Calculation of the cost of fixed assets of the enterprise. Fixed assets of the enterprise The ratio of the average annual cost of fixed production assets
Average annual cost of fixed production assets is the sum of the value of fixed assets at the beginning and end of the period, divided by 2.
Average annual cost of fixed assets formula
Average annual cost of fixed production assets = (Fixed production assets at the beginning of the period + Fixed production assets at the end of the period) / 2
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OPF - material and material elements that repeatedly participate in the production process, do not change their original form, and transfer their cost in parts to the cost of manufactured products.
The average annual cost of the OPF in the reporting period is determined by the formula:
Where: 
- cost of OPF at the beginning of the year;
- the cost of received OPF;
- the cost of retired OPF;
m - the number of months of deregistration of retired OPF in the reporting year.
million rubles
The cost of OPF at the end of the reporting year:
Million rub.
1.2 Calculation of BPF usage indicators
Return on assets is an indicator that expresses the ratio of the cost of construction and installation works produced in one year (or other period of time) to the average annual cost of the OPF. Shows how much production (in monetary terms) received from each ruble of operating capital.
Capital intensity is an inverse indicator of capital productivity. Shows what share of the OPF is in 1 ruble of construction and installation works performed on their own.
The renewal coefficient is the ratio of the value of the received OPF to the value of the OPF at the end of the reporting year.
The capital-labor ratio is an indicator that characterizes the cost of the active part of the OPF per one worker employed in construction.
Table 2. Calculation of indicators for the use of OPF
| No. p / p | The name of indicators | Conventional designation | Period Values | |
| Base | Reporting | |||
| 1. | return on assets    | 2,007846 | - | |
| - | 1,912368 | |||
| 2. | capital intensity    | 0,4982 | - | |
| - | 0,5228 | |||
| Continuation of table 2 | ||||
| 3. | OPF renewal factor   | - | 2,18 | |
| 4. | OPF disposal rate   | - | 2,121 | |
| 5. | OPF reproduction rate   | 
| - | 0,069 |
| 66. | Labor capital-labor ratio    | 62,22 | - | |
| - | 60,72 |
Conclusion: as can be seen from the calculation of indicators of the use of the OPF:
A decrease in the return on assets in the reporting year relative to the base year indicates a decrease in the volume of construction and installation works, which could occur due to inefficient and irrational use of new equipment, as well as due to the short time spent by production assets in operation.
2. An increase in the capital intensity indicator in the reporting year in relation to the base year indicates a decrease in production efficiency, since the manufacture of this construction product is provided at high cost of the OPF.
3.Refresh rate- the main indicator characterizing the rate of reproduction of fixed capital. It is calculated as the ratio of the value of injected physical capital to the total value at the end of the year. For a construction organization it is 2.18%. This value indicates a certain share of the renewal of the BPF in the construction organization. The leading areas of renewal are an increase in the scale of disposal of physically and morally worn-out means of labor and a corresponding increase in the share of new ones aimed at replacing the former.
4.Retirement rate- the value reflecting the intensity of renewal of production assets, is calculated as the ratio of retired capital investments to the total value at the beginning of the year (taking into account the capital retired due to physical and moral deterioration, since it also retires for reasons not related to its aging). It is equal to 2.121%. This value means that the organization is updating obsolete equipment to some extent. An increase in the degree of renewal is possible by attracting new equipment or overhauling (modernizing) the old one, provided that the costs for this should not lead to an increase in the cost of production.
5.Reproduction rate- reflects the relative increase (decrease) in the OPF due to their renewal (retirement). It is equal to 0.069%, which indicates that the retirement of OPF does not exceed their renewal. The tangible difference between the retirement rate and the renewal rate indicates that the BPF is more updated than retired.
6. Capital-labor ratio- characterizes the equipment of workers of enterprises of the OPF. The decrease in this coefficient indicates that in the reporting year, in comparison with the base year, the share of manual labor increased and the share of mechanized labor decreased.
1.3 We determine the shares of intensive (due to changes in capital productivity) and extensive (due to changes in the size of OPF) factors of changes in the volume of construction and installation works.
The successful functioning of fixed assets depends on how fully the extensive and intensive factors for improving their use are implemented.
Intensive factors changes in the volume of construction and installation works are factors in the development of the production activity of a construction organization through a more complete use of each unit of resource potential due to an increase in labor productivity, a more complete use of materials, an increase in the return on fixed assets, and a better use of working time.
Extensive factors changes in the volume of construction and installation works are factors involved in the development of construction production, an increase in the output of finished construction products by attracting additional resources without increasing the efficiency of their use.
extensive path development involves a way to increase production through quantitative factors while maintaining its former technical basis: additional involvement of labor, the number of enterprises, workshops, sites, and an increase in the construction of new facilities. With this path of development, a large amount of resources (natural, labor, material) is involved in production, but there are no significant changes in equipment and technology, labor organization, and the qualifications of workers.
Intra-production reserves for improving the use of existing production capacities are divided into extensive and intensive reserves.
TO extensive factors include reserves for increasing the useful time of equipment operation within the regime fund. These include eliminating intra-shift and day-to-day equipment downtime, as well as reducing the duration of scheduled repairs.
Group intensive reserves includes measures for a more complete loading of equipment per unit of time, advanced training of workers and, on this basis, a more complete use of the productivity of machines, an increase in the output of finished construction products, etc.
extensive Improving the use of fixed assets implies that, on the one hand, the operating time of existing equipment in the calendar period will be increased, and on the other hand, the share of existing equipment in the composition of all equipment available at the enterprise will be increased.
Although the extensive way of improving the use of fixed assets has not yet been fully utilized, it has its limits. The possibilities of the intensive path are much wider.
intensive improving the use of fixed assets involves increasing the degree of equipment utilization 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 fixed assets, without an increase in the number of employees and with a decrease in the consumption of material resources per unit of output.
Intensity the use of fixed assets is also increased through the technical improvement of labor tools and the improvement of production technology, the elimination of "bottlenecks" in the production process, the reduction of the time to achieve the design productivity of equipment, the improvement of the scientific organization of labor, production and management, the use of high-speed methods of work, advanced training and professional skills workers.
The development of technology and the associated intensification of processes are not limited. Therefore, the possibilities for an intensive increase in the use of fixed assets are not limited.
1.3.а Dynamics of construction and installation works volumes in the reporting year due to changes in capital productivity:
Million rub.
1.3.b. Dynamics of the volume of construction and installation works due to changes in the size of the OPF:
Million rub.
Dynamics of construction and installation works volumes:
; 
(1.3)
Million rub.
Million rub.
- therefore, the calculations are performed correctly.
2. CALCULATION OF INDICATORS RELATED TO THE LEVEL OF LABOR PRODUCTIVITY
Section 2. Formation of property and use of the main factors of production
Topic 2. Fixed assets of the enterprise
Practical work
Target: learn to give a comprehensive description of the fixed assets of the enterprise, analyze the effectiveness of their use and assess the future needs of the enterprise for them. To achieve this goal, it is necessary to solve a number of tasks:
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Tasks for the development of methods for calculating the coefficients characterizing the structure of the main production assets of the enterprise
The basis of the characteristics of the composition and structure of fixed assets of the enterprise is the calculation of the coefficients of renewal, disposal and growth of fixed assets.
Task 1
Formulation of the problem:
The main production assets of the enterprise at the beginning of 2005 amounted to 3,000 thousand rubles. During the year, fixed assets were commissioned in the amount of 125 thousand rubles, and liquidated - in the amount of 25 thousand rubles. calculate the value of fixed assets at the end of the year.
Technology for solving the problem:
The cost of fixed production assets at the end of the year is the value of fixed assets at the beginning of the year, taking into account the changes that have occurred in their structure during this year:
| (1) |
where F to ;
F cc
F to– cost of fixed assets at the end of the year, rub.
Substituting the values known from the condition of the problem, we calculate the value of fixed assets at the end of the year
F k \u003d 3000 + (125 - 25) \u003d 3100 thousand rubles.
Answer: the cost of fixed assets at the end of the year is 3,100 thousand rubles.
Task 2
Formulation of the problem:
During the year, the enterprise introduced fixed production assets in the amount of 150 thousand rubles. so that the value of fixed assets at the end of the year amounted to 3,000 thousand rubles. Calculate the coefficient of renewal of fixed assets.
Technology for solving the problem:
The renewal coefficient is one of the indicators that are used to analyze changes in the structure of fixed production assets.
Knowing the cost of fixed assets of the enterprise at the end of the year, as well as how much fixed assets were introduced, the coefficient of renewal of fixed assets can be calculated using the formula:
|
where F cc- the cost of introduced fixed assets, rub.;
F to– cost of fixed assets at the end of the year, rub.
The coefficient of renewal of fixed production assets will be:
Thus, over the year our company has undergone a 5% renewal of fixed production assets.
Answer: the coefficient of renewal of fixed assets is 0.05.
Task 3
Formulation of the problem:
The main production assets of the enterprise at the beginning of 2005 amounted to 3,000 thousand rubles. During the year fixed assets were liquidated in the amount of 300 thousand rubles. Calculate the retirement ratio of fixed assets.
Technology for solving the problem:
The retirement rate of fixed assets is calculated by the formula:
|
,where F sel
F n– cost of fixed assets at the beginning of the year, rub.
Calculate the retirement rate of fixed production assets:
Thus, 10% of fixed production assets were liquidated at the enterprise.
Answer : the retirement ratio of fixed assets is 0.1.
Task 4
Formulation of the problem:
At the enterprise during the year, fixed production assets were introduced in the amount of 150 thousand rubles, and liquidated in the amount of 100 thousand rubles. Calculate the increase in fixed assets of the enterprise in monetary terms.
Technology for solving the problem:
The increase in fixed assets is calculated as the difference between the newly introduced and liquidated funds according to the formula:
F prir \u003d F vv - F sel. |
Substituting the data known from the condition, we get:
F prir \u003d 150 - 100 \u003d 50 thousand rubles.
Answer : the increase in fixed assets of the enterprise in monetary terms amounted to 50 thousand rubles. in a year.
Task 5
Formulation of the problem:
At the enterprise during the year, the increase in fixed production assets amounted to 80 thousand rubles. the value of fixed assets at the end of the year - 4000 thousand rubles. rub. Calculategrowth rate of fixed assets.
Technology for solving the problem:
The growth rate is another indicator that, along with the renewal and disposal rates, is used to analyze changes in the structure of fixed production assets.
The growth rate of fixed assets is calculated as the ratio:
|
,where F natural– increase in fixed assets in monetary terms, rub.;
F to– cost of fixed assets at the end of the year, rub.
Accordingly, the growth rate of fixed assets:
Answer : the increase in fixed assets amounted to 2%.
Tasks for conducting a valuation of fixed assets of an enterprise
Conducting a valuation of fixed assets involves determining the initial, replacement and residual value. In further calculations, the value of the average annual cost of fixed production assets may be needed.
Two methods can be used to calculate the average annual cost. According to the first method, the input and disposal of fixed production assets is timed to the beginning, and according to the second - to the end of the analyzed period.
Task 1
Formulation of the problem:
The cost of purchasing equipment is 90 thousand rubles, transport and installation costs - 10 thousand rubles. Start-up and commissioning of new equipment will cost the enterprise 5 thousand rubles. Determine the initial cost of the main production assets of the enterprise.
Technology for solving the problem:
Initial cost of fixed assets F p includes the cost of their acquisition C o taking into account the costs associated with the commissioning of a new object of fixed assets 3rd century. these costs include transport, installation and, if any, commissioning costs:
In our case, the initial cost of fixed assets will be equal to
F p= (90 + 10 + 5) = 105 thousand rubles.
Answer : the initial cost of fixed production assets is 105 thousand rubles.
Task 2
Formulation of the problem:
The initial cost of equipment for the enterprise is 100 thousand rubles. the period of operation of the equipment is 8 years. the average annual growth rate of labor productivity in the industry is 3%. Determine the replacement cost of fixed production assets.
Technology for solving the problem:
Replacement cost of fixed assets F restore calculated taking into account their revaluation:
|
,where P neg - average annual growth rates of labor productivity in the industry;
t- the time between the years of issue and revaluation (for example, the year of issue is 2000, the year of revaluation is 2005, which means t= 5).
The replacement cost of fixed assets, taking into account their revaluation in our problem, is equal to:
Answer : the replacement cost of fixed production assets is 78,940 rubles.
Task 3
Formulation of the problem:
The initial cost of the main production assets of the enterprise is 100 thousand rubles. the period of operation of the equipment is 8 years. Determine the residual value of fixed production assets if the depreciation rate for this equipment is 10%.
Technology for solving the problem:
The initial cost, reduced by the value carried forward, is the residual value of fixed assets. F ost. Therefore, to solve this problem, we use the following formula:
where ON THE- the rate of depreciation;
t exp- the period of operation of fixed assets.
Substituting the data known from the problem statement, we obtain:
Answer : the residual value of fixed production assets is 20 thousand rubles.
Task 4
Formulation of the problem:
At the beginning of 2005, the cost of the company's fixed production assets was 7,825 thousand rubles. during the year, both commissioning and disposal of fixed assets were carried out four events. They are reflected in Table. one.
Technology for solving the problem:
The average annual cost of fixed production assets, timed to coincide with the beginning of the period, is calculated by the formula:
|
where F n– cost of fixed assets at the beginning of the year, rub.;
Fi- the cost of fixed production assets at the beginning of the i-th month, starting from February (i = 2) and ending in December (i = 12);
F to– cost of fixed assets at the end of the year, rub.
As is known from the conditions of the problem, the cost of fixed assets at the beginning of the year is 7825 thousand rubles.
To calculate the cost of fixed production assets at the end of the year, we determine what the increase in fixed assets is equal to. As mentioned above, it is calculated as the difference between newly introduced and liquidated funds. The cost of newly introduced fixed production assets is
F cc \u003d 60 + 80 + 100 + 15 \u003d 255 thousand rubles.
The cost of liquidated fixed production assets is
F vyb \u003d 3 + 8 + 10 + 7 \u003d 28 thousand rubles.
The increase in fixed assets, therefore, is
F prir = 255 - 28 = 227 thousand rubles.
The cost of fixed production assets at the end of the year is calculated using the formula (2):
F k \u003d 7825 + 227 \u003d 8052 thousand rubles.
The cost of fixed production assets at the beginning of February did not change, since there were no changes in their structure. So F 2 \u003d F n \u003d 7825 thousand rubles.
In March, fixed assets worth 60 thousand rubles were put into operation. and liquidated for 3 thousand rubles, therefore F 3\u003d 7825 + 60 - 3 \u003d 7882 thousand rubles.
Until June, there were no changes in the structure of fixed production assets, therefore F 4 \u003d F 5 \u003d 7882 thousand rubles.
In June, fixed assets worth 80 thousand rubles were put into operation. and liquidated - by 8 thousand rubles, therefore F 6 \u003d 7882 + 80 - 8 \u003d 7954 thousand rubles.
Similarly, we calculate the cost of fixed assets until the end of the year. Let's put this data in the table. 2:
i |
||||||||||||
F i |
Substituting the results of our calculations into formula (9), we obtain the value of the average annual cost of fixed production assets at the beginning of the year:
Answer : the average annual cost of fixed production assets dated to the beginning of the period amounted to 7962.25 thousand rubles.
Task 5
Formulation of the problem:
Based on the conditions of the previous task No. 4, calculate the average annual cost of fixed production assets dedicated to the end of the period.
Technology for solving the problem:
The average annual cost of fixed production assets, timed to the end of the period, is calculated by the formula:
where F cc– cost of newly introduced fixed assets, rub.;
F sel– cost of retired (liquidated) fixed assets, rub.;
t1- the period of operation of the introduced fixed assets (for example, if new fixed assets were introduced from October 01 of the billing year, then, ceteris paribus, they worked for three months this year, that is, t 1 \u003d 3);
t2- the period of operation of the liquidated fixed assets (for example, if the liquidated fixed assets were decommissioned from July 01 of the billing year, then they worked out six months, that is, t 2 \u003d 6);
i=1,n, where n is the total number of measures to put fixed assets into operation;
j=1, m, where m is the total number of measures to liquidate fixed assets.
The algorithm for calculating the sums of products of the cost of fixed production assets (in thousand rubles) and the period of their work (in months) can be represented by a table.
The month in which the event to change the structure of funds took place (on the 01st day) |
F cc t 1 |
F sel |
F sel (12-t 2) |
|||
Substituting the known values into the formula for calculating the average annual cost of fixed assets at the end of the period, we obtain the following:
Answer : the average annual cost of fixed production assets dated to the end of the period is 7952.67 thousand rubles.
Comparing the results obtained during the calculation by the first and second methods (answers to tasks 4 and 5), we see that they differ by almost 10%. This is explained by the fact that when calculating the second method, the average annual cost deviates downward, since the average annual cost of all cash fixed assets participating in the process on a monthly basis is not taken into account, but only the cost of funds entered and written off from the balance sheet is taken into account.
Tasks for calculating depreciation rates and depreciation charges using modern methods
Depreciation in monetary form expresses the depreciation of fixed assets and is charged on production costs (cost) on the basis of depreciation rates.
Depreciation deductions for fixed assets are accrued from the first month following the month of acceptance of the object for accounting, and until the full repayment of the value of the object or its write-off from accounting in connection with the termination of ownership or other property rights.
Task 1
Formulation of the problem:
linear (proportional) way.
Technology for solving the problem:
According to the linear (proportional) method, an equal depreciation rate is charged in any period of operation of fixed production assets.
The following formula is used to calculate the depreciation rate:
So, A \u003d 100 * 0.1 \u003d 10 thousand rubles.
Answer : the annual amount of depreciation deductions calculated using the straight-line method is 10 thousand rubles. per year for the entire period.
Task 2
Formulation of the problem:
The enterprise purchased an object of fixed production assets worth 100 thousand rubles. with a useful life of 10 years. Determine the annual depreciation amountreducing balance method.
Technology for solving the problem:
The method of declining balance of depreciation is otherwise called the accelerated method, since the main share of depreciation accounts for the first years of equipment service.
The calculation of the annual amount of depreciation is made on the basis of the residual value of fixed assets and the depreciation rate.
The basis for calculating the depreciation rate On the the accelerated method (with the value of the acceleration factor equal to 2) is the formula:
where i- the year for which depreciation is calculated, i=1, n (n is the amortization period);
A j- depreciation deductions for the period preceding the billing year.
For example, for the first year of the object's service life A 1 \u003d 100 * 0.2 \u003d 20 thousand rubles.; for the second, respectively, A 2 \u003d (100 - 20) * 0.2 \u003d 16 thousand rubles. etc.
For clarity, the results of the calculations are summarized in Table. 4.
Year of operation |
Amount of depreciation for the previous period A j, thousand roubles. |
Annual depreciation amount And i , thousand roubles. |
Residual value, thousand rubles |
With the non-linear method, depreciation charges are gradually reduced and there is no complete write-off of the cost of equipment or buildings. Therefore, if the residual value of the equipment has reached 20% of the original value, then this amount is divided by the remaining useful life and written off evenly. In our example, as can be seen from the table, this happened in the eighth year of the useful life of the equipment: its residual value became less than 20% of the original value and amounted to 16.8 thousand rubles. This amount is divided by the remaining useful life (3 years) and written off evenly: 16.8/3 = 5.6 thousand rubles/year.
Answer : the annual amount of depreciation, calculated by the reducing balance method, is presented in Table. 4.
Task 3
Formulation of the problem:
The enterprise purchased an object of fixed production assets worth 100 thousand rubles. with a useful life of 10 years. Determine the annual depreciation amountby the sum of the number of years of useful life.
Technology for solving the problem:
The cost is written off , based on the initial cost of fixed assets and the annual ratio, where the numerator is the number of years remaining until the end of the life of the object, and the denominator is the conditional life of the object.
In our case, for equipment with a service life of 10 years, the conditional number of years will be T conditional = 1 + 2 + 3 + ... + 10 = 55 years.
The annual depreciation rate according to the write-off method based on the sum of the number of years of the useful life in the first year will be equal to H a \u003d 10/55 \u003d 18.2%; in the second year 16.4% and so on. Multiplying these values by the initial cost of fixed assets, we obtain the amount of annual depreciation.
Let's present the results in Table. 5.
Useful life |
On the, % |
A, thousand rubles |
Answer : annual depreciation amounts calculated by the write-off method based on the sum of the number of years of the useful life are presented in Table. 5.
Task 4
Formulation of the problem:
The organization purchased a vehicle worth 150 thousand rubles. with an estimated mileage of 1500 thousand km. Mileage in the reporting period is 50 thousand km. Determine the amount of depreciation for the period in proportion to the volume of products (works).
Technology for solving the problem:
The annual depreciation rate in proportion to the volume of products (works) is calculated by the formula:
|
where About otch- the volume of products (works) in physical terms in the reporting period;
About amounts- the estimated volume of production (work) for the entire useful life of fixed assets.
The amount of depreciation deductions for the reporting period in proportion to the volume of products (works), calculated by multiplying the initial cost of fixed assets by the depreciation rate.
From the condition, the scope of work in the reporting period is 50 thousand km. The initial cost of the acquired item of fixed assets is 150 thousand rubles. Estimated volume of products (works) for the entire useful life: 1500 thousand km. Based on these initial data, we get: 150 . (50/1500) = 5 thousand rubles.
Answer : the amount of depreciation charges for the period, calculated in proportion to the volume of products (works), will be 5 thousand rubles
Task 5
Formulation of the problem:
Unit price is C about \u003d 6 thousand rubles.
The cost values of 3 rem associated with maintaining this equipment in working condition are given in Table. 6.
Olimit the economically justified service life of the equipment.
Technology for solving the problem:
It is known that as the service life of fixed production assets increases, annual depreciation deductions decrease, as the depreciation rate changes H a. The longer the life of the equipment, the lower the depreciation. However, an increase in the service life of equipment is accompanied by an increase in the cost of its repair. The economically justified service life of the equipment is determined by that year (T eo), when total costs, i.e. annual depreciation charges ( A i. ) plus repair costs ( 3 rem) will be minimal.
In other words, the following condition must be met:
We take the ratio as the basis for calculating the depreciation rate
On the = 1/T. During service life T=1 year, the depreciation rate is 1, the total costs are 6 thousand rubles, with a service life T=2 year, the depreciation rate is 0.5, the total costs are 3 thousand rubles. As can be seen from the conditions of the problem, in the third year of operation, the total costs will be calculated as follows:
3 sum = 6 . 1/3 + 0.5 = 2.5 thousand rubles
The results of the remaining calculations are presented in tables.
Year of operation |
|||||||
Costs, thousand rubles |
|||||||
A i , thousand rubles |
|||||||
3 sum, thousand roubles. |
1,95 |
Thus, the economically justified service life of the equipment T eo = 8 years, since during this period of operation the total costs are minimal (they are equal to 1.95 thousand rubles), and in the future they begin to increase.
Task 6
Formulation of the problem:
The company has equipment that is 9 years old. Determine the annual effective fund of the operating time of this equipment.
Technology for solving the problem:
As equipment ages, the potential for its operating time decreases, i.e., depending on the number of years of operation, the annual effective fund of equipment operation time decreases.
Annual effective fund of the operating time of a piece of equipment F teff in one shift with the age of up to 5 years does not change and is 1870 hours, where 0.1 is the proportion of time allotted for repairs. As the age of equipment increases, the annual fund of time decreases annually by 1.5% for equipment aged 6 to 10 years, by 2.0% for equipment aged 11 to 15 years and by 2.5% for equipment over 15 years old (according to Burbelo O. Statistical methods for assessing the potential of equipment // Bulletin of Statistics? 1992. No. 8).
where t f is the age of the equipment.
Given the above, the annual effective fund of the operating time of our equipment will be equal to 1758 hours:
Ф t eff= 1870 (1 - ) = 1758 h.
Answer : annual effective fund of equipment operation time 1758 h.
Task 7
Formulation of the problem:
The enterprise's equipment fleet consists of 30 units, of which 4-year-old equipment - 12 units; 12 years old - 12 units, 17 years old - 6 units. Determine the annual effective fund of the operating time of the equipment fleet.
Technology for solving the problem:
To calculate the annual effective fund of equipment operation time, we use the formula:
|
where F teff– annual effective fund of equipment operation time, in hours;
F tefi- the annual fund of the operating time of a piece of equipment I-th age group;
i=1, m(m is the number of age groups);
n i – number of pieces of equipment in I-th age group .
First, focusing on the explanations (18) given to task 6, we determine the annual fund of the operating time of a piece of equipment I-th age group F tefi:
t f = 4 years: F tefi= 1870 h.
t f = 12 years: Ф tefi = 1870 (1 - )=1655 hours
t f = 17 years: F tefi\u003d 1870 (1 - ) \u003d 1449 hours.
Now, using formula (19), we determine the annual effective fund of the operating time of all equipment:
F teff = 1870 X 12 + 1655 x 12 + 1449 x 6 = 50,994 hours
Answer : the annual effective fund of the equipment fleet is 50,994 hours.
Task 8
Formulation of the problem:
The enterprise's equipment fleet consists of 30 units, of which 4-year-old equipment - 12 units; 12 years old - 12 units, 17 years old - 6 units. Determine the annual effective fund of equipment fleet operating time based on the calculation of the average age of the equipment fleet.
Technology for solving the problem:
The annual fund of the operating time of the equipment fleet in this problem is defined as the product of the annual fund of the operating time of a piece of equipment of average age () on the number of pieces of equipment in the fleet n.
So, the average age of our equipment fleet:
Now we calculate the annual fund of the operating time of our equipment fleet:
F teff\u003d 1870 (1 -) x 30 \u003d 52,061 hours.
Let's compare the result with the one obtained from the calculation results of problem 7:
The resulting error was 2%, so the calculation is approved. An error of more than 2% is considered economically unjustified, and the calculation for such an error is not approved.
Answer : the annual effective fund of equipment fleet operating time is 52 061 h.
Tasks for evaluating the effectiveness of the use of fixed assets of the enterprise
The effectiveness of the use of fixed production assets is evaluated by general and particular indicators. The most general indicator reflecting the level of use of fixed production assets is capital productivity.
There are several methods for calculating return on assets. The most common is the method of calculating the cost of gross output, i.e., comparing the cost of gross output (VP) and the average annual cost of fixed production assets. However, this method does not take into account the impact of material costs on the value of capital productivity. Other methods involve the use of: marketable products, own, net and conditionally net products, profits. Private indicators include the coefficients of extensive and intensive use of fixed production assets, the coefficient of integral use of fixed production assets, the shift ratio, etc.
Task 1
Formulation of the problem:
Equipment worth 20,000 thousand rubles was installed in the workshop. From May 1, equipment worth 30 thousand rubles was put into operation; Since November 1, equipment worth 25 thousand rubles has been retired. The enterprise produced products with a volume of 700 thousand units. at a price of 50 rubles / unit. Determine the value of the return on assets of the equipment.
Technology for solving the problem:
Return on assets is the cost of manufactured products per one ruble of the average annual cost of fixed production assets.
To calculate the return on assets of equipment in this case, it is advisable to use the following formula:
where In f - actual output in monetary terms;
– average annual cost of fixed production assets, thousand rubles
The actual output is determined by multiplying the total volume of output by its price:
V f = 700,000 x 50 \u003d 35,000 thousand rubles.
Thus, in the numerator we have gross output In f enterprises.
Interim calculations of the average annual cost at the end of the year will be presented in the form of a table:
The month in which the event to change the structure of funds took place (on the 01st day) |
F cc t 1 |
F sel (12-t 2) |
||||
Thus, the average annual cost of fixed assets at the end of the year will be equal to:
Substituting the values of the actual output and the average annual cost of fixed production assets obtained as a result of the calculations, we obtain the desired value of the return on assets of the equipment:
Answer : the return on assets of the equipment is 1.75 rubles.
Task 2
Formulation of the problem:
The enterprise produces 700 thousand units. products. the production capacity of the equipment on which these products are produced is 750 thousand units. Determine the coefficient of intensive use of equipment.
Technology for solving the problem:
Equipment heavy use ratio ( K int) characterizes the use of equipment in terms of power, therefore it is defined as the ratio of the actual performance of the equipment to the standard:
K int \u003d P f / P n, |
where P f - the actual performance of the equipment;
P n - standard performance.
Substituting the performance values known from the problem condition into the formula, we obtain: 
.
Answer : the coefficient of intensive use of equipment is 0.93.
Task 3
Formulation of the problem:
150 machine tools were installed in the workshop of the instrument-making plant. The workshop has two shifts. In the first shift, all machines work, and in the second - only 50%. Determine the shift ratio of machine tools.
Technology for solving the problem:
The shift ratio is the ratio of the number of machine shifts worked per day to the number of installed equipment:
|
where M day - daily capacity of the workshop, in machine-tool shifts ;
M - normative power, in machine-tools.
Calculate the value of the shift coefficient:
Answer : the equipment shift ratio is 1.5.
Task 4
Formulation of the problem:
150 machine tools were installed in the workshop of the instrument-making plant. The workshop has two shifts. In the first shift, all machines work, and in the second - only 50%. The average age of the machines is 9 years. Determine the coefficient of extensiveuse of machines.
Technology for solving the problem:
Calculate the annual effective fund of the operating time of a piece of equipment in one shift:
Fteff = 1870 {1 – ) = 1785 h.
Annual fund of operating time of all machines in one shift:
Given two shifts, we obtain the value of the maximum possible fund of equipment operation time:
Ф max\u003d 2 x 1785 x 150 \u003d 535,500 hours.
Time of actual operation of one machine per year:
Ф t = 1785 x (150 + 75) = 401 625 hours
The coefficient of extensive use of equipment ( K ext) characterizes the use of equipment over time, therefore it is defined as the ratio of the actual fund of equipment operation time to the maximum possible in given production conditions:
|
.Now we calculate the coefficient of extensive use of equipment for the condition of our problem:
In other words, 
Answer : the coefficient of extensive use of equipment is 0.75.
Task 5
Formulation of the problem:
It is known that the coefficient of extensive use of equipment is 0.75; the coefficient of intensive use of equipment is 0.93. Find the coefficient of integral use of equipment.
Technology for solving the problem:
The coefficient of integral use of equipment K integr is defined as the product of the coefficients of the extensive K ext intense K int the use of equipment and comprehensively characterizes its operation in terms of time and productivity (power):
|
In our problem, k integr = 0.75 x 0.93 = 0.7.
Answer : the coefficient of integral use of equipment is 0.7.
Task 6
Formulation of the problem:
The enterprise produced gross output in the amount of 3 million rubles. The share of material costs, taking into account depreciation, is 0.6. The average annual cost of fixed production assets at the end of the year is 1.5 million rubles. Determine the return on assets for net production.
Technology for solving the problem:
Net output is the value newly created in the production process, which is calculated as the difference between gross output and material costs. (Z), including depreciation (A):
F otd \u003d 1.2 / 1.5 \u003d 0.8.
Answer : the return on assets for net production is 0.8.
Tasks for determining the economic benefit from a leasing transaction
Leasing is a form of long-term lease of machinery, equipment and other types of property with periodic payment of its cost.
The leasing form of rent is the most progressive and has a number of advantages for both the landlord and the tenant. It is implemented on the basis of a concluded agreement, which reflects all the conditions that allow the lessor to transfer the rental object to the other party - the tenant for a certain fee. In the contract, all the main articles are formulated in detail and clearly in order to eliminate disagreements.
Task 1
Formulation of the problem:
The issue of a long-term lease is being considered (for a periodt=5 years) equipment with an initial cost of C n \u003d 30 thousand rubles. Depreciation rate H a = 0.125. There are no benefits for the tenant. Determine the price of the leasing contract.
Technology for solving the problem:
The price of a license contract is determined by the formula:
|
where C p- the initial price of the leased equipment;
D i – tenant's contributions in the i-th year;
R – share of the depreciation rate for maintaining equipment in working condition (R = 0,5);
D add - the share of additional payments, which, at a rate of return equal to the depreciation rate, is assumed to be 1.0;
To cash- coefficient taking into account property tax:
K cash = (1+ 0,2) = 1,2.
Leasing contract price:
C p\u003d 30000 x 0.5 x 0.125 x 1.2 x [(1 + 0.5) 5 + (1 + 0.5) 4 + (1 + 0.5) 3 + (1 + 0.5) 2 + (1 + 0.5) 1 ] = 44,508 rubles.
Answer: the price of the leasing contract will be 44,508 rubles.
Task 2
Formulation of the problem:
A leasing contract is being considered at a price of 44,508 rubles. for a long term rentalt = 5 years) equipment with an initial cost of C n \u003d 30 thousand rubles. Depreciation rate H a \u003d 0.125, net income standard N BH \u003d 0.11; expenses of the lessor C yar = 12550 rubles, annual interest rate for the loanD = 0.1. There are no benefits for the tenant. Assess how this transaction is economically beneficial for the landlord, for the tenant.
Technology for solving the problem:
The leasing transaction is economically justified:
- for the lessor, provided that the actual amount of net income (BH f) exceeds its standard value (N BH):
BH F > N BH;
- for the tenant, provided that the amount of the loan for the purchase of the leased equipment (the initial price of the equipment, taking into account the rate for the loan) exceeds the cost of the license contract, i.e. C cr > C l.
The actual net annual income of the lessor from this transaction will be:
BH f= (44 508 - 12550 )/5 = 6392 rubles.
The standard net annual income of the lessor:
N BH\u003d 30,000 x 0.11 \u003d 3300 rubles.
This leasing transaction is beneficial for the lessor, as there is an excess of actual net income over the standard value.
Capital investments for the purchase of leased equipment, taking into account the rate for the loan, are calculated according to the formula.
The concept of the average annual price (hereinafter - SP) in the economy is interpreted as a value that reflects the change in the price of fixed production assets (OPF) throughout the year as a result of their introduction and liquidation. The calculation of the average annual cost is necessary for the analysis of the economic efficiency of production, it is made taking into account the initial cost of funds. We will tell in the article how the average annual cost of fixed assets is calculated, by what formula and indicators.
Characteristics of the average annual price of fixed production assets
When making calculations, the accountant must be guided by the following documents in force in the Russian Federation.
| Title of the document | What does it include? |
| PBU 6/01 No. 26n | OPF accounting |
| Guidelines for accounting of fixed assets No. 91n dated 10/13/2003 | Rules for organizing accounting of OPF |
| Letter of the Ministry of Finance of the Russian Federation No. 03-05-05-01/55 dated 07/15/2011 | On the average value of property on which property tax is calculated |
| Tax Code of the Russian Federation, art. 376 | Determining the tax base |
Calculation of the average annual cost of fixed assets
There are several options for calculating the average annual cost of fixed assets. The accountant has the right to choose one or even a number of calculation methods, depending on the goals pursued.
| SP calculation method | Formula for calculating SP | Characteristic |
| The month of input (output) of fixed assets is not counted | SP = (OPF price at the beginning of the year (January 1) + OPF price at the end of the year (December 31)) / 2; price of OPF at the beginning of the year + price of introduced OPF - price of written off | The book price of the OPF is involved in the calculation; this option is recognized as less accurate, since the month when the deposit and withdrawal of the OPF took place is not counted |
| The month of input (output) of the main assets is counted | Formula 1 (for economic indicators of capital productivity, etc.): SP = price at the beginning of the year + the number of months from the date of the assets input - the number of months from the moment the assets were withdrawn until the end of the year; Formula 2 (Intermediate): SP = (price at the beginning of the first month Price at the end of the first month Price at the beginning of the second month Price by the end of the second month, etc... Price at the beginning of the last month Price by the end of the last month) / 12; Formula 3 (definition of SP for taxation in the tax period): SP = (residual price at the beginning of the first month Residual price at the beginning of the second month, etc. Residual price at the beginning of the last month when calculating the advance for half a year, 3, 9 months, a denominator is taken equal to the sum of months and one | A reliable method, since all the proposed formulas take into account the month of withdrawal (input) of assets, in addition, the method makes it possible to use several calculation options |
The data for the calculation is taken from the available documents:
- balance sheet (value of assets);
- turnover balance sheet for account. "Main assets" (the value of the introduced assets);
- credit turnover on account. "Main Assets".
Of the described calculation options, taking into account the month of input (output) of funds, the formula for calculating the average level is recognized as the most accurate. This formula 2, by which the chronological average is calculated, is also recognized as the most reliable. As for the SP calculation for property tax calculations, formula 3 is considered the only one acceptable for this kind of calculation. Other calculation options do not apply to property tax calculation.
Example 1. Calculation of the average annual cost of fixed assets, taking into account the month of their commissioning (write-off)
The results of this calculation option look more convincing, because the month of input (output) of assets is taken into account in the calculations. The following values are used for calculations:
- price at the beginning of the year (10 thousand rubles);
- the price of the introduced OPF (150 thousand rubles - March, 100 thousand rubles - June and 200 thousand rubles - August);
- the prices of written-off OPF are 50 rubles (250 thousand for February, October).
So, the calculation is carried out according to the formula: price at the beginning of the year + (number of months from the time of entry / 12 * price of entered OPF) - (number from the time of withdrawal / 12 * price of written off OPF).
According to the SP calculation, it turns out: 10,000 + (9/12 * 150 + 6 / 12 * 100 + 4 / 12 * 200) - (10 / 12 * 50 + 2 / 12 * 250) = 10,000 + (112 + 50 + 66) - (41 + 41) = 10,146 rubles. This is the value of the SP of the main assets.
Example 2. Calculation of the average annual cost of fixed assets without taking into account the month of their entry (write-off)
This is a simplified calculation method, less accurate than the one used in the previous example. The SP is calculated according to the formula: (OPF price at the beginning of the year (January 1) + OPF price at the end of the year (December 31)) / 2.
The cost at the end of the year is calculated as follows: the price of OPF at the beginning of the year + the price of introduced OPF - the price of written-off OPF. For calculations, the numerical data given in example 1 are used.
Analysis of the values obtained when calculating the average annual value of fixed assets in examples 1 and 2 So, in the two examples given, the same numerical values were used. These data show that the commissioning and write-off of assets were uneven throughout the year. Thus, OPF were introduced in March, June and August, and write-offs were made in February, October.
The calculation of the SP was carried out in two different ways: without taking into account the month of commissioning (writing off) assets and taking into account it. The SP calculation option described in example 1 takes into account the month of commissioning (writing off) of fixed assets. It is complex, but more reliable. In example 2, a simplified method of calculation was used for the calculation (without taking into account the month of entry and write-off of assets). But it was he who gave the wrong result.
The difference in the obtained digital totals for the SP in the calculations in the two examples is obvious. The value of the SP in one and the second examples is somewhat different (10,145 rubles and 10,075 rubles). The difference is 70 rubles. Thus, if the input (output) of fixed assets is uneven, the calculation of SP can be carried out in any way, but the one that takes into account the month of input and write-off of assets will be more accurate.
Common mistakes related to calculating the average annual value of fixed assets
A fairly common mistake is to include the value of land plots on the balance sheet in property tax calculations. First, property tax is not calculated from land plots. Secondly, only those lands that are the property of the organization are included in the OPF.
Another error is observed in the calculation of SP. When calculating property tax calculations, the cost indicator of fixed assets is taken, the tax base of which is determined as the cadastral value. At the same time, the price of such funds for calculating the residual value of assets when calculating the SP does not need to be taken.
Economic indicators characterizing the efficiency of using fixed assets
The degree of effectiveness of the application of the OPF is determined by the core economic indicators - capital productivity, capital intensity, capital-labor ratio. So, the return on assets reflects the ratio of finished products per ruble of OPF. Capital intensity is the amount of funds for each ruble of finished products. Fund arming testifies to the degree of provision of working organizations with assets.
The analysis of the considered economic indicators is aimed at finding, eliminating and preventing problem situations in relation to the profitability of enterprises. To carry out calculation operations on these indicators, the SP of the main assets is used. Calculations are carried out according to different formulas:
- For return on assets: the volume of output / SP of the main assets.
- For capital intensity: SP of fixed assets / volume of output.
- For capital arming: SP of main assets / average number of employees.
The dynamics of these economic indicators throughout the year characterizes the consistency of the use of funds from different sides. Thus, the positive development of the return on assets indicator, that is, its increase, indicates the effectiveness of the use of the OPF. Low capital intensity indicates sufficient efficiency of the equipment. In interrelation, both indicators manifest themselves as follows.
The capital intensity is growing, but the return on assets is decreasing, which means that there is an irrational use of funds by the organization. Accordingly, urgent action should be taken.
For studies on the use of fixed assets, the dynamics of changes in each indicator separately is taken into consideration. Thus, the inconsistency in the use of resources is also indicated by an increase in the capital-labor ratio with a low growth in labor productivity in comparison with the indicator.
Since the technical condition of funds depends on the degree of their wear and tear, the relative wear rate is also of no small importance for characterizing fixed production assets. The depreciation coefficient is calculated as follows: the credited amount of depreciation for the period of use (end, beginning of the year) / initial price of the OPF (beginning, end of the year). If, during the calculation, it turns out that the depreciation coefficient at the end of the year is less than at the beginning of the year, then the condition of the assets has improved.
Answers to questions on the calculation of the average annual cost of fixed assets
Question number 1. How do return on assets and average annual cost relate to each other?
The return on assets is considered by economists as a general economic indicator that shows the effectiveness of the application of the OPF. A high rate of return on assets that is above the industry average indicates that the organization is highly competitive, and vice versa. The level of capital productivity below the average value in the industry indicates the non-competitiveness of the organization.
Question number 2. How does capital productivity (fixed assets) affect profit?
When OPF and capital productivity exceed the value of production and sales expenses, profit will also grow. The return on assets is increasing - economic stability is also growing, as well as the efficiency of the use of funds. With a fall in the level of capital productivity, these characteristics are reduced.
All calculations for the average annual price are carried out according to the above standard formulas. However, it is more appropriate to use the exact calculation method shown in example 1. If a number of OPFs were introduced and written off in a year, then the SP is calculated for each asset, taking into account the period of use. Finally, the results are summed up.
Question number 4. How to correct accounting errors made in the last year (period) in the data that was used to calculate property tax?
Standard calculation options:
- OPF input coefficient = price of entered OPF for the period / OPF price according to the balance sheet at the end of the year.
- OPF write-off ratio = prices of written-off OPF for the period / OPF price for the balance sheet at the beginning of the year.
1.2 Calculation of the average annual cost of fixed production assets
Fixed production assets (OPF) are the means of production of long-term use: buildings, structures, machinery and equipment, etc.
To calculate depreciation charges and performance indicators for the use of fixed production assets, their average annual cost is calculated.
We calculate the average annual cost for each type using the following formulas, depending on the initial data:
1) if months of input or disposal of funds are planned
F BB × t 1 F SEL × t 2
F PL \u003d F NG + ---------- - -----------, (3)
where F PL is the average annual cost of the OPF, thousand rubles;
F NG - cost of OPF at the beginning of the year, thousand rubles;
Ф ВВ - the cost of commissioned fixed assets, thousand rubles;
F SEL - the cost of the BPF being retired, thousand rubles;
t 1 - the number of full months remaining until the end of the year from the moment the BPF is put into operation;
t 2 - the number of full months remaining until the end of the year from the date of retirement of the BPF from operation.
F PL vehicles = 58900 - 2800 × 4 / 12 = 57966.6 thousand rubles.
2) if the time of input and disposal of funds is not planned
∆Ф 1 Ф = Ф NG + ----- , (4)
where ∆F 1 is the cost of the introduced OPF, thousand rubles.
F PL BUILDINGS = 607700 thousand rubles;
F PL MACHINERY AND EQUIPMENT \u003d 427300 + 84300 * 7/12 \u003d 476475 thousand. rub.;
F PL PER DEVICE \u003d 646,000 thousand rubles;
F PLTRANSP FACILITIES \u003d 58900 thousand rubles.
The calculation results are summarized in Table 2.
Table 2 - Average annual cost and structure of the OPF
| Types of OPF | Average annual cost of OPF, thousand rubles | OPF structure, % |
| 1 Machinery and equipment | 476475 | 26,5 |
| 2 Transfer devices | 630337,5 | 35,1 |
| 3 Buildings | 607700 | 33,8 |
| 4 Vehicles | 57966,6 | 3,2 |
| 5 Tools | 16400 | 1 |
| 6 Computing | 7110 | 0,4 |
| Total | 1795989,2 | 100 |
The predominance of buildings and transmission devices in the structure of the BPF characterizes the specifics of the enterprise