Calculation of the average annual cost of fixed production assets. The formula for the average annual cost of fixed assets How to calculate the change in the cost of fixed assets

For one of the enterprises in the industry, the following data are available, presented in tables 1 and 2.

Table 1

Types of fixed production assets	OPF cost as of 01.01.08			Put into operation for the year			OPF retired for the year			Annual depreciation rate for renovation
		by residual value, thousand rubles	wear factor (%)	at full initial cost, thousand rubles.		wear factor (%)	at full initial cost, thousand rubles.	their residual value, thousand rubles.	wear factor (%)
											Building	500	300	0,4	01.04.08100	0	0	01.10.0830	5	0,84	5,4
Structures	150	147	2	01.03.0880	70	0,13	01.09.0820	2	0,9	6,0
Transfer devices	80	50	0,38	01.07.0830	29,7	1	5,0
cars and equipment	1840	1656	10	01.05.08200	192	4	01.04.08100	10	90	11,8
Vehicles	198	90	0,55	01.11.0812	10	0,17	12,2

Define

1. The cost of fixed production assets in the assessment of the full initial cost at the end of the year.

2. The average annual cost of fixed production assets (according to the full initial and residual value) for their active part and for the enterprise as a whole.

3. The average rate of depreciation for renovation.

4. Indicators of the structure of fixed production assets at full initial cost at the beginning and end of the year.

5. Indicators of wear and tear of fixed production assets at the beginning and end of the year.

6. Indicators of input and disposal of fixed production assets.

7. Indicators of return on assets of all fixed assets and their active part. Show the relationship between them.

8. Indicators of capital-labor ratio and capital intensity of manufactured products.

9. Growth in the cost of manufactured products due to an increase in the volume of fixed production assets, due to an increase in the efficiency of their use (thousand rubles).

10. Justify the necessary increase in the cost of production assets on next year if the company plans to increase output by 15% (thousand rubles).

Analyze the results. Draw your own conclusions.

Solution

1. The cost of fixed production assets in the assessment at full historical cost at the end of the year can be calculated using the formula:

K \u003d N + P - V

where K is the value of funds at the end of the year;

H is the value of funds at the beginning of the year;

P - the cost of funds received during the year;

B is the value of funds retired during the year.

Calculate the cost of funds for each category:

Buildings: K \u003d 500 + 100 - 30 \u003d 570 thousand rubles.

Structures: K \u003d 150 + 80 - 20 \u003d 210 thousand rubles.

Transfer devices: K \u003d 80 + 30 - 0 \u003d 110 thousand rubles.

Machinery and equipment: K \u003d 1840 + 200 - 100 \u003d 1940 thousand rubles.

Vehicles: K \u003d 198 + 12 - 0 \u003d 210 thousand rubles.

Total: K \u003d 570 + 210 + 110 + 1940 + 210 \u003d 3040 thousand rubles.

The cost of fixed production assets in the assessment of the full initial cost at the end of the year amounted to 3040 thousand rubles.

2. The average annual cost of fixed production assets can be calculated using the formula:

where Ссг is the average annual cost of funds;

C n - the cost of funds at the beginning of the year;

C in - the cost of funds introduced during the year;

With vyb - the cost of funds retired during the year;

M is the number of months of operation of the funds per year.

Calculate the average annual cost of fixed assets for the whole enterprise at historical cost:

The active part of the funds is represented by a group of machines and equipment, since only they have a direct impact on the object of labor.

Calculate the average annual cost of the active part of fixed assets at historical cost:

The residual value of funds can be determined as the product of the original cost and the coefficient of validity (1 - depreciation coefficient).

For example, the residual value of structures at the beginning of the year will be:

C rest \u003d 150 * (1 - 0.02) \u003d 147 thousand rubles.

Calculate the average annual value of fixed assets for the whole enterprise at the residual value:

Calculate the average annual cost of the active part of fixed assets at the residual value:

3. We define the average depreciation rate as the arithmetic average:

4. The structure of fixed assets shows the ratio between groups of fixed production assets. The share of each group is calculated as the ratio of the value of fixed assets of this group to the total initial cost of all funds. For example, specific gravity buildings at the beginning of the year will be 18.1% (500*100/2768).

We present the structure of funds in the table:

Types of OPF	For the beginning of the year		At the end of the year
	sum	%	sum	%
Building	500	18,1	570	18,8
Structures	150	5,4	210	6,9
Transfer devices	80	2,9	110	3,6
cars and equipment	1840	66,5	1940	63,8
Vehicles	198	7,2	210	6,9
Total	2768	100	3040	100

5. The coefficient of validity of fixed assets, reflects the share of the value of funds saved during the operation:

where C p - the initial cost of fixed assets;

С ost - the residual value of fixed assets.

The depreciation coefficient of fixed assets reflects the share of the value of assets lost during the operation:

K and \u003d 1 - K g

Let's calculate the indicators for the building group at the beginning of the year:

K and \u003d 1 - 0.6 \u003d 0.4

Similarly, we calculate the indicators for other groups in the table:

Types of OPF	For the beginning of the year				At the end of the year
Initial price	residual value	K g	K and	Initial price	residual value	K g	K and
Building	500	300	0,60	0,40	570	395	0,69	0,31
Structures	150	147	0,98	0,02	210	215	1,02	-0,02
Transfer devices	80	50	0,63	0,38	110	79,7	0,72	0,28
cars and equipment	1840	1656	0,90	0,10	1940	1838	0,95	0,05
Vehicles	198	90	0,45	0,55	210	100	0,48	0,52

6. Coefficient of introduction - shows the share of fixed assets introduced during the year in the average annual cost of fixed assets of the enterprise:

The retirement ratio reflects the share of retired fixed assets in the average annual value of fixed assets:

7. Return on assets - an indicator of output per 1 ruble of the value of fixed assets. To calculate the return on assets, the formula is used:

F otd \u003d VP / OF average year

where Ф otd - capital productivity, rub.;

VP is the annual output of marketable (gross) products, rub.;

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

Calculate the return on assets of all fixed assets:

To assess the return on assets of active funds, we determine their average annual cost.

What applies to fixed assets (OS) of an organization in accounting and tax accounting, we told in ours. And what is meant by fixed production assets (OPF) and how is the average annual cost of OPF calculated?

How to determine the average annual cost of fixed assets

There is no concept of OPF in the current legislation. Usually, OPFs are considered as opposed to non-productive fixed assets. The former refers to a part of fixed assets that are directly involved in the production of products, performance of work or provision of services or create conditions for these processes (for example, buildings and structures, machinery and equipment, computers, transport, etc.). And non-production fixed assets are objects of cultural and community purposes (for example, a canteen or a cinema). However, from the point of view commercial organization, non-productive assets are not related to OS in principle. Therefore, the terms "OPF" and "OS" are often considered as equivalent.

However, for the purposes of planning and analyzing indicators, an organization can group OS objects, referring them to BPF or other types based on any other criteria. For example, only the active part of the OS, which is involved in production (for example, machine tools), can be considered the BPF, and the plant management building may no longer be attributed to the BPF.

Accordingly, according to accounting data, the cost of the OPF can either correspond to the balance of account 01 “Fixed assets”, or be only a part of this indicator. In the latter case, analytical accounting information is used to allocate the share of fixed assets in the cost of fixed assets.

Average annual cost OPF (OPF SG) can be calculated in various ways. The simplest - as the arithmetic mean of the OPF at the beginning (OPF N) and the end (OPF K) of the reporting year:

OPF SG = (OPF N + OPF K) / 2

In this case, both and can be used.

Taking into account that the cost of the OPF can change significantly during the year, a formula similar to that used to determine the average annual cost when calculating property tax can be used to smooth out possible jumps and more accurate averaging (

The value of the company's fixed assets is a very significant value in economic analysis. It testifies to many economic factors, as well as to financial documents organizations.

All calculation processes are guided by the average value of the cost of production fixed assets (FA) during the year: both accounting for the property tax base and income tax, and calculating the performance indicators for the use of fixed assets.

Let us highlight the main goals pursued by the accounting of fixed assets of an enterprise, and also show how exactly the average annual value of the main property assets is calculated.

Legislative regulation

The accounting process for the main entrepreneurial production assets is prescribed in various normative documents. They not only clarify the calculation procedure itself, but also indicate the tasks of tracking these indicators, the conditions for recognizing funds as the main ones, the way the value is formed, etc. The main documents that the taxpayer (entrepreneur, accountant) focuses on are:

• PBU 6/01 "Accounting for fixed assets" dated March 30, 2001 No. 26n;
• Methodology for accounting of fixed assets dated October 13, 2003 No. 91n.

When calculating property tax, you should rely on the following provisions tax code of the Russian Federation and information from the Ministry of Finance of the Russian Federation regarding the average annual accounting of the value of assets:

• paragraph 4 of Art. 376 of the Tax Code of the Russian Federation dated August 05, 2000 No. 117-FZ .;
• Letter of the Ministry of Finance of the Russian Federation dated July 15, 2011 No. No. 03-05-05-01/55.

Why you need to consider the value of fixed assets

This is not only about the fact that the accounting of fixed assets is required by the current legislation and the bodies controlling the entrepreneur. Constant monitoring of the cost of fixed assets helps to solve many urgent problems:

• clarifying the costs associated with the acquisition of assets, as well as bringing this information into the system;
• accurate tracking of operations on the dynamics of the main assets, since all changes are reflected in the documentation;
• evaluation of the performance of each group of fixed assets;
• financial results of the loss of fixed assets (sales, disposals, write-offs, etc.);
• obtaining all sorts of information about fixed assets, which is necessary not only for reporting, but also for internal awareness and analysis.

What types of cost of fixed assets are subject to accounting

The same fixed asset may have a different value at one time or another of acquisition and at different periods of operation. Other factors may also affect the cost. factors of production. To achieve the above goals, the value of one of the 4 types of value of the firm's fixed assets is used.

1. Initial cost- the one for which this tool is put on the balance sheet. It consists of:
   • expenses incurred by the entrepreneur for the acquisition of the asset, its transportation to the place of operation, if necessary - and installation work, configuration, adjustment, etc.;
   • those costs incurred by the entrepreneur if the asset was created by his own resources;
   • monetary value approved by all participants, if the main asset is the authorized capital or part thereof;
   • the value of the values ​​that made up the exchange fund - with barter;
   • valuation of the asset at market prices, relevant on the day of transfer - when donating a fixed asset.

   The initial cost of fixed assets is taken into account when calculating property tax and when accounting for depreciation.

   NOTE! The initial cost can be changed if the reason for the revaluation was a global change in the fixed asset (reconstruction, upgrade, completion, alteration, partial liquidation, etc.), and also if the process of accounting revaluation is officially initiated.

2. replacement cost OS is a number reflecting how much the asset was worth at the time of its last revaluation. This may happen:
   • if the property fund was reconstructed or changed in any other way, which affected the change in its primary value;
   • property subjected to revaluation;
   • a depreciation of the asset was necessary.
3. residual value shows how much of the value of the underlying asset has not yet been transferred to products. In fact, this is the difference between the initial (replacement) cost of an asset and the amount of depreciation. This indicator helps to understand how much the asset has already served its purpose, which directly affects the planning of renewals in fixed assets, which means financial indicators costs.
4. Liquidation value reflects the financial "balance" that remains inherent in the fixed asset after its useful life has come to an end. It is not always that an asset that has exhausted its depreciation loses its value to 0, most often there remains an amount for which it is quite possible to sell it (for example, the useful life of a computer is 5 years, but even after this period it may well work properly and be sold for appropriate amount).

How to calculate the average OS cost

Mathematically, the average annual value is the arithmetic average of the desired type of value of property funds. But sometimes you need accounting that will take into account not a fixed indicator for a certain period, but the moments of introduction and departure from the balance of fixed assets. Depending on this, the method of calculation and the formula for determining the average annual cost of fixed assets are selected.

1 way (not taking into account the time of the dynamics of funds)

It provides an average calculation accuracy, but in many cases it is quite enough.

To calculate the average annual cost of fixed assets, it is enough to know its value at the beginning and end of the annual period, that is, on January 1 and December 31 of the reporting year. These data are shown in the balance sheet. For the calculation, the residual value of the funds is used, based on the balance sheet.

If the residual value of fixed assets at the end of the year has not yet been derived, it can be determined using the formula:

CT2 = CT1 + CTconst. - STlist.

• ST2 - residual value of fixed assets at the end of the year;
• ST1 - the same indicator at the beginning of the year;
• STpost. - the cost of received fixed assets;
• STlist. - the cost of written-off fixed assets (retired from the balance sheet).

Then you need to find the arithmetic mean of two indicators: CT1 and CT2, that is, the book value of fixed assets at the beginning and end of the year. This will be the approximate value of the average annual cost of fixed assets.

STav.-year. = (CT1+CT2) / 2

Method 2 (taking into account the month of putting on the balance and leaving the balance)

This is a more accurate method, one of its varieties is used to calculate the tax base for paying property tax.

IMPORTANT! It is not permitted by law to use any other calculation method for this purpose.

With this method of calculation, the number of months that have passed since the balance sheet was changed (acceptance of a new operating system or disposal of the old one) is taken into account. Depending on the purpose, one of the following varieties of such a calculus can be used

The formula for the average annual cost of fixed assets to assess the effectiveness of their use

To calculate capital productivity, capital intensity, profitability and others important indicators the effectiveness of the company's fixed assets, you need to know exactly how many full months have passed since the statement or removal from the balance of the fixed asset. And, of course, you will need an initial cost indicator (as of January 1 of the reporting year) - ST1.

STav.-year.= ST1 + FMpost. / 12 x STcont. - Chemistry. / 12 x STspis

• Chmpost. - the full number of months from the date of setting the fixed asset on the balance sheet until the end of the current year;
• ChMspis. - the total number of months from the date of write-off of fixed assets from the balance sheet until the end of the year.

The formula for the average annual cost of fixed assets according to the average chronological

It is considered the most accurate of the methods, which takes into account the input and output of the OS. It searches for the arithmetic average of the value of funds for each month, of course, taking into account the input and write-off, if any. The results are then added up and divided by 12.

ST mid-year = ((ST1NM + ST1KM) / 2 + (ST2NM + ST2KM) / 2 ... + (ST12NM + ST12KM) / 2) / 12

• ST1NM - the cost of fixed assets at the beginning of the first month of the year;
• ST1KM - the cost of fixed assets at the end of the first month, and so on.

The formula for determining the average annual cost of fixed assets for calculating corporate property tax

It is specially provided exclusively for determining the base of property tax. It uses the residual value at the beginning of each month that makes up the tax period. You will also need the final indicator of the residual value at the end of the entire tax period. When we divide the amount received by the number of months, it will be necessary to a number that is reporting period, add 1. That is, if you need to calculate the amount for an annual payment, you will need to divide by 13, and for quarterly payments, respectively, by 4, 7, 10.

ST mid-year = (ST1NM + ST2NM + ... + ST12NM + STKNP) / 13

• ST1NM - an indicator of the residual value of assets on the 1st day of the 1st month of the tax period;
• ST2NM - an indicator of the residual value of assets on the 1st day of the 2nd month of the tax period;
• ST12NM - an indicator of the residual value of assets on the 1st day of the last month of the tax period;
• STKNP - the final residual value at the end of the tax period (its last date is December 31 of the reporting year).

In recent years, due to the steady growth in the range of products and the pace of its renewal, the nature of industrial enterprises has changed. Enterprise management has become impossible without effective planning of its activities and control over the implementation of plans. Satisfying the needs of consumers required the acceleration of the organization of the release of new products, i.e. flexible development of enterprises. The elements of the flexible development of the enterprise should also include the process of manufacturing competitive products in conditions of limited financial opportunities using all available resources.

In market conditions, when developing new areas of activity, the ideology of budgeting as an element of strategic control becomes the main instrument of corporate governance.

Formation of the company's budget - the basics financial management and economic regulator of relations between its structural divisions And external environment- is one of the main factors for ensuring competitiveness.

The means of production at the disposal of factories are divided into means of labor (buildings, machines, machine tools) and objects of labor (materials, semi-finished products, fuel, locomotives and wagons).

The means of production form production assets, which are divided into fixed and circulating.

Fixed production assets (OPF) are means of labor that fully or partially retain their natural-material form for many years. production cycles(usually years) and transfer their value to finished products in parts, as they wear out.

results modern production are increasingly determined by the renewal and improvement of production assets and depend on the degree of their use.

Fixed assets by composition, purpose, performed in manufacturing process functions are usually divided into the following groups that characterize their structure: buildings, structures, transmission devices, machinery and equipment, vehicles, tools, industrial and household inventory.

According to the role in the production process, the active and passive parts of fixed assets are distinguished.

Active fixed assets are tools of labor that directly affect output, i.e. involved in the transformation of objects of labor into finished products. These are machines and equipment installed in the main workshops of enterprises, adjustable instruments and devices, tools.

Passive fixed assets are those that ensure the normal functioning of the active part of the funds. These are buildings, roads, power plants that supply working machines with electricity, transmission devices that deliver this energy, and vehicles.

The initial cost of fixed assets is expressed in the prices of their acquisition or commissioning. At these prices, fixed assets are taken into account in the balance sheet of the enterprise and depreciation is charged. The initial cost of equipment included in fixed assets consists of the purchase price, transportation costs for delivery and costs for construction and installation works (construction of the foundation, installation and debugging).

Replacement cost is the cost of reproduction of fixed assets. It takes into account the same costs as the original cost, but in modern conditions, and allows you to compare the volume of fixed assets by enterprises. For these purposes, an inventory and revaluation of fixed assets is periodically carried out.

The full (original and replacement) cost is the cost of fixed assets in a new, unworn condition. At full cost, the funds are accounted for on the balance sheet of the plant during the entire period of their operation.

The residual value is calculated as the difference between the full original cost and the amount of depreciation. It expresses that part of the value of fixed assets that has not yet been transferred to the cost of products manufactured with their help, and is determined by the formula:

F srg = F ng + (F cc* p) / 12 - F select * (12 - p) / 12, ( 1.1)

where f srg - average annual cost of fixed assets;

F ng - initial (book) cost of fixed assets;

F centuries - the cost of fixed assets introduced;

n - the number of months of operation of the commissioned / retired fixed assets;

F sb - liquidation value;

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

F otd = V vp / F srg , ( 1.2)

where f otd - capital productivity;

V vp - volume of output;

F srg - average annual cost of fixed assets.

Capital intensity - is an inverse indicator of capital productivity and shows the number of fixed assets required for the production of products per 1 ruble. Determined by the formula:

F capacity = F srg /V vp , (1.3)

where f capacity - capital intensity.

The capital-labor ratio shows the share of fixed production assets per worker, that is, it characterizes the level of security production staff means of production. Calculated according to the formula:

F voor = F srg / h cn , (1.4)

where f voor - capital-labor ratio;

H cn - payroll personnel.

Profitability of sales - an indicator of the financial performance of the organization, showing what part of the organization's revenue is profit. At the same time, as financial result different indicators of profit can be used in the calculation. Determined by the formula:

R=P/S*100%, (1.5)

where R - profitability of sales;

P - profit from sales;

C - cost.

Calculations of the average annual cost of fixed assets are made according to the balance sheet. In turn, this indicator serves as the basis for calculating the performance indicators for the use of fixed assets and studying the dynamics of changes in their value.

In the system of indicators for assessing the movement of fixed assets, the characteristic of the intensity of their renewal is also important.

To do this, calculate the coefficient of renewal of fixed assets for a certain period:

TO update = F input / F con. G , . ( 1.6)

where K o6n - update factor;

F input - the cost of newly introduced (arrived) fixed assets for a certain period;

F con. G. - the value of fixed assets at the end of the year (period) for which the fixed assets are analyzed.

The process of updating fixed assets involves studying the nature of their disposal. The assessment of this process is carried out according to the retirement rate of fixed assets for a certain period:

TO select = F select / F early , ( 1.7)

where K you6 - retirement rate;

F select - the cost of retiring fixed assets for a certain period;

F early - the value of fixed assets at the beginning of the same period.

The processes of renewal and disposal of fixed assets should be mutually evaluated. To do this, study the growth rate of fixed assets:

TO nature = (F input - F select ) /F ng , ( 1.8)

where K nature - coefficient of growth of fixed assets;

F ng - the value of fixed assets at the beginning of the period.

Where F to ;

F cc

F to– cost of fixed assets at the end of the year, rub.

Substituting the values ​​known from the condition of the problem, we calculate the value of fixed assets at the end of the year

F k \u003d 3000 + (125 - 25) \u003d 3100 thousand rubles.

Answer:the cost of fixed assets at the end of the year is 3,100 thousand rubles.

Calculation of the coefficient of renewal of fixed assets

task:

During the year, the enterprise introduced fixed production assets in the amount of 150 thousand rubles. so that the value of fixed assets at the end of the year amounted to 3,000 thousand rubles. Calculate the coefficient of renewal of fixed assets.

Technology for solving the problem:

The renewal coefficient is one of the indicators that are used to analyze changes in the structure of fixed production assets.

Knowing the cost of fixed assets of the enterprise at the end of the year, as well as how much fixed assets were introduced, the coefficient of renewal of fixed assets is calculated by the formula:

(2)

Where F cc- the cost of introduced fixed assets, rub.;

F to– cost of fixed assets at the end of the year, rub.

The coefficient of renewal of fixed production assets will be:

Thus, over the year our company has undergone a 5% renewal of fixed production assets.

Answer:the coefficient of renewal of fixed assets is 0.05.

Retirement rate calculation

tasks:

The main production assets of the enterprise at the beginning of 2005 amounted to 3,000 thousand rubles. During the year fixed assets were liquidated in the amount of 300 thousand rubles. Calculate the retirement ratio of fixed assets.

Technology for solving the problem:

The retirement rate of fixed assets is calculated by the formula:

,

(3)

Where F sel– cost of retired (liquidated) fixed assets, rub.;

F n– cost of fixed assets at the beginning of the year, rub.

Calculate the retirement rate of fixed production assets:

Thus, 10% of fixed production assets were liquidated at the enterprise.

Answer:the retirement ratio of fixed assets is 0.1.

Calculation of the growth of fixed assets

task:

At the enterprise during the year, fixed production assets were introduced in the amount of 150 thousand rubles, and liquidated in the amount of 100 thousand rubles. Calculate the increase in fixed assets of the enterprise in monetary terms.

Technology for solving the problem:

The increase in fixed assets is calculated as the difference between the newly introduced and liquidated funds according to the formula:

F prir \u003d F vv - F sel.

(4)

Substituting the data known from the condition, we get:

F prir \u003d 150 - 100 \u003d 50 thousand rubles.

Answer:the increase in fixed assets of the enterprise in monetary terms amounted to 50 thousand rubles. in a year.

Calculation of the introduction of fixed assets, growth of fixed assets

task:

At the enterprise during the year, the increase in fixed production assets amounted to 80 thousand rubles. the cost of fixed assets at the end of the year - 4000 thousand rubles. Calculate the growth rate of fixed assets.

Technology for solving the problem:

The growth rate is another indicator that, along with the renewal and disposal rates, is used to analyze changes in the structure of fixed production assets.

The growth rate of fixed assets is calculated as the ratio:

,

(5)

Where F natural– increase in fixed assets in monetary terms, rub.;

F to– cost of fixed assets at the end of the year, rub.

Accordingly, the growth rate of fixed assets:

Answer:the increase in fixed assets amounted to 2%.

Task

Fixed assets industrial enterprise provide their material and material base, the growth and improvement of which is the most important condition for improving the quality and competitiveness of products. Improving the use of fixed assets of the organization solves many economic problems aimed at increasing production efficiency: growth in labor productivity, cost reduction, savings capital investments, an increase in output, an increase in profits and profitability, and, consequently, an increase in solvency and financial stability.

Table 1 - Indicators of the efficiency of the use of fixed assets

Index	Indicator value	Change in indicator
	plan	fact	absolute, (+,−)	relative, %
The cost of marketable products, thousand rubles.				0,52
Profit from core activities, thousand rubles			−110	0,17
The average annual cost of fixed assets, thousand rubles.			−100	0,80
The average number of industrial production personnel, pers.			−33	17,64
Capital return, %	5,13	5,16	0,03	0,58
Capital productivity, rub.	1,16	1,18	0,02	1,72
Capital intensity, rub.	0,85	0,84	−0,01	1,17
Capital-labor ratio, thousand rubles	66,64	80,27	13,63	20,45

The following indicators serve as a generalizing characteristic of the efficiency and intensity of the use of fixed assets:

return on equity(the ratio of profit from the main activity to the average annual cost of fixed assets):

Fr - return on equity of fixed assets, %.;

P - profit from the main activity, thousand rubles;

OF sg - the average annual cost of fixed assets, thousand rubles . We take indicators from the plan column

Fp = 64018/ 12463 = 5.13

FF \u003d 63908 / 12363 \u003d 5.16

capital productivity(the ratio of the cost of manufactured (commercial) products to the average annual cost of fixed assets):

where (3) Fo - return on assets, rub.;

Tp - the cost of marketable products, thousand rubles.

we take indicators from the fact column

Fp = 14567/ 12463 = 1.16

FF \u003d 14644 / 12363 \u003d 1.18

capital intensity(the ratio of the average annual cost of fixed assets to the cost of manufactured products):

Fe - capital intensity, rub.;

Tp - the cost of marketable products, thousand rubles;

OF sg - the average annual cost of fixed assets, thousand rubles.

Fp = 12463/ 14567 = 0.85 target

Ff = 12363 / 14644 = 0.84 actual indicator

capital-labor ratio(the ratio of the average annual cost of fixed assets to the average number of industrial and production personnel):

Fv - capital-labor ratio, thousand rubles;

OFSG - the average annual cost of fixed assets, thousand rubles;

Chppp - average headcount industrial and production personnel, pers.

Fp \u003d 12463 / 187 \u003d 66.64

FF = 12363/ 154 = 80.27

Task

Perform diagnostics of the production and economic activities of the enterprise according to the table. Determine the dynamics of capital productivity, capital intensity and labor productivity at the enterprise in 2010-2011.

Initial data:

return on assets- this is the volume of gross or marketable output in relation to the value of fixed assets of the enterprise. The return on assets shows how much output the company produces for each invested unit of the value of fixed assets.

The return on assets is:

According to reporting data:
Fo=1200/650=1.85 den. units/day units;

According to design data:
Fo=1500/800=1.88 den. units/day units;

The growth rate of this indicator is:
Kp=1.88/1.85=1.016 (101.6%).

The design value of this indicator should increase by 1.6% compared with the reporting data. Such an increase is ensured by the introduction of new fixed assets, thanks to which the enterprise is able to increase output.

It is believed that the company prefers high values ​​of this indicator. This means that for every unit of revenue the firm makes less investment into fixed assets. A decrease in the ratio may indicate that, for the current level of revenue, excessive investments have been made in buildings, equipment and other fixed assets.

The inverse return on assets is called capital intensity. This indicator equals:

According to reporting data:
Fe=650/1200=0.54 den. units/day units;

According to design data:
Fe=800/1500=0.53 den. units/day units;

Growth factor:
Kp=0.53/0.54=0.981 (98.1%).

The fund consumption should decrease by 1.9%.

Labor productivity is labor efficiency. Labor productivity can be measured by the amount of time spent per unit of output or by the amount of output produced by an employee over a period of time.

Labor productivity is:

According to reporting data:
P \u003d 1200/200 \u003d 6 thousand den. units/person;

According to design data:
P \u003d 1500 / 1.85 \u003d 8.11 thousand den. units/person;

Growth factor:
Cr=8.11/6.00=1.352 (135.2%).

Labor productivity will increase by 35.2%.

The growth of labor productivity means the saving of labor costs (working time) for the manufacture of a unit of output or an additional amount of output per unit of time, which directly affects the increase in production efficiency, since in one case the current costs for the production of a unit of output are reduced under the item “Wages the main production workers", and in the other - more products are produced per unit of time.

Fund equipment shows how many monetary units invested in fixed assets account for one employee.

The capital ratio is equal to:

According to reporting data:
Fosn = 650/200 = 3.25 thousand den. units/person;

According to design data:
Fosn = 800/185 = 4.32 thousand den. units/person;

Growth factor:
Cr=4.32/3.25=1.329 (132.9%).

Capital equipment under the project should increase by 32.9%.

Thus, it is planned to significantly increase the efficiency of the use of fixed production assets at the enterprise.

Task

In the first quarter, the company sold products worth 300 thousand rubles. Average quarterly balance working capital is 23 thousand rubles. In the second quarter, it is planned to increase the volume of sales by 10%, and the time of one turnover of working capital will be reduced by one day. Determine: the turnover ratio of working capital and the duration of one turnover in the first quarter, the turnover ratio of working capital and their absolute size in the second quarter, the release of working capital due to the reduction in the duration of one turnover of working capital.

The turnover ratio of working capital is the ratio of the volume of products sold to the average quarterly balance of working capital.

In the first quarter, this figure is:

K1ob \u003d P1 / OBS 1 \u003d 300/23 \u003d 13.04 revolutions.

For a quarter (90 days) working capital makes 13.04 turnovers. The duration of one turnover of working capital is:

T1=90/K1ob=90/13.04=6.9 days.

If the time of one turnover of working capital is reduced by one day, then the duration in the second quarter will be:

T2=6.9-1=5.9 days.

In such conditions, the turnover ratio of working capital is

: K2rev=90/T2=90/5.9=15.3 revolutions.

Absolute size working capital in the second quarter is: OBS2=P2/K2ob=300* 1.1/15.3=21.6 thousand rubles.

The release of working capital due to the reduction in the duration of one turnover of working capital is:

pOBS=OBS2-OBS 1 = 21.6-23.0=-1.4 thousand rubles

Task

Determine the growth rate of capital productivity, if the cost of gross output at wholesale prices of the enterprise is 9466 thousand rubles, the cost of fixed capital is 4516 thousand rubles. The share of the active part of fixed assets - 0.6. The load factor is 0.7. In the future, the share of the active part of fixed capital will increase and amount to 0.76, and the load factor - 0.75.

Solution: In this case, the volume of gross output is known (9466 thousand rubles), and the cost of existing production assets can be determined as the product of the value of fixed capital by the share of the active part of fixed capital and the load factor (4516 * 0.6 * 0.7 = 1896.72 thousand rubles).

In this case, the return on assets is:

Fo \u003d 9466 / 1896.72 \u003d 4.99 rubles / rub., Which indicates that 1 rub. funds invested in production assets, gives 4.99 rubles. products.

After the changes, the cost of existing production assets will be:

4516 * 0.76 * 0.75 \u003d 2574.12 thousand rubles.

With a constant volume of output, the value of return on assets will be: Fo \u003d 9466 / 2574.12 \u003d 3.68 rubles / rub.

Thus, with a constant volume of output and an increase in the cost of existing production assets, the value of capital productivity will decrease. The reduction will be:

Tpr \u003d (3.68-4.99) * 100 / 4.99 \u003d -26.25%.

Calculation of the profit of the enterprise.

Task

Construction firm intends to significantly increase staff productivity and reduce gross operating costs of production in order to significantly improve its financial condition and increase the efficiency of its production and economic activities.

According to preliminary calculations, the number of employees of the company should be reduced from 72 to 60 people, and the annual output per employee should increase from 6920 to 8000 den. units

Current production costs of one den. units products should be reduced from 84 to 78 kopecks.

Current expenses for production one den. units products are respectively 84 and 78 kopecks. Consequently, the profit per one hryvnia of production is equal to 16 and 22 kopecks, respectively.

The volume of production in the previous year is calculated as the product of the number of employees and their labor productivity and is:

Def \u003d 6920 * 72 \u003d 498240 den. units;

in the planned year:

Opl \u003d 8000 * 60 \u003d 480000 den. units

Based on this the company's profit is:

in the previous year:

Ppr \u003d 498240 * 0.16 \u003d 79718 den. units;

in the planned year:

Ppl \u003d 480000 * 0.22 \u003d 105600 den. units

Thus, the profit will increase by the amount:

P \u003d Ppl-PPR \u003d 105600-79718 \u003d + 25882 den. units

Let us calculate the influence of individual factors on such a change in profit:

where po is the change in the volume of production, expressed in the change in revenue from the sale of products;

pS - change in current costs of production.

PO=Opl-Opr=480000-498240=-18240 den. units;

pS \u003d Cpl-Cr \u003d 480000 * 0.78-498240? 0.48 \u003d -44122 den. units

Indeed, the amount of profit increased by the amount:

pP=-18240-(-44122)=+25882 den. units

First of all, we use the following dependency:

where h - number of employees,

Pr - labor productivity of one worker.

The change in production volume is due to:

a) a change in the number of employees:

PO (pCh) \u003d (Npl-Npr) * Prpr \u003d (60-72) * 6920 \u003d -83040 den. units;

b) changes in labor productivity of workers:

PO(pPr)=Npl*(Prpl-Prpr)=60*(8000-6920)=+64800 den. units

pO \u003d pO (pCh) + pO (pPr) \u003d -83040 + 64800 \u003d -18240 den. units

Current costs are determined by the volume of production (O) and the cost rate (St):

Change running costs due to:

a) a change in the volume of production:

pS (pO) \u003d (Opl-Opr) * Stpr \u003d (480000-498240) * 0.84 \u003d -15322 den. units;

b) change in the rate of expenses:

pS (pSt) \u003d Opl * (Stpl-Stpr) \u003d 480000 * (0.78-0.84) \u003d -28800 den. units

The total effect, as shown above, is:

pS \u003d pS (pO) + pS (pSt) \u003d -15322-28800 \u003d -44122 den. units

Thus, as a result of the changes described in the condition, the growth in profit should be 25882 den. units Such a change should be due to a change in the volume of production (by -18240 monetary units) and a change in current costs (by 44122 monetary units). The change in the volume of production is caused by a change in the number of employees (the influence of the factor = -83040 monetary units) and the productivity of their labor (the influence of the factor = 64800 monetary units). The change in current costs is caused by a change in the volume of production (the influence of the factor = 15322 monetary units) and the cost rate per one den. units products (influence of the factor = -28800 den. units).

Indicators	Meaning
1. Sold products, thousand den. units	1120,0
2. Full cost of goods sold, thousand den. units	892,0
3. Profit from other sales and non-industrial services, thousand den. units	164,8
4. Profit from non-sales operations, thousand den. unit:
a) fines and penalties paid	19,6
b) fines were collected from other enterprises	26,8
5. The average annual cost of fixed production assets, thousand den. units	2906,0
6. The average annual cost of standardized working capital, thousand den. units	305,0
7. Income tax, %
8. Fee for a bank loan, thousand den. units	2,8

When evaluating economic results the activities of the enterprise use indicators of total and estimated profitability.

For their calculation it is necessary to determine:

profit before tax:

1120.0-892.0+164.8-19.6+26.8=400.0 thousand den. units;

net profit:

400.0-400.0 * 0.25-2.8 \u003d 297.2 thousand den. units;

the amount of fixed and working capital:

2906.0 + 305.0 \u003d 3211.0 thousand den. units

The overall profitability is defined as the ratio of profit before tax and interest payments to the cost of fixed and working capital.

The value of the total profitability is:

400,0/3211,0=0,125 (12,5%).

Estimated profitability is the ratio net profit to the cost of fixed and working capital:

297,2/3211,0=0,093 (9,3%).

Based on the results of calculations, the company operates profitably. The value of the total profitability is 12.5%, and the estimated profitability is 9.3%.

Task.

Calculate the annual profit of the enterprise, if the income for the year was 2.5 million rubles,

annual variable costs amounted to 0.5 million rubles, fixed costs amounted to 1.2 million rubles.

Calculate the return on sales.

Task.

Find profit And determine the profitability of sales grocery store per month if:

revenue for this month amounted to 4,500,000 rubles,

the average markup on goods was 22%.

Costs for the purchase of goods for sale: 3,510,000 rubles, wages per month amounted to 400,000 rubles, the cost of rent and public utilities: 230,000 rubles.

The solution of the problem.

Calculation of working capital