The average annual value of fixed assets: methods for calculating and analyzing. Indicators The effectiveness of the use of fixed assets of the problem of calculating the norms of depreciation and depreciation deductions by modern methods

Section 3. Accounting for fixed assets.

Forms and accounting registers.

The accounting form is the procedure for writing data from primary documents in order to summarize and obtain reporting. The form is the system of registration, processing and storage.

In the practice of Russian accounting, the following forms are applied: the journal-order, memorial-order, magazine-home, automated, booking book of economic operations.

The first form is used under manual processing and automated. The main register is an order magazine, which records the records of the credit part of the accounts. Records on the debit of accounts are deciphered in the main book, which sums up all accounts used in this organization.

The automated form contains input and output documents on the form of a revolving statement, taking into account the information provided. The rocket-order form is used in industrial organizations.

In memorial-order form, the main register is a memorial order, which are compiled by synthetic accounting accounts. The memorial-order form is characteristic of applications in budgetary organizations.

Small businesses can apply any form in the abbreviated version.

The book of accounting of economic operations is provided for individual entrepreneurial activities.

Each form corresponds to their accounting registers. Registers are various forms of tables, statements in which data from the primary documents are recorded to register and group economic operations.

The negotiable statements are one of the forms of accounting registers to summarize and the current grouping of primary documents (accounts, invoices, cards, etc.).

The most common form of a revolving statement of analytical accounting is applied when summarizing information for each reporting month, as a summary and quantitative summary accounting, by type of materials, fixed assets and other values.

They reflect data on types of objects and values \u200b\u200bon the presence of residues at the beginning and end of the month, movement per month in terms of quantity and in cash assessment.

In addition to the revolving statements of analytical quantity-sum incorporation, a bellover statement of synthetic accounts in monetary terms are compiled.

Under the main funds are understood by means of labor service life for more than a year.

Objects worth up to 20 thousand rubles. Since 2008, it is possible to directly write off the cost of production, to material expenses. The object does not come.

Up to 10% of expenditures on modernization are written off in that month when the initial cost of the object was changed.

As part of the OS, their own, in operation, preservation, rented on the current rental, Caps land, Forest and water grounds, subsoil.

The balance sheet currency is reflected at the residual value.

Capital construction facilities that are in temporary exploitation, but not decorated input acts, are reflected as incomplete production on account 08.

OS Classification - Buildings, Buildings (Mine, Bridges, Outacades, Wells), Machinery and Equipment (Power and Work), Vehicles, Computer Technology, Transmission Devices (Laps, Radiosets, and DR.Seti), Production Tool, Economic Inventory, Animals , perennial plantings, objects of improvement, library funds, other OS.

Since 2000 Objects of immovable and movable property are subject to state registration in the state program.

To estimate the value of fixed assets, certain types of value are used: the initial, reducing, residual, average.

Initial cost(PP) is detected at the moment of commissioning of fixed assets. It includes the cost of creating and acquiring fixed assets, costs for their delivery, installation in place of use and more.

The fixed capital participates repeatedly in the production process and transfers its value to the finished product gradually. The presence of fixed assets in general and their individual species can be defined for a specific date and for the period average. During the year occurs movement of fixed assetsassociated with their receipt and disposal. Given this, the value of fixed assets at the end of the OFC period is determined by the formula:

OFK \u003d OFN + OFP - FEV Where the PN is the cost of fixed assets at the beginning of the period,
OFP, FEV - the value of the received and retired fixed assets.

Fondo studio and capital capacity

Characterize the efficiency of using basic production assets.

1. FD is determined by the formula:

2. The fund-student of the active part of the basic funds is determined by the formula:

where q is the cost of manufactured products,
OTO is the average annual cost of the active part of the main funds.

3. Calculated by the formula:

4. Fundsacking FV is determined by the ratio of the average annual value of fixed assets to the average number of workers engaged in the most filled shift.

The cost of fixed assets

Determined by the formula for medium chronological. Since the main funds come and drop off during the year unevenly, the average annual cost is determined by the formula:

where is the OFP, the average annual value of the received and retired fixed assets,
MI - the number of full months of non-workers of retired funds from the moment of disposal by the end of the year;
Ni - the number of full months of work received funds from the moment of receipt by the end of the year.

Motion indicators of fixed assets

1. The coefficient of receipt of the CP is calculated by the formula:

2. The cobun update ratio is determined by the formula:

Where are offline - the cost of new funds

3. The coefficient of disposal of a kV is calculated by the formula:

4. CL liquidation coefficient is determined by the formula:

Where OPL is the cost of liquidated funds.

Statistics of fixed assets

1. The coefficient of wear ki characterizes the proportion of part of the basic funds, which is transferred to the product and is calculated by the formula:

2. The coefficient of the worthy kg characterizes the unavailable part of the funds:

where and is the amount of depreciation of funds,
Offpill - the full cost of funds,
Offlet - the residual cost of funds.

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Federal State Educational Institution

secondary vocational education

"Smolensk Motor Transport College named E.G. Trubitsyn

Individual reference task

"Economics of the industry"

Option number 7.

g. Desnogorsk 2010

Task number 1

1.1 Economic essence Fundamental Funds, their composition in road transport

The main funds are the means of labor that are repeatedly involved in the production process, while maintaining their natural shape, gradually wear out, transfer their cost in parts for newly created products. These include funds with a service life of more than one year and the cost of more than 100 minimum monthly wages. The main funds are divided into industrial and non-production funds (Fig. 1).

Production funds are involved in the process of manufacturing products or providing services (machines, machines, devices, gear stations, etc.). Energous fixed assets do not participate in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums and other objects of cultural and domestic service of workers who are on the balance sheet of the enterprise).

Fig. 1. Composition of fixed assets

According to the nature of participation in the production process in the structure of the main production assets (OPF), it is customary to allocate an active and passive part.

The active part includes those OPF groups that are directly involved in the main production process. The ATP is vehicles, without which the transportation process is impossible.

The passive part includes the OPF, contributing to the production process that ensure the normal functioning of the active part of the OPF is buildings, structures, equipment, expensive inventory.

With this structure, the volume of production and the level of financial indicators of the enterprise depends on the use of the OPF.

Estimate the effectiveness of the operation of the OPF can be by the magnitude of the foundation, tensileness, stock, and profitability; In addition, in the field of road transport they received the use of coefficients characterizing the use of the OPF.

The problem of improving the efficiency of the use of fixed assets of enterprises is extremely relevant during Russia's transition to market relations.

1.2 Determine the average annual value of the main production facilities according to the following data for the year.

The average annual value of fixed assets F of the CRH is determined by the summation of the values \u200b\u200bof their individual species, i.e.:

1.3 Determine the performance indicators for the use of fixed production assets for the year (FDOODOTIC, FOUNDATION, the profitability of the main production facilities), if the amount of gross income per year amounted to 234041.00 thousand rubles, the amount of balance profit amounted to 14241.00 thousand rubles

Give an assessment of the effectiveness of the use of fixed production assets.

1. FDO-reporter f about shows what is the general return on the use of each ruble spent on the OFP, how efficiently they are used in the enterprise. FDO FDO is determined by the formula:

Where D is the amount of income of the enterprise for the period under review, thousand rubles,

F SRG - the average annual cost of OFP, thousand rubles.

2. Reverse indicator of the foundation - the fuel consumption of F E, it is determined by the formula:

3. The profitability of the OPF R of is is the attitude of the balance sheet profit P ball of the motor transport enterprise to the sum of the main production facilities:

The increase in fund-student (and, accordingly, the decline in the donomility) indicates an increase in the efficiency of the use of fixed assets and leads to savings capital investments.

main Capital Capital Investigation

Task number 2.

2.1 Economic essence of working capital, their composition on road transport

Coverages - These are labor objects that participate in one production cycle, their cost is transferred to the cost of newly created products and in the process of production completely change the real-natural form.

The essence of working capital is determined by their economic role, the need to ensure manufacturing processcomprising both the production process and the process of circulation. Unlike the main funds that have been repeatedly involved in the production process, working capital are functioning only in one production cycle and regardless of the method of production consumption completely transfer its cost to the finished product.

The presence of working capital in the minimum required amounts providing a normal production and commercial activity Enterprises, is an indispensable condition for the successful performance of their functions.

Coverage of the enterprise exist in the field of production and in the sphere of circulation. Current production facilities and circulation funds are divided into various elements that make up the material and material structure of working capital.

Fig.2. Composition of working capital enterprises

Processing industrial funds of the enterprise include production reserves, improved production and expenditures of future periods.

Processing production funds serve the production process. Simultaneously with them in the sphere of circulation, the foundations of circulation function. They include cash In the bank on the settlement account of the enterprise, at the checkout, funds in the calculated documents for the transportation performed and other services, customer receivables.

The aggregate of the company's funds intended for the formation of current funds and conversion funds is the working capital of enterprises.

Under the composition of working capital understands the combination of elements forming working capital.

The peculiarity of production of the transport company imposes a print on the structure of its working capital.

ATP does not contain basic materials that make up the material basis of the finished product at industrial enterprises, there are also no incomplete production here, there is no finished product as a final result of the industrial activities of enterprises.

This feature of the transport enterprise determines a relatively smaller share of working capital (approximately 15%) in the amount of all ATP tools. While on machine-building enterprises, it is 35 - 45% of the total amount of basic and working capital.

The revolving industrial funds include the means of production that participate as a rule, only in one production cycle. At the same time, their cost is fully incorporated in the cost of production.

When planning working capital, production reserves are divided into the following main groups:

§ Materials for the operation, repair of cars and other needs - are approximately 20% of production reserves;

§ Fuel - about 6%.

§ Approximately 8% of production reserves fall on automotive tires that are in stock at ATP warehouse, in a bus shop, on technical assistance cars, bus stops and linear points.

The tires mounted on the wheels of the car (including the spare wheel) are included in the mainstater and therefore are not taken into account in the revolutions.

§ The share of spare parts of the reverse assembly assembly assembled for car repair by the aggregate method accounts for 40% of production reserves. This includes materials with a service life of less than one year.

§ up to 30% of production reserves fall on low-value and high-value tools and materials with a service life of less than one year.

Unfinished calculations include:

§ unfinished production, which takes place only in the process of performing current repairs and is not associated with the main activity;

§ Future spending.

This is due to the fact that some costs are carried out in the previous period with attributing them to the cost of transportation in subsequent periods.

These expenses include rent, expenses for research work, printed publications, etc.

The total number of working capital according to the specified group is small, and is less than 1% of the total.

In addition to current production assets, each enterprise has facilities operating in the field of circulation, or consumption funds. They consist of finished products and money necessary to buy raw materials, fuel, spare parts, etc.

Funds of circulation include funds in calculations and money, which constitute a significant share of the total number of working capital. This includes funds located at the checkout on the current account, in the letters of credit specified in the settlement documents.

Cash, calculations on road transport and with different debtors (enterprises, organizations and individuals), as well as other elements of their own working capital operating in the sphere of treatment are non-normalized working capital.

2.2 Determine the cost of working capital according to the following data for the year

Types of working capital	Cost of working capital, thousand rubles.
1. Current funds
2. Funds of appeal

The cost of turns production facilities Determined by the summation of the values \u200b\u200bof their individual species, i.e. Coverage Funds + Calling Funds:

2.3 Determine the indicators of turnover turnover per year (the number of revolutions and the duration of one turnover in days) if the amount of gross income per year amounted to 132534.00 thousand rubles

1. The speed of turnover is determined by the number of revolutions (turnover coefficient) for the month (quarter, year) accumulated by working capital. The number of revolutions N O is determined by the formula

Where D is the amount of the income of the enterprise for the period under review

F ON - the amount of working capital drawn to product production, rub.

2. The turnover time is determined in days by dividing the number of calendar days of the reporting period T to the number of revolutions:

Task number 3.

3.1 Concept of capital investments and capital construction, sources of their financing

Caidal-forming investments are investments in new construction, expansion, reconstruction, technical re-equipment and maintenance of existing production, as well as investment in the creation of commodity-production reserves, the increase in working capital and intangible assets.

Capital investments are an integral part of capital-forming investments. They are the costs sent to the creation and reproduction of fixed assets. Capital investments are prerequisite existence of an enterprise. Neglecting them, the firm may increase its profits in the short term, but in the long term it will lead to a loss of profits, the firm's inability to compete in the market.

Capital investments include:

v construction and installation work;

v Costs for the purchase of fixed assets (machines, machinery, equipment);

v R & D costs, design and survey work, etc.;

v investments in labor resources; Other costs.

Capital construction - one of the main methods of reproduction of fixed assets, which can be carried out in the form of new construction, expansion and technical re-equipment of existing enterprises. Capital construction allows the enterprise to develop production, increasing the production of products that are in demand to enter the international market.

New construction includes the construction of a complex of objects of the main, utility and maintenance of newly created enterprises, buildings and structures, as well as branches and individual industries, which, after commissioning, will be on an independent balance sheet, carried out on new sites in order to create a new production capacity. If the construction of a company or structure is planned to carry out queues, then the first and subsequent queues are applied to new construction before entering all the projected facilities for the full development of the enterprise (construction). It also includes the construction of the enterprise in the new platform of the enterprise as or greater power (performance, capacity, building capacity or structure) instead of the liquidated enterprise, the further operation of which on technical and economic conditions is recognized as inexpedient, as well as due to the need caused by production - Technological or sanitary requirements.

The expansion of existing enterprises includes the construction of additional industries at the current enterprise (construction), as well as the construction of new and expanding existing individual workshops and objects of the main, utility and maintenance destination on the territory of existing enterprises or adjacent to them sites in order to create additional or new production facilities. The construction of the existing enterprises also includes the construction of branches and industries included in their composition, which, after commissioning, will not be on an independent balance sheet. If in the project work process, the need and economic feasibility revealed simultaneously with the expansion of the enterprise to reconstruct the existing workshops and objects of the main, utility and maintenance assignment, the corresponding work and costs are included in the project to expand the enterprise, but are allocated in the consolidated estimate calculation of a separate line.

The reconstruction of existing enterprises includes the reorganization of existing workshops and facilities of the main, utility and maintenance, as a rule, without expanding the existing buildings and mainstream structures related to improving the production and an increase in its feasibility and economic level and implemented under an integrated project to reconstruct the enterprise as a whole In order to increase production capacity, improving the quality and change of product range mainly without increasing the number of working while improving the conditions of their labor and environmental protection. During the reconstruction of the existing enterprises, it can be carried out: the expansion of individual buildings and structures of the main, utility and maintenance in cases where the new high-performance and more perfect equipment can not be placed in existing buildings; construction of new and expanding existing workshops and utility and maintenance facilities in order to eliminate disproportion; Construction of new buildings and structures of the same appointment instead of liquidated on the territory of the current enterprise, the further exploitation of which on technical and economic conditions is recognized as inexpedient.

Capital construction can be unfinished and completed.

Incorrect capital construction is actually made by the costs of facilities under construction from the beginning of construction before commissioning them.

Completed capital construction includes the completed construction of the building and structures, according to which the established procedure received permission to commission. This document, the form of which approved by the Government Decree Russian Federation from 11/24/2005 N 698, issued in accordance with Art. 55 Town Planning Code of the Russian Federation.

Sources of capital construction financing.

The investment enterprise usually has several alternative financing opportunities that do not exclude each other, and can be used simultaneously, which is often happening in practice. The most important sources of investment and their classification are presented in Fig. 3.

Fig. 3. Sources of formation of capital investments

The structure of the enterprise's investment funds is an important indicator of its financial activity. The classic form of self-financing is their own funds of the enterprise in the form of retained earnings and depreciation, which are complemented by a certain share of emissions. valuable papers and loan received from the market loan capital. The main indicator of the level of self-financing is the self-financing coefficient (K c), which is defined as follows:

Where with C - own funds of the enterprise; B A - budget allocations; N with-expressed funds; 3 C - borrowed funds.

The level of self-financing is considered to be high if the share of own sources of investment reaches 60 or more percent of the total financing of investment costs.

Depreciations as a source of investment is of great importance. In modern conditions, there is a need to continuously update fixed assets, which causes enterprises to produce an accelerated write-off of the equipment in order to form savings for subsequent investment in innovation. As a result, depreciation acquires its own forms of existence and movement and ceases to be an expression of physical wear of fixed capital: it in this case turns into a regulation tool investment activity. Accelerated depreciation is carried out in two ways. The first is to artificially reduce the regulatory service life and an appropriate increase in depreciation rate. The second method characterizes the possibility of individual enterprises for a number of years to produce depreciation deductions in an increased amount with a decrease in them in subsequent years.

In addition to self-financing, such a powerful capital source is played with a huge role, as a securities market, although in our country it is still not completely used. In addition, the role of borrowed funds, especially bank loans increases.

The activities of the state play an important role in determining the sources of investment and their structure.

Through the financial (tax-depreciation) and monetary policy, it sends investment activity in the right direction. Either stimulates it or prevents her.

3.2 Determine the annual savings from reducing the cost and payback period for capital investments on the introduction of new techniques in carrying out maintenance and operational repairs according to the following data for the year

1. The conditionally annual economy of U UG is determined like this:

Where from 1 and c 2 is the cost of products for basic and implanted variants, rubles;

N 2 - Annual output of products on the embodiment, pcs.

rub. per 1 km run.

2. The estimated payback period T p is a period during which additional capital investments pay off as a result of obtaining conditionally annual savings:

Where to 1, to 2 - capital investments on basic and implanted variants, rub.

List of used literature

1. Turkevsky I.S. - "Economics and management of a motor transport enterprise." Studies. Manual - M.: Higher School, 2005

2. Buryakovsky V.V. - "Finance of Enterprises" - M., 2005.

3. Safronov N.A. - "Enterprise Economics" - M.: Lawyer, 1998.

4. Starodubtseva V.K. - "Enterprise Economics". Tutorial - Novosibirsk: NSTU, 2003.

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Motion indicators of fixed assets

oPF disposal coefficient (s)
Svb \u003d Svyb / SN,
where SVYB is the cost of dropping funds this year, thousand rubles; SN - the cost of the OPF at the beginning of the year, thousand rubles;

oPF update coefficient (COBN)
Cobun \u003d s.p / sk.g,
where SV.P - the cost of the OPF, thousands of thousands of rubles reached in the current year; SC.G - the cost of the OPF at the end of the year, thousand rubles;

coefficient of progressive update OPF (CRC)
CRC \u003d SPR / SC.G,
where SPR is the cost of newly arrived progressive OPF, thousand rubles;

oPF (KIZN) Warning Coefficient
Kizn \u003d and / SP,
where and is the amount of accrued wear of the OPF at the time of the calculation, starting from the date of entry of funds commissioning, thousand rubles; SP - the initial value of the OPF;

thenifier coefficient of OPF (kg)
Kg \u003d (SP - i) / SP,

Intensity of the use of fixed assets It is characterized by the loading indicators (extensive and intense), which reflect the degree of use of production capacity over time and volumes of products.

To assess the efficiency of the use of machinery and equipment, as the most active part of the PF, calculate the indicators:

coefficient of Equipment Loading Equipment (CE.OB)
CE.OB \u003d FF / FLL,
where FF is the actual time of the equipment, an hour; FLL - Planned Fund for Equipment, Hour;

equipment loading intensity coefficient (KI.OB)
Ki.OB \u003d VF / IDPs,
where VF is the actual average production of products on 1 machine-hour; IDPs - planned production (design capacity) at the rate of 1 machine-hour;
Booting factor equipment It is defined as the ratio of the cost of machine time in the machine-hours (calculated on the complexity of the work performed on this equipment) to the useful equipment of the equipment operation time when the use of the use (2 or 3-shift) mode. This indicator is widely used in the calculations of production capacity to synchronize the bandwidth of various types of equipment.

integral equipment utilization factor (COB)
Kob \u003d KE.OB X KI.OB

The average annual value of fixed assets

K1 - the number of months of use in the year of newly introduced funds; K2 - number of non-use months in the year of retired funds

If the input and disposal of fixed assets are planned quarterly
for 1 Quarter

for 2 quarters

for 3 quarters

for 4 quarters

On the average annual value of the depreciable main production assets on the planning period (Splan) are involved: the cost of the OPF at the beginning of the year (STICH), the average annual cost of the administered OPF (CCLVA), the average annual value of the departure OPF (SSSH) and the average annual cost of fully amortized OPF (CSAMOR): SPLAN \u003d STICH + CRESS - SSSOR - Chesamore

Let the cost of fixed assets in the quarters

The average cost of the main production facilities for the quarter

SS.KV \u003d (OS1 + OS2) / 2

Find the average value of fixed assets for each quarter
1: (336 + 391)/2 =363,5
2: (391 + 350)/2 = 370,5
3: (350 + 400)/2 = 375
4: (400 + 368)/2 = 384

The average annual value of the main production facilities

C s.g. \u003d (363.5 + 370.5 + 375 + 384) / 4 \u003d 373,25

Relative savings of the OPF
E opf \u003d sr.g 1 -ssr.g 0 · I VP,
where SSR 0, SSR.G 1 is, respectively, the average annual value of the main production facilities in the basic and reporting year; I VP - Production Production Index.

Indicators Efficiency of using fixed assets

Total profitability(P0,%)
Р0 \u003d 100 x PB / (SSR.G + SU),
where PB is a common (balance) profit; SSR.G - average annual cost-based production facilities; S.S. - the average annual cost of working capital.

Calculated profitability(PP)
Pp \u003d 100 (PB - PP) / (SSR .G + SU),
where PP is various payments and taxes from the total profit.
The profitability indicator of production in addition to efficiency, the use of the COPF also shows the efficiency of the use of working capital.

Indicators of using fixed assets.
FOUNDOUSDACH (F0)shows what is the common return on the use of each ruble spent on the OFP, how efficiently they are used in the enterprise.
F0 \u003d BB / SSR.
where explosives - the cost of gross (realization) products in unchanged prices, thousand rubles; SSR.G - the average annual cost of OFP, thousand rubles.

Reverse indicator of fund-studies - fondancy (Fe), it shows the share of the costs of the PF, which comes to the release of 1 rub. Range products (realized products).

Increased fund-studies (and, accordingly, the decline in the capital) indicates an increase efficiency of using fixed assets I wish it to save capital investments. The amount of this economy (additional investments in the main funds) is calculated as follows: e \u003d IF X in 1 where IF is a change in the profound student, rubles; In 1 - the amount of revenue for the analyzed period, rub.

Relative savings of capital investments
E \u003d in x (100 + DKF) / 100 x IFE where Iifa is a change in the durability (the value of the decrease in the capital), the cop.; B - the amount of revenue for the analyzed period, rubles; DCF is a percentage change of foundation,%.

fund coefficient (KF.V)
KF.V \u003d SSR / CR,
where SSR is average annual (balance sheet) cost of operating OFP, thousand rubles; Czech Republic - the average number of workers in the enterprise (the number of workers to the greatest shift), a person;
Relative release of working through the best use of fixed assets
E \u003d W / W where E is the number of released working, people; Yves - change of revenue (production of products), rub. (You can by factors: due to increasing fund-studies, etc.); W - average production in the enterprise, rub. / person

the coefficient of energy transport (CE) and mechanically equipments (KM.V)
KE.V \u003d ME / CR, km.v \u003d cf. / Czech,
where ME - power installed engines and devices, kW; CRM - average annual cost-effective machinery and equipment, thousand rubles.

Indicators of the structure of fixed assets

Structure of fixed assets D \u003d OFI / OFI X 100% OFI - type of fixed assets (production facilities, non-production funds, intangible funds)
The proportion of individual groups of OPF D \u003d Fi / OPF X 100% D-Frequency weight,%; Fi - the cost of any OPF group; OPF - the total cost of the OPF
The proportion of the active or passive part of the OPF DA \u003d OPFA / OPF X 100% DP \u003d OPFP / OPF X 100% OPFA - the cost of the active part of the OPF; The OPFP is the cost of the passive part of the OPF.

Funds

Indicators of using basic production

To characterize the use of fixed capital, system system is applied,

relative and natural indicators.

1. The first group - generalizing indicators use of fixed assets. The most important of them fondoOstitch (FD)

FO \u003d V / F, where

In - annual revenue from the sale of products, rub.;

F - the average annual value of the main production facilities, rub.

Fondo studio shows which volume of marketable products accounted for 1 ruble of the average annual value of fixed assets.

The average annual cost of the OPF Determined by the formula:

F \u003d F 1 + (F V * K) / 12 - F Select (12-K)) / 12, where

F 1 - the cost of the OPF at the beginning of the year, rubles;

F B - the cost of the OPF, reg.;

F selected - the value of the OPP leaves during the year, rub.;

K is the number of full months of operation of the OPF during the year.

The reverse value of the foundation is the indicator fondarity Products (Fe), which shows the cost of fixed assets per unit products, rub.,

Fe \u003d F / B or Fe \u003d 1 / FO

The growth of the indicator of fund-studies and the decrease in the product durability indicate the improvement of the use of fixed assets and vice versa. The efficiency of the enterprise is largely determined by the level fundamentalitylabor.

FV \u003d F / N, where

N is the average number of employees (workers) of the enterprise.

Wear coefficient Various types of fixed assets shows the share of the worn part of the main funds in the total cost.

K and \u003d h / fh, where

Z and - the cost of wear; F H is the initial value of all or individual types of.

Example 1. The cost of equipment of the workshop at the beginning of the year is 17.3 million rubles. From March 1, the equipment was commissioned at costs of 440.9 thousand rubles., From June 1, it was dropped out equipment at a souma of 30.4 thousand rubles.

The volume of production is 800 tons, the price is 1 t. - 30 thousand rubles, the average number of 1500 people.

Determine the average annual cost of the OPF, FDOODOTIC, a durability, stock creation.

F \u003d 17300 thousand rubles. + (440.9 * 10) / 12 - 30.4 * (12-5) / 12 \u003d 17649.7 thousand rubles.

Product revenue:

B \u003d 30 thousand rubles. * 800t. \u003d 24000 thousand rubles.

Fondo studio:

FO \u003d 24000/17649.7 \u003d 1.36 rub.

Fondancy:

Fe \u003d 17649.7 / 24000 \u003d 0.74 rubles or Fe \u003d 1 / 1.36 \u003d 0,74 rubles.

FV \u003d 17649.7 thousand rubles. / 1500Hell. \u003d 11766 rub.

2. Second group - Indicators allowing to judge and evaluate the composition and structure of office.

Renewal coefficient (input) Fundamental Funds:

To OBN \u003d f insert / f kg, where

F Up - the cost of newly introduced fixed assets for a certain period;

F kg - the cost of the capital at the end of the same period.

Retirement coefficient OF:

To the selection \u003d f Select / F Nach, where

F - the value of the departure of the office for a certain period;

F Nach - the cost of office at the beginning of the same period.

Groost coefficient OF:

To height \u003d (f-ply selected) / f nach, where

F Up - the cost of newly introduced by for a certain period;

F Device - the value of the retired of the office for a certain period.

The cost of fixed assets at the end of the period is determined by the formula

F kg \u003d f nach + f in - f - where

F Nach - the cost of office at the beginning of the period;

F B - the cost of the introduced (received) fixed assets;

F selection - the value of the retired fixed assets.

Example 2. Determine the average annual cost of OF, the cost of funds at the end of the year, input and disposal coefficients. Initial data: The cost of office at the beginning of the year - 9100 thousand rubles., March 1 received 3200 thousand rubles; Retired due to wear on October 1, 4500 thousand rubles., and December 1 - 700 thousand rubles.

1. F \u003d 9100 + (3200 * 10) / 12 - 4500 * (12-9) / 12 - 700 (12-11)) / 12 \u003d

9100 + 2667-1125-58 \u003d 10584Ths. Rubles.

2. F to r \u003d 9100 + 3200 - (4500 + 700) \u003d 7100 thousand rubles.

3. To ONN \u003d 3200/7100 \u003d 0.45 \u003d 45%

4. K selection \u003d (4500 + 700) / 9100 \u003d 0.57 \u003d 57%

An important element of the enterprise property is coverageswhich represent the sum of current funds and funds in monetary terms.

Revolving funds It is called objects of labor that participate in the production process once, change their shape and the cost of production is fully included (that is, according to the cost of the material).

Part covered funds Include:

Production reserves (raw materials, materials, fuel, etc.);

· Incomplete production - labor items, the manufacture of which is not fully finished (billets, semi-finished products, parts, products that have not passed all stages of processing);

· Expenses of future periods - the costs of preparing and mastering new types of products produced in this period, but attributable to the cost of the future period.

Part foundations appeal Turn on:

· Finished products, goods for resale and goods shipped - labor objects that have passed all stages of processing and ready for implementation, i.e. Labor products;

· Accounts receivable - debt enterprise from legal, individuals and state. As part of receivables allocate:

the debt of buyers and customers, the debt of founders on contributions to the authorized capital, issued advances;

· Cash - cash cash withdrawal, bank accounts.

Coverage funds ensure the continuity of the production process, and the conversion funds are the implementation of products manufactured and receiving funds.

Current means are constantly in motion, committing a circuit, in the process of which 3 stages pass:

1. Monetary- Cash is funded into labor items

2. Production- There is a qualitative change in labor items into finished products, the production process is carried out.

3. Commodity- Stage of finding working capital in labor and finished products, stage of finished products. The funds received from sales are sent to the acquisition of new labor items and enter a new circuit in the scheme:

D-T-P-Mr. ', where

D - cash advanced by the enterprise;

T - commodity reserves necessary for the enterprise;

P - production;

G - finished products;

D '- cash received from the sale of products, including profits from sales.

Current means are simultaneously located at all stages of the circuit and in all forms. This ensures the continuity and smoothness of production and sales of products.

Curvas are divided:

· According to the planning method - to normalized and non-normalized.

Normated These are rounded funds and finished products. Nonormable - Cash, goods shipped, receivables and others.

· According to the formation method - on its own and borrowed (attracted).

Own Funds are the authorized capital and profits remaining at the disposal of the enterprise after paying all taxes (retained earnings). TO borrow Funds include bank loans, payables and other liabilities.

Fondo studio and capital capacity

The cost of fixed assets

Motion indicators of fixed assets

Statistics of fixed assets

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