDROR - the share of the main workers in the composition of all workers

DUDROR = 0.043

2. Hourly labor productivity

PST \u003d VP / HOUR,

where HOUR is the number of man-hours worked.

PTC O working \u003d 320450/360 \u003d 890.139 rubles

PTC f working \u003d 288975/ 342 \u003d 844.956 rubles

DPTF = 45.183

PTC O working base = 320450/314.61 = 1018.563 rubles

PTC f working basic = 288975/318.003 = 908.718 rubles

DPTF = 109.845

3. Average number of days worked by one worker:

SRDN=DN/SHR,

where DN is the number of man-days worked.

avg p pl = 46000/200 = 230

avg r f = 43880/195 = 225.026

D avg working = 225..026-230 = -4.974

avg op pl = 40560/172 = 235.814

avg or f = 40490/176 = 226.201

D SRDN main working \u003d 226.201-235.814 \u003d - 9.613

4. Average working day

SRSM = HOUR/DAY.

SRSM op pl \u003d 314.61 / 40.56 \u003d 7.757

SRSM or f = 318.003/40.49 = 7.854

SRSM p pl \u003d 360.00 / 46.00 \u003d 7.826

SRSM rf = 342.0/43.88 = 7.794

5. Average daily output of a worker

DVpl slave \u003d 320450: 46.00: 200 \u003d 34.832 (r.)

DVfact work \u003d 288975: 43.88: 195 \u003d 33.772 (r.)

DVpl main work \u003d 320450: 40.56: 172 \u003d 45.934 (r.)

DVfact main slave \u003d 288975: 40.49: 176 \u003d 40.551 (r.)

6. Days worked by one worker (one main worker per year (D):

Dplr \u003d 46000: 200 \u003d 230.00

Dfr \u003d 43880: 195 \u003d 225.026

DD p = 225.026 -230.00 = -4.974

Dplor \u003d 40560: 172 \u003d 235.814

Dfor = 40490: 176 = 230.057

DD op \u003d 230.057 - 235.814 \u003d - 5.757

To analyze the influence of labor factors on the size of output, we use calculations.

We find the effect on the size of output according to the original formula by the method of differences - the factor under study is presented as a difference between the actual indicator and the planned one, other characteristics of the formula must have planned values.

1. For example, we find the influence of the change in the number of main workers as follows:

VP \u003d (SChRf - SChRpl) * SRDNpl * SRSMpl * PTCpl

2. Change in annual output when changing the number of days worked by one worker

DGWr \u003d UDf * DD * DV pl \u003d 0.813 * (-4.974) * 265.9574 \u003d -1075.495 (thousand rubles)

DGVor \u003d UDf * DD * DV pl \u003d 0.903 * (-5.757) * 265.9574 \u003d -1382.5984 (thousand rubles)

The volume of production is also determined by a number of factors:

VPpl \u003d Kpl * Dpl * Ppl * SVpl \u003d 200 * 195.75 * 7.76 * 890.14 \u003d 27042.81 (t. R.)

VPcr \u003d Krf * Dpl * Ppl * SVpl \u003d 195 * 195.75 * 7.76 * 890.14 \u003d 26366.74 (t. R.)

VPd \u003d Krf * Df * Ppl * SVpl \u003d 95 * 182.73 * 7.76 * 890.14 \u003d 24626.47 (t. R.)

VPp \u003d Krf * Df * Pf * SVpl \u003d 195 * 182.83 * 7.854 * 890.14 \u003d 24924.78 (thousand rubles)

VPsv \u003d Krf * Df * Pf * SVf \u003d 195 * 182.83 * 7.854 * 844.956 \u003d 23659.58 (thousand rubles)

DVPtotal \u003d VPsv - VP pl \u003d 23659.58-27042.81 \u003d -3383.23 (thousand rubles)

DVPkr \u003d VPkr - VP pl \u003d 26366.74-27042.81 \u003d -676.07 (thousand rubles)

DVPd \u003d VPd - VP kr \u003d 24626.47-26366.74 \u003d -1740.27 (thousand rubles)

DVPp \u003d VPp - VP d \u003d 24924.78-246262.47 \u003d + 298.31 (thousand rubles)

Total: -3383.23-676.07-1740.27+298.31=-5501.26 (thousand rubles)

A negative impact on the volume of production was made by such a factor as the number of days worked by one worker (-4.974), and the main worker (-9.613) was positive - average duration working day.

According to our data, the average daily output of a working enterprise is lower than planned.

VPor \u003d (176-172) * 235.814 * 7.76 * 1018.563 \u003d + 7455541.4 rubles

Vpr \u003d (195-200) * 235.814 * 7.854 * 890.139 \u003d - 8243057.1 rubles

According to our data, the average daily output of a working enterprise is lower than planned by 11.72%. It decreased due to a decrease in the share of workers in the total number of PPPs, as well as extra-planned full-day and intra-shift losses of working time, as a result of which it decreased by 7.98, 8.64 and 4.97 thousand rubles, respectively.

Thus, analyzing the data table., We can draw the following conclusions: positively on the size of output affected by an increase in the number of key workers and increased productivity. But the size of output could have been even higher if the share of workers in the workforce had not decreased, if the number of working days had not decreased compared to the planned indicator and the duration of the shift had remained at the planned level.

Task 4

Using the data presented in the table, calculate the impact of the extensiveness and intensity of the use of labor tools on the dynamics of sales proceeds. Calculation of factors to produce any method of factor analysis. Based on the results of the calculations, write an analytical conclusion.

Index	Unit	Symbol			Rates of growth, %
1. Revenue from the sale of products
2. Human resources: a) the average number of employees b) wages with accruals			11628	11900	100.3 102.3
Material costs
Basic production assets: a) the value of fixed production assets: b) depreciation.			74350	78581	105.7 105.0
working capital
Total costs (cost)
Costs per 1 ruble of products
Product profitability
Output per worker
Salary intensity
return on assets
Material return
turnover working capital
ROI

Factor analysis of profit:

Where P - profit

N - sales proceeds

S - cost

There are the following types of deterministic analysis models - additive models - models in which the factors (xi) are included in the form of an algebraic sum. For example,

where S is the cost of production

M - material costs

U - labor costs

A - depreciation

Spr - other costs.

Spl=50228+11628+8311=70167 (thousand rubles)

Sf=52428+1190+8726=73054 (thousand rubles)

Multiple models - models that represent the ratio of factors, for example,

Where Z is the cost of 1 ruble of production.

A mixed and additive model can be obtained with a new set of factors.

R - average number of employees

D - labor productivity of 1 worker (average annual output per 1 worker)

The size of the wage fund depends on three factors: the number of employees, output per 1 worker and wage intensity.

Dpl \u003d 79700: 381 \u003d 209.186

Dfact=83610:382=218.874

Z emcpl \u003d 11628: 79700 \u003d 0.146

Z emf = 11900: 83610 = 0.142

Let us analyze the influence of extensive and intensive factors of resource use on the change in the volume of production by the method of absolute differences.

In accordance with the deterministic approach, we use two-factor models that link the performance indicator (sales volume) with quantitative and quality indicators use labor resources, fixed production assets, materials and working capital:

Calculate the impact of changing factors on the change in the performance indicator

D N R \u003d DR x D0 \u003d +1 x 209.186 \u003d +209.186 (thousand rubles)

DND \u003d Rf x DD \u003d 382 x 9.688 \u003d +3700.816 (thousand rubles)

DNR + DND = +209.186 + 3700.816 = 3910 (thousand rubles)

DNF \u003d DF xf0 \u003d 4231x1.072 \u003d +4535 (thousand rubles)

ДNf \u003d Ff x D f \u003d 78581 x -0.008 \u003d -628.648 (thousand rubles)

ДNF + ДNf = 4535 -628.648= 3906.32 (thousand rubles)

DNM = DMxN0 = 2200x1.587 = +3491.4 (thousand rubles)

DNm \u003d Mf x Dm \u003d 52428 x 0.008 \u003d +419.424 (thousand rubles)

DNM + DNm = 3491.4 + 419.424 = 3910.824 (thousand rubles)

DNE \u003d DE x l0 \u003d 234 x 4.98 \u003d +1165.32 (thousand rubles)

DNl \u003d Ef x D l \u003d 16241 x 0.17 \u003d 2760.97 (thousand rubles)

ДNE + ДNl = 1165.32 + 2760.97 = 3926.29 (thousand rubles)

The results of the calculations allow us to draw the following conclusions: the volume of sales increased in the reporting period by 4.9%, which is 3910 thousand rubles; due to the increase in the number of employees, the volume of sales increased by 209.186 thousand rubles. The growth in output per worker had a positive impact (+3910 thousand rubles) on the performance indicator, which indicates the efficiency of the use of labor resources;

fixed production assets were also used quite effectively; The increase in sales volume was partly due to an increase in their average annual cost (the impact of this factor amounted to 4,535 thousand rubles), but due to the less efficient use of fixed assets, a decrease in capital productivity led to a decrease in sales volume by 628,648 thousand rubles. The increase in material productivity and turnover of working capital led to an increase in sales by 419.424 thousand rubles, respectively. and 2760.97 thousand rubles.

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 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, 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 Engineering, 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. Tools (cutting, impact, pressing, sealing, as well as various devices 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, copying machines, 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 the normal operation of the enterprise.

Accounting and valuation of fixed assets

Fixed assets are accounted for in kind and value terms. Accounting for fixed assets in kind is necessary to determine the technical composition and balance of equipment; for calculation production capacity enterprise and its production units; to determine the degree of its wear, use and timing of renewal.

The initial documents for accounting for fixed assets in physical terms are passports of equipment, jobs, and enterprises. Passports provide detailed technical specifications all fixed assets: year of commissioning, capacity, degree of deterioration, etc. The enterprise passport contains information about the enterprise (production profile, material and technical characteristics, technical and economic indicators, equipment composition, etc.) necessary for calculating production capacity.

A cost (monetary) valuation of fixed assets is necessary to determine their total value, composition and structure, dynamics, depreciation deductions, as well as to assess economic efficiency their use.

There are the following types of monetary value of fixed assets:

1. Valuation at historical cost, i.e. at actual costs incurred at the time of creation or acquisition (including delivery and installation), at the prices of the year in which they were manufactured or purchased.
2. Valuation at replacement cost, i.e. at the cost of reproduction of fixed assets at the time of revaluation. This value shows how much it would cost to create or acquire at a given time previously created or acquired fixed assets.
3. Estimate at the original or restoration, taking into account depreciation (residual value), i.e. at a cost that has not yet been transferred to finished products.

The residual value of fixed assets Fost is determined by the formula:

Fost \u003d Fnach * (1-On * Tn),

where Fnach - the initial or replacement cost of fixed assets, rubles; Na - depreciation rate,%; Tn - the period of use of fixed assets.

When assessing fixed assets, the value at the beginning of the year and the average annual value are distinguished. The average annual value of Fsg fixed assets is determined by the formula:

Fsrg \u003d Fng + Fvv * n1 / 12 - Fvyb * n2 / 12,

where Fng - the cost of fixed assets at the beginning of the year, rubles; Fvv - the cost of introduced fixed assets, rub.; Fvyb - the cost of retired fixed assets, rub.; n1 and n2 - the number of months of functioning of the commissioned and retired fixed assets, respectively.

To assess the condition of fixed assets, such indicators are used as the depreciation coefficient of fixed assets, which is defined as the ratio of the depreciation cost of fixed assets to their full value; the coefficient of renewal of fixed assets, calculated as the cost of commissioned fixed assets during the year attributable to the value of fixed assets at the end of the year; the coefficient of disposal of fixed assets, which is equal to the value of retired fixed assets divided by the value of fixed assets at the beginning of the year.

In the process of functioning, fixed assets are subject to physical and moral wear and tear. Physical depreciation refers to the loss by fixed assets of their technical parameters. Physical wear can be operational and natural. Operational wear is a consequence of production consumption. Natural wear occurs under the influence of natural factors (temperature, humidity, etc.).

Obsolescence of fixed assets is a consequence of scientific and technological progress. There are two forms of obsolescence:

A form of obsolescence associated with a reduction in the cost of reproduction of fixed assets as a result of improving equipment and technology, the introduction of advanced materials, and an increase in labor productivity.

A form of obsolescence associated with the creation of more advanced and economical fixed assets (machinery, equipment, buildings, structures, etc.).

Obsolescence assessment of the first form can be defined as the difference between the original and replacement cost of fixed assets. Obsolescence assessment of the second form is carried out by comparing the reduced costs when using obsolete and new fixed assets.

Depreciation of fixed assets

Depreciation is understood as the process of transferring the value of fixed assets to created products. This process is carried out by including a part of the cost of fixed assets in the cost of manufactured products (work). After the sale of products, the company receives this amount of funds, which it uses in the future to purchase or build new fixed assets. The procedure for calculating and using depreciation deductions in national economy set by the government.

Distinguish between depreciation amount and depreciation rate. The amount of depreciation for certain period time (year, quarter, month) is the monetary value of depreciation of fixed assets. The amount of depreciation accrued by the end of the life of fixed assets should be sufficient for their complete restoration (acquisition or construction).

The amount of depreciation deductions is determined on the basis of depreciation rates. The depreciation rate is the established amount of depreciation deductions for full restoration over a certain period of time for a specific type of fixed assets, expressed as a percentage of their book value.

The depreciation rate is differentiated by certain types and groups of fixed assets. For metal-cutting equipment weighing over 10 tons. a coefficient of 0.8 is applied, and with a mass of more than 100 tons. - coefficient 0.6. For metal-cutting machines with manual control, the following coefficients are applied: for machine tools of accuracy classes N, P - 1.3; for precision machine tools of accuracy class A, B, C - 2.0; for metal-cutting machines with CNC, including machining centers, automatic and semi-automatic machines without CNC - 1.5. The main indicator that determines the depreciation rate is the life of fixed assets. It depends on the period of physical durability of fixed assets, on the obsolescence of existing fixed assets, on the ability of the national economy to ensure the replacement of obsolete equipment.

The depreciation rate is determined by the formula:

On \u003d (Fp - Fl) / (Tsl * Fp),

where Na is the annual depreciation rate, %;
Фп - initial (book) value of fixed assets, rub.;
Fl - liquidation value of fixed assets, rub.;
Тsl is the standard service life of fixed assets, years.

Not only the means of labor (fixed assets) are depreciated, but also intangible assets. These include: rights to use land plots, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, trademarks, trade marks etc. Depreciation on intangible assets is calculated monthly according to the norms established by the enterprise itself.

The property of enterprises subject to depreciation is grouped into four categories:

1. Buildings, structures and their structural components.
2. Passenger vehicles, light commercial vehicles, office equipment and furniture, computer technology, Information Systems and data processing systems.
3. Technological, energy, transport and other equipment and tangible assets not included in the first and second categories.
4. Intangible assets.

The annual depreciation rates are: for the first category - 5%, for the second category - 25%, for the third category - 15%, and for the fourth category depreciation deductions are made in equal shares during the life of the relevant intangible assets. If it is impossible to determine the period of use of an intangible asset, then the amortization period is set at 10 years.

In order to create economic conditions for the active renewal of fixed assets and the acceleration of scientific and technological progress, it was recognized as expedient to use accelerated depreciation of the active part (machines, equipment and vehicles), i.e. full transfer of the book value of these funds to the created products in more short time than provided for in the depreciation allowance. Accelerated depreciation can be carried out in relation to fixed assets used to increase the output of computer equipment, new progressive types of materials, instruments and equipment, and to expand exports of products.

In the event of a write-off of fixed assets before the full transfer of their book value to the cost of manufactured products, the undercharged depreciation charges are reimbursed from the profit remaining at the disposal of the enterprise. These cash are used in the same manner as depreciation charges.

Use of fixed assets

The main indicators reflecting the final result of the use of fixed assets are: return on assets, capital intensity and the utilization rate of production capacity.

The return on assets is determined by the ratio of the volume of output to the value of fixed production assets:

Cf.o. = N/Fs.p.f.,

where Kf.o. - return on assets; N - the volume of released (sold) products, rub.;
Fs.p.f. - average annual cost of fixed production assets, rub.

Capital intensity is the reciprocal of capital productivity. The capacity utilization factor is defined as the ratio of the volume of output to the maximum possible output for the year.

The main directions for improving the use of fixed assets are:

• technical improvement and modernization of equipment;
• improving the structure of fixed assets by increasing specific gravity machines and equipment;
• increasing the intensity of the equipment;
• optimization of operational planning;
• advanced training of employees of the enterprise.

Average annual cost of fixed assets- this is the average value of the indicator of the availability of fixed assets during the year.

Average annual cost of fixed assets formula

Average annual cost of fixed assets = (Value of fixed assets at the beginning of the year + Cost of fixed assets at the end of the year) / 2

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Fixed production assets (OPF) are the means of production of long-term use: buildings, structures, machinery and equipment, etc.

To calculate depreciation charges and performance indicators for the use of fixed production assets, their average annual cost is calculated.

We calculate the average annual cost for each type using formulas depending on the initial data.

For transmission devices, it is planned to dispose of 17,900 thousand rubles. in the 1st quarter, the average annual cost of the OPF is planned according to the formula

where F is the average annual cost of the OPF, thousand rubles;

F 1.01 -- cost of OPF at the beginning of the year, thousand rubles;

FN.S.G. -- the cost of OPF at the beginning of the next year, thousand rubles;

F 1.02, ..., F 1.12 - the cost of the OPF at the beginning of each month, thousand rubles.

For machinery and equipment, it is planned to put into operation 84,300 thousand rubles. from June 1, the average annual cost of OPF can be calculated using the formula

where F BB -- the cost of the OPF put into operation, thousand rubles;

F SELECT - the cost of out-of-service fixed assets, thousand rubles;

t 1 - the number of full months remaining until the end of the year from the moment the BPF is put into operation;

t 2 -- the number of full months remaining until the end of the year from the date of retirement

OPF out of service.

For vehicles, it is planned to decommission 2,800 thousand rubles. in August, the average annual cost of OPF can be calculated using the formula 5

enterprise revenue costs profitability

Since the input time is 1620 thousand rubles. for computer technology is not planned, then the average annual cost of the OPF can be calculated by the formula

F NG + S F BB - S F SEL,

where F NG - the cost of the OPF at the beginning of the year, thousand rubles;

F BB -- the cost of commissioned fixed assets, thousand rubles;

F SELECT - the cost of out-of-service fixed assets, thousand rubles.

5300 + = 6110 thousand rubles

We calculate the structure for each type of BPF using the example of machines and equipment:

where - the average annual cost of the OPF for the element, thousand rubles;

The total average annual cost of the OPF, thousand rubles.

The calculation results are summarized in Table 2.

Table 2 -- Average annual cost and structure of the OPF

According to this RUES, the active part includes machinery and equipment, transmission devices, computers, tools and vehicles, and account for 63.8% of the total cost of the fixed assets. The passive part of the OPF includes buildings, and makes up 36.2% of the total cost of the OPF. In general, for this RUES, the structure of the BPF is rational

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B363 Guidelines for conducting practical exercises in the discipline "Economics, Enterprise Management" for IV-year students studying in the direction 200100 "Instrument Engineering", specialties: 200101 "Instrument Engineering", 200106 "Information-measuring equipment and technologies", 200102 "Instruments and methods of quality control and diagnostics". / . - Tomsk: Publishing House of Tomsk Polytechnic University, 2009. - 29 p.

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MAINPRODUCTION FUNDS

Fixed production assets - an integral part of the production assets. The role of fixed production assets in the formation of the material basis of production. Classification, composition and structure of fixed production assets, their active and passive part. Forms of reproduction of fixed production assets (capital construction, reconstruction, expansion, technical re-equipment, replacement and modernization of equipment). Methods of accounting and evaluation. Physical and moral depreciation, their forms and methods of determination. Depreciation of fixed production assets. Methods for calculating depreciation rates. Repair of fixed assets. Indicators characterizing the use of fixed production assets: capital productivity, capital intensity, shift ratio and equipment load. Specific capital intensity of a unit of work and a unit of production. Determination of the prospective need for fixed production assets. Rent. Valuation of property. Rental forms.

The basis of any production process is human labor, necessary condition for the application of which is the availability of means and objects of labor. The means of labor is a set of material means by which the worker acts on the object of labor, changing its physical and chemical properties. The leading part of the means of labor is the tools of labor. Unlike objects of labor (raw materials, materials, etc.), which are consumed within one production cycle, tools are involved in production processes repeatedly, performing qualitatively different functions. Gradually wearing out, they transfer their value to the created product in parts over a number of years (depreciation).

In accordance with the standard classification, the fixed production assets of an enterprise are divided into eight groups depending on the homogeneity of the production purpose and natural-material characteristics.

The active part of fixed production assets includes: transmission devices, machinery and equipment, measuring and control instruments and devices. By industry, the active part of fixed assets is subdivided according to the nature of the impact on the objects of labor and the impact on the formation of products.

ü 2. Indicators characterizing the composition and structure of the main production assets

To assess the change in the qualitative composition of fixed production assets, a system of indicators is used, which includes: the renewal coefficient, i.e. the share of fixed production assets commissioned in the reporting year in their total value at the end of the year (the higher the renewal coefficient, the greater the opportunities for replacing physically and obsolete fixed production assets with new, more progressive and economical ones); retirement (liquidation) ratio, i.e. the share of fixed production assets that retired in the reporting year in their total value at the beginning of the year; coefficient of growth of fixed production assets, i.e., the share of their real growth in the total value of fixed production assets at the end of the year.

ü 3. Depreciation, restoration and replacement of equipment

Wear processes are subject to all tools of production, machinery and equipment. Depreciation can be physical and moral. Physical wear and tear manifests itself in two forms: mechanical wear and tear of the means of labor and the loss of technical and production qualities during their operation; destruction of means of labor as a result of influence natural conditions(metal rusting, corrosion, etc.).

Physical wear is a natural phenomenon. The main task is to prevent its premature occurrence. Completely physically worn-out funds are replaced: the active part - with new equipment; buildings and structures - through capital construction.

Obsolescence manifests itself in two forms. The first form is the result of an increase in labor productivity, an increase in the level of technical equipment of production, when there is a reduction in labor costs and, as a result, the cost of products. Tools of labor lose part of their value in proportion to the decrease in social necessary costs for the production of tools of labor similar in purpose, but fully retain their consumer properties, since with the same expenditure of living labor they make it possible to produce the same quantity of products as new tools of labor.

The second form of obsolescence is associated with scientific and technological progress, thanks to which more advanced tools of labor appear - both in terms of their design and technical parameters, and in terms of operational indicators. Elimination of obsolescence can be carried out by both replacement and modernization.

ü 4. Types of valuation

There are the following types of valuation of fixed production assets:

The initial cost, which is determined as the sum of the acquisition cost (price) and the cost of transporting and installing tools;

In capital construction - the estimated cost established for the object put into operation;

Replacement cost - the cost of a product, determined not by the time that is actually spent on its production, but by the time that is necessary for the reproduction of the product in modern conditions. It is calculated by the formula:

,

where Tsper - initial cost, rub.;

P - the average annual growth rate of labor productivity in the industry as a whole;

t - time lag (from the year of issue to the moment of evaluation).

Due to the sharp rise in the cost of fixed capital, the initial information for revaluation should be the full balance sheet value of fixed production assets and indexes of conversion factors. The replacement cost is used in the revaluation of fixed production assets. According to the recommendations of the State Statistics Committee of Russia, the revaluation is carried out in 10-20 years at low inflation rates and annually at high inflation rates;

Residual value is that part of the cost of fixed production assets that is not transferred to finished products as a result of the fact that the further use of this technique is not economically justified, and is determined by the formula:

Tsost \u003d Tsper - Tsper On Tek \u003d Tsper (1 - On Tk),

where Na is the depreciation rate, in fractions of a unit;

Tek - period of operation, in years;

Salvage value - the cost of selling dismantled equipment at Tslik > TsOST.

Excess value is directed to the income of the enterprise. If Tslik< Цост, потери зачисляются в убыток, а при оценке эффективности new technology, arriving to replace the liquidated one, the losses are added to the new cost, but only to assess the effectiveness of the replacement.

ü 5. Methods for calculating depreciation rates

Depreciation- Gradual transfer of the cost of fixed production assets to the manufactured product. Depreciation and the formation of an amortization fund are carried out by establishing norms in percentages or fractions of a unit of the balance sheet value of fixed production assets.

There are several methods for calculating depreciation rates.

The proportional method provides for the calculation of the depreciation rate (Na) in any period of operation of fixed production assets, i.e.

Na \u003d 1 / Tn, where Tn is the standard service life of the equipment, in years.

The most common method for determining the standard service life is that as the service life of fixed assets increases, annual depreciation charges (Ai) decrease, and the costs of maintaining fixed assets in working condition

(3pi) grow. The economically justified service life (Teo) will be determined by the year (Teoi) in which the annual total costs, i.e. annual depreciation charges (Ai) plus repair costs (3pj), will be minimal: Teoi = Ai + 3pi = min.

The need to establish an economically justified period is explained by the fact that if the standard service life of the equipment is overestimated, then full physical wear and tear will occur before the cost of fixed assets is transferred to finished products. In case of underestimation of the standard service life, the value of fixed assets is transferred to finished products even before the onset of complete physical wear and tear.

The accelerated method is that a large share of depreciation accounts for the first years of operation of fixed production assets. In this case, the standard service life is calculated in conventional years. For example, at Tn = 10 years, the conditional amount will be: Tus = 1 + 2 + 3 + ... + 10 = 55. In the first year, Nai = 10/55 = 18.2%, in the second - Na2 = 9/55 = = 16.3%, in the third - Na3 = 8/55 = 14.5%, ..., in the tenth - Na10 = 1/55 = 1.8%.

This method is widely used in industries with high rates of obsolescence of the active part of fixed production assets. It is beneficial in cases where the fixed production assets are used beyond the standard useful life, since the tax for the use of equipment is paid in the amount of the depreciation rate in the last year of the equipment's useful life. With the accelerated method (Tn = 10 years) Na = 1.8%; with the proportional method - Na = 10%. Another method of accelerated depreciation provides for a 2-fold increase in the depreciation rate for the active part, calculated in a proportional (uniform) way.

Along with accelerated depreciation, enterprises in priority industries that provide technical progress, can additionally write off up to 50% of the initial cost of equipment with a service life of more than 3 years. In case of misuse, the additional amount of depreciation is included in the taxable base and is subject to income tax.

ü 6. Main indicators of the use of fixed production assets

The effectiveness of the use of fixed production assets is evaluated by general and particular indicators. The most general indicator reflecting the level of use of fixed production assets is capital productivity. There are several methods for calculating return on assets. The most common is the method of calculating the value of gross output, i.e., comparing the cost of gross output (GRP) and the average annual cost of fixed production assets. However, this method does not take into account the impact of material costs, which artificially affect the value of capital productivity. Other methods involve the use of: marketable products, own, private and conditionally private products, profits. Particular indicators include the shift factor, the load factor, the utilization factor of dimensional parameters, etc.

The shift ratio (Kcm) of equipment operation or full-shift use of equipment is defined as the ratio of the actual number of machine-shifts worked during the day (C) to the number of installed equipment (nu): Kcm \u003d (C1 + C2 + C3) / n. The load factor (Кзг) or intra-shift use of equipment is defined as the ratio of the time of its actual operation (machine capacity of the annual program - SEg) to the annual effective fund of the operating time of the installed equipment: Кзт = SEg / Fef.

The coefficient of use of dimensional parameters of equipment is defined as a ratio, where in the numerator each term is the product of the dimensional parameter (interval) of the part by the load factor of the machine with the details of this interval, and in the denominator - the product of one of the dimensional parameters of the machine by total coefficient its downloads:

,

Where is the i-th dimensional interval of the part, mm;

Dimensional parameter of the machine, mm;

Kzgi - load factor of the machine with details of the i-th dimensional interval;

- total load factor of the machine;

k- number of dimensional intervals (i = 1, 2, 3, ..., To);

T - dimensional parameter of the machine (length - l; height - h; diameter - d etc.).

The overall utilization factor of dimensional parameters is determined by the formula:

,

Where P- the number of dimensional parameters.

The average annual cost of fixed assets can be calculated in two ways. According to the first method, the input and disposal of fixed production assets are timed to the beginning of the period (month), and the indicator of the average annual cost of fixed production assets is determined by the formula:

,

Where OPFng, OPFkg - the cost of fixed production assets at the beginning and end of the reporting year;

The total value of fixed production assets on the 1st day of each month starting from February (i = 2) and ending in December (n = 12).

,

Where OPFng - the cost of fixed assets at the beginning of the year;

;- the cost of introduced and liquidated fixed assets in the i-th month;

Ti - the period of validity of the introduced or liquidated fixed assets during the year, in months.

ü 7. The relationship and impact of labor productivity on capital productivity

Return on assets, defined as the ratio of the cost of gross output (VP) to the average annual cost of fixed production assets (OPFavg. g), can be calculated using the formula:

= output / capital-labor ratio,

Where H- the average number of workers.

The return on assets increases, provided that the growth rate of output (productivity) outstrips the growth rate of capital-labor ratio.

ü 8. Total and direct capital intensity

The index of capital intensity of production is used mainly in substantiating the pace and proportion of expanded reproduction, evaluating the effectiveness sectoral structure and placement of production, pricing and determining the prospective need for fixed production assets.

In general, capital intensity reflects the cost of fixed production assets per 1 ruble. manufactured products. It is an inverse indicator of return on assets, i.e. FE = 1 / FO.

Depending on the participation of fixed production assets in the output of products, capital intensity can be of three types. Direct capital intensity of production takes into account the cost of fixed assets of a particular enterprise, such as an automobile plant. The indirect capital intensity of products includes only the cost of fixed production assets that operate at allied enterprises and indirectly participate in the creation of components for a particular enterprise. So, associated enterprises for an automobile plant are metallurgical plants, instrument-making and petrochemical industries, etc.

Full capital intensity production is the total value of direct and indirect capital intensity. For example, in the automotive industry, the cost of fixed production assets per 100 thousand rubles. products, is 30 thousand rubles. (direct capital intensity). However, the manufacturing technology of automotive products is associated with the costs of not only living, but also materialized labor (means and objects of labor with which products for the automotive industry are manufactured (metallurgy, instrument making, etc.)). This is indirect capital intensity. Taking into account its value, the total capital intensity of automotive products is 152 thousand rubles. for 100 thousand rubles. products.

Incremental capital intensity- this is the ratio of the increase in the value of fixed production assets for a certain period (month, quarter, year) to the increase in production for the same period. It is used to establish the reasons that affect the level of capital intensity in the study period.

ü 9. Specific capital intensity

The calculation of the specific capital intensity for each item of multi-product production is associated with certain difficulties. Therefore, the entire range of manufactured products is grouped on the basis of the similarity of certain classification features. In each group, a typical representative is allocated, for which the specific capital intensity is calculated.

The cost of fixed production assets of various departments of the enterprise is determined by the method of direct differential calculation of the specific capital intensity of a unit of production. The specific capital intensity of a unit of production is the product of the specific capital intensity of work and the machine-tool intensity of the product. The specific capital intensity of work is determined by dividing the cost of the enterprise's fixed production assets by the machine intensity of the annual program.

This method consists in the consistent establishment of the cost of all elements of fixed production assets attributable to the production of a unit of work and products. In this case, the calculation is carried out from the previous stage of the manufacturing process to the next, with access to the final technological operation.

The production process is heterogeneous in its internal structure and content. It can be broken into big number components, i.e., private processes, each of which is distinguished by the form and originality of its organization.

Information on the distribution of the value of fixed production assets cannot serve as a basis for predicting future needs or assessing the excess cost of fixed capital, since the results obtained are typical for the production conditions prevailing at the time of calculation and take into account all negative deviations associated with the use of fixed production assets.

Consequently, the real current and future need for fixed production assets (as well as their surplus) should be based on the standard specific capital intensity of a unit of production for each year of the prospective period, since the market requires competitive products that require a more advanced production technology compared to that used by a competitor.

ü 10. Lease of fixed production assets

The classic form of lease is the temporary transfer by the owner of the property of the legal right to use tools and other elements of fixed production assets to the tenant. The relationship between the parties to the transaction is legitimized by the lease agreement.

The buyout of leased property is a kind of sale by installments, therefore one of the main issues of lease relations is the valuation of the leased property. The valuation of property is understood as the total costs for the formation of the entire set of production assets, as well as the costs of maintaining them in working condition.

One of the forms of long-term lease of machinery, equipment and other types of property with periodic payment of its cost is leasing.

If leasing is a lease from 5 to 20 years, then hiring is a medium-term lease from one year to 5 years, and the rating is short-term (up to one year).

The leasing form of rent is the most progressive and has a number of advantages for both the landlord and the tenant. It is implemented on the basis of a concluded agreement, which reflects all the conditions that allow the lessor to transfer the object of lease to the other party - the lessee for a certain fee. In the contract, all the main articles are formulated in detail and clearly in order to eliminate disagreements.

Tasks and guidelines

■ Task 1.

Determine the coefficients characterizing the structure of fixed production assets.

Initial data: the cost of fixed production assets at the beginning of the year OPFng = 15 million rubles. During the year, OPFvv was introduced - 5.4 million rubles, written off from the balance sheet of the enterprise OPFlik - 2.7 million rubles.

Guidelines

The coefficient of renewal of fixed production assets:

where OPFkg - fixed production assets at the end of the year:

OPFkg \u003d OPFng + OPFpr (here OPFpr \u003d OPFvv - OPFlik).

Retirement rate: Click = OLFlick / 0PFng.

Growth coefficient: Kpr \u003d OPFpr / OPFkg.

§ Task 2.

Determine the cost of input (OPFvv) and disposal (OPFlik), growth rate (Kpr) and disposal (Click).

Initial data: cost of OPFng = 2.0 million rubles; increase in OPFpr = 0.2 million rubles; renewal coefficient Kobn = 0.35.

Guidelines

The cost of fixed production assets at the end of the year

OPFkg \u003d OPFng + OPFpr.

The cost of entering OPFvv = OPFkg Cobn.

OPFlik disposal cost = OPFvv - OPFpr.

Growth coefficient Kpr \u003d OPFpr / OPFkg.

Retirement rate Click = OPFlik / OPFng.

§ Task 3.

Determine the average annual cost of fixed assets (two methods).

Initial data: OPFact = 4.0 million rubles; share of the active part αact = 0.4; introduced during the year: March - 0.5 million rubles; July - 0.1 million rubles; retired: May - 200 thousand rubles; August - 150 thousand rubles.

Guidelines

Calculation of the average annual cost of fixed assets can be carried out by two methods. According to the first method, the input and disposal of fixed production assets are timed to the beginning of the period (month), and the indicator of the average annual cost of fixed production assets takes the following form:

where OPFng; OPFkg - the cost of fixed production assets at the beginning (January 1) and end (December 31) of the reporting year;

The total value of fixed production assets on the 1st day of each month starting from February ( i= 2 ) and ending with December ( n = 12 ).

According to the second method, the input and disposal are timed to the end of the analyzed period:

where OPFvvi; OPFliki, - the value of the introduced and liquidated fixed assets in i-th month;

Ti - the period of validity of the introduced or liquidated fixed assets during the year, in months;

n, m - the number of measures to enter and write off the balance of fixed assets.

The disadvantage of the second method is that on its basis the average annual cost of fixed production assets introduced and written off from the balance sheet is determined, and according to the first method, the average annual cost of all cash funds participating in production on a monthly basis. When calculating by the second method, an error (decrease) in the average annual cost occurs, the value of which can be determined by the formula:

§ Task 4.

Determine the annual effective fund of the operating time of a piece of equipment () with an age equal to t1 , = 6 years; t2= 8 years; t3= 14 years; t4= 18 years old.

Guidelines

As equipment ages, the potential for its operating time decreases, i.e., depending on the number of years of operation, the annual effective fund of equipment operation time decreases.

The annual effective fund of the operating time of a piece of equipment in one shift does not change with the age of up to 5 years and is 1870 hours, where 0.1 is the proportion of time allotted for repairs. As the age of the equipment increases, the annual fund of time decreases: for the age from 6 to 10 years - annually by 1.5%, from 11 to 15 years - by 2.0%, over 15 years - by 2.5%.

So, for the age group up to 5 years = 1870 hours; from 6 to 10 years = 1870 (1 - ); from 10 to 15 years old = 1870 (1 - ); over 15 years = 1870 (1 - ).

According to the aggregated assessment, the annual effective fund of the operating time of a piece of equipment in one shift with the actual age can be determined by the formula:

where tf is the actual age of the equipment.

§ Task 5.

Determine the annual effective fund of equipment fleet operation time.

Initial data: the equipment park (Pb) consists of 20 units, of which 5-year-old equipment is 8 units; 12 years old - 8 units, 16 years old - 4 units.

Guidelines

The annual fund of operating time of the equipment fleet can be calculated in two ways.

According to the first method, the annual effective fund of equipment operation time for each age group is equal to:

,

where is the annual fund of the operating time of a piece of equipment i-th age group;

ni- number of pieces of equipment Z-th age groups;

m-number of age groups ( i= 1, 2, 3, ..., t).

According to the second method, the annual fund of the operating time of the equipment fleet is determined as the product of the annual fund of the operating time of a piece of equipment of middle age () by the amount of equipment in the fleet ( nP):

.

In its turn

,

Where ti- actual age i th group of equipment;

ni- number of pieces of equipment i- th age group.

1870 (1) = 1870 x 0.925 = 1729 hours, and the annual effective fund of the equipment fleet will be:

.

§ Task 6.

Determine the economic life of the equipment.

Initial data: the price of a piece of equipment Tsob = 6 thousand rubles, the costs of maintaining the equipment in working condition are carried out in the third year of operation of the equipment and are: 3z = 0.2 thousand rubles; 34 = 0.5 thousand rubles; 35 = 0.7 thousand rubles; 36 \u003d 0.8 thousand rubles; 37 \u003d 0.9 thousand rubles; 38 = = 0.9 thousand rubles; 39 = 1.0 thousand rubles; 310 \u003d 1.2 thousand rubles.

Guidelines

It is known that as the service life of fixed production assets increases, annual depreciation deductions decrease, as the depreciation rate (Na) changes: Na = 1/T, where T is the service life of the equipment. Therefore, the longer the life of the equipment, the lower the depreciation deductions. However, an increase in the service life of equipment is accompanied by an increase in the cost of its repair. The economically justified service life of the equipment is determined by the year (Teo) when the total costs, i.e. annual depreciation (Ai) plus repair costs (3 pi), will be minimal. In other words, the following condition must be met:

Ai + 3pi = min, where Аi - annual depreciation charges in the i-th year:

Аi = Цj, Nai. So, at T1 = 1 year, Na = 1.0; at T2 = 2 years Ha = 0.5; at T3 = 3 years Ha = 0.33, ..., at T10 = 10 years Ha = 0.1.

§ Task 7.

Determine the depreciation rate using the method of proportional and accelerated transfer of the cost of fixed assets.

Initial data: the price of a piece of equipment Tsob = 10 thousand rubles; service life T = 12 years.

Guidelines

The proportional depreciation method provides for the calculation of an equal depreciation rate in any period of operation of fixed production assets: Na = 1/Tn 100%; for example, at T \u003d 5 years, Na \u003d (1/5) 100 \u003d 20%, or 0.2.

The advantage of this method is the straight-line accumulation of depreciation charges, and the disadvantage is the obviously fixed constant value of the depreciation period. In addition, this method of depreciation does not provide sufficient incentives to improve the efficiency of equipment use.

The accelerated method is that the main share of depreciation accounts for the first years of equipment service. In this case, its service life is calculated in conventional years, that is, it is expressed as the sum of natural numbers from one to n, where n is the service life in years. So, at T= 10 years, the conditional number of years is: 1 + 2 + 3 + ... + 10 = 55 arb. years. In the first year, Ha = 10/55 = 18.2%, in the second, Ha = 9/55 = 16.3%, in the third year, Ha = 8/55 = 14.5%, ..., in the tenth, Ha = 1/55 = 1.8%. This method is widely used in industries with high rates of obsolescence. It is beneficial in cases where fixed assets are used beyond their normal useful life, since the tax on equipment is the depreciation rate in the last year of its useful life. With the proportional method, it will be 10%, with the accelerated method - 1.8%. The accelerated method allows you to increase the level of competitiveness of the enterprise, as it has more opportunities for updating the equipment fleet.

■ Task 8.

Determine the initial, replacement and residual value of fixed assets.

Initial data: purchase price of a piece of equipment Tsob - 5 thousand rubles; transport and installation costs Ztm = = 1.0 thousand rubles; average annual growth rates of labor productivity in the industry Cond = 0.03, or 3%; depreciation rate

Ha = 10%, or 0.1; Tek operation period - 7 years.

Guidelines

The initial cost is the cost of acquiring a piece of equipment (Tsob) plus transport and installation costs (3tm): Tsper = Tsob + Ztm. The replacement cost is the cost of equipment for the year of revaluation:

Tsvos = Tsper(1 + P)t, where P is the average annual growth rate of labor productivity in the industry; t is the time between the years of production of equipment and revaluation, for example, the year of acquisition is 1989, the year of revaluation is 1997, t = 8 years.

Residual value is the initial value reduced by the amount of the transferred value: Cost = Tsper - Tsper On Tek \u003d Tsper (1- On Tek)

■ Task 9.

Determine the utilization coefficients of the whole-shift (shift factor) and intra-shift operating time of the equipment, the integral utilization coefficient.

Initial data: installed equipment in the amount of n = 30 units. worked in the first shift S1= 30 stankosmen in the second S2 = 15 stankosmen. The machine-tool capacity of the annual production program: products A - SEB = 15 thousand hours. The average age of the equipment fleet is Tav - 9 years.

Guidelines

The shift ratio is the ratio of the number of machine shifts worked per day to the number of installed equipment (ny): Kcm = (S1 + S2) / ny

Coefficient of tselosmennoe use of the fleet of installed equipment: Ksm. use = Ksm/Kr, where Kp - equipment operation mode (number of shifts per day,

Cr from 1 to 3).

The equipment load factor is the ratio of the machine-tool capacity of the annual production program (SE year) to the annual effective fund of the operating time of the installed equipment fleet:

Kzg \u003d SE year / Fef ( - the annual fund of the operating time of a piece of equipment with an average age T).

Integral utilization factor of the installed equipment fleet:

§ Task 10.

Determine the return on assets for gross and net output.

Initial data: the value of gross output at the end of the year VPkg = 5 million rubles; the share of material costs, taking into account depreciation αmz = 0.6. The cost of fixed production assets at the beginning of the year OPFng = 2 million rubles; introduced during the year (July) - 2 million rubles; retired (September) - 1.5 million rubles.

Guidelines

Return on assets is the cost of production per 1 rub. the average annual cost of fixed production assets. In the practice of planning and analyzing the efficiency of production, several methods are used to calculate the return on assets: by gross output, by net output, etc.

The gross output of an enterprise is the volume of production in monetary terms produced for a certain period:

where Qi - price i-th units nomenclature of manufactured products;

Ai - annual volume of the i-th product;

To- the number of nomenclature items.

Net output is the value newly created in the production process, which is calculated as the difference between gross output and material costs (MZ), including depreciation (A):

PE \u003d VP-(MZ + A) \u003d VP (1-αmZ),

Where αmz is the share of material costs, taking into account depreciation.

The average annual cost of fixed production assets - see task 3 of this topic and guidelines for it.

■ Task 11.

Determine the rate of growth of capital productivity.

Initial data: the value of gross output VP= 12 million rubles, the cost of fixed production assets at the beginning of the year OPFNG= 6 million rubles; the share of the active part of fixed production assets at the beginning of the year αact n = 0.6; load factor Kzg = 0.75. By the end of the year, the share of the active part will increase to αact k = 0.7, the load factor Kzg = 0,85.

Guidelines

The cost of the active part of fixed production assets is determined by the formula:

OPFact=OPFαact,

Where OPF- the cost of fixed production assets;

αact - the share of the active part of fixed production assets.

Growth in gross output as a result of:

a) growth of the active part:

VPact \u003d FOact. ng(OPFact. kg-OPFact.ng)

Where FOact. ng - return on assets of the active part of fixed production assets at the beginning of the year;

OP Fact. ng, OP Fact. kg - the cost of the active part of fixed production assets at the beginning and end of the year;

αact ng; αact kg - the share of the active part of fixed production assets at the beginning and end of the year;

b) reduction of intra-shift losses:

,

Where Kzg. ng; Kzg. kg- load factor at the beginning and end of the year.

Total increase in gross output: Vpo5sch= VPakt + VPv/cm.

The growth rate of capital productivity is the ratio of capital productivity at the end of the year to capital productivity at the beginning of the year: tp FO \u003d FOCG / FONT.

§ Task 12.

Determine the utilization factor of the dimensional parameters of the equipment.

Guidelines

At the first stage, the parts are grouped by dimensional intervals and the machine capacity or load factor for each dimensional interval is determined.

The coefficient of use of the dimensional parameters of the equipment is set as a ratio, where in the numerator each term is the product of the i-th dimensional interval of the part (Rdi) and the load factor of the machine with parts of the corresponding dimensional interval (Кзгi), and in the denominator - the product of one of the dimensional parameters of the machine (m) on the total load factor:

,

Where ; - dimensional interval of the part and the machine for the corresponding m-th characteristic ( l- length, d- diameter, h- height, etc.);

To- the number of dimensional intervals of the part (i=1,2, 3, ..., k).

The overall coefficient of use of dimensional parameters Ki(total) is defined as the sum of the coefficients of use of dimensional parameters divided by the number of characteristics:

, or

Where ; ; - equipment utilization factors

by diameter ( d), length ( l), m-th characteristic;

b is the number of characteristics (i = 1, 2, ..., b).

When evaluating the use of dimensional parameters of equipment, it should be borne in mind that its characteristics indicate the size of the part being processed or installed.

For equipment, the dimensional parameter of which is determined by the diameter and length of the product to be installed, it should be taken into account that when the diameter is fully used, the possibilities of processing the length are reduced to 50%.

Then

If the length of the installed product is fully used, the possibility of processing the part in diameter should not exceed 60%.

The calculation formula for the utilization factor of the diameter of the machine takes the following form:

§ Task 13.

Determine the change in the value of fixed production assets in the reporting year, if in the base year the cost of fixed production assets amounted to OPF base - 5.0 million rubles; machine-tool intensity of the annual program

SE = 200 thousand hours; machine-tool capacity of a unit of product A - SEA = 150 h; products

B-SEB = 400 h; annual volume of the product A - QA = 600 units; products B - QB = 275 units.

In the reporting year, QA = 400 units; QB = 600 units

Guidelines

The distribution of the cost of fixed production assets by products is based on the specific capital intensity of work (UFErab), which is defined as the ratio of the cost of fixed production assets (OPF) to the machine intensity of the annual program (SE): UFE6 = OPF / SE.

The need for fixed production assets for the annual program of the i-th product is determined by the formula: ;

for the annual program of the entire issue:

;

where k is the number of items.

The change in value is defined as the difference between the cost of fixed production assets in the reporting and base years.

■ Task 14.

Determine the price of the leasing contract in order to confirm that this transaction is economically beneficial for both the landlord and the tenant.

Initial data: Tar lease term = 5 years; the initial cost of the leased equipment Tsper = 15 thousand rubles; depreciation rate Na - 0.125; net income standard NPV = 0.11; expenses of the landlord Tsar = 16,850 rubles; annual interest rate for the loan D = 0.1. There are no benefits for the tenant.

Guidelines

The leasing transaction is economically justified:

for the lessor, provided that the actual value of net income (NPV) exceeds its standard value (NPV):

NRF > NPV;

for the tenant, provided that the amount of the loan for the purchase of the leased equipment (the initial price of the equipment, taking into account the rate for the loan) exceeds the cost of the license contract, i.e. CCR>CL.

The price of a license contract is determined by the formula:

where Cp - the initial price of the leased equipment;

depreciation rate is taken equal to 1.0;

Kni - coefficient taking into account property tax: Kni = (1 + 0.2) = 1.2.

Capital investments for the purchase of leased equipment, taking into account the rate for the loan, are calculated according to the formula:

where D is the annual interest rate for a loan (in fractions of a unit).

Questions:

1) What is the criterion for classifying the property of an enterprise as fixed production assets (OPF)?

2) Expand the essence of the technological, specific (production) and age structure of the BPF.

3) What are the types of OPF valuations and what are they used for?

4) What is the essence of the physical and obsolescence of the OPF, the factors influencing them?

5) What are the essence and significance of the reproductive policy at the micro level?

6) What are the main indicators characterizing the level of use of 0PF?

7) What is the essence of depreciation and what changes have occurred in depreciation policy in recent years?

8) What are the most important and realistic ways to improve usage

OPF at the enterprise?

8) What methods of depreciation calculation are used

9) What are the methods of depreciation calculation?

Educational edition

MAIN PRODUCTION ASSETS OF THE ENTERPRISE

Guidelines for conducting practical classes in the discipline "Economics, Enterprise Management" for IV-year students studying in the direction 200100 "Instrument Engineering", specialties: 200101 "Instrument Engineering", 200106 "Information and Measuring Equipment and Technologies", 200102 "Instruments and Control Methods quality and diagnostics.

Scientific editor

candidate of technical sciences,

assistant professor

Editor

Layout

Cover design

Signed for publication on 00.00.2008. Format 60x84/16. Paper "Snow Maiden". Xerox printing. Conv. oven l. 1.63.-ed. l. 1.47 Order 42Circulation 30 copies.
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