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

The analysis of the efficiency of the use of fixed capital reflects the quality of the use of production potential, characterizes the technical level of production from the point of view of the main task of attracting capital for the production and sale of goods in order to make a profit.

To characterize the use of fixed capital, a system of indicators is used, which includes generalizing and private technical economic indicators.

Generalizing indicators reflect the use of all fixed production assets, and private- the use of their individual types.

General indicators

1. return on assets- a coefficient that characterizes the level of use of fixed assets of the enterprise. This indicator reflects the number of goods sold (output) per unit cost of fixed capital or how much turnover (output) the company has from using a unit of value of fixed assets. When calculating it, it is desirable to exclude the cost of leased objects from the total cost of fixed assets. This exception is due to the fact that leased fixed assets do not participate in the sale of goods. An increase in capital productivity means an increase in the efficiency of the use of facilities and vice versa. The return on assets of all fixed assets depends on the return of their active part and its share in the total cost of fixed capital.

where F o - capital productivity;

B - proceeds from the sale of goods, products, works, services (minus VAT, excises and similar obligatory payments).

2. Capital intensity (fixing ratio of fixed assets)- characterizes the share of capital investments in the costs of organizing production, i.e. reflects the amount of fixed capital per unit of sales (production capacity for the corresponding period).

As in determining the return on assets, in calculating the capital intensity, it is desirable to reduce the cost of fixed assets by the amount of leased objects. When calculating capital intensity at the end and at the beginning of one period, it is allowed to use momentary indicators instead of average data.

3. Depreciation capacity shows the amount of accrued depreciation of fixed assets per unit of sales (output products).

It is used to determine the amount of costs associated with the consumption of fixed capital for a given period.

4. An important performance indicator is turnover of fixed assets. It reflects the duration of the turnover of fixed capital and is calculated by the formula

,

where days is the number of days in the period.

5. capital-labor ratio- characterizes the level of provision of production personnel with the means of production.

where - the average annual cost of the active part of fixed assets;

H p.p. - the number of production personnel.

6. Fund equipment- characterizes the general level of equipping the personnel of the enterprise with fixed assets.

where H is the average number of employees of the enterprise.

7. return on investment- reflects the amount of profit received from the use of a unit of cost of fixed capital.

where Pr is profit.

Private indicators

In addition to generalizing, there are private indicators of the efficiency of the use of fixed assets, which characterize the use of certain groups of fixed assets. The most important of these are the coefficients of equipment utilization. These include the coefficients of extensive and intensive use of equipment, as well as the integral coefficient.

1. Coefficient of extensive use of equipment (extensive overload) shows its usage over time. There are coefficients for the use of the calendar and regime fund of time.

calendar fund is 365 ´ 24 = 8760 h. Regime time depends on the nature of the manufacturing process. For continuous processes, it is equal to the calendar one, for discontinuous processes, it is equal to the calendar minus weekends and holidays.

Coefficients for the use of calendar and regime time are determined by the following formulas:

where K ek - coefficient of use of calendar time;

T f - the actual operating time of the equipment;

T k - calendar fund;

where K er - coefficient of use of regime time;

T dir - regime fund.

2. Factor of intensive use of equipment (intensive overload) reflects the level of use of it in terms of performance:

where K and - coefficient of intensive use of equipment;

P t - actual output per unit of time of equipment operation (actually achieved productivity);

P t - theoretical (passport) performance of the equipment.

3. Integral coefficient characterizes the use of equipment, both in terms of time and productivity:

.

4. To assess the level of use of equipment in enterprises, they also calculate equipment shift ratio. To determine the shift ratio for one working day, all operating equipment is distributed among shifts and the arithmetic weighted average is found. The numerator of the shift coefficient is the sum of the products of the number of shifts and the number of pieces of equipment (machine-shifts), and the denominator is the total number of pieces of equipment that worked during the day (machine-days).

Example:

During the day, 15 units of equipment worked at the enterprise, of which 4 were in one shift; in two shifts - 8; in three shifts - 3. The shift ratio is equal to:

This means that each piece of equipment worked an average of 1.93 shifts.

In practice in economic process only part of the equipment can be used. Therefore, if there are non-working units in the installed equipment, the shift ratio of installed equipment. To do this, the denominator of the shift coefficient of the operating equipment is replaced by the value of the installed equipment.

Let's say that in our example, 17 pieces of equipment are installed at the enterprise, then:

The shift ratio of installed equipment can also be calculated by multiplying the shift ratio of operating equipment by the proportion of operating equipment in the installed equipment. In the given example, the share of working machines will be (15 / 17). Hence, the shift ratio of the installed equipment is equal to

The values ​​of the efficiency ratios for the use of fixed capital are compared in dynamics and statics to substantiate conclusions and make management decisions.

The main problem in the study area is the need to improve the efficiency of the use of fixed assets due to modern requirements to the level of organization and intensification economic activity 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. You can conduct a comprehensive analysis of the performance 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. Given in manufacturing process and factors affecting the efficiency of their use in the enterprise, it is necessary to identify reserves for its increase and identify 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 production capacity reserves

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. The use of this algorithm allows you to identify the available reserves and improve the efficiency of the use of fixed assets of the enterprise.

Algorithm for evaluating all the capacities of the enterprise and establishing free from execution production program 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.

Conclusion

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 the number of personnel practically unchanged. 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 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 - 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 suitability (Kt) characterize, respectively, the share of the worn-out and the share of the part of fixed assets fit for use:

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 wear rate means a deterioration in the condition of the company's fixed assets, and the growth of the service 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 industrial 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 regular crackers and biscuits. 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. Funding for the acquisition of a new product line is proposed to come from own funds JSC "Yenisei". 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.

The economic efficiency of the implementation of this project can be assessed 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.

Quantitative growth and qualitative improvement of the means of labor on the basis of continuous scientific and technological progress is a decisive prerequisite for a steady increase in labor productivity and an increase in the efficiency of social reproduction.

In the conditions of rapid technological progress, there is a constant improvement of technology, new, more high-performance types of mechanisms and apparatus are being created that replace old equipment. The term of use (service life) of fixed assets in the production process is becoming increasingly important, both from the point of view of technical progress, and from the point of view of a more correct high effective use those capital investments that are spent on the creation of new fixed assets.

The condition and degree of use of fixed assets determine the technical level of production, the pace and scale of its development, its efficiency.

In a generalized form, an increase in the efficiency of the use of fixed assets will manifest itself in an increase in the volume of output, i.e. return of fixed assets.

The efficiency of using fixed assets in production depends on a number of factors:

firstly, on the share of the active part (machinery, equipment, etc.) in the total cost of the organization's fixed assets, i.e. from their structure, since it is precisely active part determines the output;

secondly, from the original quality characteristics(reliability, durability, degree of automation, maintainability, design improvement, dimensions, unit power), which predetermine the feasibility of establishing certain types of machines, equipment;

thirdly, on the state of fixed assets of the organization at the moment (age of equipment, degree of wear, scale of renewal, disposal, growth);

fourthly, on the level of use of fixed assets in the organization (how fully the equipment fleet is used, its capacity, its operation time during the year).

An objective picture of the use of fixed assets can be obtained using a reasonable system of indicators: private and general. The former solve specific local problems: using certain types fixed assets, the use of fixed assets at individual stages, stages of the production process, the characteristics of individual moments.

The main generalizing indicators of the efficiency of the use of fixed assets are capital productivity, capital intensity, capital-labor ratio and capital profitability.

Return on assets is the most important generalizing indicator of the effectiveness of the use of fixed assets. It is determined by the ratio of the number of products produced over a certain period of time in monetary terms to the average annual cost of fixed assets involved in the production of these products:

where FO - return on assets;

P is the volume of production;

OS - the average annual cost of fixed assets.

Return on assets shows how much production falls on a unit of fixed assets. The value of the return on assets reflects the growth in output, the improvement of its quality, the change in the cost of fixed assets and characterizes the effectiveness of the use of fixed assets in production.

Return on assets of the active part of fixed assets ( technological equipment) directly depends on its structure, operating time and average hourly output.

The capital intensity of production is the reciprocal of capital productivity. It shows the share of funds attributable to each ruble of output. If the return on assets should tend to increase, then the capital intensity should tend to decrease.

The efficiency of the organization is largely determined by the level of capital-labor ratio, determined by the cost of fixed assets to the number of workers (employees of industrial production personnel) of the organization. This value should increase, because. technical equipment depends on it, and, consequently, labor productivity.

The most general indicator of the efficiency of the use of fixed assets is return on assets. Its level depends not only on capital productivity, but also on the profitability of products. The relationship between these indicators can be represented as follows:

where Ropf -- profitability of fixed assets;

P - profit from the sale of products;

OS -- the average annual cost of fixed assets;

VP and RP -- respectively, the cost of manufactured or sold products;

FO - return on assets;

Rvp, Rrp - profitability of manufactured or sold products.

When evaluating and analyzing the operating time of equipment, the following indicators are used:

indicators of extensive use of fixed production assets;

indicators of intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity);

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

In addition, indicators such as the equipment load factor, the equipment shift ratio and a number of others are used.

The coefficient of extensive use of equipment (Kext) is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of operation according to the plan, i.e.

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

Tobor.pl - the operating time of the equipment according to the norm (set in accordance with the operating mode of the organization and taking into account the minimum required time for scheduled preventive maintenance), h.

The indicator of intensive use of fixed assets reflects the level of their use in terms of capacity (productivity). Calculated based on the calculation of the coefficient of intensive use of equipment (Kint)

where Vf is the actual production output by the equipment per unit of time;

Vn - technically justified production output by equipment per unit of time (determined on the basis of equipment passport data).

The coefficient of integral use of equipment (Kint.gr) is defined as the product of the coefficients of intensive and extensive use of equipment and characterizes its operation in terms of time and productivity (power):

Kint.gr=Cake Kint (3.6)

Efficient use of equipment is also characterized by the shift ratio of its work, which is defined as the ratio of the total number of machine-shifts worked out by equipment of this type during the day to the number of machines that worked in the largest shift. Calculated in this way, the shift ratio shows how many shifts each piece of equipment works on average.

where Chs - actually worked out number of machines (machine-shifts) per day;

H - the total number of available machines (machines) in the park;

The equipment load factor characterizes the use of equipment over time. It is set for the entire fleet of machines that are in the main production, it is calculated as the ratio of the labor intensity of manufacturing all products on this type of equipment to the fund of its operation time. Consequently, the equipment load factor, in contrast to the shift factor, takes into account data on the labor intensity of products. In practice, the load factor is usually taken equal to the value of the shift factor, reduced by two (for two-shift operation) or three times (for three-shift operation).

where Тfact is the actual operating time of the equipment per shift, day, month, year, hour;

Tmax - the maximum possible (planned) fund of equipment working time, s.

Based on the indicators of the shift operation of the equipment, the coefficient of utilization of the shift mode of the equipment operation time is calculated. It is determined by dividing the shift ratio of equipment operation achieved in a given period by the shift duration established in the given organization.

where c is the duration of the shift.

However, the process of using the equipment has another side. In addition to intra-shift and all-day downtime, it is important to know how efficiently the equipment is being used during its actual loading hours. In some cases, the equipment may not be fully loaded, operate in non-optimal modes, etc. .

The most important indicators of the movement of fixed assets include: the growth index of fixed assets, the coefficient of renewal of fixed assets, the intensity coefficient of renewal of fixed assets, the scale factor for the renewal of fixed assets, the stability coefficient of fixed assets, the period of renewal of fixed assets and a number of others.

Fixed assets growth index (IR):

where Fkg - the cost of fixed assets at the end of the year;

Fng - the cost of fixed assets at the beginning of the year.

The coefficient of novelty of fixed assets (Knov)

where Fnov - fixed assets introduced in the reporting year;

Fkg - the cost of fixed assets at the end of the year.

In some cases, to characterize the renewal of fixed assets, it is proposed to use the renewal factor (Cobn)

The renewal coefficient (Cobn) reflects the intensity of renewal of fixed assets and characterizes the share of new fixed assets in their total value at the end of the year. It is calculated as the ratio of the value of fixed assets (OSP) newly received for the reporting period to their value at the end of the same period (OSc):

The coefficient of intensity of renewal of fixed assets (Ki.upn) characterizes the effectiveness of technical progress in terms of updating the production potential of the organization:

The scale factor for the renewal of fixed assets (Km.obn) characterizes the share of new fixed assets in relation to their initial level:

For economic analysis, the term for updating fixed assets (Sbn) is determined:

The fixed assets stability coefficient (Kst) characterizes the fixed assets retained for further use:

Fixed assets retirement ratio (Kvyb):

The above coefficients can be used both to study changes in fixed assets for a certain period, and for individual forms and directions of changes.

Increasing the efficiency of equipment use is provided in two ways: extensive (in terms of time) and intensive (in terms of power).

To characterize the degree of extensive loading of equipment, the balance of its operation time is studied. It includes:

• 1. calendar fund of time - the maximum possible operating time of the equipment (number calendar days in the reporting period is multiplied by 24 hours and by the number of units of installed equipment);
• 2. regime fund of time (the number of units of installed equipment is multiplied by the number of working days of the reporting period and by the number of hours of daily work, taking into account the shift ratio);
• 3. planned fund - the time of operation of the equipment according to the plan. It differs from the regime by the time the equipment is in scheduled repairs and upgrades;
• 4. the possible fund of time is equal to the regime minus the time for equipment repair;
• 5. the actual fund of hours worked.

Comparison of the actual and planned calendar funds of time allows you to establish the degree of implementation of the plan for putting equipment into operation in terms of quantity and timing; calendar and regime - the possibility of better use of equipment by increasing the shift ratio, and regime and planned - time reserves by reducing the time spent on repairs.

The most important natural indicators characterizing fixed assets include production capacity, which is determined by the maximum possible annual output of products, subject to the full use of equipment, the use of advanced technology and the organization of production.

All the final results of management depend on the level of the material and technical base of the organization, the degree of use of its production potential, in particular, the volume of output, the level of its cost, profit, profitability, financial condition, etc.

If the production capacity of the organization is not fully used, then this leads to an increase in the share fixed costs in their total amount, an increase in the cost of production and, as a result, a decrease in profits. Therefore, in the process of analysis, it is necessary to establish what changes have occurred in production capacity organization, how fully it is used and how it affects the cost, profit, profitability, break-even sales volume, the organization's security zone and other indicators.

Under the production capacity of the organization is meant the maximum possible output of products with a really existing volume. production resources and the achieved level of technology, technology and organization of production. It can be expressed in terms of man-hours, machine-hours or output in kind or value terms. The production capacity of an organization cannot be constant. It changes along with the improvement of technology, technology and organization of production and the strategy of the organization.

Factors of change in its value can be established on the basis of the reporting balance of production capacity, which is compiled in physical and value terms in comparable prices by type of output and for the organization as a whole:

where Mk, Mn - respectively, the production capacity at the end and beginning of the period;

MS - increase in capacity due to the construction of new and expansion of existing organizations;

Мр - increase in capacity due to the reconstruction of existing organizations;

Increasing capacity through the introduction of organizational technical events;

Change in capacity due to a change in the range of products with different levels of labor intensity;

MW - reduction in power due to the disposal of machinery, equipment and other resources.

To characterize the degree of use of the passive part of fixed assets, the indicator of output per 1 m2 of production area is calculated, which to some extent complements the characterization of the use of the organization's production capacities. Level up this indicator helps to increase production and reduce its cost.

Currently, the national economy uses a large amount of obsolete fixed assets. On the balance sheet of organizations there is a significant number of practically worn-out means of labor. To update them, investments are needed in the real sector of the economy, which requires a certain investment and innovation policy.

At the same time, the presence of obsolete equipment leads to an increase in repair costs, a slowdown in the renewal of the product range and a decrease in its quality, and a decrease in profits.

In conditions market economy the presence of a significant amount of obsolete equipment leads to the loss of the sales market and the bankruptcy of the organization.

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Ministry of Education and Science Russian Federation

Department of Secondary vocational education branch

Federal State Budgetary Educational Institution

higher professional education

"Ufa State Aviation Technical University"

in Kumertau "Aviation Technical College"

Explanatory note

to the course project

by discipline

Economics org downgrading

Project theme

Economic efficiency of the use of fixed assets of the enterprise industries

Student Khoroshilov A.R..

Consultant Lipatova T.L.

ANNOTATION

AT this project the economic efficiency of the use of fixed assets of an enterprise in the industry is outlined. The size and structure of fixed assets, valuation of fixed assets, performance indicators for the use of fixed assets, the provision of the enterprise with fixed assets are considered. Ways to improve the use of fixed assets at the enterprises of the industry are proposed.

Introduction

1. Criteria for the effectiveness of the use of fixed assets of the enterprise

1.1 Indicators economic efficiency production

1.2 Valuation of fixed assets

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

2.1 Security of the enterprise with fixed assets

2.2 Efficiency of the use of fixed production assets

3. Ways to improve the use of fixed assets in the enterprise

Conclusion

Bibliography

INTRODUCTION

The market economy, in its essence, is a means of stimulating the growth of labor productivity, the all-round increase in the efficiency of production. However, even under these conditions, it is important to determine the main directions for increasing the efficiency of production, factors for its growth, and methods for determining efficiency.

To correctly identify the most important areas for improving economic efficiency social production it is necessary to formulate the criterion and performance indicators.

Fixed production assets are the most important part of the production potential of enterprises. The presence, composition, technical condition and level of use of fixed production assets are the most important factors in economic development and financial condition enterprises.

Objects of fixed assets form the basis of any production, during which products are created, services are provided and work is performed. Fixed assets occupy the main share in total amount fixed capital of an economic entity. The final results of the activity of an economic entity largely depend on their quantity, cost, qualitative state, efficiency of use. This predetermines the need for a rigorous analysis of their use, as one of the important components of the state of the economy of firms. The state, nature of reproduction and the level of use of fixed assets are the most important aspect of analytical work, since fixed capital is a material expression of the scientific and technical process - the main factor in increasing the efficiency of any production. A more complete and rational use of fixed assets means the saving of living and materialized labor for the production of products, which contributes to the growth of labor productivity. Decreasing costs per unit of output as a result of increased efficiency in the use of fixed assets means lower production costs and higher profitability. Therefore, the study of the effectiveness of the use of fixed assets becomes relevant.

The study of the effectiveness of economic activity in a market economy is of particular importance. Growing competition from domestic and foreign manufacturers predetermines the need to improve production efficiency as the main factor in the successful functioning of the economy. Limitation natural resources and the associated increase in production costs. wealth and services is also a factor stimulating the growth of production efficiency. Necessary condition production efficiency is the realization of production goods and services. fixed asset enterprise

In turn, successful implementation takes place if the costs of production, sale of goods and services are lower than those of competitors. This makes it necessary to build a system of performance indicators that reflect its individual aspects.

Currently, to characterize the level and dynamics of economic efficiency, it is used a large number of indicators that can be combined into the following groups: indicators of profitability of production and products; cost-effectiveness indicators of materialized labor; performance indicators of living labor costs; indicators of efficiency of capital investments. Most of these indicators can be calculated both at the level of the economy and at the level of industries, sectors and individual enterprises.

Indicators of past labor costs are:

material current costs;

depreciation of fixed capital;

total material costs (current plus depreciation).

The purpose of this work is to study the concept of fixed assets of an enterprise, analyze the efficiency of use and develop recommendations for improving the use of fixed assets of an enterprise.

In accordance with the goal, it is necessary to solve the following tasks:

To study the essence, classification and methods of valuation of fixed assets;

Consider the methodology for assessing the effectiveness of the use of fixed assets at enterprises in the engineering industry;

To identify the main directions for improving the use of fixed assets to increase their efficiency of use.

The object of research work are the fixed assets of the enterprise.

The work used various methods research, which includes the method of analysis and synthesis, the method of induction and deduction.

1. CRITERIA FOR THE EFFICIENCY OF THE USE OF FIXED ASSETS OF THE ENTERPRISE

1.1 Indicators of economic efficiency of production

Fixed assets are the means of labor that are repeatedly involved in the production process, while maintaining their natural form. They are intended for the needs of the main activity of the organization and must have a period of use of more than a year. As fixed assets wear out, the value of fixed assets decreases and is transferred to the cost of production using depreciation.

To account for fixed assets, determine their composition and structure, their classification is necessary. There are the following groups of fixed production assets.

Buildings (buildings of workshops, warehouses, production laboratories etc.);

Structures (engineering and construction facilities that create conditions for the implementation of the production process: flyovers, highways, tunnels, bridges);

On-farm roads;

Transmission devices (power networks, heating networks, gas networks);

Machinery and equipment, including:

Power machines and equipment (generators, electric motors, steam engines, turbines, etc.).

Working machines and equipment (metal-cutting machines, presses, electric furnaces, etc.).

Measuring and control instruments and devices, laboratory

Equipment.

Computer Engineering.

Automatic machines, equipment and lines (automatic machines, automatic production lines).

Other machines and equipment.

Vehicles (wagons, cars, carts, carts).

Tools (cutting, pressing, fixtures for fastening, mounting), except for special tools.

Production equipment and accessories (containers, racks, work tables, etc.).

Household inventory.

Working, productive and breeding cattle.

Perennial plantations.

Other fixed assets (this includes library funds, museum valuables).

Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land, objects of nature management (water, subsoil and other natural resources).

To recognize an object as a fixed asset for an organization, the following conditions must be met:

The object is intended for use in production

products, when performing work or providing services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

The organization does not assume the subsequent resale of this object;

The object is able to bring economic benefits (income) to the organization in the future.

Fixed assets are divided into production and non-production assets. Production assets are involved in the process of manufacturing products or providing services. These include: machine tools, machines, devices, etc.

Non-productive fixed assets do not participate in the process of creating products. These include: residential buildings, clubs, stadiums, hospitals, etc. Despite the fact that non-productive fixed assets do not have any direct impact on the volume of production, labor productivity growth, a constant increase in these funds is associated with an improvement in the well-being of enterprise employees , increasing the material and cultural level of their lives, which ultimately affects the result of the enterprise.

The problem of increasing the efficiency of the use of fixed assets and production capacities of enterprises occupies a central place in the period of Russia's transition to market relations. The place of the enterprise in industrial production, its financial condition, competitiveness in the market.

The efficiency of the use of fixed assets is measured, among other things, by the amount of profit per ruble of investments in fixed assets.

Having a clear understanding of the role of fixed assets in the production process, the factors affecting the use of fixed assets, it is possible to identify methods, directions by which the efficiency of using fixed assets and production capacities of an enterprise is increased, ensuring a reduction in production costs and an increase in labor productivity

Economic efficiency is measured by two types of indicators: some characterize the results of production per capita, others - the ratio of results and costs.

A generalizing criterion for the economic efficiency of social production is the level of productivity social labor.

The productivity of social labor "Ptot" is measured by the ratio of the produced national income "ND" to the average number of workers employed in the branches of material production,

Ptot = ND/Chm (1)

As is known, the national income is the value newly created in the branches of material production. In other words, it is that part of the gross social product that remains minus the raw materials, fuel, energy and other means of production consumed in the production process. The national income is calculated as the sum of the net output of all branches of material production. In turn, the net output of a particular industry is defined as the difference between gross output and material production costs.

In certain branches of material production, productivity is calculated by gross output. When comparing the rates of growth in the productivity of social labor, it is necessary to maintain comparability of indicators. In this case, the national income should be calculated in comparable prices.

The most important indicators of the economic efficiency of social production are labor intensity, material intensity, capital intensity and capital intensity.

As already noted, the level of productivity of social labor serves as a generalizing criterion for the economic efficiency of labor expended at the previous stages of social production and materialized in raw materials, materials, fuel, energy, and tools of labor.

Labor intensity of products - the reciprocal of the productivity of living labor is defined as the ratio of the amount of labor expended in the sphere of material production to the total volume of output:

where t is the complexity of products;

T is the amount of labor expended in the sphere of material production;

The material consumption of a social product is calculated as the ratio of the costs of raw materials, materials, fuel, energy and other objects of labor to the gross public product. The material intensity of the products of the industry (associations, enterprises) is defined as the ratio material costs to the total volume of manufactured products:

m - the level of material consumption of products;

M - the total amount of material costs for the production of products in value terms;

Q is the total volume of manufactured products (usually gross output).

Reducing the material consumption of products is effective for the national economy of the country.

In addition, in the cost of production of the largest branch of the national economy - industry, almost 3/5 of the costs are for raw materials, basic and auxiliary materials, fuel and energy.

To a certain extent, indicators of capital intensity and capital intensity of products are close to each other. The indicator of capital intensity of production shows the ratio of the amount of capital investments to the increase in the volume of output determined by them:

Where Kc is the capital intensity of production;

K is the total volume of capital investments;

Q - increase in the volume of output.

The capital intensity of production is calculated as the ratio of the average cost of fixed production assets of the national economy to the total volume of manufactured products:

where - Fe - capital intensity of products;

F is the average cost of fixed production assets;

Q is the total volume of manufactured products (usually gross output).

Capital intensity, like capital intensity, can also be calculated in relation to the national income produced. In the national economy, in its individual branches, in particular in industry, the capital productivity indicator, which is the opposite of the capital intensity indicator, is widely used. The return on assets is calculated as the ratio of the volume of output to the average cost of fixed production assets.

According to data for a number of recent years, the rate of return on assets in the national economy as a whole and in industry has a negative downward trend, and the rate of capital intensity - to increase.

Performance indicators that compare the results of production with its costs are:

Productivity of social labor - the ratio of national income to the number of workers in material production or to the labor time spent in material production. This indicator expresses the volume of national income, which is created on average by one worker in material production; or on average per unit of labor time in material production. In addition to the productivity of social labor, labor productivity indicators are calculated in the main sectors of the economy: industry, agriculture, in construction, on transport.

Material intensity of the national income - the ratio of material costs to national income. Sometimes more particular indicators are calculated: metal consumption, energy intensity and others. Material intensity can also be calculated by gross national product (instead of national income). It characterizes the level of costs of objects of labor per unit end products.

3) return on assets - the ratio of national income to value

production funds. It shows the output of the final product per unit of production assets. Sometimes, instead of capital productivity, an indicator of capital intensity, which is the reciprocal of capital productivity, can be used.

1.2 Valuation of fixed assets of production

Fixed assets can be valued at original, residual and replacement cost.

The initial cost is the sum of the actual costs of the organization for the acquisition, construction and manufacture of fixed assets, excluding VAT and other reimbursable taxes.

The initial cost of fixed assets contributed to the account of the contribution to authorized capital organizations, their monetary value, agreed by the founders, is recognized.

The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting.

In accounting, a change in the initial cost is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

Residual value - the difference between the original cost and accrued depreciation. The residual value of fixed assets is reflected in the balance sheet.

Replacement cost - the cost of fixed assets in modern conditions, at current prices and technology, is the cost at which fixed assets are valued after the revaluation.

Depreciation is the process of gradual transfer of the value of fixed assets to manufactured products (works, services).

The depreciation amount is determined monthly, separately for each depreciable property, i.е. for fixed assets subject to depreciation. Depreciation is not charged for:

fixed assets, consumer properties which do not change over time (land plots, nature management objects, objects classified as museum objects and museum collections, etc.).

Objects of fixed assets used to implement the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision for a fee for temporary possession and use or for temporary use Accrual depreciation begins on the 1st day of the month following the month in which this object was put into operation, terminates - on the 1st day of the month following the month when the object's value was fully written off or when this object was removed from the depreciable property .

Depreciation is charged over the useful life of the asset.

The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. The useful life of the organization determines independently when accepting an item of fixed assets for accounting.

In cases of reconstruction, modernization or technical re-equipment, the useful life is reviewed.

For purposes accounting the term is determined based on the expected useful life of the object and the expected physical wear and tear, regulatory and other restrictions on the use of the object.

2. INDICATORS OF THE EFFICIENCY OF THE USE OF FIXED ASSETS

2.1 Security of the enterprise with fixed assets

One of the most important factors in increasing the efficiency of production at enterprises is the provision of their fixed assets in the required quantity and assortment and their more complete use, since they occupy a large proportion in the long-term assets of the enterprise.

their use is characterized by generalizing and particular indicators. Banks and other investors, when studying the composition of the property of an enterprise, pay great attention to the state of the main security of the enterprise and its structural divisions fixed assets and the level of funds: their technical level, productivity, economic efficiency, physical and obsolescence. To assess the production potential of the enterprise, an analysis of the movement and technical condition fixed assets based on the following indicators:

renewal factor (Kobn), characterizing the share of new funds in their total value at the end of the year:

growth factor (CPR):

wear factor (Kizn):

shelf life (Kg):

To characterize the state of working machines, equipment, tools, fixtures, grouping according to technical suitability is used: suitable equipment; equipment that requires overhaul; unusable equipment that needs to be written off. The provision of the enterprise with certain types of machines, mechanisms, equipment, premises is established by comparing their actual availability with the planned demand necessary to fulfill the production plan. Generalizing indicators characterizing this level of provision of the enterprise with basic production assets are labor funds and technical equipment of labor. Index general funds labor is calculated by the ratio of the average annual cost of industrial production assets to average headcount workers in the largest shift (meaning that workers employed in other shifts use the same means of labor). The level of technical equipment of labor is determined by the ratio of the cost of production equipment to the average number of workers in the largest shift. Its growth rates are compared with the growth rates of labor productivity.

Table No. 1 - Security of the enterprise with fixed assets of the enterprise of the machine-building industry.

Indicators			2012 in % to 2013
1. The average annual cost of the OPF, thousand rubles.
2. Energy power, hp
3. Number of employees employed in production, people
Indicators:
1. Capital security, thousand rubles
2. Capital-labor ratio, thousand rubles
3. Energy supply, hp
4. Power-to-weight ratio, h.p.

Assessing the security of the enterprise with fixed assets, we can conclude that the average annual cost of fixed assets in 2012. amounted to 27,070 thousand rubles, and in 2013. 22298 thousand rubles, decreased by 17.6%. Energy capacity in 2012 amounted to 13324 horsepower, and in 2013. amounted to 12843 horsepower and decreased by 3.6%. The number of employees employed in machine-building production in the reporting year amounted to 190 people, and in the past 189 people, that is, it increased by 0.5%. Fund security in 2012 amounted to 490.8 thousand rubles, in 2013. amounted to 404.8. compared to last year, it decreased by 17.5%. The capital-labor ratio last year amounted to 143.2 thousand rubles, in the reporting year it amounted to 117.4 thousand rubles. and decreased by 18%. Energy security in 2013 233.2 horsepower, and in 2012. amounted to 241.6 horsepower and decreased by 3.5%. The power-to-weight ratio in the reporting year amounted to 67.6 horsepower, and last year it was 70.5 horsepower and decreased by 4.1%>.

2.2 Efficiency of use of fixed production assets

The efficiency of the use of fixed assets acquires great importance in the transition to a market economy. With the improvement of their use, the enterprise may not change materially - technical base increase output, which helps to reduce costs and, consequently, increase profits. To assess the efficiency of the use of fixed assets, such indicators as capital productivity, capital intensity, capital-labor ratio and labor productivity are used. Fixed assets are one of the types of production resources. Evaluation of the effectiveness of their use is based on the use of a common evaluation technology for all types of resources, which involves the calculation and analysis of indicators of return and capacity.

Return indicators characterize the output of finished products per 1 rub. resources.

Capacity indicators characterize the costs or reserves of resources per 1 rub. product release. Under the stock of products is understood the amount of resources at the reporting date according to the balance sheet, under the costs - the current costs of resources, in particular for fixed assets - depreciation.

When comparing stocks of resources with the volume of revenue for the reporting period, you should calculate the average value of stocks for the same period.

A general indicator of the efficiency of the use of fixed assets is capital productivity. The return on assets of fixed assets is defined as the ratio of the value of manufactured products to the average annual value of fixed assets. The return on assets shows how many products were produced in the analyzed period per 1 rub. value of fixed assets.

When calculating the return on assets, the cost of fixed assets takes into account own and leased funds, does not take into account fixed assets that are on conservation, as well as leased to other organizations.

When assessing the dynamics of capital productivity, the initial data are brought into a comparable form. The volume of production should be adjusted for changes in wholesale prices and structural changes, and the cost of fixed assets should be revalued at the current (replacement) cost.

Increasing the return on assets of fixed assets, other things being equal, leads to a decrease in the amount of depreciation attributable to 1 rub. finished products and, accordingly, contributes to an increase in the share of profit in the price of goods.

Another indicator of the efficiency of the use of fixed assets is the capital intensity, which is determined by the ratio of the average cost of fixed assets to the volume of output (an indicator that is inverse to the return on assets).

The calculation and assessment of capital intensity in dynamics acquire special meaning. The change in capital intensity shows an increase or decrease in the (value) of fixed assets by 1 rub. products and is used in determining the amount of relative savings or cost overruns in fixed assets.

The ratio of the growth rate of the value of fixed assets and the growth rate of the volume of output allows us to determine the limiting indicator of capital intensity, i.e. increase in fixed assets by 1% increase in production. If the capital intensity limit is less than one, there is an increase in the efficiency of the use of fixed assets and an increase in the use of production capacities.

The increase in capital productivity is due to the excess of the growth rate of output over the growth rate of the average annual cost of equipment.

Extensive use of resources and extensive development is focused on the involvement of additional resources in production. The intensification of the economy consists primarily in the fact that, involving relatively fewer resources in production, to achieve greater results. The basis of intensive development is scientific and technological progress. A certain increase in efficiency can also take place with a predominantly extensive type of reproduction, but the ability to ensure steady growth with sufficient rapidly economic efficiency of production gives only the transition to a predominantly intensive type of development. Therefore, it is necessary to look for ways and reserves to improve the efficiency of economic activity. The scientific and technical level of production and products includes reserves for increasing the progressiveness and quality of products and the equipment used, the degree of mechanization and automation of production, the technical and energy equipment of labor, the progressiveness of the technologies used, the acceleration of the introduction of new equipment and measures for scientific and technological development. The structure and organization of production and labor include such reserves as increasing the level of concentration, specialization and cooperation, reducing the duration of the production cycle, ensuring the rhythm of production and other principles scientific organization production: reduction and complete elimination of manufacturing defects; ensuring the principles of scientific organization of labor; advanced training of employees and its compliance with the technical level of production. Raising the level of management and management methods means improving the production structure of the enterprise, the structure of its management bodies, raising the level of planned and accounting and control work, introducing and developing economic accounting in all divisions, both production and management. Significant reserves lurk in the improvement social conditions work and life labor collective, the state of industrial aesthetics and production culture, respect for nature and rational use of natural resources, in the improvement foreign economic relations enterprises.

Table No. 2 - The efficiency of the use of fixed production assets.

Assessing the effectiveness of the use of fixed production assets, we can conclude that the cost of fixed production assets in 2012. amounted to 27,070 thousand rubles, in 2013. - 22298 thousand rubles. In the reporting year, the cost decreased by 17.67% compared to the previous year. Gross output in 2012 amounted to 15752 thousand rubles, in 2013. amounted to 18,008 thousand rubles, an increase of 14.8%. Return on assets in 2012 amounted to 0.58 rubles, and in 2013. - 0.81 rubles, an increase of 39.66%). Capital intensity in 2013 amounted to 1.27 rubles, in 2010 it amounted to 1.72 rubles. In 2013 Compared to 2012 Capital intensity decreased by 28.49%.

3. WAYS TO IMPROVE THE USE OF FIXED ASSETS AT THE ENTERPRISE

Improving the use of fixed assets in the enterprise can be achieved by:

Timely and high-quality carrying out of planned preventive and capital repairs;

Increasing the level of qualification of service personnel;

Timely renewal, especially of the active part, of fixed assets in order to prevent excessive moral and physical deterioration,

Increasing the shift ratio of the enterprise, if there is economic feasibility in this;

Improving the quality of preparation of raw materials and materials for the process

production;

Increasing the level of concentration, specialization and combination of production;

Introduction of new equipment and progressive technology - low-waste, waste-free, energy- and fuel-saving;

Improving the organization of production and labor in order to

Reduction of lost working time and downtime in the operation of machines and

Equipment.

Ways to improve the use of fixed assets depend on specific conditions established at the enterprise for a given period of time.

CONCLUSION

Fixed assets are the material and technical base of production, the economic independence and reliability of the enterprise, its production capacity and the level of technical equipment of labor depend on their volume. Solving the problem of the efficient use of fixed assets means increasing the production of products necessary for society, increasing the return on the created production potential and better meeting the needs of the population, improving the balance of equipment in the country, reducing production costs, and increasing the profitability of production. A more complete use of fixed assets also leads to a decrease in the need for water for new production facilities with a change in production volume, and, consequently, to a better use of the enterprise's profits. The financial results of the enterprise largely depend on the state, quality and structure of fixed production assets.

In recent years, the pace of renewal of fixed production assets has slowed down sharply, which has led to an increase in their physical and moral depreciation and has had a negative impact on the economic activity of enterprises. Each enterprise has significant reserves for improving the use of fixed assets. AT general plan this goal can be achieved through the introduction of new equipment and technology, the mechanization and automation of production processes, the implementation of a competent reproductive policy, timely and high-quality repairs, the elimination of excess equipment, etc.

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 part of the production assets that participate 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 assets that create conditions for the life of workers. Particular attention is paid to the division of fixed assets into active and passive parts. An increase in the share of the active part of fixed assets contributes to an increase in output indicators and the economic efficiency of the enterprise.

Increasing the efficiency of the use of fixed assets is also of great importance in the entire national 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.

Improving the use of fixed assets is reflected in the financial results of the enterprise by: increasing output, reducing costs, improving product quality, reducing property tax and increasing balance sheet profit.

Improving the use of fixed assets in an enterprise can be achieved by various options, but the most effective for the engineering industry are:

Release of the enterprise from surplus equipment, machinery and other fixed assets or leasing them;

Acquisition of high quality fixed assets;

Increasing the level of mechanization and automation of production;

Ensuring, where it is economically feasible, the centralization of repair services;

Improving the organization of production and labor in order to reduce the loss of working time and downtime in the operation of machinery and equipment.

Ways to improve the use of fixed assets depend on the specific conditions prevailing at the enterprise for a given period of time.

The efficiency of the use of fixed assets determines the need for enterprises in fixed assets, the higher the efficiency of use, the relatively less the amount of fixed assets required for the normal implementation of products.

BIBLIOGRAPHY

Economy of the industry: textbook / N.B. Karabanova 2013.

Economics, analysis and planning, in the enterprise trade. Ed. A.N. Solomatina 2012.

3.Introduction to macroeconomics: Tutorial/ Ed. I. P. Pavlova, E. A. Vladimirsky. St. Petersburg: SPbGAAP, 2012.

4. Abramova G. L. Marketing: questions and answers. M.: Agropromizdat, 2013. 5. Geleta I.V., Kalinskaya E.S., Kofanov A.A. Economics of the organization (enterprise). - M.: "Master", 2012.

Knyshova E.N., Panfilova E.E. Economics of the organization. Textbook. - M.: "INFRA - M", "FORUM", 2013.

Sklyarenko V.K., Prudnikov V.M. Enterprise Economics: Textbook. -M.: "INFRA-M", 2012.

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Purposes and sources of information for the analysis of the security of the enterprise with fixed assets. Methodology for analyzing the security of the enterprise with fixed assets and their movement. Factor analysis return on assets. Reserves for increasing the efficiency of the use of fixed assets.

Introduction
1 Essence, classification and valuation of fixed assets
1.1 Determination of the essence of fixed assets
1.2 Classification of fixed assets of industrial organizations
1.3 Species valuation fixed assets of industrial organizations
2 Depreciation and its impact on the renewal of fixed assets
2.1 Depreciation and amortization of fixed assets
2.2 Depreciation methods
3 Efficiency of the use of fixed assets and ways to improve it
3.1 Indicators of the effectiveness of the use of fixed assets of the organization
Conclusion
List of sources used

INTRODUCTION

The formation of market relations presupposes a competitive struggle between various commodity producers, in which those of them who most effectively use all types of available resources will be able to win.

The market economy encourages labor collectives to constantly search for reserves to improve the efficiency of the use of all material and material factors of production, including fixed assets. These reserves can be identified and put to practical use through careful economic analysis.

Fixed assets are one of the most important factors of any production. Their condition and efficiency of use directly affect the final results of the economic activity of light industry enterprises.

Fixed assets occupy the largest share in the total amount of fixed capital of light industry enterprises. The results of the organization's activities largely depend on their cost, technical condition, efficiency of use: output, its cost, profit, profitability and financial stability.

In this regard, in recent years, special attention, both at the level of government bodies and at the level of an individual organization, has been paid to the issues of rational use, renewal and reproduction of fixed assets, as well as depreciation policy.

A more complete and rational use of fixed assets in the light industry and the production capacities of organizations contributes to the improvement of all its technical and economic indicators: the growth of labor productivity, an increase in capital productivity, an increase in output, a reduction in production costs, and savings in capital investments.

The purpose of the course work is to determine ways to improve the effective use of fixed assets of industrial organizations in market conditions. The object of the study is the fixed assets of industrial organizations.

The objectives of the course work are:

determination of the essence of fixed assets;

classifying them and considering ways to evaluate them;

definition of the concept of "depreciation" and the study of methods of its calculation;

establishment of a system of indicators characterizing the efficiency of the use of fixed assets;

identification of ways to improve the efficiency of the use of fixed assets.

1 ESSENCE, CLASSIFICATION AND EVALUATION OF FIXED ASSETS

Determination of the essence of fixed assets

The volume of goods produced, their quality, income and standard of living of both the worker and his family, and, ultimately, the wealth and well-being of the country's population depend largely on the attitude to resources and their consumption in the labor process. One of the determining reasons for the deep economic crisis in our republic, the rise in the cost of people's lives, is the inefficient use of resources.

Resources are the means of production, stocks of all kinds of goods, values ​​that the state, its administrative centers, enterprises, public organizations, institutions, the family, just an individual, as an owner, have.

The division of resources into fixed and circulating is based on the principle of the different role they play in production, and the different nature of the transfer of their value to the created product, service. Fixed assets, in their social essence, are objects of property and act in their natural form, as consumer values, useful things, as well as costs, results, of the labor that has frozen them.

Fixed assets - that part of production assets that is involved 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 those resources of the enterprise that are involved in production for years, decades.

The fixed assets of industrial enterprises form the basis of their material and technical base, the growth and improvement of which is the most important condition for improving the quality and competitiveness of products.

The main defining features of fixed assets of the enterprise are as follows:

a) they are used by the enterprise for the production of goods and services, for leasing to other organizations;

b) participate in the economic activities of the enterprise for more than one year;

c) retain their natural material form for a long time;

d) their value is transferred to the manufactured products gradually, in parts, over a number of cycles.

The fixed assets of the enterprise include items whose value does not exceed the limit established by the Ministry of Finance of the Republic of Belarus (worth more than 30 base units per unit) and with a service life of more than 1 year. In this case, both conditions must be met.

1.2 Classification of fixed assets of industrial organizations

The condition and use of fixed assets is one of the most important aspects of analytical work, since they are the material embodiment of scientific and technological progress - the main factor in increasing the efficiency of any production.

Fixed assets are diverse in composition and are grouped according to certain classification criteria. In accordance with the Standard Classification, fixed assets are divided into types as follows:

1. Structures.

   Transfer devices.

   Machinery and equipment (including power machines and equipment; working machines and equipment; measuring and control instruments, devices and laboratory equipment; Computer Engineering; other machinery and equipment).

   Vehicles.

   Tool.

   Production inventory and accessories.

   Household inventory.

   Working and productive livestock.

   Perennial plantations.

   Capital expenditures for land improvement (without structures).

   Other fixed assets .

By ownership, fixed assets are divided into own and borrowed, including leased, leased, used for franchising. The former belong to the organization and are listed on its balance sheet; the latter received from other enterprises and organizations for temporary use for a fee.

By the nature of participation in the production process, the existing and dormant (located in stock or on conservation) fixed assets. Such a division is necessary to obtain information on the loading and efficiency of the use of fixed assets, the possibilities of replacing worn-out funds, taking measures to transfer or sell unnecessary funds to other organizations, as well as the correct calculation of depreciation for inclusion in production costs. Operating fixed assets include fixed assets used in production and business activities. Those in stock are intended to replace existing ones during repairs, upgrades or complete disposals.

The conservation of fixed assets can be due to a number of reasons, such as a reduction in production, shutdown of a division, a change in the profile of production, a lack of orders or raw materials, etc.

Conservation helps to preserve the characteristics of fixed assets that are necessary for their operation in the future, since the use of fixed assets ceases during conservation, are accepted additional measures to keep them in good condition, access of unauthorized persons to the item of fixed assets is limited or the item of fixed assets is placed in a place specially designated for storage.

According to their purpose, fixed assets are distinguished and non-production (fixed assets of housing and communal and socio-cultural facilities).

Production fixed assets include: buildings and structures for industrial purposes, transmission devices, machine tools, machines, equipment, vehicles, computer equipment, tools, production and household equipment that are directly involved in the production process of manufacturing products (performance of work, provision of services) . They are located in the production (workshops, sections) and functional (departments, services) divisions of the organization and are assigned to them.

Non-production - these are fixed assets intended for social services for members of the workforce of the organization. These include: residential buildings on the balance sheet of the organization, consumer services (baths, hairdressers, laundries, etc.), social (clinic, rest house, work and rest camp, canteen, etc.) and cultural (house of culture, library and etc.) appointments.

Fixed assets, depending on the degree of their impact on the object of labor, are divided into active and passive.

Active assets include such fixed assets that in the production process directly affect the object of labor, modifying it (machinery and equipment, production lines, measuring and control devices, vehicles).

All other fixed assets can be classified as passive, since they do not directly affect the object of labor, but create the necessary conditions for the normal flow of the production process (buildings, structures, etc.).

To analyze the qualitative state of fixed assets in an organization, it is necessary to know their structure. There are production (species), technological and age structure of fixed assets.

The production structure is understood as the ratio of various groups of fixed assets in terms of material and natural composition in their total average annual cost. The most important indicator of the production structure of fixed assets is the share of the active part in their total value. This is due to the fact that the volume of output, the production capacity of the organization, and other economic indicators of the organization's work largely depend on the value of the active part of fixed assets. Therefore, increasing its share to the optimal level is one of the ways to improve the production structure of fixed assets in the organization.

The technological structure of fixed assets characterizes their distribution among the structural divisions of the organization as a percentage of their total value. In the "narrow" plan, the technological structure can be represented, for example, as the share of certain types of machine tools in the total number of machine tools.

The age structure of fixed assets characterizes their distribution by age groups (up to 5 years; then 5 to 10 years; from 10 to 15 years; from 15 to 20 years; over 20 years). The average age of equipment is calculated as a weighted average. Such a calculation can be carried out both for the organization as a whole and for individual groups of machines and equipment.

The main task in the organization should be to prevent excessive aging of fixed assets (especially the active part), since the level of their physical and obsolescence depends on this, and, consequently, the results of the organization's work.

1.3 Types of valuation of fixed assets of industrial organizations

If it is necessary to evaluate the entire set of fixed assets at the disposal of an organization or industry as a whole, cost indicators are used. However, since fixed assets gradually wear out and their value is gradually transferred to manufactured products, they cannot have a constant value estimate or one of its forms.

The initial cost (C p) is the cost of fixed assets at the time they are put into operation:

C p \u003d C o + Z t + Z m (1.1)

where C o - the cost (price) of equipment (or construction);

З t - transportation costs for the delivery of equipment from the manufacturer to the installation site (including the tariff for transportation and the cost of loading and unloading operations);

З m - the cost of construction and installation works at the site of operation.

The initial cost remains unchanged while the equipment is in operation. This cost must be fully recovered during the participation of fixed assets in the production process through depreciation.

Residual value (C o) is the difference between the original cost and depreciation (original cost minus depreciation).

The cost of the consumed part of fixed assets is estimated by depreciation deductions.

The residual value shows what part of the fixed assets is still outstanding, what part of the initial costs the fixed assets still have at the moment, i.e. what value still has to be transferred to the finished product. According to this assessment, one can judge the degree of depreciation of equipment in the organization. If it is small, then the equipment is on the verge of leaving the production process, on the verge of complete wear and tear and must be replaced with a new one in the near future. If the valuation at book value is close in absolute value to the initial value, then this means that the fixed assets are new and will not need to be updated in the coming years. By comparing these two estimates, you can take early action to ensure that fixed assets are updated in a timely manner. In the course of their use, the residual value changes from the original to zero. By the end of the useful life of the equipment, the residual value will be zero.

The replacement cost (C in) is the cost of fixed assets in changed conditions at the time of valuation. In the course of improving production, as a rule, material, labor and cash costs for the creation of fixed assets are reduced, and their value changes. Those. replacement cost estimate reflects the amount Money, which would have to be spent to purchase the funds currently available in their original form at the prices prevailing at that moment.

If you need to evaluate what this or that equipment will cost in modern conditions, then regardless of when it was purchased and how much it cost, it should be valued at the prices in force at the present time. The need for such an assessment arises when organizations accumulate at the same time fixed assets acquired at different times, especially if their service life is calculated for many years. Depending on the time of acquisition, the difference in initial cost can be quite large.

The residual value of fixed assets (Fl) is the amount of the organization's cash after the disposal of the fixed asset at the end of its useful life. During the overhaul of fixed assets, the amount of depreciation is reduced by the amount of the cost of overhaul. The cost of fixed assets after their liquidation is the salvage value (for example, proceeds from the sale of scrap metal minus selling costs).

The book value of fixed assets (Fb) is the value of fixed assets at which they are on the balance sheet of the organization. All newly commissioned items of fixed assets in the first year of operation are listed on the balance sheet at their original cost, in the following reporting years - at their residual value.

Depreciable cost is the cost from which depreciation charges are calculated.

Thus, all forms of valuation of fixed assets are used in industry simultaneously and serve different purposes. At the time of putting fixed assets into operation, the absolute value of the cost will be the same for all forms of valuation. Residual value decreases over time. Replacement cost varies depending on technological progress and other factors

DEPRECIATION AND ITS IMPACT ON RENEWAL OF FIXED ASSETS

2.1 Depreciation and amortization of fixed assets

At Belarusian enterprises, physically and morally obsolete equipment is not capable of ensuring the use of modern technologies and does not allow achieving such competitiveness that would enable firms to independently enter world markets.

For example, the depreciation of fixed assets of most large light industry enterprises averages about 45%. The degree of wear of machinery and equipment is 80%. It is clear that even relatively prosperous enterprises often cannot afford the constant supply of new equipment, and this happens only in case of emergency.

As a result of the sharp liberalization of the economy in the early 1990s. industrial organizations have practically lost their working capital and so far cannot independently solve the issues of updating production equipment and technologies. Many companies maintain their positions in the market by controlling product prices, which is becoming impossible due to rising prices for energy resources and raw materials. The support provided by the state to the industry is insufficient, and enterprises are not able to use borrowed funds due to their high cost. Therefore, they cannot fully realize even the existing technological potential and increase output in accordance with demand.

Fixed assets located in organizations gradually wear out. Physical depreciation of fixed assets occurs both as a result of their use in the production process, and during the period of their inactivity. Inactive fixed assets wear out if they are exposed to natural processes (atmospheric phenomena, internal processes occurring in the structure of metals and other materials from which the fixed assets are made). As a result of such depreciation, large losses are inflicted on society. As for existing fixed assets, their physical deterioration depends on a number of factors, including the quality of fixed assets (the materials from which they are made, the technical perfection of structures, the quality of construction and installation), the degree of -loads (number of shifts and hours of work per day, duration of work per year, intensity of use per unit of working time), on the characteristics of the technological process and the degree of protection of fixed assets from the influence of external conditions, including aggressive environments (temperature, humidity, etc.), on the quality of care (timeliness of cleaning, lubrication of painting, regularity and quality of repairs), on the qualifications of workers and their relationship to fixed assets.

Physical depreciation is understood as the loss of fixed assets involved in the production process, their original characteristics due to their operation and natural wear and tear.

A number of indicators are used to characterize the degree of physical depreciation of fixed assets.

The coefficient of physical depreciation of fixed assets (Ki.f)

where I - the amount of depreciation of fixed assets for the entire period of their operation.

PS - the initial or replacement cost of fixed assets.

The coefficient of physical deterioration of buildings and structures can be calculated by the formula:

(2.2)

where di is the share of the i-th structural element in the cost of the building, %;

Li is the percentage of wear of the i-th structural element of the building.

The shelf life of fixed assets characterizes their physical condition on a certain date and is calculated by the formula:

(2.3)

Kg.f=100-Ki.f (2.4)

All these formulas assume uniform physical wear and tear of fixed assets, which does not always coincide with reality.

Obsolescence is the depreciation, loss of the value of fixed assets until they are physically worn out, and the end of their physical service life.

Obsolescence manifests itself in two forms.

Obsolescence of the first form (I m1) involves a decrease in the cost of fixed assets due to a reduction in the socially necessary costs for their reproduction. This wear does not lead to losses and is calculated by the formula

. (2.5)

Obsolescence of the second form (I m2) provides for a decrease in the cost of fixed assets as a result of the introduction of scientific and technological progress, which involves the operation of more progressive and economically efficient means, as a result of which the fixed assets used become backward in their technical and economic characteristics. This depreciation leads to losses and replacement of fixed assets with new ones before the expiration of the physical depreciation period. It is calculated according to the formula

(2.6)

where Pr n.o - the performance of new equipment;

Pr s.o - performance of old equipment.

In every organization, the process of physical and obsolescence of fixed assets must be managed. The main purpose of this management is to prevent excessive physical and obsolescence of fixed assets. Management of this process occurs through the implementation of a certain policy of reproduction of fixed assets.

It is possible to solve the problem of obsolescence with the help of a number of economic and organizational measures. First of all, machines and mechanisms should be used with maximum load in order to accelerate the return of their useful effect before the moment of obsolescence. That is why it is so important to reduce the construction time of new facilities and the life of machines and equipment, to ensure that the produced machines are not delayed in warehouses or in installation.

The reproduction of fixed assets is a continuous process of their renewal through the acquisition of new, modern technologies, modernization and overhaul.

The main goal is to keep fixed assets in working order. In the process of reproduction of fixed assets, the following tasks are solved:

reimbursement of fixed assets retired for various reasons;

increase in the number and mass of fixed assets in order to expand the volume of production;

improvement and improvement of the technical level of production.

The quantitative characteristic of the reproduction of fixed assets during the year is reflected in the balance sheet of fixed assets at full historical cost according to the following formula:

F k. \u003d F n. + F c. - F l. (2.7)

where F k. - the cost of fixed assets at the end of the year;

F n. - the cost of fixed assets at the beginning of the year;

F v. - the cost of fixed assets put into operation during the year;

F l. - the cost of fixed assets liquidated during the year.

To recover the cost of fixed assets, a depreciation fund is used, which is formed at the expense of depreciation deductions.

Depreciation is a gradual transfer of the value of fixed assets to manufactured products, that is, to compensate for the physical and obsolescence of fixed assets, their value in the form of depreciation is included in the cost of production.

Amortized cost - the cost at which fixed assets and intangible assets (used and not used) are recorded in accounting (accepted for accounting by an individual entrepreneur).

From January 1, 2003, all organizations of the republic switched to new conditions for calculating depreciation of fixed assets. The following documents form the basis of the regulatory framework for the transition to a new depreciation policy: Regulations on the procedure for calculating depreciation of fixed assets and intangible assets (hereinafter referred to as the Regulations), the Interim Republican Classifier of Depreciable Fixed Assets and normative terms their services (hereinafter referred to as the Temporary classifier), Decree of the Ministry of Economy of the Republic of Belarus “On introducing amendments and additions to the Temporary republican classifier of depreciable fixed assets and the standard periods of their service”. All these documents came into force on January 1, 2002.

The regulation defines the objects of depreciation and gives a list of fixed assets for which depreciation is not charged:

1) land and natural resources;

2) library collections;

3) museum and artistic values, monuments of architecture and art;

4) perennial plantations that have not reached the operational age;

5) breeding and productive livestock.

Depreciation is not charged during the modernization of equipment, technical re-equipment of facilities, their additional equipment, complete or partial reconstruction, completion, restoration, technical diagnostics with their full or partial stop, as well as during the conservation of facilities by decision of the head of the organization or the owner for a period of less than one year .

The purpose of the new depreciation policy is to provide the organization with broader rights and powers in the management of its fixed assets. After all, only at the level of the organization itself is it possible to take into account the characteristics of the technical condition of fixed assets and the economic situation of the organization. For the first time, business entities are given the opportunity to independently determine the depreciation rate for each object based on its standard service life (or useful life), as well as the depreciation method (linear, non-linear, productive). In the context of the new depreciation policy, an independent choice of service life and depreciation methods allows business entities to take into account their financial condition as well.

As follows from the Regulations, the fixed assets on the balance sheet of a commercial organization are divided into two types: used in business activities and not used in business activities. Fixed assets that are not used in business activities are depreciated over their standard useful life and only on a straight-line basis, while those used in business activities are depreciated over their useful lives, which may be equal to or different from the standard service life. For depreciation of such objects, a linear, non-linear or productive method can be chosen.

The standard service life is determined according to the Temporary Classifier, the useful life - in accordance with the ranges of periods specified in the appendix to the Regulations. Regulatory service lives are established for all depreciable fixed assets: both for those used and for those not used in business activities.

The longest or shortest useful life is chosen by the organization at its own discretion, depending on its financial condition: price competitiveness and other features of certain types of production. So, if you choose the longest useful life within the range, the annual depreciation rate will be the smallest, and if you choose the shortest useful life, the largest.

After the deadlines are set, the Depreciation Policy Commission determines the methods for calculating depreciation. The organization independently determines the ways and methods of depreciation, including for objects of the same name. Until the end of the useful life of the object, the methods and methods of depreciation are allowed to be reviewed at the beginning of the calendar year with mandatory reflection in the accounting policy.

2.2 Depreciation methods

There are linear, non-linear and productive methods of depreciation.

The straight-line method of depreciation is a uniform (by years) distribution of depreciable cost over the standard life or useful life. The amount of depreciation from year to year is the same, except for cases of changes in the shift work of machinery and equipment and the harmfulness of the environment. With the straight-line method, the depreciable cost of the object must be multiplied by the accepted annual linear depreciation rate.

With a non-linear method, there is an uneven (by years) accrual of depreciation by the organization over the useful life. The non-linear method cannot be applied to machines, equipment, vehicles with a standard service life of up to 3 years, cars(except for special ones), interior items, recreation, leisure, entertainment, etc. (in accordance with clause 42 of the Regulations).

It is most expedient to apply the non-linear depreciation method for the following items of fixed assets: transmission devices, workers, power machines and mechanisms, equipment (including communication equipment, laboratory and educational), Computer Engineering and office equipment, vehicles and other objects that are directly involved in the production process of products (works, services). The choice in favor of the non-linear method will be determined by the need to increase the turnover of fixed assets, taking into account their obsolescence, as well as the financial capabilities of the organization.

With the non-linear method, the annual depreciation amount is calculated using the sum of years method or the decreasing balance method with an acceleration factor of up to 2.5 times. Depreciation rates in the first year and in each of subsequent years The useful life of an asset may vary.

The application of the sum of the number of years method involves determining the annual depreciation amount based on the depreciable cost of an item of fixed assets and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the item, and the denominator is the sum of the number of years of the useful life of the item.

The sum of the number of years of useful life of an object is determined by the following formula:

HSP =
(2.8)

where SCHL is the sum of the number of years of the useful life of the object, chosen by the organization independently within the established range;

SPI - the useful life of an object chosen by the organization independently within the established range.

Under the reducing balance method, the annual amount of accrued depreciation is calculated based on the under-depreciated cost determined at the beginning of the reporting year (the difference between the depreciated cost and the amount of depreciation accrued before the beginning of the reporting year) and the depreciation rate calculated based on the useful life of the object and the acceleration factor (up to 2, 5 times) adopted by the organization.

What are the benefits of a non-linear depreciation method? In this case, the largest share of the value of the fixed asset is allocated to the products manufactured in the first years of its operation. As a result, the residual value of the asset in the second half of its useful life is much lower than it would be under the straight-line depreciation method. In addition to the reasons already listed above (increase in the turnover of fixed assets, the ability to take into account the obsolescence of objects), this allows the organization to more rationally manage its fixed assets. As you know, when determining the sale price of used fixed assets, the organization starts from their residual value. State organizations, in particular, do not have the right to sell property at a price lower than the residual value indexed to the inflation rate. As a result, organizations accumulate a certain amount of equipment that they do not use, but cannot sell either, because residual value significantly exceeds the price of a possible sale. The non-linear depreciation method makes it possible to approximate residual value object to the market. In addition, the negative consequences of using the index method during annual revaluations are reduced.

The productive method of calculating depreciation of an object of fixed assets consists in calculating depreciation based on the depreciable cost of the object and the ratio of physical indicators of the volume of products (works, services) produced (performed) in the current period to the resource of the object and can be applied from the very first month of operation. Unlike the linear and non-linear depreciation methods, in which the depreciable cost is distributed over the depreciation period, the productive depreciation method is the allocation of the depreciable cost of an item of fixed assets to its resource.

With a productive method of depreciation, the depreciation period of an object cannot be predetermined. Such an object will depreciate until its resource is completely used up. What is the advantage of the productive depreciation method? The fact is that the same fixed assets are used on different organizations with varying degrees of efficiency: in one organization, the object is idle more than it works, and in another, the load exceeds the norm. If it is important for an organization to take into account the efficiency of the use of fixed assets, it can choose a productive depreciation method.

Depreciation planning in organizations is important, as this allows you to determine their amount for the planned period; it is necessary for planning the cost of production and the financial results of the organization.

The initial data for determining depreciation charges for the planned period are: indicators of the cost of fixed assets at its beginning; plans for the commissioning of other fixed assets; data on the projected disposal of fixed assets; depreciation rates.

Careful planning of depreciation charges at the beginning of the year allows you to further simplify their calculation during the planning period. In this case, depreciation charges (A) for each month are determined according to a simplified scheme: to depreciation charges for previous month(Ао) depreciation deductions are added to newly commissioned fixed assets (Авв.) and depreciation deductions are subtracted to retired fixed assets (Аvyb.).

In each reporting period, the depreciation amount is written off from the depreciation accounts to the accounts for accounting for production costs and distribution costs. Together with the proceeds for sold products and services, depreciation is credited to the organization's current account, where it accumulates.

Depreciation performs the following main tasks:

1) allows you to determine the total social costs of production. In this role, depreciation is necessary to calculate the volume and dynamics of the net national product of society;

2) characterizes in a generalized form the degree of depreciation of fixed assets, which is necessary for planning the process of their reproduction;

3) creates a fund of funds for the replacement of worn-out means of labor and their overhaul.

The depreciation charges accrued by the enterprise are accumulated in the depreciation fund. The depreciation fund created in the organization is a source of financing for capital investments for industrial purposes. It is formed by accumulating the amounts of accrued depreciation included in the cost of sold products (works, services).

The organization independently uses the amount of depreciation deductions, directing it to the development, reproduction and improvement of its fixed assets.

3 EFFICIENCY OF THE USE OF FIXED ASSETS AND WAYS TO INCREASE IT

3.1 Indicators of the effectiveness of the use of fixed assets of the organization

Quantitative growth and qualitative improvement of the means of labor on the basis of continuous scientific and technological progress is a decisive prerequisite for a steady increase in labor productivity and an increase in the efficiency of social reproduction.

In conditions of rapid technological progress, technology is constantly being improved, new, more productive types of mechanisms and apparatus are being created that replace old technology. The term of use (service life) of fixed assets in the production process is becoming increasingly important, both from the point of view of technical progress and from the point of view of a more correct and highly efficient use of those capital investments that are spent on the creation of new fixed assets.

The condition and degree of use of fixed assets determine the technical level of production, the pace and scale of its development, its efficiency.

In a generalized form, an increase in the efficiency of the use of fixed assets will manifest itself in an increase in the volume of output, i.e. return of fixed assets.

The efficiency of using fixed assets in production depends on a number of factors:

firstly, on the share of the active part (machinery, equipment, etc.) in the total cost of the organization's fixed assets, i.e. on their structure, since it is the active part that determines the output;

secondly, from the initial qualitative characteristics (reliability, durability, degree of automation, maintainability, constructive improvement, dimensions, unit power), which predetermine the feasibility of installing certain types of machines and equipment;

thirdly, on the state of fixed assets of the organization at the moment (age of equipment, degree of wear, scale of renewal, disposal, growth);

fourthly, on the level of use of fixed assets in the organization (how fully the equipment fleet is used, its capacity, its operation time during the year).

An objective picture of the use of fixed assets can be obtained using a reasonable system of indicators: private and general. The former solve specific local problems: the use of certain types of fixed assets, the use of fixed assets at individual stages, stages of the production process, the characteristics of individual moments.

The main generalizing indicators of the efficiency of the use of fixed assets are capital productivity, capital intensity, capital-labor ratio and capital profitability.

Return on assets is the most important generalizing indicator of the effectiveness of the use of fixed assets. It is determined by the ratio of the number of products produced over a certain period of time in monetary terms to the average annual cost of fixed assets involved in the production of these products:

(3.1)

where FO - return on assets;

P is the volume of production;

OS - the average annual cost of fixed assets.

Return on assets shows how much production falls on a unit of fixed assets. The value of the return on assets reflects the growth in output, the improvement of its quality, the change in the cost of fixed assets and characterizes the effectiveness of the use of fixed assets in production.

The return on assets of the active part of fixed assets (technological equipment) directly depends on its structure, operating time and average hourly output.

The capital intensity of production is the reciprocal of capital productivity. It shows the share of funds attributable to each ruble of output. If the return on assets should tend to increase, then the capital intensity should tend to decrease.

The efficiency of the organization is largely determined by the level of capital-labor ratio, determined by the cost of fixed assets to the number of workers (employees of industrial production personnel) of the organization. This value should increase, because. technical equipment depends on it, and, consequently, labor productivity.

The most general indicator of the efficiency of the use of fixed assets is return on assets. Its level depends not only on capital productivity, but also on the profitability of products. The relationship between these indicators can be represented as follows:

(3.2)

where R op f - profitability of fixed assets;

P - profit from the sale of products;

OS - the average annual cost of fixed assets;

VP and RP - respectively, the cost of manufactured or sold products;

FO - return on assets;

R vp, R rp - profitability of manufactured or sold products.

When evaluating and analyzing the operating time of equipment, the following indicators are used:

indicators of extensive use of fixed production assets;

indicators of intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity);

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

In addition, indicators such as the equipment load factor, the equipment shift ratio and a number of others are used.

The coefficient of extensive use of equipment (Kext) is determined by the ratio of the actual number of hours of equipment operation to the number of hours of operation according to the plan, i.e.

(3.4)

where T rev.f. – actual operating time of the equipment, h;

T rev.pl - the operating time of the equipment according to the norm (set in accordance with the operating mode of the organization and taking into account the minimum required time for scheduled preventive maintenance), h.

The indicator of intensive use of fixed assets reflects the level of their use in terms of capacity (productivity). Calculated based on the calculation of the coefficient of intensive use of equipment (K int)

(3.5)

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

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

The coefficient of integral use of equipment (K int.gr) is defined as the product of the coefficients of intensive and extensive use of equipment and characterizes its operation in terms of time and productivity (power):

K int.gr \u003d K ex K int (3.6)

Efficient use of equipment is also characterized by the shift ratio of its work, which is defined as the ratio of the total number of machine-shifts worked out by equipment of this type during the day to the number of machines that worked in the largest shift. Calculated in this way, the shift ratio shows how many shifts each piece of equipment works on average.

(3.7)

where Chs - actually worked out number of machines (machine-shifts) per day;

H - the total number of available machines (machines) in the park;

The equipment load factor characterizes the use of equipment over time. It is set for the entire fleet of machines that are in the main production, it is calculated as the ratio of the labor intensity of manufacturing all products on this type of equipment to the fund of its operation time. Consequently, the equipment load factor, in contrast to the shift factor, takes into account data on the labor intensity of products. In practice, the load factor is usually taken equal to the value of the shift factor, reduced by two (for two-shift operation) or three times (for three-shift operation).

(3.8)

where Tfact- the actual operating time of the equipment per shift, day, month, year, hour;

Tmax- the maximum possible (planned) fund of equipment working time, s.

Based on the indicators of the shift operation of the equipment, the coefficient of utilization of the shift mode of the equipment operation time is calculated. It is determined by dividing the shift ratio of equipment operation achieved in a given period by the shift duration established in the given organization.

(3.9)

where c is the duration of the shift.

However, the process of using the equipment has another side. In addition to intra-shift and all-day downtime, it is important to know how efficiently the equipment is being used during its actual loading hours. In some cases, the equipment may not be fully loaded, operate in non-optimal modes, etc. .

The most important indicators of the movement of fixed assets include: the growth index of fixed assets, the coefficient of renewal of fixed assets, the intensity coefficient of renewal of fixed assets, the scale factor for the renewal of fixed assets, the stability coefficient of fixed assets, the period of renewal of fixed assets and a number of others.

Index of growth of fixed assets (I p):

(3.10)

where Ф kg - the cost of fixed assets at the end of the year;

Fng - the cost of fixed assets at the beginning of the year.

Ratio of novelty of fixed assets (K new)

(3.11)

where Ф new - fixed assets introduced in the reporting year;

Ф kg - the cost of fixed assets at the end of the year.

In some cases, to characterize the renewal of fixed assets, it is proposed to use the renewal coefficient (K rev)

The renewal ratio (K rev) reflects the intensity of renewal of fixed assets and characterizes the share of new fixed assets in their total value at the end of the year. It is calculated as the ratio of the value of fixed assets newly received for the reporting period (OS p) to their value at the end of the same period (OS k):

(3.12)

The coefficient of intensity of renewal of fixed assets (K and.upn) characterizes the effectiveness of technical progress in terms of updating the production potential of the organization:

(3.13)

The scale factor for the renewal of fixed assets (K m.obn) characterizes the share of new fixed assets in relation to their initial level:

(3.14)

For economic analysis, the term for updating fixed assets (From update) is determined:

The stability coefficient of fixed assets (K st) characterizes the fixed assets stored for further use:

(3.16)

Retirement rate of fixed assets (K vyb):

(3.17)

The above coefficients can be used both to study changes in fixed assets for a certain period, and for individual forms and directions of changes.

Increasing the efficiency of equipment use is provided in two ways: extensive (in terms of time) and intensive (in terms of power).

To characterize the degree of extensive loading of equipment, the balance of its operation time is studied. It includes:

1. calendar fund of time - the maximum possible operating time of the equipment (the number of calendar days in the reporting period is multiplied by 24 hours and by the number of units of installed equipment);

2. regime fund of time (the number of units of installed equipment is multiplied by the number of working days of the reporting period and by the number of hours of daily work, taking into account the shift ratio);

3. planned fund - the operating time of the equipment according to the plan. It differs from the regime by the time the equipment is in scheduled repairs and upgrades;

4. the possible fund of time is equal to the regime minus the time for equipment repair;

5. the actual fund of hours worked.

Comparison of the actual and planned calendar funds of time allows you to establish the degree of implementation of the plan for putting equipment into operation in terms of quantity and timing; calendar and regime - the possibility of better use of equipment by increasing the shift ratio, and regime and planned - time reserves by reducing the time spent on repairs.

The most important natural indicators characterizing fixed assets include production capacity, which is determined by the maximum possible annual output of products, subject to the full use of equipment, the use of advanced technology and the organization of production.

All the final results of management, in particular, the volume of output, the level of its cost, profit, profitability, financial condition, etc. depend on the level of the material and technical base of the organization, the degree of use of its production potential.

If the production capacity of the organization is used insufficiently, then this leads to an increase in the share of fixed costs in their total amount, an increase in the cost of production and, as a result, a decrease in profits. Therefore, in the process of analysis, it is necessary to establish what changes have occurred in the production capacity of the organization, how fully it is used and how this affects the cost, profit, profitability, break-even sales volume, the organization's security zone and other indicators.

Under the production capacity of the organization is meant the maximum possible output with the actual volume of production resources and the level of technology, technology and production organization that has been achieved. It can be expressed in man-hours, machine-hours or the volume of output in physical or value terms. The production capacity of an organization cannot be constant. It changes along with the improvement of technology, technology and organization of production and the organization's strategy.

Factors of change in its value can be established on the basis of the reporting balance of production capacity, which is compiled in kind and value terms in comparable prices by type of products and in general for the organization:

where M k, M n - respectively, the production capacity at the end and beginning of the period;

M s - increase in capacity due to the construction of new and expansion of existing organizations;

M p - increase in capacity due to the reconstruction of existing organizations;

- increase in capacity due to the introduction of organizational technical measures;

- change in capacity due to a change in the range of products with different levels of labor intensity;

M in - a decrease in power due to the disposal of machinery, equipment and other resources.

To characterize the degree of use of the passive part of fixed assets, the indicator of output per 1 m 2 of production area is calculated, which to some extent complements the characterization of the use of the organization's production capacities. An increase in the level of this indicator contributes to an increase in production and a decrease in its cost.

Currently, the national economy uses a large amount of obsolete fixed assets. On the balance sheet of organizations, there is a significant number of practically worn-out means of labor. To update them, investments are needed in the real sector of the economy, which requires a certain investment and innovation policy.

At the same time, the presence of obsolete equipment leads to an increase in repair costs, a slowdown in the renewal of the range of manufactured products and a decrease in its quality, and a decrease in profits.

In a market economy, the presence of a significant amount of obsolete equipment leads to the loss of a sales market and the bankruptcy of the organization.

3.2 Directions for improving the efficiency of the use of fixed assets of industrial organizations

Significant achievements in the production of garments in industrialized countries over the past 20 years are associated with the development of new technologies and a radical change in technological equipment.

The strategy for overcoming technological backwardness may consist in a phased replacement of equipment based on modern approaches to the formation of technical development plans and investment projects.

However, according to experts, an analysis of the needs of enterprises in new equipment and their investment opportunities is needed so that a program of technological modernization can be developed. basic enterprises light industry. Such an analysis is important for any enterprise that intends to realize strategic opportunities and become a real participant in the global clothing industry.

An important role in maintaining the active part of the fixed assets of industry in working condition will be played by the modernization of equipment by replacing individual units, modules, equipping machines and units with automation and instrument control.

The low competitiveness of light industry products of the Republic in the foreign and domestic markets is explained by the state of fixed assets and the high resource intensity of production. According to experts, the costs of industrial production in Belarus are 2.8 times higher than in Japan, compared with the United States - 2.7 times, with France, Germany and Italy - 2.3 times, with Great Britain - 2.3 times. 2 times. The reasons are the use of inefficient technologies and obsolete fixed assets, which cause high energy intensity and low labor productivity. In the Republic of Belarus, modern equipment for industry, which can produce high-quality competitive products, is not produced. It is produced by firms of only a few countries - Germany, Italy, Great Britain, etc. The successful functioning of fixed assets depends on how fully the extensive and intensive factors for improving their use are implemented. extensive Improving the use of fixed assets implies that, on the one hand, the operating time of the existing equipment in the calendar period will be increased, and on the other hand, the share of the operating equipment in the composition of all equipment available at the enterprise will be increased.

The most important areas for increasing the operating time of the equipment are:

Reduction and elimination of intra-shift downtime of equipment by improving the quality of repair maintenance of equipment, timely provision of the main production with labor, raw materials, fuel, semi-finished products;

Reduction of whole-day downtime of equipment, increase in the coefficient of shift of its work.

An important way to increase the efficiency of the use of fixed assets is to reduce the amount of excess equipment and quickly involve uninstalled equipment in production. The deadening of a large number of means of labor reduces the possibility of increasing production, leads to direct losses of materialized labor due to their physical and moral wear and tear, because equipment often becomes unusable after long-term storage.

Although the extensive way to improve the use of fixed assets is not yet fully used, it has its limit, since this way, as a rule, does not increase the efficiency of fixed assets. The possibilities of the intensive path are much wider. intensive improving the use of fixed assets involves increasing the degree of loading of equipment per unit of time. This can be achieved by modernizing existing machines and mechanisms, establishing the optimal mode of their operation. Operation under the optimal mode of the technological process ensures an increase in output without changing the composition of the equipment, without increasing the number of employees and with a decrease in the consumption of material resources per unit of output.

The intensity of the use of fixed assets is also increased by technical improvement of labor tools, modernization of equipment, automation and improvement of production technology, elimination of "bottlenecks" in the production process, reduction of the time to achieve the design productivity of equipment, improvement, organization of labor, production and management, use of advanced techniques and methods of work, advanced training and professional skills of workers, material and moral incentives for workers for indicators that characterize the improvement in the use of equipment.

The development of technology and the associated intensification of production processes and the intensification of innovative activity are practically unlimited. Therefore, the possibilities of intensive increase in the use of fixed assets are not limited. An essential direction of increasing the efficiency of the use of fixed assets is improvement his structure, increasing the share of the active part of the funds and ratio optimization various kinds equipment. Since the increase in output is achieved only in the leading shops, it is important to increase their share in the total value of fixed capital. An increase in fixed assets auxiliary production leads to an increase in the capital intensity of production, since there is no direct increase in output. But without the proportional development of auxiliary production, the main workshops cannot function with full efficiency. Therefore, the search for the optimal production structure of fixed capital at the enterprise is an important direction for improving its use.

In modern conditions, an important factor influencing the increase in the efficiency of the use of fixed capital is the development of private property, and above all the joint-stock form of management. So, in a joint-stock company, shareholders become owners of fixed capital, get the opportunity to really dispose of the means of production, including the independent formation of the production structure of fixed capital, as well as the profit of the enterprise, which allows increasing targeted investment and ensuring the growth of economic efficiency of production

The intensive way of using the fixed assets of existing enterprises includes, therefore, their technical re-equipment, increasing the rate of renewal of fixed assets, organizational elements, the qualifications of workers, public production organizations.

Improving the extensive use of fixed assets involves, on the one hand, an increase in the operating time of existing equipment in a calendar period (during a shift, day, month, quarter, year) and, on the other hand, an increase in the number and proportion of operating equipment in the entire equipment -dovaniya available in the organization and in its production link.

CONCLUSION

Fixed assets are of decisive importance in the country's economy. They are the most important part of the national wealth of society, the foundation for the development of all sectors of the national economy. The correct use of fixed assets is the main condition for increasing the productivity of each employee of the enterprise, all its divisions. Therefore, knowledge of the essence of fixed assets, the features of their use, renewal, impact on all economic production processes is necessary to improve the management of these processes.

The financial results of industrial organizations largely depend on the condition, quality and structure of fixed assets.

Each enterprise has significant reserves for improving the use of fixed production assets. In general terms, this goal can be achieved through the introduction of new equipment and technology, the mechanization and automation of production processes, the implementation of a competent reproductive policy, timely and high-quality repairs, the elimination of excess equipment, etc.

The main means of production constitute a significant part of the country's wealth. This is the materialized labor of millions of people, accumulated in tools and working conditions.

The main task in modern conditions is to ensure the expanded reproduction of fixed assets. Outdated and worn-out equipment does not provide cost reduction, and in market conditions, the amount of costs is one of the main indicators for evaluating the work of an enterprise.

Therefore, the main task in modern conditions is the mobilization of funds for the renewal of fixed assets.

It is possible to reduce depreciation losses of fixed assets through their better use, increasing the levels of key indicators - capital productivity, shift ratio, equipment load factor.

These indicators can be improved through scientific and technological progress, improving the structure of fixed assets, reducing all kinds of equipment downtime, improving production and labor, and developing new forms of management.

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