Textbook / Korsakov M.N., Rebrin Yu.I., Fedosova T.V., Makarenya T.A., Shevchenko I.K. and etc.; Ed. M.A. Borovskoy. - Taganrog: TTI SFU, 2008. - 440s.

2. RESOURCES AND COSTS OF THE ENTERPRISE

2.1. The enterprise as a business entity and property complex

2.1.4. Indicators of the efficiency of the use of fixed assets

To assess the efficiency of the use of fixed assets at enterprises, a system of indicators is used, including general and particular indicators. General characterize the efficiency of using the entire set of fixed assets. These indicators are calculated using valuation fixed assets. The most important indicators of this group are:

1. The capital productivity indicator (), which shows how much production () falls on one ruble of the cost of fixed assets () for a comparable period of time:

2. The capital intensity indicator () is the inverse indicator of capital productivity and shows how much fixed assets were spent to produce one ruble of products:

, (2.20)

3. The capital-labor ratio () characterizes the value of the value of fixed assets per one employee of the enterprise ( H):

When analyzing the efficiency of using fixed assets, it is advisable to use the following ratio between labor productivity (), capital productivity and capital-labor ratio:

4. The rate of profitability of fixed assets characterizes the amount of profit attributable to one ruble of the value of fixed assets.

. (2.23)

When calculating the considered indicators, the average value of the cost of fixed assets for the analyzed period is used.

Private indicators characterize the effectiveness of the use of individual elements of fixed assets (equipment, production facilities, etc.). The most important indicators in this group are the following:

1. The coefficient of extensive loading of equipment characterizes the use of equipment over time:

where is the time actually worked by the equipment;

- time of possible use of the equipment.

2. The coefficient of intensive loading of equipment characterizes the use of equipment in terms of productivity:

where is a technically justified norm of time per unit of production;

- the actual time spent on the production of a unit of output.

3. The coefficient of integral (total) load of equipment characterizes the use of equipment both in time and in terms of performance:

(2.26)

4. The shift coefficient of equipment operation shows how many shifts the installed equipment works on average per day:

where - the number of actually worked machine shifts per day;

- the total number of pieces of equipment that the enterprise has.

Efficient use of fixed assets leads to an increase in production, an increase in capital productivity, a reduction in costs and an increase in the profit of the enterprise. Improving the use of fixed assets is tantamount to reducing the company's need for additional capital investments, which leads to the convergence of the obsolescence and physical wear and tear of machinery and equipment and increases the level of competitiveness of the enterprise.

When determining the directions for increasing the efficiency of the use of fixed assets, it is necessary to single out extensive and intensive factors. extensive direction involves increasing the operating time of machines and equipment by reducing intra-shift and whole-shift downtime, increasing the proportion of operating equipment. intensive involves an increase in the level of equipment loading per unit of time, i.e. increasing its productivity by improving the skills of employees, scientific organization labor, the use of modern methods and means of labor.

Introduction

Chapter 1. The essence and significance of fixed assets

1.1. The concept, composition and classification of fixed assets

1.2. Depreciation of fixed assets

Chapter 2. Characteristics of the state of fixed assets of OOO Gazpromtransgaz Nizhny Novgorod»

2.1 Organizational and economic characteristics of OOO Gazpromtransgaz Nizhny Novgorod

2.2 Assessment of the financial condition of the organization and the condition of fixed assets

3. Measures to improve the efficiency of the use of fixed assets

3.1 Ways to improve the efficiency of the use of fixed assets

Conclusion

List of used literature

Applications

Introduction

In economics industrial production the main production assets have a decisive place. Improving their use is of paramount importance to achieve the task of mastering the volume of work and increasing production efficiency. One of the most important factors in increasing the efficiency of production at industrial enterprises is to provide them with fixed assets in the required quantity and assortment and to use it more fully.

Fixed assets are a set of tangible assets used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or a normal operating cycle if it exceeds 12 months, regardless of their value. . A distinctive feature of fixed assets is their multiple use in the production process, the preservation of the original appearance(shape) over a long period.

The fixed assets of an enterprise are the means of labor that are repeatedly involved in manufacturing process, without changing their natural-material form, and transfer their value to finished products piecemeal as it wears out.

The tasks in the analysis of fixed assets of the enterprise are: assessment of the technical level of development of the enterprise; analysis of the security of the enterprise with fixed assets, the effectiveness of their use; identification of reserves for increasing output and capital productivity.

Object of study term paper is LLC "Gazpromtransgaz Nizhny Novgorod" - a company that is a registered legal entity of the Russian Federation, which has an independent balance sheet and is engaged in production activities.

The purpose of the course is to study the state of fixed assets of OOO Gazpromtransgaz Nizhny Novgorod and the effectiveness of their use, as well as the development of specific areas to improve the efficiency of the use of fixed assets this enterprise.

To achieve this goal, the first chapter deals with theoretical issues related to the concept, composition, structure, as well as depreciation, depreciation and efficiency of use of fixed assets.

The second chapter gives general characteristics LLC "Gazpromtransgaz Nizhny Novgorod" analyzes the state and efficiency of the use of fixed assets of the enterprise.

The third chapter examines the domestic and foreign experience to improve the use of fixed assets, and specific recommendations are being developed for OOO Gazpromtransgaz Nizhny Novgorod.

Chapter 1. The essence and significance of fixed assets

1.1. The concept, composition and classification of fixed assets

Since fixed assets repeatedly participate in economic process and transfer their value to products (services) in parts, they are often also called long-term assets or permanent assets.

When managing fixed capital, its classification is important. As you know, classification is the process of grouping any objects, elements, forms into classes, groups, types according to one or another significant criteria. Classification allows you to structure the system under study, bring it into "order", make it more transparent, and therefore more manageable.

As a rule, the classification of non-current assets is carried out according to the functional criterion. In this regard, the following types of non-current assets are included:

fixed assets;

Intangible assets;

Capital investments in progress;

Equipment intended for installation;

Long-term financial investments;

Other types of non-current assets.

Fixed assets characterize the totality of the company's tangible assets in the form of labor instruments that repeatedly participate in the production process and transfer their value to products in parts (in the form of depreciation charges, which will be discussed later).

Intangible assets characterize non-current assets of an enterprise that do not have a material (material) form, but nevertheless ensure the implementation of its economic activity and making a profit.

Capital investments in progress characterize the volume of actually incurred costs for the construction and installation of individual fixed assets from the beginning of this construction to its completion.

Installation equipment may also include installation or assembly machines, instrumentation, instruments, and the like.

Long-term financial investments characterize all acquired by the company financial instruments with an investment period of more than one year, regardless of their value. There may be stocks, bonds, shares in the capital, etc.

In addition to classifying non-current assets according to their functional purpose, there are also classifications according to other equally important criteria.

Thus, the composition and structure of fixed capital by the nature of ownership are determined by the following grouping:

Own fixed assets, which include long-term assets, company-owned on the rights of ownership or possession, reflected in the composition of its balance sheet;

Leased fixed assets used by the company in accordance with the lease (leasing) agreement with their owner.

Important for the analysis is also the classification of fixed assets into active and passive according to their role in the production process. The active part of fixed assets includes machines, mechanisms and equipment, transmission devices directly involved in the production process.

The passive part of fixed assets includes buildings and structures, intangible assets, as well as machinery, mechanisms and equipment used in the process of managing operations.

The full classification of fixed capital according to all criteria is given in Table. one.

Table 1

Classification of fixed capital

Classification criterion
By functional types	fixed assets Intangible assets Capital investments in progress Equipment to be installed Long-term financial investments Other types of non-current assets
By nature of service certain types enterprise activities	Non-current assets serving operating activities(operating or production non-current assets) Non-current assets servicing investment (long-term) activities (investment non-current assets). These include, unfinished capital construction, equipment intended for installation, and other real investment sectors non-current assets serving financial activity(financial non-current assets), long-term financial investments Non-current assets that meet the social needs of the staff (non-productive non-current assets)
By role in the production process	Active Passive
By nature of ownership	Own non-current assets, which include long-term assets owned by the company, or possessions, reflected in its balance sheet Leased non-current assets used by the company in accordance with the lease (leasing) agreement with their owner
According to the peculiarities of collateral or insurance operations	Immovable non-current assets cannot be literally “withdrawn” from possession in the process of collateral securing a loan (land, buildings and structures, inseparable transmission devices, etc.) Movable non-current assets can be seized as a pledge or pledge in order to ensure recovery borrowed money(means of transport, machinery and equipment, etc.)

At the initial stage of the enterprise, fixed assets are formed, as a rule, at the expense of the founders (shareholders). Since the payback of these assets exceeds one year, commercial banks are reluctant to provide loans for their acquisition.

Operating non-current assets represent the most significant part of total non-current assets. Their optimal structure, level of prospects, versatility, ability to generate profit in various economic situations ultimately determine the market value of the company and its potential for successful development.

The composition of operating non-current assets (production fixed assets) includes the following types of assets (according to their materialized form):

Buildings (workshops, depots, garages, warehouses, etc.);

Structures (railways, mines, wells, bridges, etc.);

Transmission devices (oil, gas, water, water, heat, power grids, etc.);

Machinery and equipment (power machines, containers, Computer Engineering etc.);

Vehicles (cars, trolleys, boats, etc.);

Tools, production equipment and accessories;

Other fixed assets (perennial plantations, draft animals, capital expenditures for land improvement, etc.).

1.2 Depreciation of fixed assets

Depreciation is a gradual transfer of the value of an object of fixed assets to the cost of products (works, services).

Depreciation must be accrued for each item of fixed assets on a monthly basis, starting from the month following the month when the item of fixed assets was put into operation.

Example: An organization has acquired technological equipment and on January 15, 2006 put it into operation. Depreciation of this equipment should be charged starting from February 2006.

Depreciation is terminated from the 1st day of the month following the month when the fixed asset is fully depreciated or written off from the organization's balance sheet (sold, liquidated, etc.).

Example: An organization sold manufacturing equipment on February 15, 2006. Despite this, for February 2006 depreciation on this equipment should be charged in full.

Depreciation should be charged over the useful life of an item of property, plant and equipment. The approximate service life of fixed assets is given in the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1). In it, all property is divided into 10 groups:

This Classification can be used for both tax and accounting purposes.

If the useful life for the acquired fixed asset is not specified in the classification, then you can set it yourself (for example, based on the expected life of the fixed asset.).

If the equipment is fully depreciated, but the organization continues to use it, depreciation is not required for such equipment.

In accounting, depreciation is not charged on the following fixed assets:

ü for housing stock (if they are not used to generate income);

ü on objects of external accomplishment and other similar objects of forestry and road economy;

ü for other fixed assets whose consumer properties do not change over time (for example, land plots and nature management objects).

When taxing profits, depreciation accrued on fixed assets is not taken into account:

ü purchased at the expense of budget funds for targeted financing (with the exception of property received during privatization);

ü budgetary organizations;

ü non-profit organizations(if these fixed assets are acquired at the expense of target funds and are used for the implementation of commercial activities).

There are 4 ways to calculate depreciation of fixed assets:

§ linear;

§ reducing balance method;

§ method of cost write-off based on the sum of numbers of years of useful life;

§ method of writing off the cost in proportion to the volume of products (works).

When calculating depreciation, you can use one of the above methods. The selected depreciation method should be applied over the entire useful life (ie life) of the item of property, plant and equipment.

The straight-line method of depreciation assumes that depreciation is charged evenly over the useful life of an item of property, plant and equipment.

When depreciation is calculated using the reducing balance method, the annual depreciation rate is determined based not on the original cost, but on the basis of residual value property, plant and equipment at the beginning of each financial year.

With the method of writing off the cost by the sum of the numbers of years of the useful life, depreciation is calculated based on the initial cost of the machine according to the formula:

The method of writing off the cost in proportion to the volume of products (works)

An example will show how to calculate depreciation in this way.

LLC "Instrument" calculated that the machine should be fully depreciated when 1000 units of products are produced with its help.

In the first year of operation of the machine, the actual production output amounted to 600 units. The annual depreciation will be calculated as follows:

600: 1000 ´ 120000 rubles = 72000 rubles

6000 rub. (72,000 rubles: 12 months) - depreciation of the machine for the reporting month was accrued.

In the second year of operation of the machine, the actual production output amounted to 400 units. The annual depreciation will be calculated as follows:

400: 1000 ´ 120000 rubles = 48000 rubles

Every month, the accountant of Tool LLC will make a posting (we assume that products were produced evenly throughout the year): debit 20 credit 02

4000 rub. (48,000 rubles: 12 months) - depreciation of the machine for the reporting month was accrued.

Chapter 2. Characteristics of the state of fixed assets of OOO Gazpromtransgaz Nizhny Novgorod

2.1 Organizational and economic characteristics of OOO Gazpromtransgaz Nizhny Novgorod

In 1981, in connection with the start of the grandiose construction of the gas pipeline system of the Urengoy-Uzhgorod corridor in the city of Gorky, the Main Territorial Directorate for Gas Transportation Glavvostoktransgaz was established. In 1988, Glavvostoktransgaz and Gorkytransgaz were reorganized into the production association Gazpromtransgaz Nizhny Novgorod. In 2008, the company was renamed into OOO Gazpromtransgaz Nizhny Novgorod.

OOO Gazpromtransgaz Nizhny Novgorod operates in 14 regions Russian Federation: four republics (Mordovia, Mari El, Chuvashia, Tatarstan) and ten regions and territories of the Russian Federation (Vladimir, Ivanovo, Kirov, Kostroma, Moscow, Nizhny Novgorod, Penza, Ulyanovsk, Yaroslavl regions, Krasnodar Territory). Up to 80 million cubic meters are delivered daily to consumers in the Central and Volga Federal Districts natural gas. The volume of blue fuel transported by OOO Gazpromtransgaz Nizhny Novgorod through its pipelines, the length of which exceeds 12,000 km, is more than 240 billion cubic meters per year. At the same time, the Company ranks third among Gazprom's subsidiaries in terms of gas transportation volumes.

Today, 49 compressor shops operate on the gas pipelines of the enterprise. Gas is supplied to industrial and household consumers through a network of gas distribution stations, the company has 365 of them at its disposal. Currently, Gazpromtransgaz Nizhny Novgorod has 11 CNG filling stations (CNG stations) at its disposal and is working to expand this network.

The Gazpromtransgaz Nizhny Novgorod enterprise, which is part of the GAZPROM LLC structure, is a Company with Limited Liability. The form of ownership is mixed, but the controlling stake is held by the state. All property used in its activities, OOO Gazprotransgaz Nizhny Novgorod leases from OOO GAZPROM, including the gas pipeline network.

The main task of Gazprotransgaz Nizhny Novgorod LLC is to ensure accident-free gas transportation, its uninterrupted supply for the needs of industrial and domestic consumers of regions and republics located within the scope of Gazprotransgaz Nizhny Novgorod LLC activities, in the amounts approved by GAZPROM LLC, contracts LLC "Mezhregiongaz", independent suppliers for the transit and supply of gas to consumers.

LLC "Gazprotransgaz Nizhny Novgorod" includes:

16 Branches - Linear Production Departments Main gas pipelines(LPUMG)

Branch - Production and Technical Department (PTU) to ensure the repair of technological equipment)

Branch - Repair and Restoration Department

Branch - Department of Technological Transport and Specialized Equipment (UTT and ST)

Department of Logistics and Equipment.

Each division consists of a number of departments and services in accordance with the approved staffing table. Each department has a regulation on the department and job descriptions for each position. In general, the Company and its branches have a hierarchical structure.

LLC "Gazpromtransgaz Nizhny Novgorod" is one of the largest enterprises for the transportation and supply of gas to consumers in the European part of Russia.

LLC "Gazpromtransgaz Nizhny Novgorod" in the main economic activity carries out:

gas intake into its gas transmission system - 231 billion m3/year,

gas transportation through its gas transmission system - 202 billion m3/year,

gas supply to consumers located in the area of ​​operation of OOO Gazpromtransgaz Nizhny Novgorod - 26 billion m3/year,

use of gas for own needs - 2.3 billion m3/year,

gas losses for various reasons, incl. in case of accidents - 0.7 billion m3/year.

Zone production activities The enterprise covers the lion's share of the European part of Russia and is quite comparable in size to the territory of France.

2.2 Assessment of the financial condition of the organization and the condition of fixed assets

For the financial and economic analysis of OOO Gazpromtransgaz Nizhny Novgorod, we will use accounting data.

In order to analyze the activities of the enterprise and determine the current financial condition of the enterprise, it is necessary to rely on the Decree of the Government of the Russian Federation of June 25, 2003 No. financial analysis". The analysis will be carried out on the basis of the previously studied methods of "reading" the balance and the method of calculating the coefficients.

In the process of "reading" the balance sheet, we will analyze the structure of assets and liabilities of the balance sheet. We will study in more depth the structure of individual balance sheet items, analyze the dynamics of changes in these items over the analyzed period, give them an assessment and try to determine the reasons for these changes.

For analysis, we will present the consolidated balance sheet for the analyzed period, that is, from January 1, 2005 to January 1, 2007. We will determine the share of each balance sheet item in the corresponding section, calculate the deviation and growth rate of balance sheet items.

The analysis of the financial condition of the enterprise will begin with an analysis of the assets of the enterprise. A summary table of the assets of LLC Gazpromtransgaz Nizhny Novgorod for the analyzed period is presented in Appendix 2.

Analyzing the structure and dynamics of assets, we note the general trend of asset decline. For a preliminary assessment of the financial condition of the enterprise, we will establish the growth dynamics of the balance sheet and financial results for the last analyzed year. To evaluate, let's compare the growth rates of the balance sheet (total assets), sales proceeds, and profit. Balance growth rate - TrVB = 95.14%; revenue growth rate – ТрN = 122.65%; profit growth rate – TrP = 19.21%. Let's represent the obtained data as an inequality:

95,14 % < 122,65 % > 19,21 %

For the successful functioning of the organization, the following inequality must be met:

TRVB< ТрN < ТрП

This inequality is not met, which indicates the inefficient use of the organization's property and a decrease in capital turnover. We note a large drop in the profits of the organization. This is due to the outpacing growth in production costs, high growth in selling and administrative expenses, as well as high growth in other income of the organization, in particular operating income. During the analyzed period, they increased by 144.16%. It should be noted, however, the general trend of decline in the efficiency of the organization, therefore, the level of profitability of using the economic potential is decreasing.

Assessing the structure of assets as a whole, it should be noted that during the analyzed period there was a redistribution of mobile immobilized assets in the structure of the enterprise's balance sheet. The enterprise began to actively increase non-current assets, in particular, construction in progress almost doubled. At the end of the analyzed period, the shares of defense and non-current assets are approximately equal, however, mobile assets still prevail in the asset structure. To determine the justification for increasing immobilized assets, let's compare their dynamics with the dynamics of changes in revenue. The growth rate of immobilized assets at the end of 2006 is TrIA = 119.05%, while the revenue growth rate TrN = 122.65%. Therefore, TriA< ТрN, это говорит о том, что расширение иммобилизованных активов оправданно и их использование эффективно. Однако, было отмечено, что преимущественно предприятием осуществляется ввод объектов незавершенного строительства, которые до ввода в эксплуатацию прибыль организации принести не смогут, поэтому резонно заметить, что на this stage the expansion of immobilized assets may lead to a decrease in the profit of the enterprise.

In the structure of non-current assets, as noted above, construction in progress is significantly dominated, which most likely indicates the expansion of the enterprise's activities or the renewal of obsolete fixed assets of the enterprise. We also note a slight increase in fixed assets. But long-term financial investments showed a downward trend. Apparently this species investments turned out to be inefficient and unprofitable. However, the company may simply need to review its portfolio of securities.

Analyzing the structure of mobile assets, we note a decrease in short-term financial investments. Probably, the company decided to get rid of investments altogether, considering it unprofitable. Or the enterprise uses these packages of securities inefficiently. Against this background, we note that the company's cash has grown significantly (although their total share in the structure of mobile assets is very small). At the same time, the growth rate of cash (TrDS = 401.56%) significantly exceeds the growth rate of revenue, which indicates the inability of the organization's management to effectively manage cash and invest it efficiently. There is an accumulation of reserves of the enterprise, and since the main reserves of the organization are gas, it is reasonable to assume that this is due to the expansion and gradual commissioning of objects of construction in progress. However, it is also likely that during the analyzed period there was a drop in demand for the organization's products (although this version, judging by the dynamics of sales, seems unlikely). The main share of mobile assets is accounts receivable, which is 60% of mobile assets. It should be noted that the growth rate of revenue is higher than the growth rate of receivables, which indicates the effectiveness of the policy pursued by organizations in working with clients. However, the growth trend of long-term receivables suggests the opposite, apparently, short-term receivables are gradually developing into long-term ones, and then it may turn into overdue and bad accounts receivable. Perhaps the growth of long-term receivables is associated with an increase in non-payments among the population, with an increase in housing and communal services tariffs.

Let's move on to the analysis of the structure of the organization's liabilities. To analyze the liabilities of Gazpromtransgaz Nizhny Novgorod LLC, we present a generalized table of the organization's liabilities for the analyzed period (Appendix 3)

Let's start the analysis of the structure and dynamics of liabilities by comparing the growth rates of equity capital and borrowed capital. ТрСк = 104.75%, ТрЗк = 79.5%, based on this, it can be concluded that there is an increasing financial stability And financial independence organizations from external creditors.

Over the past year, the ratio of own and borrowed funds has changed towards equity. The share of short-term and long-term liabilities decreased. The company has no debts to creditors under long-term liabilities. Considering short-term liabilities, we note the general trend of decline both in short-term loans and borrowings, and in all items of accounts payable. This fact indicates an increase in the solvency and efficiency of the use of borrowed funds. The only item for which there was a significant increase was wage arrears to personnel, which is most likely due to a discrepancy between wage growth rates and the program to optimize the headcount, in connection with the merger of several organizations with Gazpromtransgaz Nizhny Novgorod LLC.

Comparing the share of equity with the share of immobilized assets, we note a slight excess of equity over immobilized assets, which indicates the ability of the enterprise to finance its activities at its own expense. But, comparing the growth rates of these indicators, we note the superiority of immobilized assets over equity, that of equity over immobilized assets, which indicates possible financial difficulties in the future.

Thus, the main problem of the enterprise is the need for own funds, since their presence cannot provide full financing of the enterprise, as well as increase the efficiency of the organization.

We will analyze the revenue and profit of Gazpromtransgaz Nizhny Novgorod LLC.

The dynamics of the financial results of OOO Gazpromtransgaz Nizhny Novgorod for the analyzed period is presented in Appendix 4.

Analyzing the financial results, we repeat that there was a sharp drop in the net profit of the organization. This is due, first of all, to the outstripping growth of fixed and variable costs. That is, the cost of production is growing, most likely, this is caused by an increase in prices for materials, an increase in tariffs. We note that the growth rate of the organization's revenue exceeds the cost, however, this could not ensure the receipt of net profit at the level of the previous year.

Observing the negative trend of changes in profits from the sale of goods, we once again note the low efficiency of the organization's activities over the analyzed period and the fall in the profitability of using the economic potential of the organization.

For the most complete picture of the financial condition of the enterprise, we will conduct a coefficient analysis, which includes the following areas:

§ Analysis of solvency;

§ Analysis of financial stability;

§ Analysis of the intensity of resource use;

§ Analysis of business activity.

Calculation of indicators is carried out on the basis of the income statement data.

We will present the calculated indicators in the form of a table, we will also note their dynamics of change and compliance with the standards. The dynamics of indicators of the financial condition of the organization is presented in Appendix 5.

Analyzing the pivot table, we note that not a single liquidity indicator corresponds to the desired indicator. This indicates that the company has problems with working capital and that the company does not have liquid assets to cover its obligations in case of unforeseen circumstances.

There was a decrease in the overall coverage ratio, but its value remains within the acceptable range, which indicates the sufficiency working capital to cover short term liabilities. However, its decline indicates the inefficiency of the use of working capital. In the change in the indicator of current solvency, there is a tendency for the growth of this coefficient. So over the past period, it has grown by almost 0.304 months and amounted to approximately 4 months, which does not correspond to the legally established deadline for paying obligations - 3 months. This growth is associated with the growth of other accounts payable, as private solvency indicators showed a downward trend, which is a consequence of a decrease in the share of short-term liabilities. However, the entity will not be able to pay all of its current liabilities at the same time on time.

Based on the foregoing, we can note the lack of own funds, as well as highly liquid assets of the enterprise to fully finance its activities.

The following indicators for the analysis of financial and economic activity are the calculated coefficients of financial stability.

Analyzing the indicators of financial stability, we note the satisfactory dynamics of the autonomy coefficient and the ratio of own and borrowed funds. This positive trend is associated with an increase in own funds and a reduction in borrowings. These indicators characterize the degree of financial dependence of the enterprise on external creditors. Based on the indicators of financial security with own funds and maneuvering with own working capital, the enterprise has an acute shortage of working capital, as already mentioned above. This fact affects its financial stability. This is also evidenced by the negative dynamics demonstrated by these coefficients.

Profitability indicators for the analyzed period show a downward trend, which indicates inefficient use of enterprise resources.

Due to the prevailing growth rate of the company's revenue over the growth rate of working capital and equity capital, the business activity of the enterprise is growing. Growth in the turnover of working capital and own capital, leads to a decrease in the period of turnover of these indicators, which leads to the release of Money.

Let's analyze the state of fixed assets of OOO Gazpromtransgaz Nizhny Novgorod. In order to increase the volume of production at the enterprise, it is necessary to provide it with fixed assets in the required amount, as well as their effective use. In this section, we will define movement indicators and technical condition fixed assets, as well as calculate the performance indicators of their use and determine the savings or cost overruns in the fixed assets of the enterprise.

To determine the technical condition of fixed assets and their movement, we use the data in tables 2, 3.

State of the main production assets in dynamics

Indicators	The cost of fixed assets in the initial assessment, thousand rubles.
	Buildings and structures	Machinery and equipment	Vehicle
Balance at the beginning of last year
Received
Balance at the beginning of the reporting year
Received
Balance at the end of the reporting year
Depreciation at the beginning of the reporting year
Depreciation at the end of the reporting year

Analyzing this table, we note an increase in almost all fixed assets compared to the previous year. The only exceptions were buildings and structures. To make our analysis the most complete, consider the main indicators of the movement of fixed assets presented in Table 3.

Table 3

Indicators of the movement of fixed production assets in dynamics

Types of fixed production assets	Indicators, %
	input factors		retirement rates		wear factors		shelf life factors
	base period	reporting period	base period	reporting period	at the beginning of the reporting year	at the end of the reporting year	at the beginning of the reporting year	at the end of the reporting year
Buildings and constructions
cars and equipment
Vehicles

The cost of newly received OS

Input ratio = * 100%

OS cost at the end of the year

The cost of retired fixed assets

Retirement rate = * 100%

OS cost at the beginning of the year

Depreciation

Wear factor = * 100%

OS initial cost

Residual value of fixed assets

Shelf life = * 100%

The cost of fixed assets of the initial assessment

In the previous table, we noted that the growth of fixed production assets was not observed only in “buildings and structures”. Perhaps this is due to the fact that the company did not introduce new facilities in reporting year, and the previous one took 0.013% of buildings and structures out of use, which is almost three times higher than the retirement rate in the reporting year. However, the service life of buildings and structures is very high, since the service life of these fixed assets is also high. In the base period, the enterprise put into operation machines and equipment in the amount of 534,904 rubles, which amounted to 14%. Comparing these indicators with those of the reporting period, we note that the company put into operation all machinery and equipment in the amount of 18,334 rubles, which amounted to only 0.5%. Perhaps this is due to the replacement of equipment in the previous period with a more modern one, since the wear coefficient does not tell us about the low degree of serviceability of the enterprise's machines and equipment. Analyzing the indicators of the movement of vehicles, one can also assume a gradual renewal of the fleet of vehicles. Vehicle wear rate was above 50%. At the same time, the replacement of vehicles occurred mainly from the previous period, which can be associated with a lack of funds in the reporting period or the desire of the company to gradually change its fleet of vehicles. Probably, for the production of its products or for its expansion, modernization, and improvement of the technical level, the enterprise needs other means. This conclusion can be drawn from the high values ​​of other funds. In the reporting period, the enterprise also actively carried out activities to update other funds. To assess the effectiveness of the use of fixed assets, we calculate the coefficients of return on assets (Fo) and capital intensity (Fe).

N is the volume of marketable products, thousand rubles.

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

We also define the sum relative savings or overspending in fixed assets.

Table 4

Indicators of the efficiency of the use of fixed assets

Indicators	For the base period	During the reporting period	Deviation	Rate of change, %
The volume of marketable products, thousand rubles.
The average annual cost of fixed assets, thousand rubles.
return on assets
capital intensity
Conditional savings or overspending in fixed assets, thousand rubles.

During the reporting period, there was an increase in capital productivity, which is associated with an increase in the rate of marketable output. With an increase in capital productivity, the amount of depreciation decreases. Consequently, the revenue received by 1 ruble invested in fixed assets increases. Accordingly, positive trends can be noted in the fact that there is a decrease in capital intensity, which leads to an increase in the relative savings of funds invested in fixed production assets. In this case, the amount of relative savings is calculated as follows:

capital intensity in the base period,

Capital intensity in the reporting period,

The average annual value of fixed assets in the base period,

The average annual cost of fixed assets in the reporting period,

The volume of marketable products in the reporting period,

The rate of change of SOF.

Thus, we get the amount of relative savings equal to 1,435,836.46 thousand rubles.

The results of production and financial activities, and therefore financial condition enterprises. Therefore, in the process of analyzing the non-current assets of an enterprise, first of all, changes in their composition and structure should be studied and assessed.

The paper studied the composition and dynamics of fixed assets, determined the indicators of the use of fixed production assets (capital productivity and capital intensity), as well as investigated the factors influencing them.

As a result of the study, the organizational and technical directions for improving the use of non-current assets and fixed assets in Gazpromtransgaz Nizhny Novgorod LLC were investigated, and reserves for increasing the efficiency of their use were identified.

Of great importance is the analysis of the study of the movement and technical condition of fixed production assets. The process of fund renewal is proceeding at a faster pace than disposals. All indicators of armament increased during the reporting year. General indicators that determine the efficiency of the use of fixed assets are indicators of capital productivity and capital intensity. The enterprise experienced an increase in capital productivity, and, accordingly, a decrease in capital intensity.

By increasing the volume of production and reducing the average balance of fixed assets in the planned year, it is possible to increase the return on assets by 20%. Improving the use of fixed assets at OOO Gazpromtransgaz Nizhny Novgorod will make it possible to increase labor productivity and reduce production costs.

To improve the use of fixed assets at the enterprise, one should use the possibility of obtaining long-term loans and borrowings in entrepreneurial activity especially for the acquisition of new equipment. This event will allow for further economic growth of the enterprise, which can be carried out at the expense of the enterprise's own funds, bank loans, share contributions from third-party project participants.

3. Bank V.R., Bank S.V., Taraskina A.V. "Financial Analysis: A Study Guide". – M.: TK Velby; Prospect Publishing House, 2005

4. Vasilyeva L.S. "The financial analysis". – M.: KNORUS, 2006

5. Goncharova E.A. Reserves for cost reduction: Proc. allowance. - L: LFEI, 2002. -74s.

6. Kovalev V.V. Financial analysis: methods and procedures. - M.: Finance and statistics, 2002.-560.

7. Lyubushin N.P., Leshcheva V.B., Dyakova V.G. "Analysis of the financial and economic activities of the enterprise", - M .: UNITI-DANA, 1999

8. Pyastolov S.M. Analysis of the financial and economic activities of the enterprise: Textbook. - 2nd ed., stereotype. - M .: Publishing Center "Academy"; Mastery, 2005. - 336 p.

9. Savitskaya G.V. Analysis of the economic activity of the enterprise: Proc. Allowance / G.V.Savitskaya.- 7th ed., Rev.- Minsk: New knowledge, 2005.- 704 p. - (Economic Education).

10. Savitskaya G.V. Analysis of the effectiveness of enterprises: methodological aspects. - M .: New knowledge, 2003 - 160 p.

11. Sergeev I.V. Economics of the enterprise: Uch. allowance. - M.: Finance and statistics, 2005. - 304 p.

12. Selezneva N.N., Ionova A.F. Financial analysis: Proc. allowance. - M.: UNITI-DANA, 2005. - 479 p.

13. Skamaray L.P., Trubochkina M.I. " Economic analysis activities of the enterprise". Textbook.: M.: INFRA-M, 2005

14. Chuev I. N., Chechevitsyna L. N. Analysis of financial and economic activity: Textbook. - ed. 4th, revised. and additional - M.: Publishing house - trading corporation "Dashkov and Co", 2005. - 352 p.

15. Sheremet A.D., Saifulin R.S., Negashev E.V. Methods of financial analysis. - 3rd ed., revised. and additional .- M .: INFRA-M, 2004.- 208 p.

16. Economics of the enterprise//Ed. Volkova V.P., Ilyina A.I. - M .: New knowledge, 2003 - 677s.

OS are used in production to achieve the most important goals set for the enterprise. In most cases, this is the receipt of a certain amount of profit.

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If possible, it is necessary to deal with the nuances and features associated with the performance indicators of the OS in advance.

This will allow you to predict the situation accordingly, make the right business decisions. There is a certain list of indicators that characterize the efficiency of the use of fixed assets.

They evaluate the success of a certain type of activity. It is worthwhile to clarify in advance the process of formation of such indicators. In this case, the information provided in them will be as accurate as possible.

Important Aspects

Factors affecting the efficiency of the use of fixed assets are quite extensive. Their list includes both constants, the influence of which simply cannot be avoided, and variables.

There is a fairly wide range of random factors. They simply cannot be avoided. The criteria for the effectiveness of doing business are determined precisely by the resulting profit.

Statistical data are built depending on this indicator. The main issues related to OS performance indicators are:

• what it is?
• list of functions of fixed assets;
• legal regulation.

What it is?

The term "fixed assets" refers to the means of labor directly used in the production process and used for the gradual extraction of profit.

The main feature of the OS is their ability to maintain their natural shape. The main purpose is for the needs of the main activity.

Time is an important factor - the period of use of such funds should not be less than 1 year.

The term "efficiency of use" refers to a positive end result associated directly with a positive effect, effectiveness.

Effective application implies at least the absence of losses, expenses exceeding income, profit. The ratio should be precisely in favor of the latter. If this is not the case, then there is no efficiency of use.

The efficiency of the use of fixed assets is also characterized by some other indicators. But the list of them depends directly on the type of funds themselves. These can be cars, buildings, labor resources.

For example, the efficiency of transport means a long period of operation with minimal repair costs.

The same is true for other operating systems. The calculation of efficiency in each case is carried out on an individual basis.

List of functions of fixed assets

OS can perform a variety of functions. It all depends on the type of specific OS.

Today the list includes:

• building;
• all kinds of construction projects;
• structures;
• various kinds of machines, power equipment, installations;
• measuring instruments, others;
• means of transportation;
• electronic computers;
• inventory (used for production purposes or household);
• real estate - land plots;
• breeding or working cattle;
• perennial plantings;
• otherwise.

The legislation provides complete list various types of fixed assets. All of them are divided into certain groups. Including depreciation.

Preliminary familiarization with the legislative norms allows you to avoid all sorts of difficulties in advance.

Fixed assets are usually used to implement the following functions:

• Receiving a profit;
• saving funds;
• implementation various tasks in production;
• otherwise.

IN various fields commercial activities use different fixed assets. That is why their purpose can differ quite significantly.

At the same time, OS can be both material and monetary. Fixed assets denominated in foreign currency are placed in the bank, in non-cash form.

Most often, their main purpose is to make a profit. It is also possible to solve other problems with the help of funds on the current account.

Legal regulation

All fixed assets must be reflected in accordance with normative documents in the financial statements.

The fundamental regulatory document, in accordance with which the reflection of fixed assets is carried out, is (it establishes the basic provisions of accounting), as well as.

It includes the following sections:

There is also an impressive list of various attachments to the main documents. They reflect a list of established standard forms that are directly related to the reflection of fixed assets in financial statements.

It includes the following main subsections:

	List of factors reflected in accounting and tax reporting
	Who is required to prepare reports of the type in question
	How is the process of organizing accounting
	Illuminates the format selection process in a particular case
	The full list of primary accounting documents required for the formation is disclosed
	What are accounting registers
	The procedure for conducting an inventory at the enterprise, compiling OS inventory cards
	What is the monetary measurement of accounting objects
	Listed General requirements in financial statements

The above documents present the main, most significant points related to the procedure for generating reports on fixed assets.

It is on the basis of this reporting that an analysis of the effectiveness of their use is carried out. Financial indicators organizations represented in special statistics are taken from there.

It is worth considering in advance all the features, nuances. If the information presented in the statistical data does not correspond to reality, serious problems are possible.

Since such information is usually used for strategic planning. Wrong decisions will be made based on incorrect data. Which in aggregate will lead to losses. Their value depends on the size of the error.

Indicators of security and efficiency of use of fixed assets of the enterprise

Various indicators related directly to the efficiency of the enterprise are directly dependent on fixed assets, various other points.

Before proceeding to the analysis of data, the formation of summary results, it is necessary to consider the following questions:

• applied analysis technique;
• scorecard;
• reserve search.

Applied analysis technique

An important point is the choice of methods of analysis. It is carried out based on the type of fixed assets, as well as a large number various other important points.

You will need to familiarize yourself with them in advance. In 2019, there are four main areas of analysis:

• structure, as well as the dynamic development of fixed assets;
• operating efficiency of fixed assets;
• cost effectiveness associated with maintenance, as well as the use of various types of equipment;
• efficiency of fixed assets investment.

The main tasks of analysis related to development dynamics are:

• assessment of the structure, as well as the size of various investments;
• determining the size of influence, as well as determining its type, cost.

Analysis of the effectiveness of the use of fixed assets includes an analysis of the following points:

The process of analyzing the cost effectiveness of maintaining a certain type of equipment in working condition:

The process of analyzing the effectiveness of investments in fixed assets in various activities includes the following steps:

All the indicated methods of analysis can be divided into the following main groups:

• financial;
• managerial.

In the implementation of a comprehensive analysis, all the methods indicated above are used. As a result, a reporting document is formed, which includes a maximum of detailed information.

Its users are usually:

Scorecard

The scorecard is standard, regardless of the chosen method of analyzing fixed assets. Most important point is the selected calculation method.

The scorecard includes the following:

There are a number of special formulas for calculating the above indicators.

To perform all the necessary calculations, you will need to familiarize yourself with the following coefficients:

• input receipts;
• growth;
• updates;
• disposal.

When calculating the status indicator, the coefficients are used:

• suitability;
• wear.

Search for a reserve

The search for a reserve is one of the most significant procedures related to the activity of the efficiency of the use of fixed assets.

The main problem in the area under study is the need to improve the efficiency of the use of fixed assets due to modern requirements for the level of organization and intensification of the economic activity of enterprises. Consequently, enterprises must promptly seek reserves to improve the efficiency of the use of their fixed assets.

Efficiency of use of fixed assets- is evaluated by a number of indicators to identify reserves for its increase in order to increase the profitability of the enterprise.

In general, before improving efficiency, it is necessary to evaluate it. Can be held complex analysis indicators of fixed assets and draw the appropriate conclusions.

Measures to improve the efficiency of the use of fixed assets take central location during the period of intensification economic growth and are especially relevant in the context of the implementation of the import substitution policy. Taking into account the factors in the production process that affect the efficiency of their use at the enterprise, it is necessary to identify reserves for its increase and determine specific measures that increase the efficiency of the use of fixed assets. As additional criteria, you can also specify cost reduction and productivity growth.

It should be noted that in the case of unfavorable macroeconomic conditions, the negative dynamics of post-crisis phenomena, the aggravation of crisis processes, it becomes one of the key aspects of management activity for enterprises.

In this regard, it is possible to single out the most important task that the enterprise must solve for the full use of on-farm reserves. Rationalization of the use of fixed assets should contribute to improving the efficiency of the economic activity of the enterprise as a whole.

Depending on the goals of the enterprise, it can be carried out due to 3 main factors:

1. Commissioning of new fixed assets
2. Improving the use of existing fixed assets
3. Identification of reserves production capacity

Improving the efficiency of the use of fixed assets

The implementation of these opportunities to improve the efficiency of the use of fixed assets makes it possible to achieve an increase in the volume of industrial production.

Improving the efficiency of the use of fixed assets

	Factors for increasing the efficiency of fixed assets use	Characteristic
	The commissioning of new fixed assets ensures an increase in the scale of economic activity.	This direction is implemented in the form of an increase in fixed assets of enterprises in various industries and fields of activity, as well as the reconstruction and expansion of existing enterprises. Thus, the most important direction of improving the efficiency of the use of fixed assets is the timely commissioning of new fixed assets and production facilities, and their rapid development.
	Improving the use of existing fixed assets is achieved through their modernization, renewal, repair, etc.	This direction provides the prevailing part of the increase in production volumes for the whole enterprise, since the existing fixed assets usually exceed the new fixed assets put into operation annually by several times. As a result, this allows you to quickly get the products you need for the market from technically more advanced fixed assets and increase production efficiency in general.
	Identification of reserves of production capacity allows you to use unused opportunities.	One of the main reasons that worsen the rate of return on assets is the insufficient use of fixed assets available to enterprises, as well as the slow development of the fixed assets of enterprises put into operation. Together, this leads to the presence of unused reserves of production capacities in enterprises. Improving the efficiency of the use of fixed assets, associated with the identification of reserves of production capacity, involves an increase in the intensity of the use of existing fixed assets without improving (modernization, renewal, etc.) the fixed assets themselves.

The figure below shows a logical algorithm for analyzing the reserves of production capacities of an enterprise. Using this algorithm allows you to identify the available reserves and improve the efficiency of the use of fixed assets of the enterprise.

The algorithm for assessing all the capacities of an enterprise and establishing a production program free from execution includes the following procedures:

1. Analysis of the availability of reserves of production capacities:

• yes, if there are reserves, go to procedure 2;
• no, if there are no reserves, go to procedure 3.

2. Study of the nature and degree of use of production capacities.

• yes, go to procedure 2.1

2.1 Analysis of the possibility of compaction and the formation of reserves:

• no, not possible – go to procedure 3.

3. Assessment of the degree of intensity of use of capacities and equipment.

• yes, go to procedure 3.1

3.1 Analysis of the possibility of releasing capacities due to the intensification of the use of production capacities:

• yes, it is possible – go to procedure 4;
• no, it is not possible - there is no reserve of this kind - the transition to procedure 5.1 with the identification of additional options for improving production activities.

4. Redistribution of capacity utilization and equipment.

• yes, go to procedure 4.1

4.1 Analysis of the possibility of releasing capacities due to regrouping, reloading:

• yes, it is possible – go to procedure 5;
• no, not possible - withdrawal of intra-production reserves cannot be used - transition to procedure 5.1 with the identification of additional options for improving production activities.

5. The total reserve of capacities and the possibility of their use are determined.

• yes, the reserve is defined - end the process.
• no, no internal reserves – go to procedure 5.1.

5.1 Identification of additional options for improving production activities.

• yes, additional reserves are determined - complete the process.
• no, the reserves are not determined - the conclusion is to re-analyze.

Directions for increasing the efficiency of the use of fixed assets

Improving the use of existing fixed assets of enterprises, including newly commissioned ones, can be achieved through two areas:

1. Increasing the intensity of use of fixed assets;
2. Increasing the extensiveness of their workload, while more efficient use of fixed assets is achieved primarily through their technical improvement.

The result of the implementation of both directions should be the growth of capital productivity.

One of the criteria for the effectiveness of measures to improve the efficiency of the use of fixed assets is the excess of the growth rate of revenue over the growth rate of capital productivity.

At the same time, it is necessary to take into account the increase in the unit capacity of fixed assets, which leads to an increase in the intensity of their use.

Increasing the intensity of use of fixed assets

The key points in the intensive path to improve the efficiency of the use of fixed assets are:

• improvement of the technological process;
• concentration of production of homogeneous products;
• integration of pre-production and technical operations;
• ensuring uniform, rhythmic work of production sites.

As a result, an increase in production per unit of time, per unit of equipment or per 1 square meter should be achieved. m of production area.

Naturally, the possibility of an extensive path should not be discarded either. An extensive way to improve the efficiency of the use of fixed assets involves increasing the operating time of existing equipment within a calendar period and increasing the share of existing equipment in the composition of fixed assets available at the enterprise and in its production link. Accordingly, it is required to maintain proportionality between the production capacities of individual groups of equipment, improve the maintenance of fixed assets, prevent accidents, carry out timely repairs, reduce equipment downtime, etc., as well as implement measures that increase the share of basic production operations in the cost of working time.

Output

Assessment of the current state, efficiency of use and subsequent improvement in the use of fixed assets of the enterprise solves a wide range of economic issues related to this area of ​​economic activity of the enterprise. First of all, they should be aimed at improving the efficiency of production: increasing the return on assets, the volume of output, increasing labor productivity, increasing profits and return on capital of the enterprise.

Let's look at this conclusion practical example and we will first analyze the effectiveness of the use of fixed assets.

For example, the confectionery industry enterprise JSC "Yenisei", which produces a wide range of confectionery products (marshmallows, sweets, soufflés, cookies, gingerbread, etc.) based on natural products and without the use of preservatives. The confectionery industry is an industrial production with a high level of technology and technology. For this enterprise, the issue of increasing the efficiency of using fixed assets to obtain an additional competitive advantage is relevant.

Analysis of the efficiency of the use of fixed assets

A detailed analysis of the state of fixed assets should begin with an assessment of their dynamics in the context of classification groups.

Analysis of fixed assets of the enterprise in the context of classification groups

Classification group					Growth rate, %
cars and equipment

The table shows that in 2016-2017 there were no major changes in fixed assets in Yenisei JSC. Among fixed assets, buildings account for 35.6%, and machinery and equipment for 64.4%. The cost of equipment increased by 807 thousand rubles. or by 10.24%. In general, fixed assets increased by 807 thousand rubles. or by 6.36%. All fixed assets belong to the manufacturing sector.

Now let's analyze the dynamics of indicators of the efficiency of the use of fixed assets of JSC "Yenisei".

Analysis of performance indicators for the use of fixed assets

INDICATORS			Changes
Sales proceeds, thousand rubles
Average annual cost of fixed assets, thousand rubles
Return on assets, thousand rubles
capital intensity
Number of personnel, pers.
Labor productivity, thousand rubles/person
Capital-labor ratio, thousand rubles/person

At the enterprise there is an increase in the volume of manufactured products by 18238 thousand rubles. or by 33.08% for the analyzed period, and the average annual cost of fixed assets at the enterprise increased by 807 thousand rubles. or by 6.36%, which naturally led to an increase in the capital-labor ratio.

A generalizing indicator of the effectiveness of the use of fixed assets is capital productivity. The growth of capital productivity at the enterprise amounted to 25.12%. The increase in the volume of output occurred due to an increase in the efficiency of the use of fixed production assets. At the same time, the growth of labor productivity by 30.83% is also largely due to the growth of capital productivity with a practically unchanged number of personnel. Accordingly, the increase in capital productivity will also contribute to the growth of the company's profits.

A decrease in the capital intensity of products by 0.05 indicates a small relative savings in funds invested in fixed assets. The increase in capital-labor ratio by 4.56% is also due to the increase in the cost of fixed assets during this period.

Thus, it can be judged that JSC "Yenisei" effectively uses the fixed assets at its disposal, which is confirmed by the dynamics of indicators of the effectiveness of their use over the analyzed period.

Analysis of the use of fixed assets of the enterprise also includes determining the state of fixed assets in terms of their potential. The state of fixed assets, that is, the state of production potential, is measured by the permanent asset index, the coefficient of the real value of the property, the depreciation coefficient and the shelf life.

Fixed asset index - the ratio of the ratio of fixed assets and non-current assets to own sources of financing.

The coefficient of the real value of the property determines what proportion of the value of the property is the means of production, and is calculated by dividing the total value of fixed assets by residual value, inventories, work in progress by the value of the company's assets. It characterizes the level of provision of the production process with the means of production. The value of the coefficient should be 0.5 under normal operating conditions of the enterprise.

Depreciation coefficients (Ki) and service life (Kt) characterize, respectively, the share of the worn out and the share of the usable part of the fixed assets:

From - depreciation of fixed assets;

F is the initial (replacement) cost of fixed assets;

These indicators are measured as a percentage and can be calculated both at the beginning and at the end of the reporting period. The growth of the depreciation coefficient means a deterioration in the condition of the fixed assets of the enterprise, and the growth of the shelf life coefficient means an improvement in their condition.

The values ​​of the listed indicators of JSC "Yenisei" are presented in the table.

The data in the table show that the technical condition of the fixed assets of JSC "Yenisei" is quite favorable for ensuring the main activity, since the degree of their suitability at the end of the year is 82.93%. Accordingly, the degree of wear is 17.07%. However, compared to last year, the situation has worsened somewhat.

The real value coefficient significantly exceeds the standard of 0.5 and is equal to 0.85 in 2017.

Therefore, it can be judged that the fixed assets of JSC "Yenisei" are largely formed at the expense of own sources financing, and the company demonstrates high level management and efficient use of fixed assets.

So, in this example, we analyzed the efficiency of using fixed assets, it seems that everything is quite good at the confectionery enterprise. However, even if things are going well, this is not a reason to refuse to find reserves to increase the efficiency of using fixed assets. An immortal recipe for a profitable enterprise:

You have to run as fast just to stay in the same place, and to get to another place, you need to run twice as fast - Lewis Carroll.

Ways to improve the efficiency of the use of fixed assets

The analysis of the use of fixed assets of JSC "Yenisei" showed that the enterprise is functioning efficiently and demonstrates a positive development trend. In order to increase the efficiency of the use of fixed assets of JSC "Yenisei", it is necessary to identify the reserves available to the enterprise.

The available reserves are not always obvious.

By availability, three levels of reserves can be distinguished:

1. Free reserves - unused areas in production and auxiliary buildings, idle equipment, unclaimed design facilities, etc.;
2. Hidden reserves - not fully used areas, equipment, etc.;
3. Unused reserves are insufficiently intensively used material elements of the production process.

In JSC "Yenisei" there is an opportunity to more fully use part of the production space by organizing production new products. Based on the assessment carried out in accordance with the algorithm for analyzing production capacity reserves presented in the article, it is possible to determine the following ways to increase the efficiency of using fixed assets in JSC "Yenisei":

• use the available production areas and the availability of skilled labor to introduce new equipment for the production of new types of products;
• increase production capacity by introducing new equipment, thus increasing the volume of production and expanding the range through the introduction of new products.

JSC Yenisei proposes to introduce a new line of dietary crackers into production. The products are aimed at women who are watching their weight. This is a dietary product that replaces regular cookies, with a reduced calorie content. Diet crackers are a hot trend in the diet food industry, are easy to manufacture and easily replace conventional crackers and cookies. Through the introduction of a new product line into production, Yenisei JSC will be able to master a new market segment and create additional competitive advantages compared to competitors.

The introduction of the production of diet crackers will require the purchase of production line to organize a new production site within the existing technological structure. This requires conveyor equipment.

Cost of fixed assets

Name of main production assets	Need for fixed assets
	Quantity, pcs.	price, rub.	Total, rub.
Horizontal mixer RBT-250
Transportation and loading unit TL-500 (receiving tank, cut-off knife, conveyor)
Laminator LTR-200
Dough sheeter TRZ-1100
Rotary punching machine
Divider and return mechanism
Sprinkling mechanism with salt, sugar TDU-500
Tunnel kiln TRL-400
TLU-600 processing unit
Cooling line and systematizer

The projected sales volume of new products is set at 7.5% of the total sales volume for last year:

73364 * 0.075 = 5502.3 thousand rubles

Return on sales in 2017 amounted to:

3986 / 73364 * 100% = 5,43%

Profit with the forecast volume of sales of new products will be:

5502.3 * 0.0543 = 298.8 thousand rubles

The cost of the project will amount to 632 thousand rubles. It is proposed to finance the acquisition of a line of new products at the expense of Yenisei JSC's own funds. The enterprise for the last year received a profit of 3986 thousand rubles, has retained earnings in the amount of 3225 thousand rubles, so we can conclude that the company has enough own funds to purchase a new line of equipment.

Economic efficiency of implementation this project can be estimated using net present value (NPV). When assessed by this method, the payback period should be about 42 months from the start of the project.

Thus, having identified the reserves for increasing the efficiency of the use of fixed assets and proposing a project for their use, in this example we have described the methodology for such an approach, in which the goal is to solve the most important task of each enterprise. As a result, this will help to improve the efficiency of the economic activity of the enterprise as a whole.

Efficiency of use of fixed assets of the enterprise

1. Fixed assets chapter

1.1 Classification and structure of fixed assets

Fixed assets - a part of property used as means of labor in the production of products, performance of work or provision of services or for the management of an organization for a period exceeding 12 months, or a normal operating cycle, if it exceeds 12 months. Items used for a period of less than 12 months, regardless of their value, items valued at the date of acquisition of not more than one hundred times the legal minimum monthly wage per unit, regardless of their useful life, do not belong to fixed assets and are accounted for by the organization as part of the funds in circulation. and other items established by the organization based on the requirements of the current legislation.

The main assets include:

structures;

working and power machines and equipment;

measuring and regulating instruments and devices;

Computer Engineering;

vehicles;

tool;

production and household inventory and accessories;

working, productive and breeding stock;

perennial plantations;

other fixed assets.

Fixed assets also include capital investments for radical land improvement and leased fixed assets.

As part of the fixed assets, land plots owned by the organization, objects of nature management are taken into account.

In connection with the above, the determination of the useful life is also important. This is important because the useful life is taken into account when determining the amount of depreciation and, therefore, directly affects the cost and profitability of products.

Useful life - the period during which the use of an item of fixed assets is intended to generate income for the organization or serve to achieve the goals of the organization's activities, determined for the adopted accounting fixed assets in accordance with the established procedure.

The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

Objects of fixed assets are usually divided into three groups:

Production facilities - facilities that operate in the field of material production: in industry, agriculture and procurement, transport and communications, construction, trade and public catering, logistics and marketing, information and computing services, etc. this objects of trade and Catering, ATS buildings, post and telegraph communication offices, built at the expense of capital investments allocated for housing construction, also apply to production facilities.

Objects for non-production purposes - housing and communal services, healthcare institutions, physical education, finance, social security, education, culture, arts, as well as research and other organizations related to the development of science, and other organizations in the non-productive sphere of activity.

According to the degree of use - to those located:

in operation;

in reserve;

in the stage of completion, additional equipment, reconstruction,

modernization and partial liquidation;

on conservation.

Depending on the existing rights to objects, fixed assets are divided into:

fixed assets belonging to the organization on the right of ownership;

fixed assets held by the organization in operational management or economic management;

fixed assets received by the organization on lease;

fixed assets received by the organization for free use;

fixed assets received by the organization in trust management.

Structure of fixed assets

For the economy of agricultural production, the structure of production fixed assets matters. Social infrastructure is of secondary importance because it still provides not simple reproduction, but expanded, and a significant part of the expanded reproduction of the labor force can be carried out without the participation of social sphere but through purely financial incentives.

There is also an industry structure of fixed assets, which reflects the ratio of the share of the cost of fixed assets between different industries Agriculture. For sectoral structure characterized by sharp differences between the composition and value of individual groups of fixed assets. As part of fixed assets, it is customary to allocate the so-called active part - machinery, equipment and vehicles. This part is characterized by high moral and wear and tear and, consequently, higher depreciation rates compared to other groups. I.e active part fixed assets has a more significant impact on the formation of the cost and financial performance of agricultural enterprises.

For other groups of fixed assets, the term "passive part" does not apply. Economically, this can be explained by the fact that all production fixed assets are involved in the creation of agricultural products, i.e. are active participants in the reproduction process.

Thus, fixed assets are tangible assets that an enterprise holds for the purpose of using them in the process of production or supply of goods, provision of services, leasing to other persons or for the implementation of administrative and socio-cultural functions, the expected useful life of which is more than one year. .

1.2 The concept and types of valuation of fixed assets

There are several types of valuations of fixed assets associated with their long-term participation and gradual wear and tear in the production process, changes in the conditions of reproduction over this period, namely, valuations at initial, replacement and residual value.

Cost is the actual cost of creating fixed assets. At historical cost, fixed assets are accounted for and valued at the prices of the years in which they were created.

The initial cost is formed as the sum of the actual costs for the acquisition, construction and manufacture of fixed assets. It changes only in case of completion, reconstruction or partial liquidation of the object. The process of forming the initial cost of an object (Fperv) of fixed assets can be represented as a formula:

F1perv \u003d Sob + Zcoop + Zizg, (1)

where Sob is the cost of the purchased equipment, rub.; coor is the cost of construction, rub.; izg is the cost of manufacturing, rub.

When forming the initial cost, it is important to take into account the conditions for the acquisition and creation of an object of fixed assets.

The initial cost of fixed assets contributed to the investment account authorized capital organizations, recognizes their monetary value, agreed by the founders of the organization; received by the organization under a donation agreement - their current market value on the date of acceptance for accounting as investments in extra-budgetary assets; received under agreements providing for the fulfillment of obligations by non-monetary means, the value of the values ​​transferred or to be transferred by the organization is recognized.

Replacement cost is the cost of reproduction of fixed assets in modern specific operating conditions. The replacement cost shows how much money the company would have to spend at a given time to replace existing fixed assets that are worn out to one degree or another with the same, but new ones.

Sometimes this value is called market value. Since the replacement cost reflects the condition of fixed assets, its correct assessment is very important.

The replacement cost is determined by revaluation of fixed assets. At present, the enterprise has the right to independently carry out such revaluation no more than once a year.

When revaluing, the full replacement cost of fixed assets is determined, i.e. the full cost of the company's costs, if it would have to completely replace them with similar new objects at the market prices and tariffs existing at the date of revaluation, including the costs of acquiring, transporting, installing objects; for imported objects - also customs payments, etc.

The replacement cost of fixed assets is determined either by direct recalculation of the cost of individual items at documented market prices for new similar items, or by indexing the book value of individual items using officially published indexes of changes in the value of fixed assets.

The replacement cost (Fvost) can be calculated using the formula:

Fvost \u003d Fperv * Kresch, (2)

where Фperv - initial cost of fixed assets, rub.;

Kresch - conversion factor for the revaluation of fixed assets.

To reflect the actual state of fixed assets, the residual value (Fost) is used, which reflects the initial cost of fixed assets, reduced by the amount of depreciation accrued over the period of operation.

Evaluation of fixed assets at residual value is necessary in order to know their qualitative condition, as well as to draw up a balance sheet. This type of valuation takes into account that part of fixed assets that has not yet been transferred to finished products, therefore this valuation is the most accurate.

Fost \u003d Fperv + Zcap - ? A, (3)

where Zcap is the actual cost of the overhaul of the facility, rub.;

?A - the amount of accumulated depreciation for the entire life of the fixed asset, rub.

Since the value of fixed assets changes during the year due to the fact that an enterprise can, for example, purchase several units of new equipment and write off part of the existing one, indicators such as the cost at the beginning and end of the year and the average annual cost are used for their actual accounting.

Cost at the end of the year (FC) - is determined based on the cost at the beginning of the year

Fk \u003d Fn + Fvved - Fvyb,

where Fvved is the cost of fixed assets introduced during the year, rub.;

Fvyb - the cost of fixed assets retired during the year, rub.

When assessing the value of fixed assets at the beginning and end of the year, it should be taken into account that the value of fixed assets at the beginning of the current year is equal to the value of fixed assets at the end of the previous one.

Due to changes in the cost of fixed assets during the year, the average annual cost is used to assess the effectiveness of their use.

The average annual cost (Fsr.g) is determined different ways.

With a simplified method or in the absence of data on the movement of fixed assets during the year, the average annual cost is determined as half the sum of the cost at the beginning and end of the year.

Given that the process of commissioning and disposal of fixed assets proceeds unevenly throughout the year, this method calculating the average annual cost gives a very approximate result. For more exact definition The following formulas can be applied to the average annual cost:

From the first (c. g.) \u003d From the first (n. g.) + From the input - From the selection,

where From the first (year) - the initial cost of fixed assets at the end of the year;

From the first (n. g.) - the initial cost of fixed assets at the beginning of the year;

C input - the cost of fixed assets put into operation during the year;

With vyb - the cost of fixed assets retired during the year.

The average annual cost of fixed assets can be calculated in several ways. The simplest of them is the determination of the half-sum of the balances of fixed assets at the beginning and end of the year:

Cav = (First (n.g.) + From first (c.g.)) / 2.

For a more accurate calculation, use the following formula:

C cf \u003d C first (n. g.) + / 12 x C input - / 12 x C selection,

where and - the number of full months from the date of input (disposal) of fixed assets.

The most reliable is the method of calculating the average annual cost of fixed assets according to the chronological average formula:

C cf = [((n.m.) + (c.m.)) / 2 + ((n.m.) + (c.m.)) / 2 ... + (Сi (n.m.) + Сi (c. m.)) /2]/12,

where Ci (n.m.) - the cost of each fixed asset at the beginning of the month, Ci (c.m.) - the cost of each fixed asset at the end of the month.

Thus, the assessment of fixed assets is the determination of the value of fixed assets of an enterprise for the purposes of accounting and analysis, economic calculations and forecasts, the formation of generalizing industry and national economic indicators.

1.3 Indicators of the efficiency of the use of fixed assets and their significance

Key performance indicators for the use of fixed assets can be grouped into four groups:

1) indicators of extensive use of fixed assets, reflecting the level of their use over time;

) indicators of intensive use of fixed assets, reflecting the level of use by capacity;

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

) summarizing indicators of the use of fixed assets, characterizing various aspects of the use of fixed assets in general for the enterprise.

The first group includes:

The coefficient of extensive use of equipment (Kext), which is defined as the ratio of the actual number of hours of operation of the equipment (tf) to the number of hours of operation at the norm (tn):

Kext \u003d tf / tn;

Equipment shift coefficient (Kcm), which is defined as the ratio of the total number of machine-shifts worked by the equipment (Dst.cm) to the number of machines

Kcm = Dst.cm / n

The equipment load factor (Кzagr), which is defined as the ratio of the shift work coefficient (Кsm) to the planned equipment shift (Кpl):

Kzagr \u003d Ksm / Kpl.

The second group includes the coefficient of intensive use of equipment (Kint), which is defined as the ratio of the actual performance of the equipment (Pf) to the standard (Pn):

Kint \u003d Pf / Mon.

The third group of indicators includes the coefficient of integral use of equipment, which is defined as the product of the coefficients of extensive and intensive use of equipment and comprehensively characterizes its operation in terms of time and productivity:

Kintegr = Kext × Kint.

The fourth group consists of the following indicators:

return on assets (Fotd) - an indicator of output per 1 rub. cost of fixed assets; is defined as the ratio of the volume of output (B) to the cost of fixed assets (F) for a comparable period of time:

Fodd = V / F

capital intensity (Femk) - the reciprocal of capital productivity; shows the share of the value of fixed assets attributable to each ruble of output:

Femk = F / V;

labor capital-labor ratio (Fv), which is defined as the ratio of the value of fixed assets (F) to the number of workers at the enterprise who worked the longest shift (H):

profitability of fixed production assets (P), which characterizes the amount of profit per 1 rub. funds, and is defined as the ratio of profit (P) to the cost of funds

(F):R = P / F;

labor productivity (Pr) can be determined by multiplying the capital productivity index (Fotd) by the capital-labor ratio (Fv):

Pr = Fodd × fv.

In addition to those listed, there are other indicators of the use of fixed assets, including indicators of the technical condition of funds, age, structure of funds, etc.

Thus, the efficiency of the use of fixed assets must have high productivity and efficiency in use, versatility, and reliability in operation.

2. Practical part

.1 Manufacturing program enterprises

Table 1. Technical and economic indicators of the enterprise in the base and planning period

No. p/pIndicatorsUnit of measurementBasic planned period1.Annual production capacity of the enterpriset6706702.Annual production volumet4025493.Coefficient of utilization of production capacity%60824.Type of productsProducts of consumer demand, one item

Annual planned production volume

*82/100= 549 t.

Table 2. Annual production plan

Indicator nameUnit of measurementIndicator valueVolume of products sold in physical terms value terms rub.11579508

The cost of 1 ton of products: 36186776/549=65914 rubles.

The price of 1 ton of products: 65914 + 65914 * 16% = 21092 rubles.

The volume of products sold in value terms: 65914 * 549 = 36186786 rubles.

Table 3. Annual planned cost estimate for production and sales of products

No. "Cost elementsCosts, rub. Share,% i / p 12341 Material costs including: 34257099.5% - raw materials; 22333326.2% - auxiliary materials;3425760.9% - spare parts for equipment repair3315450.9% - electricity, water5182561.4%2 Labor costs41343360.9%3Social contributions12403013.5%4 Depreciation11545003.2%5Other costs Including:525936114.5% - taxes and fees ;17531204.8% - expenses for the repair of fixed assets17531204.8% - other expenses (for property insurance, payment for communication services, travel, stationery, property security, consulting services)17531204.8%6 Production cost of marketable products23899276100

Material costs:

A 549*0.5*5600=1537200

B 549*0.11*7100=428769

В 549*0.07*6100=234423

G 549*0.04*15000=329400

Total cost of raw materials: 2529792

Auxiliary materials: 549*390*1.6=342576

Spare parts:

Electricity: 549*300*2.88=474336

Water: 549*4*20=43920

Electricity and water: 474336+43920=518256

Total material costs: 2529792+342576+331545+518256=3722169

Labor costs:

workers 17*7700*12=1570800

auxiliary 6*5900*12=424800

working employees 5*10300*12=618000

managers 4*8400*12=403200

technical performers 5*6200*12=372000

Total labor costs:

Social contributions: 4134336*30%=1240301

Depreciation costs:

Building: 100/20=5%

Transport: 100/8=12.5%

Machinery and equipment: 100/5=20%

total amount depreciation:

72500+724000=1154500

Other costs:

4202112+1240301+21752500=30917082*17%=5255904

Production cost of commercial products:

4202112+1240301+21752500+5255904=36172986

The specific weight of cost elements is calculated by the formula:

Production cost of marketable products / amount per cost element *100

Material costs: 3425709/36172986*100=9.5%

Raw material: 2233332/36172986*100%=6.2%

Auxiliary materials: 342576/36172986*100=0.9%

Electricity and water: 518256/36172986*100=1.4%

Spare parts: 331545/36172986*100=0.9%

Social contributions: 1260634/36172986*100=3.5%

Depreciation: 1154500/36172986*100=3.2%

Other expenses: 5259361/36172986*100=14.5%

Other costs: 1753120/36172986*100=4.8%

2.3 Planning non-operating expenses

Planned need for working capital: 36172986 * 0.23 = 8319787 rubles.

Security with own working capital: 8319787 * 0.6 = 4991872 rubles.

Lack of working capital for production activities: 8319787-4991872=3327915 rubles.

The cost of paying interest on the loan received: 3327915 * 18% = 599025 rubles.

2.4 The procedure for the formation and distribution of profits

Table 4

Item No. Indicator value Indicator value, rub.

Profit: 36186786-23899276-599025=11688485 rub.

Income tax: 11688485*24/100=2805236 rub.

Net profit: 11688485-2805236=8883249 rub.

Table 5. Distribution of net profit

No. p/p indicators % of deductions (according to the charter) amount, rub. Share in % of net profit1 Net profit-88832491002 Reserve fund10888325103

Reserve fund 8883249/100*10 = 888325 rubles.

Accumulation fund 8883249/100*15 = 1332487 rubles.

Consumption fund 8883249/100*25 = 2220812 rubles.

Profit to be distributed among the founders 8883249/100*50 =4441624 rubles.

.5 Calculation of the break-even point

Table 6. Calculation of break-even sales volume

Name of the indicator value of the indicator Total production cost of marketable products, rub.

The salary of the main workers, taking into account the increase 1570800 + 1570800 * 23% = 1932084 rubles.

Insurance deductions for the main workers 1932084 * 30/100 = 579625 rubles.

Variable costs = wage with deductions for the main workers + costs for raw materials + costs for auxiliary materials + costs for electricity and water

Variable expenses \u003d 4134336 + 2233332 + 342576 + 518256 \u003d 7228500 rubles.

Fixed costs \u003d production cost - variable costs \u003d 16670776 rubles.

variable costs per unit of production 7228500/549 = 13166 rubles.

Break even point 16670776/(21092-13166) = 2103 tons.

Break-even sales volume in value terms 2103*21092 = =44356476 rubles.

2.6 Technical and economic indicators of the enterprise

Planned annual technical and economic indicators of the enterprise

No. p/p Indicator nameUnit of measurementbase yearreporting yearabsol. Iz, +,-1. Annual production capacity Т. rub. 420 10668000549 11579508129 9115086. Unit price rub. Commodity products` Return on sales%0.151,010.8615.Net profitability of the enterprise%0.120.760.6416.Labor productivity. rub.285515645926360411

The average salary of one employee at the enterprise \u003d 5374637/37/12 months \u003d 12105 rubles.

Return on sales = profit on sales / sales revenue * 100 = 11688485 / 11579508 * 100 = 100.9%

Enterprise net profitability = net profit/ sales revenue = 8883249/11579508*100 = 76.7%

Labor productivity \u003d sales volume / headcount \u003d 11579508/37 \u003d 312959 rubles.

Return on assets \u003d sales volume / cost of OPF \u003d 11579508 / 7664000 \u003d 1.5 rubles.

Capital intensity \u003d cost of OPF / sales volume \u003d 7664000 / 11579508 \u003d 0.6 rubles.

Working capital turnover ratio = sales volume / cost of working capital = 11579508/2753627 = 4.2 turnover

Duration of one turnover = 360 / turnover ratio = 360 / 4.2 = 85.7 days.

Conclusion

In the course of writing the course work, the tasks and questions were disclosed. In the first part of the work, issues related to the definition of fixed assets, their classification and the methodology for analyzing the use of fixed assets were carefully studied.

So, the definition of fixed assets was given as a part of production assets that participates in the production process for a long time, while maintaining its natural form, and their value is transferred to the manufactured product gradually, in parts, as it is used. Fixed assets are divided into production and non-production. Fixed production assets include assets that are directly involved in the production process, and non-production assets include those fixed assets that create conditions for the life of workers.

At the enterprise, due to a more rational use of fixed assets, it is possible to increase the volume of production and sales of products, but for this it is necessary to increase labor productivity.

Improving the efficiency of the use of fixed assets has great importance and throughout the economy. The solution of this problem means an increase in the production of products necessary for society, an increase in the return on the created production potential and a more complete satisfaction of the needs of the population, an improvement in the balance of equipment in the country, a reduction in the cost of production, an increase in the profitability of production, and the savings of the enterprise.

Generalizing performance indicators include indicators of capital productivity, profitability, capital intensity, capital equipment, capital-labor ratio, the integral coefficient of efficiency in the use of fixed assets.

A more complete use of fixed assets also leads to a decrease in the need to commission new production capacities when the volume of production changes, and, consequently, to a better use of the enterprise's profits (an increase in the share of deductions from profits to the consumption fund, the direction of most of the accumulation fund for mechanization and automation technological processes etc).

The efficiency of the use of fixed assets determines the need commercial enterprise in fixed assets, the higher the efficiency of use, the relatively smaller the amount of fixed assets required for the normal implementation of goods and services.

In the second chapter of the work, calculations were made of the main performance indicators of a conditional enterprise. The calculation results allow us to draw the following conclusions:

the volume of production and sales in the reporting year increased by 163 tons, while sales revenue for the year increased by 3,579,029 rubles, or 33.5%;

the cost of production for the year increased by 23899276 rubles, or 43.4%;

most of the indicators characterizing the use of resources at the enterprise have decreased, as evidenced by a decrease in the return on assets of fixed production assets, and as a result, an increase in capital intensity, due to an increase in the cost of fixed assets;

the turnover of working capital has slowed down, and consequently - the period of turnover has increased, which indicates that the company involved additional funds in the turnover;

increase in labor productivity due to more high pace growth in production and sales over the number of personnel indicates an increase in the efficiency of using labor resources.

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