Task No. 1. Determine the average annual cost of fixed assets production assets companies, if the cost of fixed production assets owned by the enterprise at the beginning of the year, the amount of equipment retired due to wear and tear at the beginning of March and the amount of equipment that the enterprise purchased and installed at the end of September of this year are known.

Table 1.1

PF cost:
at the beginning of the year, in millions
introduced, in million deum
departed, in million units

F SG - average annual cost of fixed assets;

F NG =280 million units - value of fixed assets at the beginning of the period;

F in =38 million de, F out =54 million de - cost of input and retirement (withdrawn) fixed assets;

m 1 =3 - the number of full months of operation of the introduced fixed assets from the moment of introduction until the end of the current year, months;

m 2 =10 - the number of complete months of inactivity of retired fixed assets from the moment of withdrawal until the end of the current year, months;

Answer:

Task No. 2. The cost of the company's fixed production assets as of January 1 of the reporting year is known, as well as the fact that at the beginning of the 2nd quarter new equipment was purchased, and at the end of the 4th quarter worn-out equipment was liquidated. Determine the average annual cost of fixed assets as of January 1 of the next year, using the data from the table below.

Table 2.1

PF cost:
at the beginning of the year, in thousands
introduced, in thousands
departed, in thousands

F NG =705 thousand de -

F in = 210 thousand de, F out = 208 thousand de - cost of input and retirement (withdrawn) fixed assets, de;

m 1 =9 - the number of full months of operation of the introduced fixed assets from the moment of introduction until the end of the current year, months;

m 2 =0 - the number of complete months of inactivity of retired fixed assets from the moment of disposal until the end of the current year, months;

Answer:

Task No. 3. During the year, a certain amount of new equipment was installed, some of it was put into operation on April 1, 2003, and the rest - from July 30, 2003. Of the equipment owned by the enterprise, 12% retired on September 1, 2003 due to the high degree of wear and tear. Determine the average annual cost of fixed assets using the data from the table below.

Table 3.1

Options
Number of equipment units introduced:
Cost of a unit of introduced equipment, thousand units
Quantity of equipment owned by the enterprise as of 01/01/2003, in pcs.
Cost of a unit of retired equipment, thousand units

F SG - average annual cost of fixed assets, de;

F NG =2.4 million units - value of fixed assets at the beginning and end of the period, de;

F in, F out - the cost of introduced and retired (withdrawn) fixed assets, de;

m 1 - the number of full months of operation of the introduced fixed assets from the moment of introduction until the end of the current year, months;

m 2 - the number of complete months of inactivity of retired fixed assets from the moment of disposal until the end of the current year, months;

F selected =47·105=4.935 million de.

Task No. 4. Determine the average annual cost of fixed production assets according to the data from table 4.1. Moreover, it is known that the cost transport services amounted to 12% of the cost of acquired fixed assets, and installation - 9%.

Table 4.1

Options
Cost of PF at the beginning of the current year, in thousands
Cost of PF purchased: amount, in thousand	September
Cost of PFs retired: amount, in thousand

F SG - average annual cost of fixed assets, de;

F NG = 400 thousand units. - value of fixed assets at the beginning and end of the period, de;

F in, F out = 28 thousand de. - cost of input and retirement (withdrawn) fixed assets, de;

m 1 = 3 - the number of full months of operation of the introduced fixed assets from the moment of introduction until the end of the current year, months;

m 2 =2 - the number of complete months of inactivity of retired fixed assets from the moment of withdrawal until the end of the current year, months;

Answer:

Task No. 5. Determine the average annual cost of the PF in the plan year, based on the following data for the base and plan years.

Fixed assets are means of labor that are repeatedly involved in the production process, while maintaining their natural form, gradually wearing out, and transfer 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 times the minimum monthly wage. 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, instruments, transmission devices, etc.).

Non-productive fixed assets are not involved 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 facilities for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).
2. Structures (engineering and construction facilities that create conditions for the production process: tunnels, overpasses, highways, chimneys on a separate foundation, etc.).
3. Transmission devices (devices for transmitting electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
4. Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machines and equipment, etc.).
5. Vehicles(diesel locomotives, wagons, cars, motorcycles, carriages, trolleys, etc., except for conveyors and transporters included in production equipment).
6. Tools (cutting, impact, pressing, compacting, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.
7. Production equipment and accessories (items to facilitate production operations: work tables, workbenches, fences, fans, containers, racks, etc.).
8. Household equipment (office and household supplies: tables, cabinets, hangers, typewriters, safes, duplicating machines, etc.).
9. .Other fixed assets. This group includes library collections, museum values, etc.

Specific gravity (percentage) various groups fixed assets in total cost They are represented at the enterprise by the structure of fixed assets. At mechanical engineering enterprises in the structure of fixed assets the largest specific gravity occupy: machinery and equipment - on average about 50%; buildings about 37%.

Depending on the degree of direct impact on the objects of labor and the production capacity of the enterprise, fixed production assets are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, and 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 physical and monetary terms. Accounting for fixed assets in kind is necessary to determine technical staff and equipment balance; to calculate the production capacity of the enterprise and its production units; to determine the degree of wear, use and renewal timing.

The source documents for accounting for fixed assets in kind are passports of equipment, workplaces, and enterprises. Passports provide detailed technical specifications all fixed assets: year of commissioning, capacity, degree of wear, 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.

Cost (monetary) valuation of fixed assets is necessary to determine their total size, composition and structure, dynamics, the amount of depreciation charges, as well as assessment economic efficiency their use.

Exist the following types monetary valuation of fixed assets:

1. Valuation at original cost, i.e. at actual costs incurred at the time of creation or purchase (including delivery and installation), at 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 cost shows how much it would cost to create or acquire previously created or acquired fixed assets at a given time.
3. Valuation based on initial or restoration taking into account wear and tear (residual value), i.e. at a cost that has not yet been transferred to finished products.

Residual value fixed assets Fost is determined by the formula:

Fost = Fnach*(1-Na*Tn),

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

When assessing fixed assets, a distinction is made between the value at the beginning of the year and the average annual value. The average annual cost of fixed assets FSRG is determined by the formula:

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

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

To assess the condition of fixed assets, indicators such as the depreciation rate of fixed assets are used, which is defined as the ratio of the cost of depreciation of fixed assets to their total cost; fixed assets renewal coefficient, calculated as the cost of introduced fixed assets during the year attributable to the value of fixed assets at the end of the year; fixed assets retirement ratio, 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 operation, fixed assets are subject to physical and moral wear and tear. Physical wear and tear refers to the loss of fixed assets of their technical parameters. Physical deterioration It can be operational or natural. Operational wear and tear 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 increasing labor productivity.

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

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

Depreciation of fixed assets

Depreciation refers to the process of transferring the cost of fixed assets to manufactured products. This process is carried out by including part of the cost of fixed assets in the cost of manufactured products (work). After selling products, the enterprise receives this amount of funds, which it uses in the future for the acquisition or construction of new fixed assets. The procedure for calculating and using depreciation charges in the national economy is established by the government.

There is a distinction between depreciation amount and depreciation rate. The amount of depreciation charges for a certain period of time (year, quarter, month) represents the monetary value of depreciation of fixed assets. The amount of depreciation charges accumulated by the end of the service life of fixed assets must be sufficient for their complete restoration (purchase or construction).

The amount of depreciation charges is determined based on depreciation rates. The depreciation rate is the established amount of depreciation charges 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 species and groups of fixed assets. For metal cutting equipment weighing over 10 tons. a coefficient of 0.8 is applied, and weighing over 100 tons. - coefficient 0.6. For manually operated metal-cutting machines the following coefficients are applied: for machines of classes accuracy N, P- 1.3; for precision machines 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 service life of fixed assets. It depends on the physical durability of fixed assets, on the obsolescence of existing fixed assets, on the availability in the national economy of the ability to replace obsolete equipment.

The depreciation rate is determined by the formula:

Na = (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.;
Tsl - standard service life of fixed assets, years.

Not only the means of labor (fixed assets) are depreciated, but also not money. These include: rights of 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 standards established by the enterprise itself.

The property of enterprises subject to depreciation is combined 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 material assets not included in the first and second categories.
4. Intangible assets.

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 charges are made in equal shares during the life of the corresponding intangible assets. If it is impossible to determine the useful life 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 accelerate scientific and technological progress, it is recognized appropriate use accelerated depreciation of the active part (machinery, equipment and vehicles), i.e. full transfer of the book value of these funds to the products being created in a shorter period than provided for in the depreciation rates. Accelerated depreciation may be applied to fixed assets used to increase output computer technology, new progressive types of materials, instruments and equipment, expansion of product exports.

In the case of write-off of fixed assets before their book value is fully transferred to the cost of output, underaccrued depreciation charges are reimbursed from the profits remaining at the disposal of the enterprise. These funds 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: capital productivity, capital intensity and production capacity utilization rate.

Capital productivity is determined by the ratio of the volume of output to the cost of fixed production assets:

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

where Kf.o. - capital productivity; N - volume of produced (sold) products, rub.;
Fs.p.f. - average annual cost of fixed production assets, rub.

Capital intensity is the inverse value of capital productivity. The production capacity utilization rate 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 the share of machinery and equipment;
• increasing the intensity of equipment operation;
• optimization of operational planning;
• improving the qualifications of enterprise employees.

Introduction

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

Average annual cost of fixed assets

products extensiveness fund labor

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 on the farm. cost of fixed assets The average annual cost of fixed assets being retired is calculated in the same way, except that the multiplication is made by the number of months of their non-functioning on the farm. The average annual cost of fixed assets, calculated using this formula, will subsequently help determine the capital productivity parameter. Determination of norms for depreciation charges The Council of Ministers of the Russian Federation centrally determines norms that are the same for all sectors of the national economy, divided into groups and divided into types of fixed assets. They involve the calculation of depreciation for the complete and thorough repair of work equipment, as well as for their complete restoration. Profit from activities The practice of financial planning of enterprises, where the planned year, in comparison with the reporting year, has not brought significant changes in the structure and composition of fixed assets, allows determining the SSOF in general for the enterprise and applying the average depreciation rate actually established in the reporting year. average annual cost of fixed assets formula. If in the planned year this enterprise there are 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 profit from main activity. The entire amount of profit, which will subsequently be used for financing, is revealed by calculations in the process of direct distribution of income, as well as 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 correctly 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 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 wear and tear.
• * The depreciation rate of fixed assets (Kizn) is determined as of the beginning and end of the year using the formula

Kizn = Fizn / F,

where Fizn is 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 wear rate is determined based on data accounting and reporting (form No. 20 “Report on the availability and movement of fixed assets”). Moreover, the lower the wear rate, the better the physical condition of fixed assets.

For example, the availability of fixed assets at the beginning of the year was 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 according to joint stock company respectively amounted to 1381 and 1386 thousand rubles, 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 enterprise's fixed assets has improved somewhat. Their depreciation coefficient at the end of the year compared to 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 liquidation of old, demolished fixed assets.

When assessing the condition 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 is the coefficient of renewal of fixed assets;

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

FC -- value of fixed assets on 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 renewed over the year by 10.3%.

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

Kvyb = Fvyb / Fn

where Kvyb is the retirement rate of fixed assets;

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

Fn -- value of fixed assets on 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 was 5213 thousand rubles. The retirement rate of fixed assets 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 (FL) is determined by the formula:

FV = F / Ch or FV = Fs / Chs

where F is the cost of fixed assets at the beginning (end) of the year, thousand rubles;

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

Fs - average annual cost of fixed assets, rub.;

Chs - average annual number of employees, people.

For example, in an organization the number of trade employees 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 was 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 to the beginning of the year increased by 237 rubles. (6299 -- 6062), or 3.9%.

Problem 1

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

One of the general indicators of the level of use of fixed assets is capital productivity. Capital productivity is expressed by the ratio of the cost of products manufactured per year to the average annual cost of fixed production assets.

f - capital productivity

N - volume of production, thousand rubles.

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

base = 22500 = 1.1780 rub.

f fact = 22500 = 1.2098 rub.

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

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

The influence of a change in a factor on a change in the performance indicator:

DNF = DF xf0 = +200x1.1780 = +235.6 (thousand rubles)

ДNf = F1 x Д f = 19300 x 0.0318 = +613 (thousand rubles)

DNF + DNf = 235.6 + 613.74 = 849.34 (thousand rubles)

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

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

The influence of changes in the cost of general production assets and capital productivity on changes in the volume of output:

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

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

where kF is the coefficient of change in the average annual cost of open pension fund;

kN - coefficient of change in profit from sales.

Cumulative influence of factors:

DNF + DNf = 247.5 + 603 = 850.5 (thousand rubles).

Thus, the increase in sales volume is due not only to an increase in the cost of OPF, but also, to a greater extent, to an increase in the efficiency of using OPF. The calculations made indicate the predominant influence of the increase in the capital productivity of the open pension fund on the increase in sales volume (603 thousand rubles).

Problem 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 activities are interconnected and interdependent. Calculation and assessment of the influence of factors on changes in performance indicators is called factor analysis.

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

where MZ is the mass of harvested raw materials

N - product release

UR - specific material consumption

MZpl =8620*0.215=1853.3

MZf =8750*0.21=1837.5

Total change in production volume:

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

To establish how 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 replaced material (UR0) by the price of the replaced material (P0), and the difference between the price of the replacement material (P1) and the price of the replaced material material (C0) - by the specific consumption of the replacement material (UR1) and then add the results:

UMP=(UR1-UR0)*Ts0;

UMP=(Ts1-Ts0)*UR1.

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

UMP=(7600-7000)*0.21=+126

126-35=+91 (thousand rubles)

Thus, the plan for the production of the product was exceeded 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 changed by 91 (thousand rubles) Zf - mass of raw materials, t., actual raw materials

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

Zpl = VPf * UR

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

VP - planned product release

Salary = 8620*0.215=1853.3 t

Zf = 8750*0.21=1837.5 t

Total change in output

DVVPtot = 8750-8610 = +130 (thousand pcs.)

including due to changes in the mass of consumed raw materials

Zpl - Zf = 1837.5-1853.3 = -15.8 t

specific consumption of raw materials

UR = 0.21-0.215 = 0.005 t

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

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

Using the table data, we calculate the material productivity indicators using the formula:

where O is the volume of production for the year, M is 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: M1 - M0 = 13965 - 12973.1 = 991.9 (thousand rubles); according to the material productivity indicator: Mo1 - Mo0 = 0.661 - 0.627 = 0.034 (rub.). Percentage of plan fulfillment in terms of production volume for the year: (O1 / O0) * 100% = (8750 / 8620) * 100% = 101.51%; for material costs: (M1 / M0) * 100% = (13965 / 12973.1) * 100% = 107.65%; in terms of material productivity: (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: O = Mo * M. method of chain substitutions. O = Mo * M. Then the effect of changes in material costs on the general indicator can be calculated using the formula:

Ocondition1 = M1 * Mo0 = 13965 * 0.661 = 9230.87 (thousand rubles);

Ousl1 = Ousl1 - Oo = 9230.9 - 8620 = 610.87 (thousand rubles).

Ousl2 = O1 - Ousl1 = 8750 - 9230.87 = -480.87 (thousand rubles).

Thus, the change in production volume was positively influenced by an increase of 0.034 rubles. material productivity, which caused an increase in production volume by 610.87. The change in production volume was negatively affected by an increase of 99.9 thousand rubles. material costs, which caused a decrease in production volume 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 production of the product, exceeding the plan for the production of products according to the table given was achieved due to a decrease in the specific consumption of material by 1000 pieces. products.

Problem 3

Determine the increase in production from the elimination of lost working time. The amount of lost time during the year amounted to 350 person-hours. The average hourly output of one worker is 800 rubles. Knowing the amount of lost working time in man-hours and the actual output (average hourly) of one worker, we can 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 lost working time is 280,000 rubles.

Based on the table data, calculate using the absolute difference method;

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

Based on the calculation results, write an analytical conclusion.

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

VP = SCHR * SRDN * SRSM * PTC

VP = UDR * SRSM * SRDN * PTC.

where VP is output,

SCHR - average number workers,

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

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

HRP - hourly labor productivity,

UDR - the proportion of workers in the workforce.

We will calculate the influence of factors on the volume of production using the method of absolute differences. We calculate unknown characteristics based on the initial data:

1. The share of workers in the workforce

UDR = SChR/SCh,

where SCH is the average number.

UDR O = 200/235 = 0.852

UDR f = 195/240 = 0.813

DUDR = 0.039

UDRO O = 172/235 = 0.733

UDRO f = 176/240 = 0.733

where UDRO is the proportion of main workers in the workforce

DUDRO = 0.0

UDROR O = 172/200 = 0.86

UDROR O = 176/195 = 0.903

where UDROR is the proportion of main workers among all workers

DUDROR = 0.043

2. Hourly labor productivity

PCH = VP/HOUR,

where HOUR is the number of man-hours worked.

PTC O working = 320450/360 = 890.139 RUR

PTC f working = 288975/ 342 = 844.956 rub

DPTCH = 45.183

PTC O working base = 320450/314.61 = 1018.563 rub

PTC f working base = 288975/318.003 = 908.718 rub

DPTCH = 109.845

3. Average number of days worked by one worker:

SRDN=DN/SChR,

where DN is the number of man-days worked.

SRDN r pl = 46000/200 = 230

SRDN r f = 43880/195 = 225.026

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

SRDN or pl = 40560/172 = 235.814

SRDN or f = 40490/176 = 226.201

D SRDN main working = 226.201-235.814 = - 9.613

4. Average working day

SRSM = HOUR/DAY.

SRSM or pl = 314.61/40.56 = 7.757

SRSM or f = 318.003/40.49 = 7.854

SRSM r pl = 360.00/46.00 = 7.826

SRSM r f = 342.0/43.88 = 7.794

5. Average daily output of a worker

DVpl slave = 320450:46.00:200= 34.832 (r.)

DVfact slave = 288975:43.88:195 = 33.772 (r.)

DVpl main slave = 320450:40.56:172 = 45.934 (r.)

DVact main slave = 288975: 40.49:176 = 40.551 (r.)

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

Dplr = 46000: 200 =230.00

Dfr = 43880: 195 = 225.026

DD p = 225.026 -230.00 = -4.974

Dplor = 40560: 172 =235.814

Dfor = 40490: 176 = 230.057

DD or =230.057 - 235.814 = - 5.757

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

We find the influence on the size of output using the original formula using the method of differences - we present the factor under study in the form of the 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 configuration of the number of main workers as follows:

VP = (SChRf - SChRpl) * SRDNpl * SRSMpl * PTChpl

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

DGVR = UDf *DD *DV pl =0.813* (-4.974) * 265.9574 = -1075.495 (thousand rubles)

DGvor = UDf *DD *DV pl =0.903* (-5.757) * 265.9574 = -1382.5984 (thousand rubles)

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

VPpl = Krpl * Dpl * Ppl * SVpl = 200 * 195.75 * 7.76 * 890.14 = 27042.81 (t.r.)

VPkr = KRf * Dpl * Ppl * SVpl = 195 * 195.75 * 7.76 * 890.14 = 26366.74 (t.r.)

VPd = KRF * Df * Ppl * SVpl = 95 * 182.73 * 7.76 * 890.14 = 24626.47 (t.r.)

VPp=KRf*Df*Pf*SVpl=195*182.83*7.854*890.14=24924.78(thousand rubles)

VPsv=KRf*Df *Pf*SVf=195*182.83*7.854*844.956=23659.58 (thousand rubles)

DVPtot = VPsv - VP pl = 23659.58-27042.81 = -3383.23 (thousand rubles)

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

DVPd = VPd - VP cr = 24626.47-26366.74 = -1740.27 (thousand rubles)

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

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

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

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

VPor = (176-172) * 235.814 * 7.76 * 1018.563 = +7455541.4 rub

VPr = (195-200) * 235.814 * 7.854 * 890.139 = - 8243057.1 rub

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 workers, as well as above-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 in the table, we can draw the following conclusions: the increase in the number of main workers and the increase in labor productivity had a positive effect on the size of output. But the size of production could have been even higher if the proportion 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.

Problem 4

Using the data presented in the table, calculate the influence of the extensiveness and intensity of the use of labor on the dynamics of sales revenue. Factors can be calculated using any method of factor analysis. Based on the calculation results, write an analytical conclusion.

Index	Unit	Symbol			Rates of growth, %
1. Revenue from sales of products
2. Labor resources: a) average number of employees b) wages with accruals			11628	11900	100.3 102.3
Material costs
Main production assets: a) the size of fixed production assets: b) depreciation.			74350	78581	105.7 105.0
Working capital
Total costs (cost price)
Costs per 1 ruble of products
Product profitability
Output per 1 worker
Salary intensity
Capital productivity
Material efficiency
Turnover working capital
Cost return

Factor analysis of profit:

Where P is profit

N - sales proceeds

S - cost

There are the following types of deterministic analysis models - additive models - models in which 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)

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

Multiple models are models that represent a ratio of factors, e.g.

Where Z is the cost per 1 ruble of production.

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

R - average number of employees

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

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

Dpl=79700:381=209.186

Dfact=83610:382=218.874

Z capacity=11628:79700=0.146

Z capacitance = 11900: 83610 = 0.142

Let us analyze the influence of extensive and intensive factors of resource use on changes in production volume using the absolute difference method.

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

Let's calculate the impact of changes in factors on changes in the performance indicator

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

ДND = Rф x ДD = 382 x 9.688 = +3700.816 (thousand rubles)

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

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

DNf = Ff x D f = 78581 x -0.008 = -628.648 (thousand rubles)

DNF + DNf = 4535 -628.648 = 3906.32 (thousand rubles)

ДNM = ДМхN0 = 2200x1,587 = +3491.4 (thousand rubles)

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

ДNM + ДНм = 3491.4 + 419.424 = 3910.824 (thousand rubles)

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

DNl = Eph x D l = 16241 x 0.17 = 2760.97 (thousand rubles)

DNE + DNl = 1165.32 + 2760.97 = 3926.29 (thousand rubles)

The calculation results allow us to draw the following conclusions: sales volume increased in the reporting period by 4.9%, which amounts to 3,910 thousand rubles; Due to the increase in the number of employees, sales volume increased by 209.186 thousand rubles. The increase 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 efficiently; the growth in sales volume is partly due to an increase in their average annual cost (the influence of this factor amounted to 4,535 thousand rubles), but due to less efficient use of fixed assets, a decrease in capital productivity led to a decrease in sales volume by 628,648 thousand rubles. An increase in material productivity and working capital turnover led to an increase in sales volume by 419,424 thousand rubles, respectively. and 2760.97 thousand rubles.

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

Table 1

Types of fixed production assets	Cost of OPF as of 01/01/08			Put into operation within a year			OPF retired during the year			Annual depreciation rate for renovation
		at residual value, thousand rubles.	wear factor (%)	at full original cost, thousand rubles.		wear factor (%)	at full original 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
Facilities	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 assessed at their full original cost at the end of the year.

2. The average annual cost of fixed production assets (at 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 serviceability of fixed production assets at the beginning and end of the year.

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

7. Indicators of capital productivity 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. Increase in the cost of manufactured products due to an increase in the volume of fixed production assets, by increasing the efficiency of their use (thousand rubles).

10. Justify the necessary increase in the value of production assets for the next year if the enterprise plans to increase production by 15% (thousand rubles).

Analyze your results. Draw conclusions.

Solution

1. The cost of fixed production assets, assessed at their full original cost at the end of the year, can be calculated using the formula:

K = N + P – V

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

N – value of funds at the beginning of the year;

P – the cost of funds received during the year;

B is the value of funds disposed of during the year.

Let's calculate the cost of funds for each category:

Buildings: K = 500 + 100 – 30 = 570 thousand rubles.

Structures: K = 150 + 80 – 20 = 210 thousand rubles.

Transfer devices: K = 80 + 30 – 0 = 110 thousand rubles.

Machinery and equipment: K = 1840 + 200 – 100 = 1940 thousand rubles.

Vehicles: K = 198 + 12 – 0 = 210 thousand rubles.

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

The cost of fixed production assets, assessed at full original cost at the end of the year, amounted to 3,040 thousand rubles.

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

where С сг – average annual cost of funds;

C n – value of funds at the beginning of the year;

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

With vyb – the value of funds retired during the year;

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

Let's calculate the average annual cost of fixed assets for the entire enterprise at original cost:

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

Let's calculate the average annual cost of the active part of fixed assets at the original cost:

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

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

C rest = 150 * (1 – 0.02) = 147 thousand rubles.

Let's calculate the average annual cost of fixed assets for the entire enterprise at residual value:

Let's calculate the average annual cost of the active part of fixed assets based on their residual value:

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

4. The structure of fixed assets shows the relationship between groups of fixed 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, the share of 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
Facilities	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 serviceability coefficient of fixed assets reflects the share of the value of assets saved during operation:

where C p is the initial cost of fixed assets;

Cresidual value of fixed assets.

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

K u = 1 – K g

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

K and = 1 – 0.6 = 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
Original price	Residual value	K g	K and	Original price	Residual value	K g	K and
Building	500	300	0,60	0,40	570	395	0,69	0,31
Facilities	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. Introduction coefficient - 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. Capital productivity is an indicator of production output per 1 ruble of the cost of fixed assets. To calculate capital productivity, the formula is used:

F department = VP / OF average year

where F department – ​​capital productivity, rub.;

VP - annual volume of commercial (gross) output, rub.;

OF average year – average annual cost of fixed assets, rub.

Let's calculate the capital productivity of all fixed assets:

To assess the capital productivity of active funds, we determine their average annual cost:

Let's calculate the capital productivity of active fixed assets:

8. Capital intensity of production is the inverse value of capital productivity. It shows the share of the cost of fixed assets attributable to each ruble of output.

F e = OF average year / VP = 1 / F dep.

where F e – capital intensity, rub.;

OF average year – average annual cost of fixed assets, rub.;

VP – annual volume of commodity (gross output), rub.;

F department - capital productivity, rub.

Composition and structure of OPF. The company's property consists of: fixed assets and other non-current assets, current assets and financial assets.

The total amount of non-current assets is calculated as the totality of the company's fixed assets, intangible assets, investments in capital construction in progress, long-term financial investments in securities and into the authorized capital of other enterprises and other non-current assets. The most significant part of non-current assets are fixed assets that are listed on the company’s balance sheet and are in operation, in reserve, for conservation, and also leased to other companies.

Fixed assets are the monetary valuation of fixed assets as material assets that have a long period of operation. Thus, fixed assets are a part of the means of production that fully or partially retains its natural form throughout its entire service life, transfers its value in parts to manufactured products and is reimbursed from the accumulated depreciation fund.

Fixed assets are divided into industrial-production and non-production. Industrial and production funds function in the sphere of material production, non-productive funds satisfy the everyday and cultural needs of people.

Non-production buildings include residential buildings, cultural and community institutions, their equipment and inventory. Non-productive fixed assets do not function in production and do not reproduce value in the product.

The share of fixed assets for non-productive purposes is,

for example, in mechanical engineering it is about 15%.

The main production assets consist of a large number of different objects. They differ in purpose, service life, and impact on production results. Therefore, there is a need to classify them. The classification of basic production assets of mechanical engineering provides for the following division:

1. Buildings (36%). These are production buildings of workshops, warehouses, production laboratories, etc., creating material conditions for work and storage of material assets. This group includes plant management buildings and other office premises.

2. Facilities (6.3%). These are engineering and construction facilities that perform technical functions for servicing production: tunnels, bridges, overpasses, automobile and railways and etc.

3. Transfer devices (3.6%). All means by which electrical, mechanical and thermal energy is transmitted to working machines.

4. Machinery and equipment (49.8%). This group is in turn divided into:

Power machines and equipment - objects intended for the generation and processing of energy (generators, turbines, electric motors, steam boilers, internal combustion engines, etc.);

Working machines and equipment are means of labor directly involved in the technological process, influencing objects of labor, turning them into finished products;

Measuring and regulating instruments and devices, laboratory equipment;

Computer technology;

Other machinery and equipment.

5. Vehicles (2.0%). Means for moving people and goods inside and outside the enterprise, but related to the enterprise (cars, electric locomotives, railway cars, electric cars, etc.).

6. Durable tools and technological equipment.

7. Industrial and household equipment (work tables, workbenches, fences, fans, etc.).

8. Other fixed production assets.

The relationship between the amount of capital invested in individual groups of fixed assets is called their structure. The structure of the general enterprise depends on many factors and, first of all, on the characteristics of the given production: the size of the enterprise, the technical level of production, the level of specialization, geographical location, forms of organization of production.

At factories that produce large-sized machines (turbines, boilers, heavy presses, etc.), the share of OPF invested in buildings, structures, and handling equipment is greater than at factories that produce small-sized machines.

The higher the technical level of production, all other things being equal, the greater the share of machinery and equipment, since their cost increases sharply. In factories with a mass and large-scale type of production, compared to factories with a small-scale, single type of production, as a rule, machinery and equipment have a higher share, and buildings and equipment have a lower share.

Progressive changes in the structure of the industrial enterprise depend primarily on the improvement of tools, machines and mechanisms.

Methods for assessing OPF. Accounting and assessment of fixed production assets are carried out in kind (pieces, tons, kilometers, etc.) and cost (rubles) forms.

Rating in in kind is needed to calculate production capacity, to develop equipment balances, and to determine the degree of utilization of the general production fund.

Production capacity is usually called the maximum amount of products that can be obtained from any production unit with the best use of all available resources. The initial documents for determining production capacity are passports of equipment, workplaces, enterprises, which contain a complete list of its production and operational indicators.

Cost the assessment is used to determine the total value of general capital assets, their structure, dynamics, and the amount of depreciation charges included in the cost of production.

There are several types of valuation of OPF:

At original cost (Fp);

At replacement cost (Fv);

At residual value (initial or replacement cost taking into account wear and tear) (Fost).

Accounting for fixed assets at historical cost is carried out at the price of their acquisition or manufacture, taking into account the costs of delivery, storage and installation on site.

All fixed assets acquired by a company are entered on its balance sheet at full cost, which is also called balance sheet value.

The economic significance of this assessment method lies in the fact that in this way the initial (real) costs of the general public fund are identified.

The disadvantage of the method is the same (homogeneous) OPFs produced, purchased and installed in different time, are listed on balance sheets at different prices. This does not make it possible to compare the value of OPF for different objects, to correctly determine the amount of depreciation charges, and the cost of production.

In this regard, OPFs are valued at replacement cost, which shows the cost of producing OPFs in modern conditions, i.e., it shows the amount of costs required to purchase or manufacture currently available OPFs at modern prices.

Currently, with a high level of inflation, there is a need for periodic revaluation of fixed assets and determination of their replacement cost, corresponding to real economic conditions. Residual value (initial or replacement cost taking into account depreciation) shows the value of the OPF that has not yet been transferred to manufactured products.

where k a is the depreciation rate (%);

t u - period of use of fixed assets (years).

Wear of OPF. During the production process, OPFs are subject to material (physical) and moral wear and tear, the consequences of which must be taken into account.

Physical wear and tear, that is, the loss of OPF consumer value (usefulness of a thing), occurs both during the operation of OPF and during

their inaction (destruction of the building under the influence of atmospheric conditions, corrosion, etc.).

The amount of physical wear and tear of fixed assets depends on many reasons: the degree of load, the quality of labor tools, correct assembly and installation, qualifications of workers, protection from external conditions, etc.

In addition to the physical depreciation of OPF, there is also their moral depreciation, the essence of which is What one or another type of OPF turns out to be depreciated even before its complete physical wear and tear.

The main reason for obsolescence is to increase the productivity of the resources used while simultaneously reducing their costs per unit of output.

Increasing labor productivity while reducing labor costs wages in the cost of a unit of production causes obsolescence of the so-called first kind, the value of which can be determined as follows

,

where q is the annual growth rate of labor productivity, %;

t is the time period from the moment of production of the OPF to the calculation of the MI.

Obsolescence of the second kind is due to the use in production of more advanced equipment, technological processes, and better organization of production. Moreover, their use should result in a relative reduction in production costs.

,

where Tst, Tn - economic term services of obsolete and new equipment;

qst, qn - annual productivity of obsolete and new equipment;

Fp.st, Fp.n - the initial cost of obsolete and new equipment.

Using outdated technology companies spend more labor time and materials per unit of production. The cost of similar products produced on obsolete equipment is higher than on new ones. Moreover, the relative increase in cost due to long-term use of obsolete equipment leads to losses that significantly exceed the cost of obsolete equipment.

Depreciation of OPF. Monetary compensation for depreciation of fixed assets is made through depreciation. Depreciation is a gradual process

transfer of the value of fixed assets to manufactured products in order to form a special depreciation fund Money for subsequent restoration (renovation) of fixed assets.

Depreciation charges are included in the cost of production. The initial data for calculating the amount of depreciation charges are:

The amount of initial costs for fixed assets;

Depreciation period.

The depreciation period is the duration of operation of the OPF in years, established taking into account:

Moral and physical wear and tear;

Level of use of OPF in production;

Supply and demand for capital resources;

Economic feasibility of modernization and major repairs.

In general terms, the amount of annual depreciation charges is determined

,

where F l is the liquidation value of the OPF;

T a is the depreciation period.

When moving fixed assets during the planning period - a year (disposal, purchase, creation), the average annual cost of the general fund is calculated. This indicator is then used in all calculations

,

where r is the number of months worked by the entering or retiring OPF,

F p.vv, F p.vyb - OPF introduced and retired during the year,

F p.n - the cost of OPF at the beginning of the year.

In practical work, depreciation rates are used to determine the annual amount of depreciation charges. The depreciation rate is the planned annual percentage of reimbursement of the cost of the general fund.

Various methods of depreciation of OPF are used. Under the conditions of the previously operating economic mechanism, the traditional method was used, which provided for the centralized establishment of the terms of the depreciation period (depreciation rates) for all types of public pension funds operating in the country. Contributions were made in equal installments throughout the entire period.

All countries with developed market economies use accelerated depreciation methods.

There are two main ways to accelerate the depreciation of fixed capital.

The first method is to artificially shorten the duration of depreciation periods and accordingly increase the annual depreciation rates. For example, in the USA, to stimulate the influx of capital investments into the military-industrial complex, a five-year depreciation period for fixed capital was used. This allowed firms to return invested capital in the form of a sinking fund in the first five years. In addition, during this period, due to high depreciation charges, the amount of profit subject to tax decreases, and, consequently, the amount of the tax itself. The benefits of accelerated depreciation are sometimes rightly compared to an interest-free loan.

A short depreciation period does not and should not correspond to the actual service life of the equipment before write-off.

The amount of depreciation, calculated according to the norms of the cost of the open pension fund, means only the upper limit of annual deductions. Depending on the financial situation, within this amount the company may charge a smaller amount of depreciation.

The second method is that, without reducing the standard service life established by the state, individual firms are allowed depreciation charges in the first years at increased rates compared to the straight-line method, with a corresponding reduction in subsequent years.

Various accelerated depreciation methods are used as special ones, for example, the decreasing balance method (double rate, one and a half rate, etc.). Moreover, the annual depreciation rate is twice as high as the annual depreciation rate using the straight-line method for the same standard service life.

For example, with a standard service life of 10 years, the annual depreciation rate will be 20% instead of 10% with the straight-line method, that is, twice as much. But the annual depreciation amounts using this norm are determined not from the initial cost of the general fund, which remains unchanged throughout the entire depreciation period, but from the gradually decreasing under-depreciated cost. Therefore, the annual depreciation amounts are

however, they gradually decrease with increasing service life of the means of labor. If a work tool costs 2,000 rubles, with a ten-year standard service life, the annual amounts of depreciation charges will be: in the first year 400 rubles, in the second - 320 rubles, in the third - 256 rubles. etc. For the fifth year, deductions will amount to only 164 rubles.

In some cases, a method combining progressive and regressive depreciation systems is used. In the first year or two of mastering new technology, a low depreciation rate is practiced, and then its annual rate increases sharply, and in subsequent years depreciation is carried out according to a regressive system. This depreciation method is advisable to use when introducing expensive complex equipment with a long period of setup and development.

Repair of fixed assets. One of the forms of reproduction of industrial assets is a major overhaul, which compensates for partial wear and tear of fixed assets by replacing worn-out structures and parts with more advanced and economical ones that improve the operational performance of the reconstructed facilities.

Currently, all companies, regardless of subordination and forms of ownership, include the costs of all types of repairs of industrial production facilities (current, capital) as part of the costs of production and sales of products (works, services). In this case, the company can independently choose the repair cost option:

1. Immediately after its implementation. This option is advisable to use when carrying out repairs of OPF in an economic way, by the personnel of auxiliary workshops;

2. From the repair fund created at the enterprise (cash reserve). When performing repair work by contract, it is preferable;

3. With subsequent monthly write-off for production costs. This option is applicable for major repairs by the tenant of leased (under the terms of the current lease) OPF.

Indicators of the level of use of OPF

There are general and specific indicators.

General ones include capital productivity and capital intensity. Capital productivity shows the output per 1 ruble of the general fund.

,

where N r is the annual output in value terms (commodity, gross or net).

The reciprocal value of capital productivity is called capital intensity and shows the value of the main funds per 1 ruble of output

.

In some cases, the return on fixed assets indicator is used

.

Private indicators characterize the level of use of individual groups of fixed assets.

The coefficient of extensive use of equipment characterizes the level of its use over time. Determined for each group of similar equipment

,

where F f is the actual time worked,

F pl - planned operating time of equipment (regular or planned time fund).

The equipment shift coefficient characterizes the degree of production intensification:

,

where f 1, f 2, f 3 - the number of machine shifts actually worked in shifts 1, 2, 3,

n is the total number of machines and equipment that the enterprise or workshop has.

The coefficient of intensive use of equipment characterizes the level of use of equipment in terms of power and productivity:

,

a technically justified standard of time per unit of production, Chact - the actual time spent on manufacturing a unit of product.

Integral utilization rate of machinery and equipment:

.