Coefficient of intensive use of equipment. Indicators of intensive and extensive use of fixed assets

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

Extensive indicators

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

n y is the total number of installed equipment.

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

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

Intensive indicators

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

where V fact is the actual volume of production;

V max - the maximum possible volume of production.

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

General indicators

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

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

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

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

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

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

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

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

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

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

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

h p - the number of employees, pers.

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

EQUIPMENT UTILIZATION RATIO- an indicator characterizing the degree of productive use of the active part of production fixed assets. It is calculated by time, power (productivity) and the volume of products produced or work performed. The coefficient of use of equipment by time is determined by dividing the time of actual operation of the equipment by the planned fund of time, i.e., by the number of hours of operation of the equipment provided for by the plan, taking into account the number of calendar days in the period, holidays and weekends, the established mode of operation, the duration of the shift, as well as time for scheduled preventive maintenance.

If the machine was supposed to work in a given month for 160 hours, and practically due to downtime not provided for by the plan for the loss of working time, it worked for 150 hours, then the coefficient of equipment utilization by time (extensive load factor) is 93.8% (6.2% - loss of machine time). It is important to ensure the operation of equipment not only without downtime, but also with installed capacity and productivity.

If the machine, according to the norms, must process six parts of the same type per hour, and in fact only five are processed, then the equipment utilization factor in terms of power (heavy load factor) is 83.3%. (5: 6=0.833). The use of equipment capacity depends on its condition, timely and high-quality care, on the qualifications and diligence of employees.

The coefficient of use of equipment by volume of work (integral load factor) reflects both the time and the degree of use of its capacity and is equal to the ratio of the volume of products actually produced on it to the planned volume that should be obtained when working without downtime and with installed capacity. If according to the plan it is planned to process 960 parts per month on the machine, and 750 are actually processed, then the generalizing, integral coefficient of equipment utilization is 78.1% (the product of the coefficients of equipment utilization by time and by power: 0.938X0.833). Increasing the utilization rate of equipment is the most important prerequisite for intensifying production, increasing output at existing facilities.

At the XXVII Congress of the Party it was noted: “Planning and economic bodies, collectives of enterprises need to do everything possible so that the created capacities operate at the design level. Only in heavy industry would it be possible to almost double the rate of production growth” (Materialy of the XXVII Congress of the CPSU, p. 41). An increase in the utilization rate of equipment is achieved by eliminating downtime, increasing the shift ratio, improving preventive maintenance and care of equipment, strengthening labor discipline, and increasing the qualifications of workers. The decommissioning and sale of low-performance, unloaded equipment on the basis of attestation of workplaces also contributes to an increase in the utilization rate of equipment.

Source: Brief Economic Dictionary, M., 1987

Heavy use factor

equipment (K int.)\u003d Actual output of products (services) per unit of equipment operation time (actually achieved productivity) / Possible volume of products (services) that could be performed with full use of capacity (throughput) for scheduled or calendar time

Ki \u003d Qf / Qv

The coefficient of intensive use of equipment characterizes the degree of productive use of specific equipment and communication facilities, reflects the reserves that are available at the workplace and can be used. In most cases, it depends on the quality of the organization of work, as well as on the workload at the workplace.

Also, indicators of the use of fixed production assets include:

Equipment Involved Ratio = the ratio of equipment actually used to all equipment (including reserve and in stock)

Kz \u003d Fz / ∑F

1-3- indicators can be calculated both for the enterprise as a whole and for individual types of products.

However, the use of only specific types of production equipment and facilities does not give a complete picture of the degree of use of fixed assets in the communications industry (sub-sectors and enterprises) as a whole. Therefore, to characterize the degree of use of fixed production assets on the scale of enterprises, sub-sectors and the entire communications industry, consolidated cost indicators are used. The main cost indicator is the return on assets (Kn), which characterizes the general level of use of fixed assets. It is determined by the enterprise by the ratio of income from core activities for the year (D) to the average annual value of fixed assets (f), i.e.

return on assets

h = D/F or h = D/Q

The rate of return on assets characterizes the value of the volume of services attributable to 1 hryvnia. OF cost.

The inverse indicator of capital productivity is capital intensity. Capital intensity shows how many funds are needed to receive a unit of income:

capital intensity

K \u003d F / D or K \u003d 1 / h

And the last indicator of the use of fixed production assets is the capital-labor ratio - it characterizes the provision of workers with means of labor:

capital-labor ratio

where Ш is the average number of staff (number of employees)

These 3 indicators are calculated for the enterprise as a whole.

Structure and indicators of the use of working capital

communication enterprises

Collectively, revolving funds in the sphere of production and circulation are called revolving funds. The intangible nature of the products of communication services is reflected in the composition and structure of the working capital of the enterprise. If at industrial enterprises in the composition of working capital the largest share is made up of production stocks of materials and raw materials, and in the composition of circulation - finished products, then there is no work in progress in the composition of working capital of communication enterprises, and stocks of materials are used not for production, but for servicing means connections.

The current assets of communication enterprises are divided into:

— normalized (materials, fuel, uniforms), according to which consumption or use standards are approved;

- non-standardized (cash funds of enterprises held in bank accounts, receivables from customers for communication services).

The working capital ratio characterizes the number of days for which the company must have a working capital reserve for uninterrupted operation.

The rate of working capital is set in various relative values (for example, for materials and fuel in days, for spare parts in% of the cost of the corresponding types of fixed assets).

The following types of indicators are used to characterize working capital:

Working capital turnover ratio, determined from the main cost and the average annual value of the working capital of the enterprise:

K about \u003d D / Obf cf

where D is income from core activities, or Q is the volume of products sold

Obf avg - the average annual value of working capital.

Rate of turnover, the coefficient characterizing the duration of one revolution in days:

W = T/Kob or W=360/Kob

Tip 1: How to Calculate the Utilization Rate

What is working capital of a communication enterprise?

16. Give the definition of working capital rationing?

17. What are the indicators of the use of working capital?

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There are 120 machines installed in the workshop of the plant.

Mode of operation of the workshop 2-shift.

The duration of the shift is 8 hours.

The annual output of products is 960 thousand tons.

Calculation of production capacity utilization factors. 1 page

products, the production capacity of the shop is 1100 thousand products.

Determine the shift ratios of machine tools, the coefficients of extensive, intensive and integral loading.

It is known that 100 machines work in the first shift, 90 machines in the second shift.

The number of working days per year is 250, the time of actual operation of 1 machine per year is 3150 hours.

Solution:

We calculate the shift ratio of machine tools (Kcm) as the ratio of the actual number of machine shifts worked for a period to the maximum possible number of machine shifts on the installed equipment for one shift of the same period:

N i - the number of machine shifts in the i-th shift, while the summation is carried out over all shifts of a given period;

n is the maximum possible number of machine shifts on the installed equipment in one shift of the same period.

The coefficient of extensive use of equipment (Kext) is calculated as the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to the plan (standard):

T ob.f and T ob.pl - respectively, the actual and planned time of operation of the equipment,

t cm is the duration of the shift.

The coefficient of intensity of use of equipment is calculated by the formula:

В f - the actual production of products by equipment per unit of time;

V n - technically justified normative production of products per unit of time by the equipment (passport data of the equipment).

Let us define an indicator that combines extensive and intensive reserves. Such a generalizing indicator is the integral coefficient of equipment utilization, which characterizes the use of equipment, both in time and in power.

K i \u003d K ext × K int \u003d 0.7875 × 0.873 \u003d 0.687

As a result of calculations, we can conclude that the enterprise has reserves to increase the productivity of equipment and unused time reserves.

Shift factorExtensive load factorIntensive load factorIntegral load factor

Lecture Search

Task 2.

Determine the amount of annual depreciation, if known:

1) The average annual cost of fixed assets is determined on the basis of their initial cost, taking into account the commissioning and liquidation of fixed assets during the year:

Fsr.g \u003d Fo + Fvv * World Cup / 12 - Fvyb * (12-M) / 12

Fsr.g \u003d 8960 + 1000 * 6 / 12 - 760 * (12-8) / 12 \u003d 9206.67 thousand rubles.

where Фср.г is the average annual cost of fixed assets, thousand rubles.

Fo - the initial cost of fixed assets, thousand rubles.

Fvv is the cost of fixed assets introduced during the year, thousand rubles.

FM - the number of months of operation of the introduced OS

Fvyb - the cost of retiring in tech. OS years, thousand rubles

M - number of months of operation of retired OS.

2) Annual depreciation charges:

Ag \u003d Fsr.g * Na / 100 \u003d 9206.67 * 13% / 100 \u003d 1196.87 rubles.

Answer: the average annual cost of fixed assets is 9206.67 thousand rubles, annual depreciation charges - 1196.87 rubles.

Task 4(e)

Determine the coefficient of integral use of equipment, if known:

Turning and milling machines work in two shifts, drilling machines - in one shift. Turning and milling machines stand idle for repairs during the year 365 hours each, drilling machines - 276 hours each. There are 240 working days a year, the shift duration is 8 hours.

Solution algorithm:

1. Determine the actual operating time of each type of equipment.

2. Determine the operating time of the equipment.

3. Find the coefficient of extensive use of equipment

4. Find the coefficient of integral use of equipment

Solution:

Based on these data, we can calculate the volume of the nominal (regime) and effective funds of the equipment operation time. Then (depending on the purpose of the calculation) we can calculate two types of coefficients for extensive loading of equipment: the coefficient of use of the regime fund of time and the coefficient of the effective fund of time, respectively. The nominal regime fund is calculated by the formula T nom = (D in the year - D days off) * t shift mode), and the effective fund of the equipment operation time: (T eff = T nom - T rem).

F nom (current) = 240*16*25 = 96000

F nom (drills) = 240*8*12 = 23040

F nom (mills) = 240*16*10 = 38400

F eff (current) \u003d 240 * 16 * 25 - 365 * 25 \u003d 96000 - 9125 \u003d 86875

F eff (mills) = 240 * 16 * 10 - 365 * 10 = 38400 - 3650 = 34750

F eff (drills) \u003d 240 * 8 * 12 - 276 * 12 \u003d 23040 - 3312 \u003d 19728

Since there is no information about the actual time worked by the equipment, if we take the volume of the annual production program of the enterprise for the time actually worked, according to the formula we get:

k e e \u003d 68000 / 86875 \u003d 0.78 k e e \u003d 120000 / 141353 \u003d 0.85

k e e \u003d 22000 / 19728 \u003d 1.12

k e e \u003d 30000 / 34750 \u003d 0.86

k and \u003d 0.78 * 0.8 \u003d 0.62 k and \u003d 0.85 * 0.8 \u003d 0.68

k and \u003d 1.12 * 0.8 \u003d 0.90

k and \u003d 0.86 * 0.8 \u003d 0.69

k e e \u003d 68000 / 96000 \u003d 0.71 k e e \u003d 120000 / 157440 \u003d 0.76

k e e \u003d 22000 / 23040 \u003d 0.95

k e e \u003d 30000 / 38400 \u003d 0.78

k and \u003d 0.62 * 0.8 \u003d 0.50 k and \u003d 0.76 * 0.8 \u003d 0.61

k and \u003d 0.90 * 0.8 \u003d 0.72

k and \u003d 0.69 * 0.8 \u003d 0.55

Answer: coefficient of integral use of equipment, excluding time spent on repairs, k and = 0.61 (equipment is used by 61%); and the coefficient of integral use of equipment, taking into account the time spent on repairs, k and = 0.68 (equipment is used by 68%).

Task 6

Determine the change in the duration of the turnover of working capital

Solution:

1. Determine the duration of one turnover of the reporting year.

From the formula we get that T about \u003d (500 thousand rubles * 360 days) / 15 rubles \u003d 12 days.

2. The increase in output amounted to 20%, and the increase in the working capital ratio - 10%. Therefore, the amount of the expected increase in the standard of working capital and finished products can be calculated as follows:

Q g pr 2 \u003d 15 million rubles + 15 million rubles * 0.2 \u003d 18 million rubles

K about 2 \u003d 500 thousand rubles + 500 thousand rubles * 0.1 \u003d 550 thousand rubles

3. Determine the required change in the duration of the turnover of working capital.

T about 2 \u003d (K about 2 * F pd) / Q g pr 2 \u003d (550,000 * 360) / 18,000,000 \u003d 11 days; hence the required change is 12 – 11 = 1 day.

Answer: the change in the duration of the turnover of working capital is 1 day.

ALTERNATIVE SOLUTION….

(Q g pr 2 \u003d 15 million rubles + 15 million rubles * 0.2 \u003d 6 million rubles

K about 2 \u003d 500 thousand rubles + 500 thousand rubles * 0.1 \u003d 100 thousand rubles

3. Determine the required change in the duration of the turnover of working capital.

T about 2 \u003d (K about 2 * F pd) / Q g pr 2 \u003d (100000 * 360) / 6,000,000 \u003d 6 days); hence required change 12 – 6 = 6 days)

Task 9

Determine the reduction in labor intensity, the release of workers and the growth of annual labor productivity due to a number of organizational and technical events in the previous year.

Solution:

1) The time spent on the production of the entire volume of products in the current and planned year, (that is, the labor intensity of production in hours), is equal to:

T e 1 \u003d 56,000 pieces * 29 minutes \u003d 1,624,000 minutes \u003d 27,067 hours (current year)

T e 2 \u003d 56,000 pieces * 22 minutes \u003d 1,232,000 minutes \u003d 20,533 hours (planned year)

2) Since in order to calculate the average number of employees, there is not enough data in the condition of the problem (the number of people (by days) who came to work during the year), we will determine the attendance number of workers using the formula.

Ryav 1 \u003d 27067 hours / (1750 hours * 1.2) \u003d 12.89 (number of workers in the current year)

Ryav 2 \u003d 20533 hours / (1750 hours * 1.2) \u003d 9.78 (number of workers in the planned year)

3) Release F of workers = 12.89 - 9.78 = 3.11 ≈ 3 people

4) Output per worker according to the formula:

B 1 = 56,000 / 27067 ~ 2 pcs. parts / per hour (current year)

B 2 = 56,000 / 20533 = 2.7~3 pcs. parts / per hour (planned year)

5) Labor intensity according to the formula:

T e 1 = 27067 / 56,000 = 0.5 hours / per part (current year)

T e 2 \u003d 20533 / 56,000 \u003d 0.4 hours / per part (planned year)

The reduction in labor intensity is calculated by the formula: I tr. = (T current - T plan.) / T plan. * one hundred%

I tr. = (27067 - 20533) / 20533 * 100% = 31.9%.

6) Growth in annual labor productivity: I pr \u003d Current 1 / Plan 2 * 100%

I pr \u003d 2 / 2.7 * 100% \u003d 74%.

Answer: reduction in labor intensity - 31.9%; release of workers ≈ 3 people; growth of annual labor productivity - 74%.

Task 11

Determine the basic monthly earnings of a worker according to the piecework - progressive wage system. According to the regulations in force at the enterprise, an increase in prices for products produced in excess of the original base is provided, if it is overfulfilled up to 5% - by 1.5 times, and if it is overfulfilled by more than 5% - by 2 times. 100 is taken as the initial base - the percentage fulfillment of production standards

The value of the hourly tariff rate of the first category is 5 rubles.

Solution:

1) Number of parts made by the worker:

N d (pcs) fact. = H ex. + H ex. * 10% = 240 + 24 = 264

2) The time provided by the norm for the manufacture of all parts:

T all d (pcs) norms = H vyr. * H piece-calc. = 240 * 48 min = 11 520 = 192 hours

3) Actual production time:

11,520 / 264 = 43.6 min

4) The excess was:

264 - 240 \u003d 24 pcs (The percentage excess of the norm was 10%)

5) Worker's earnings at regular rates:

ZP sd \u003d T 1 * k III * H vyr. (hour) = 5 rubles. * 1.8 * 192 hours = 1728 rubles.

6) Products developed in excess of the norm: 24 parts. Since the worker's earnings are formed on the basis of the number of hours worked, let's first estimate the cost of this product in hours: 24 * 48 min = 1152 min = 19.2 hours. According to the condition of the problem, the bonus part of earnings consists of two parts: for overfulfillment of the norm within 5%, an increase in prices by 1.5 times and for overfulfillment of more than 5% - by 2 times. Our worker overfulfilled the norm by 10%, therefore:

Calculation of equipment utilization indicators

1 part \u003d 9 * 24 \u003d 216 rubles.

Basic earnings: ZP sdpr \u003d 1728 + 216 \u003d 1944 rubles.

Answer: the basic monthly salary of a worker under the progressive piecework system of manufacturing products will be 1,944 rubles.

Task 14

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This indicator in NP can be calculated in 2 versions

1. Indicator use of design capacity process unit, representing the ratio of the actual volume of oil refining or semi-finished products in unit of working time to the volume of oil refining or semi-finished products under the project in the same unit of working time(this is non-idle time):

Qf - ϶ᴛᴏ the actual volume of oil refining per unit of working time

Qpr - ϶ᴛᴏ design volume of oil refining.

Such an indicator should be calculated for each technological installation. This indicator cannot always correctly assess the degree of intensive use of OF

2. The indicator of the use of maximum power per unit of working time. Calculated in 2 options:

a. The indicator of the use of maximum power is determined by dividing the actual volume of oil refining or semi-finished products per unit of working time by the maximum possible volume of oil refining or semi-finished products for the same unit of time:

Maximum productivity is defined as the average daily productivity for the best month of operation in a given year. In the same way, the RD calculates the indicator of intensive use of complex oil refining units.

This indicator reflects the degree of intensity of use of equipment for raw materials, however, in some cases it is observed that with an increase in the volume of oil or raw materials refining, the yield of target products decreases.

Equipment utilization rate

But after all, the task of the plant is not only to process oil and raw materials, but also to produce target products, in connection with this, this indicator is calculated in option b.

b. This is an indicator of the use of maximum power, determined by dividing the actual volume of output of target products per unit of working time by the maximum possible volume of output of target products, taking into account the quality of the products obtained, for the same unit of working time:

P - the cost of selling products in rubles

Os - the average balance of working capital for a certain period

C - cost of commercial products

Working capital balance - the amount at the end and beginning of the month, divided by 2. In the amount for the quarter - the amount of monthly reserves, divided by 3. Also for the year.

Time of one turn in days:

In addition to the turnover ratio and the duration of turnover, the indicator of working capital utilization is also used. the load factor is the amount of working capital, which falls on 1 ruble of sold products. The lower this indicator, the more efficient the enterprise.

All these indicators of turnover of working capital are calculated both for all working capital, and separately for normalized working capital.

NDP and NPP has a fairly high degree of use of working capital. If, in general, in the industry of Russia, working capital makes 5 turnovers per year. Duration 72 days. And in the NDP and NPP - 12-15 turnovers per year. But the rate of turnover of working capital is different not only for individual industries, it is also different for enterprises in the same industry and depends on many factors: on the location of the enterprise, type of transport, types of payment, acceptance forms of payment or letters of credit.

The acceleration of the turnover of working capital leads to a reduction in the duration of one turnover or to an increase in the number of revolutions. In both cases, funds are released. And the enterprise can use them for some other purposes, or it can increase the volume of production without diverting resources from the economic turnover. Accelerating the turnover of working capital throughout the country makes it possible to save the national income accumulation fund and increase the consumption fund. When considering reserves for accelerating the turnover of working capital, the analysis is carried out for individual stages of turnover. At the first stage of the circulation of working capital, that is, when acquiring the necessary material assets, enterprises that are on the acceptance form of payment have insignificant reserves of the turnover fund. You just have to be a conscientious payer. At the second stage of the circulation, at the time of receipt of material reserves by the enterprise and their release into production itself, there are certain reserves. Οʜᴎ are that one should not have excess stocks. This leads to their necrosis and a reduction in the turnover rate. It is necessary to have permanent long-term relationships with consumers and buyers.

In most industries, the greatest opportunities for improving the use of working capital are at the third stage, at the stage of production. This is called the production cycle. And it can be reduced by increasing labor productivity, the use of new equipment and technology.

The fourth stage of the circulation is ϶ᴛᴏ from the moment the finished product is released until the moment money is credited to the current account. You have to be a careful payer.

The renovation intensity coefficient characterizes the processes of expansion and contraction of production, shows whether the enterprise upgrades equipment. There is no optimal value for it, and it is not always possible to assess the economic situation of a company by growth or decline. Therefore, when assessing fixed assets, an integrated approach is important.

Provision of resources (equipment, buildings, land, machines and mechanisms) is one of the main indicators of successful business. If the company has everything necessary for work, this indicates its financial security. However, the composition of funds and their value tend to change over time: buildings / structures can be modernized and rebuilt, equipment can fail, software can become obsolete. What is the nature of these changes and will allow you to identify the renewal intensity factor (or K IR).

Definition

To IO is the ratio of the value of retired funds to the value of newly introduced ones. The indicator reflects the turnover rate of fixed assets, how quickly they are replaced.

The coefficient characterizes such processes as expansion (if it is less than 1) and reduction of production (if the value is greater than 1). It can also be used to determine how well the company maintains the state of the material and technical base: whether money is spent at all on the modernization of technological processes or not.

Formula

To assess K IO, different formulas are used, depending on what is of most interest - retired or commissioned assets, their growth, their turnover rate, turnover of fixed assets.

The general formula for calculating the update rate is as follows:

OF B - the cost of retired fixed assets;
OF VD - the cost of newly commissioned fixed assets.

Together with the intensity of the update, related indicators are calculated:

The coefficient of disposal of fixed assets (KV OF).
The coefficient of commissioning of new fixed assets (KVD OF).
The coefficient of renewal of fixed assets (KO OF).

To search for the retirement rate (KV OF) use the formula:

OF KP - the amount of retired fixed assets at the end of the reporting period;
OF NP - the amount of retired fixed assets at the beginning of the reporting period.

You can find the growth factor (KVD OF) as follows:

OF VD KP - the cost of fixed assets put into operation at the end of the period;
OF VD NP - the cost of fixed assets put into operation at the beginning of the period.

The renewal factor in the reporting period (CO OF) is determined as follows:

OF VD - the cost of newly introduced fixed assets;
OF B - the cost of retired fixed assets in the reporting period;
OF KP - the cost of fixed assets at the end of the period.

Thus, to assess the level of efficiency and progress in the use of resources in enterprises, different calculation options are used. Using these indicators, you can determine the state of the assets, how some of them are updated, whether the company uses new developments, and how competently the management of fixed assets is organized.

Indicator value

As a result of calculations, K IO obtains a figure that shows how many times the value of the new property exceeded the value of the decommissioned one. And on it, in isolation from a particular enterprise and the features of its work, nothing can be said. The value for each company will be different, and in general it may depend on a specific situation (for example, an emergency occurred, as a result of which the enterprise lost part of its production capacity, equipment had to be replaced).

However, it is far from always possible to judge the economic condition of the enterprise by the coefficient.

K IO is one of those indicators, the growth and fall of which has a neutral connotation, that is, the fall does not always have a negative effect on the development of the company, and the growth is positive. Therefore, it is important to take into account all factors: the scope of the enterprise, its size, the need for the updates themselves.

For example, if the KIO value is less than 1, then this may indicate an expansion of production, since the enterprise has more equipment than it managed to write off. However, it may be that the company decided to upgrade the entire material and technical base, but did not write off the funds, or decided to leave them as insurance for the time being.

The value of the coefficient must be compared with the scale of the organization. For a large industrial complex, the purchase of a new facility or the replacement of several units of production lines requires a significant investment, so they are not purchased as often, plus equipment usually has a service life of several decades. Therefore, the replacement of capacities is a really big undertaking.

But a small IT company can constantly buy licenses and new software that is guaranteed to work more efficiently than existing equipment. This will also be considered an investment in fixed assets, but it requires a much lower cost and a less significant event. Moreover, old software may not be debited from the balance for a long time.

Calculation example

Initial data on the state of resources of a light industry enterprise:

In 2017, equipment worth 300 thousand rubles was purchased.
At the end of 2017, the value of fixed assets was 700 thousand rubles.
In 2017, resources were written off in the amount of 280 thousand rubles.

The value of K IO according to the results of 2017 was 0.93. This means that the value of retired funds is almost equal to the value of newly introduced ones. At the same time, the company has updated about 40% of its equipment, which means that it has funds to modernize the production process, and this once again speaks of the stable financial and economic position of the company.

Example 1.1. Determine the shift ratios of installed and operating equipment.

Initial data

At the enterprise, 15 machines worked in one shift, 20 machines worked in two shifts, 40 machines worked in three shifts, and 4 machines did not work at all.

Let's determine the shift factor of the installed equipment:

Let's determine the shift ratio of the operating equipment:

Example 1.2. Determine the coefficient of extensive, intensive and integral use of the machine per shift.

Initial data

The duration of the shift is 8 hours.

Planned costs for repair work - 1h.

The actual operating time of the machine was 5 hours.

Machine output: according to passport data - 100 products per hour, in fact - 80 products per hour.

1. To determine the coefficient of extensive use of equipment, it is necessary to determine the actual fund of machine time per day:

Thus, the planned fund of the machine is used by 71%.

2. Determine the coefficient of intensive use of the machine:

Thus, in terms of power, the equipment is used by 80%.

3. The integral coefficient of use of the machine will be:

Example 1.3. Determine the depreciation rate of fixed assets of the machine shop.

Initial data

The initial cost of fixed assets of the machine shop at the beginning of the year is 200 million rubles. On June 1, a milling machine was decommissioned, the initial cost of which was 2 million rubles. For the year, depreciation charges for the workshop amounted to 23.86 million rubles.

1. Determine the average annual cost of fixed assets:

(million rubles).

2. Let's determine the annual amount of depreciation:

Example 1.4. Determine the coefficients of extensive and intensive use of equipment, as well as the integral coefficient (in terms of time and productivity).

Initial data

At the enterprise, the duration of the work shift is 8 hours with planned downtime for repair work of 1 hour. According to the passport data, the hourly productivity of the machine is 50 products. The actual operating time of the machine was 6 hours, 234 products were produced.

1. Find the nominal fund of the machine operating time:

We considered in our separate consultations how are calculated and also determined. In this material, we will talk about the indicators of the use of fixed assets (OS), because it is the fixed assets in the structure of fixed assets of most organizations that are the most important assets.

Extensive vs. intensive OS usage

The level of use of fixed production assets is characterized in terms of both extensiveness and intensity of OS use. Thus, the intensive use of fixed assets reflects their use in terms of productivity (capacity). And the extensive use of fixed assets reflects the use of fixed assets over time.

The coefficient of extensive use of a piece of equipment (K Oe) is calculated as follows:

K E \u003d T F / T P,

where T F is the actual operating time of the equipment in hours;

T P is the planned operating time of the equipment in hours.

The planned operating time of the equipment is set based on the organization's work schedule and taking into account the time required to carry out scheduled preventive maintenance of such equipment.

So, for example, if in the reporting month the planned operating time of the equipment, reduced by the repair time, is 152 hours, and the actual operating time was 131 hours, then the coefficient of extensive use of the equipment will be 0.86 (131 / 152). This means that the planned operating time of the equipment in the reporting month was used only by 86%.

And the coefficient of intensive use of equipment (K I) is determined as follows:

K I \u003d V F / V P,

where V F - the actual production of products for the reporting period;

In P - standard output for the same period.

Taking into account that both extensive and intensive factors influence the efficiency of the use of fixed assets, the indicator of the integral use of equipment (K INT) can be calculated, which is defined as the product of the coefficients of intensive and extensive use of equipment:

K INT \u003d K E * K I

When assessing the use of fixed assets, the following indicators are also calculated, in particular:

capital productivity;
capital intensity;
capital-labor ratio.

The rate of return on assets characterizes the volume of output for the reporting period per unit value of fixed assets. So, the capital productivity ratio (FR), calculated for the year, is determined as follows:

FO \u003d VP / OS SG,

VP - the cost of manufactured products for the year;

OS SG - the average annual cost of fixed assets.

The capital intensity is an indicator inverse to the return on assets, and characterizes the amount of fixed assets per 1 ruble of output. This means that the capital intensity ratio (FU) for the reporting year is calculated by the formula:

FE = OS SG / VP

As for the capital-labor ratio, it characterizes the equipment of employees with fixed assets. Like other indicators, the capital-labor ratio can be calculated both for all fixed assets and for their individual types (for example, for basic equipment). And also calculated both for all employees, and, for example, only for the main production workers. This means that, for example, the total capital-labor ratio (FV) for the reporting year can be calculated as follows:

FV \u003d OS SG / SCH,

where AMS is the average number of employees for the reporting year.

The given indicators are analyzed by the organization in dynamics. The purpose of such an analysis is to increase the efficiency of using the OS and the profitability of the business as a whole.