Fixed production assets (OPF) are means of production for long-term use: buildings, structures, machinery and equipment, etc.

To calculate depreciation deductions and indicators of the efficiency of using fixed assets, their average annual cost is calculated.

We will calculate the average annual cost for each type using the formulas depending on the initial data.

For transfer devices, it is planned to dispose of 17,900 thousand rubles. in the 1st quarter, the average annual cost of OPF is planned according to the formula

where Ф is the average annual cost of the OPF, thousand rubles;

Ф 1.01 - cost of OPF at the beginning of the year, thousand rubles;

FN.S.G. - cost of OPF at the beginning of next year, thousand rubles;

Ф 1.02,…, Ф 1.12 - cost of OPF at the beginning of each month, thousand rubles.

For machinery and equipment, it is planned to put into operation 84,300 thousand rubles. from June 1, the average annual cost of an OPF can be calculated using the formula

where Ф BB - the cost of commissioned OPF, thousand rubles;

F VYB is the cost of OPF retiring from operation, thousand rubles;

t 1 - the number of full months left until the end of the year from the date the OPF was put into operation;

t 2 - the number of full months remaining until the end of the year from the date of retirement

OPF out of service.

For vehicles it is planned to retire from service 2800 thousand rubles. in August, the average annual cost of OPF can be calculated using the formula 5

company revenue costs profitability

Since the input time is 1620 thousand rubles. for computing equipment is not planned, then the average annual cost of OPF can be calculated by the formula

F NG + Ѕ F BB - Ѕ F SEL,

where Ф НГ is the cost of OPF at the beginning of the year, thousand rubles;

Ф BB - the cost of commissioned OPF, thousand rubles;

F VYB is the cost of OPF retiring from operation, thousand rubles.

5300 + = 6110 thousand rubles.

We calculate the structure for each type of OPF using the example of machinery and equipment:

where is the average annual cost of OPF by element, thousand rubles;

Total average annual cost of OPF, thousand rubles

The calculation results are summarized in Table 2.

Table 2 - Average annual cost and structure of OPF

For this RUES, the active part includes machinery and equipment, transmission devices, computers, tools and vehicles, and account for 63.8% of the total cost of OPF. Buildings belong to the passive part of OPF, and account for 36.2% of the total cost of OPF. In general, for this RUES, the BPF structure is rational

Introduction

Economics as a science began to actively develop in the XX century due to the changes taking place in the political and socio-economic systems of the world. Determination of such a parameter as the average annual cost of fixed assets (abbreviated SSOF) is necessary to identify the efficiency of property use, which is very important for the successful operation of an enterprise. average annual cost of fixed assets Amount of depreciation fund. In order to determine the annual size of the depreciation fund, it is necessary to combine fixed assets into groups for which the same depreciation rates are set. For each of these groups, an SSOF is determined. The resulting value must be multiplied by the depreciation rate (in percent).

Average annual cost of fixed assets

production extensiveness fund labor

The average annual cost of fixed assets is calculated by directly dividing their prices by 12 and multiplying them by the number of months of their operation in the economy. the cost of fixed assets The average annual cost of fixed assets retired is calculated in the same way, except that the multiplication is made by the number of months of their non-functioning in the economy. The average annual cost of fixed assets, calculated using this formula, will subsequently help determine the parameter of capital productivity. Determination of the norms of depreciation deductions The Council of Ministers of the Russian Federation centrally determines the norms that are the same for all sectors of the national economy, are divided into groups and divided into types of fixed assets. They imply the accrual of depreciation for the complete and thorough repair of the means of labor, as well as for their complete restoration. Profit from activities The practice of financial planning of enterprises, where the planned year in comparison with the reporting year did not bring significant changes in the structure and composition of fixed assets, allows determining the SSOF in general for the enterprise and applying the average rate of depreciation deductions actually prevailing in the reporting year. the average annual value of fixed assets formula. If in the planned year there are no capital investments at this enterprise, then these deductions are sent to finance the capital investments of the remaining subordinate enterprises in the order of redistribution of funds. An important resource for financing capital investments is profit from main activities. The entire amount of profit, which will subsequently be used for financing, is revealed by calculations in the process of direct distribution of income, as well as the development of the financial plan of the organization. The average annual cost of fixed assets is needed to determine such important parameters as capital productivity, capital intensity and capital-labor ratio. Now, knowing how to calculate this parameter, you can properly and successfully organize your business.

The average annual value of fixed assets is determined as the quotient of dividing by 12 the sum obtained from the addition of half of the value of fixed assets at the beginning and end of the reporting year and the cost of fixed assets for the first day of all other months of the reporting year.

Relative indicators are:

• * The technical condition of fixed assets is determined primarily by the degree of their deterioration.
• * The coefficient of depreciation of fixed assets (Kizn) is determined as of the beginning and end of the year according to the formula

Kizn = Fizn / F,

where Fizn is the amount of the accrued depreciation of fixed assets for the entire period of operation at the beginning (end) of the year, rubles;

Ф - fixed assets at their initial (book) value at the beginning (end) of the year, rubles.

The depreciation rate is determined according to the accounting and reporting data (form No. 20 "Report on the availability and movement of fixed assets"). Moreover, the lower the wear rate, the better the physical condition of fixed assets.

For example, the availability of fixed assets at the beginning of the year was 5213 thousand rubles, at the end of the year - 5543 thousand rubles. The amount of depreciation of fixed assets at the beginning and end of the year for the joint-stock company, respectively, amounted to 1381 and 1386 thousand rubles, then the coefficient of depreciation of fixed assets will be equal to:

at the beginning of the year 1381: 5213 = 0.265 or 26.5%;

at the end of the year 1386: 5543 = 0.250 or 25.0%.

Consequently, the physical condition of the company's fixed assets has improved somewhat. Their wear rate at the end of the year compared with the beginning of the year decreased by 0.015 (0.265 - 0.250), or 1.5%.

A decrease in the degree of depreciation of fixed assets is achieved through the commissioning of new fixed assets and the elimination of old, worn-out fixed assets.

When assessing the condition of fixed assets, the coefficients of renewal and disposal of fixed assets are calculated. The coefficient of renewal of fixed assets for the corresponding year is calculated according to the formula:

Cobn = Fvved / Fk

where Cobn is the coefficient of renewal of fixed assets;

Fvved - the cost of newly introduced fixed assets for the year (period), rubles;

Фк - the cost of fixed assets according to the balance sheet at the end of the year, rubles.

For example, in the reporting year, the organization put into operation new fixed assets in the amount of 570 thousand rubles, the availability of fixed assets at the end of the year - 5543 thousand rubles. The renewal ratio was 0.103 (570: 5543), or fixed assets were renewed by 10.3% over the year.

The retirement rate of fixed assets for the analyzed year is determined by the formula:

Qsyb = Fsyb / Fn

where Kvyb is the rate of disposal of fixed assets;

Fvyb - the cost of retired fixed assets for the analyzed year, rubles;

Фн - the cost of fixed assets according to the balance sheet at the beginning of the year, rubles.

For example, in the organization the disposal of fixed assets for the year amounted to 240 thousand rubles, the availability of fixed assets at the beginning of the year - 5213 thousand rubles. The fixed assets retirement rate was 0.046 (240: 5213), or 4.6%.

To characterize the provision of fixed assets, indicators of the capital-labor ratio and technical equipment of labor at the beginning and end of the year (or in average annual terms) are determined.

The capital-labor ratio (FW) is determined by the formula:

FV = F / H or FV = Fs / Chs

where Ф is the cost of fixed assets at the beginning (end) of the year, t. rubles;

H - the number of employees at the beginning (end) of the year, people;

Фс - the average annual cost of fixed assets, rubles;

Emergency - the average annual number of employees, people.

For example, in the organization the number of trade workers at the beginning of the year was 860 people, at the end of the year - 880. The cost of all fixed assets of trade at the beginning of the year was 5213 thousand rubles, at the end of the year - 5543 thousand rubles. Hence the capital-labor ratio is:

at the beginning of the year 5213/860 = 6062 rubles,

at the end of the year 5543/880 = 6299 rubles.

Consequently, the capital-labor ratio in the organization at the end of the year compared with the beginning of the year increased by 237 rubles. (6299 - 6062), or 3.9%.

Problem 1

Based on the data in the table, determine the effect of the efficiency of the use of fixed assets on the volume of output, using the methods of absolute and relative differences. Formulate your conclusions.

Among the generalizing indicator of the level of use of fixed assets is the return on assets. Return on assets is expressed by the ratio of the value of products manufactured in a year to the average annual value of fixed assets.

f - return on assets

N is the volume of production, thousand rubles.

F is the average annual cost of fixed assets, thousand rubles.

base = 22500 = 1.1780 rubles.

f fact = 22500 = 1.2098 rubles.

Let us analyze the influence of the factor of the use of resources on the change in the volume of production by the method of absolute differences.

We use a two-factor model linking the effective indicator (production output) with the indicators of the use of fixed assets:

The influence of a change in a factor on a change in an effective indicator:

DNF = DF xf0 = + 200x1.1780 = +235.6 (thousand rubles)

DNf = F1 x D f = 19300 x 0.0318 = +613 (thousand rubles)

DNF + DNf = 235.6 + 613.74 = 849.34 (thousand rubles)

The results of the calculations allow us to draw the following conclusions: the volume of sales increased in the reporting period by 3.78%, which is 850 thousand rubles; fixed production assets were used quite efficiently; The growth in sales was partly due to an increase in their average annual value (the influence of this factor amounted to 235.6 thousand rubles), but mainly the sales volume increased due to more efficient use of fixed assets, an increase in capital productivity led to an increase in sales by 613 thousand rubles.

You can also use the method of relative differences. First of all, it is necessary to transform the model, replacing the qualitative indicators with the formulas for their calculation.

The influence of changes in the cost of OPF and capital productivity on the change in the volume of production:

D NF = N0 x (kF - 1) = 22500 x (1.011 - 1) = +247.5 (thousand rubles)

D Nf = N0 x (kN - kF) = 22500 x (1.0378 - 1.011) = +603 (thousand rubles),

where kF is the coefficient of change in the average annual cost of the OPF;

kN - coefficient of change in profit from sales.

The cumulative influence of factors:

DNF + DNf = 247.5 + 603 = 850.5 (thousand rubles).

Thus, the increase in sales is due not only to an increase in the cost of OPF, but also to a greater extent to an increase in the efficiency of using OPF. The calculations made indicate the predominant effect of increasing the capital productivity of the OPF on the increase in sales (603 thousand rubles).

Task 2

Calculate the quantitative influence of factors on the effective indicator using the chain substitution method. Based on the results of factor analysis, write an analytical conclusion.

Factors affecting the results of financial and economic activities are interconnected and interdependent. The calculation and assessment of the influence of factors on the change in performance indicators is called factor analysis.

Calculation of the influence of factors by the method of chain substitution:

where MZ is the mass of harvested raw materials

N - product release

SD - specific material consumption

MZpl = 8620 * 0.215 = 1853.3

МЗф = 8750 * 0.21 = 1837.5

The total change in the volume of production:

Including due to a change in the mass of harvested raw materials, specific consumption of raw materials 15.5 thousand rubles. (1853-1837)

To establish how the material costs per unit of production have changed, the difference between the specific consumption of the replacement material (UR1) and the specific consumption of the replaced material (UR0) must be multiplied by the price of the replaced material (C0), and the difference between the price of the replacement material (C1) and the price of the replaced material material (C0) - for the specific consumption of the replacement material (UR1) and then add the results:

UMZ = (UR1-UR0) * C0;

UMP = (Ts1-Ts0) * UR1.

UMP = (0.21-0.215) * 7000 = -35 (thousand rubles);

UMP = (7600-7000) * 0.21 = + 126

126-35 = + 91 (thousand rubles)

Thus, the plan for the production of the product was overfulfilled due to a decrease in the specific consumption of materials (-35 thousand rubles), although at the same time the cost of materials increased. Material costs per unit of production changed by 91 (thousand rubles) Zf - mass of raw materials, t., Actual raw materials

Zpl - the mass of raw materials, t., Raw materials planned

Zpl = VPf * UR

UR - consumption of raw materials for the production of 100 pcs. products, t

VP - planned product release

Zpl = 8620 * 0.215 = 1853.3 t

Zf = 8750 * 0.21 = 1837.5 t

Overall change in production output

DVVPtotal = 8750-8610 = +130 (thousand pieces)

including by changing the mass of consumed raw materials

Зпл - Зф = 1837.5-1853.3 = -15.8 t

specific consumption of raw materials

SD = 0.21-0.215 = 0.005 t

• 1.8750 -8620 = 130 overfulfillment of the plan;
• 2.0, 215-0.21 = 0.005 decrease in specific material consumption per 1000 pieces. products;
• 3.7000 -7600 = [-600] increase in cost by 1 ton from the planned one;
• 4.12973.1 -13965 = [-99.9] increase in material costs for the entire production of a product from the planned one;

Despite the increase in the cost of production of 1 ton of material and the increase in material costs for the entire production of the product, the overfulfillment of the plan for the production of products according to the data in the table was achieved due to a decrease in the specific consumption of material by 1000 pcs. products.

Using the data in the table, we calculate the indicators of material efficiency using the formula:

where O is the volume of production per year, M is material costs. Mo0 = O0 / M0 = 8620 / 12973.1 = 0.661 (rubles); Mo1 = O1 / M1 = 8750/13965 = 0.627 (rubles). Thus, the deviation from the plan will be in terms of material costs: M1 - M0 = 13965 - 12973.1 = 991.9 (thousand rubles); in terms of material efficiency: Mo1 - Mo0 = 0.661 - 0.627 = 0.034 (rub.). Percentage of implementation of the plan for the volume of production for the year: (О1 / О0) * 100% = (8750/8620) * 100% = 101.51%; for material costs: (M1 / M0) * 100% = (13965 / 12973.1) * 100% = 107.65%; in terms of material efficiency: (Mo1 / Mo0) * 100% = (0.627 / 0.661) * 100% = 94.86%. The dependence of the volume of output on factors (material costs, material efficiency) can be described using a multiplicative model: O = Mo * M. the method of chain substitutions O = Mo * M. Then the effect of changes in material costs on the generalizing indicator can be calculated by the formula:

Ousl1 = M1 * Mo0 = 13965 * 0.661 = 9230.87 (thousand rubles);

Ousl1 = Ousl1 - Oo = 9230.9 - 8620 = 610.87 (thousand rubles).

Ousl2 = O1 - Ousl1 = 8750 - 9230.87 = -480.87 (thousand rubles).

Thus, the change in the volume of production was positively influenced by an increase of 0.034 rubles. material efficiency, which caused an increase in production output by 610.87. The change in the volume of production was negatively affected by an increase of 99.9 thousand rubles. material costs, which caused a decrease in the volume of production by 780.87 thousand rubles. So, despite the increase in the cost of production of 1 ton of material and the increase in material costs for the entire production of the product, the overfulfillment of the plan for the production of products according to the given table was achieved due to a decrease in the specific consumption of material by 1000 pieces. products.

Problem 3

Determine the increase in production from the elimination of losses of working time. The amount of time lost was 350 people-hours per year. Average hourly output of one worker is 800 rubles. Knowing the amount of losses of working time in man-hours and the actual output (average hourly) of one worker, it is possible to determine the amount of losses in integral terms through the volume of non-performance of services and in labor productivity, which will amount to 350 * 800 = 280,000 rubles. The increase in production from the elimination of losses of working time 280,000 rubles.

Calculate according to the table using the method of absolute differences;

• 1) the impact on the deviation in the volume of products produced in comparison with the plan for changing the total number of days worked by workers;
• 2) the impact on the deviation in the volume of products produced in comparison with the plan for changing the average daily output of the worker.

Based on the results of the calculations, write an analytical conclusion.

The dependence of the size of products on labor factors is mathematically formulated as follows:

VP = СЧР * СРДН * СРСМ * ПТЧ

VP = UDR * SRM * SRDN * PTCh.

where VP is the production output,

СЧР - the average number of workers,

SRDN - the average number of days worked by one worker per year,

CPM is the average number of hours worked by one worker per day,

PTCH - hourly labor productivity,

UDR - the proportion of workers in the workforce.

We will calculate the influence of factors on the volume of products produced by the method of absolute differences. We calculate the unknown characteristics based on the initial data:

1. The proportion of workers in the workforce

UDR = SCHR / SCH,

where SCh is the average headcount.

UDR O = 200/235 = 0.852

UDR f = 195/240 = 0.813

DUDR = 0.039

GOOD O = 172/235 = 0.733

UDRO f = 176/240 = 0.733

where UDRO is the proportion of the main workers in the workforce

DUDRO = 0.0

SHOCK O = 172/200 = 0.86

SHOCK O = 176/195 = 0.903

where UDROR is the proportion of the main workers in the composition of all workers

DUDROR = 0.043

2. Hourly labor productivity

PTC = VP / HOUR,

where HOUR is the number of man-hours worked.

PTCH O working = 320450/360 = 890.139 rubles

PTCH f working = 288975/342 = 844.956 rubles

DPTCH = 45.183

PTCH O working base = 320450 / 314.61 = 1018.563 rubles

PTCH f working main = 288975 / 318.003 = 908.718 rubles

DPTCH = 109.845

3. Average number of days worked by one worker:

СРДН = ДН / СЧР,

where DN is the number of man-days worked.

SRDN p pl = 46000/200 = 230

SRDN p f = 43880/195 = 225.026

D SRDN working = 225..026-230 = -4.974

SRDN or pl = 40560/172 = 235.814

SRDN op f = 40490/176 = 226.201

D SRDN main working = 226.201-235.814 = - 9.613

4. Average length of a working day

CPM = HOUR / DN.

CPM or pl = 314.61 / 40.56 = 7.757

CPM op f = 318.003 / 40.49 = 7.854

СРСМ р pl = 360.00 / 46.00 = 7.826

CPM r f = 342.0 / 43.88 = 7.794

5. Average daily output of a worker

DWpl slave = 320450: 46.00: 200 = 34.832 (p.)

DW fact slave = 288975: 43.88: 195 = 33.772 (p.)

DWpl main work = 320450: 40.56: 172 = 45.934 (p.)

DW fact main slave = 288975: 40.49: 176 = 40.551 (p.)

6. Worked days by one worker (one main worker per year (D):

Dplr = 46000: 200 = 230.00

Dfr = 43880: 195 = 225.026

DD p = 225.026 -230.00 = -4.974

Dplor = 40560: 172 = 235.814

Dfor = 40490: 176 = 230.057

DD op = 230.057 - 235.814 = - 5.757

To analyze the influence of labor factors on the size of the output, we use the calculations.

The influence on the size of output is found according to the original formula by the method of differences - the investigated factor is represented as a difference between the actual indicator and the planned one, other characteristics of the formula must have planned values.

1. For example, we find the influence of the configuration of the number of main workers as follows:

VP = (СЧРф - СЧРпл) * СРДНпл * СРСМпл * ПТЧпл

2. Change in annual output when changing the number of days worked by one worker

DHA = UDf * DD * DV pl = 0.813 * (-4.974) * 265.9574 = -1075.495 (thousand rubles)

DHVor = UDf * DD * DV pl = 0.903 * (-5.757) * 265.9574 = -1382.5984 (thousand rubles)

The volume of production is also determined by a number of factors:

VPpl = KRpl * DPl * Ppl * SVpl = 200 * 195.75 * 7.76 * 890.14 = 27042.81 (t. R.)

VPcr = KRf * Dpl * Ppl * SVpl = 195 * 195.75 * 7.76 * 890.14 = 26366.74 (t. R.)

VPd = KRf * Df * Ppl * SVpl = 95 * 182.73 * 7.76 * 890.14 = 24626.47 (t. P.)

VPp = KRf * Df * Pf * SVpl = 195 * 182.83 * 7.854 * 890.14 = 24924.78 (thousand rubles)

VPsv = KRf * Df * Pf * SVf = 195 * 182.83 * 7.854 * 844.956 = 23659.58 (thousand rubles)

DVPtotal = VPsv - VP pl = 23659.58-27042.81 = -3383.23 (thousand rubles)

DVPcr = VPcr - VP pl = 26366.74-27042.81 = -676.07 (thousand rubles)

DVPd = VPd - VP cr = 24626.47-26366.74 = -1740.27 (thousand rubles)

DVP = VPP - VP d = 24924.78-246262.47 = + 298.31 (thousand rubles)

Total: -3383.23-676.07-1740.27 + 298.31 = -5501.26 (thousand rubles)

A negative impact on the volume of production was exerted by such a factor as the number of days worked by one worker (-4.974), and by the main worker (-9.613), a positive one - the average length of a working day.

According to our data, the average daily output of a worker is lower than planned.

VPor = (176-172) * 235.814 * 7.76 * 1018.563 = +7455541.4 rub

VPr = (195-200) * 235.814 * 7.854 * 890.139 = - 8243057.1 rub

According to our data, the average daily output of a worker is 11.72% lower than planned. It decreased due to a decrease in the share of workers in the total number of PPP, as well as over-planned day-long and intra-shift losses of working time, as a result of which it decreased by 7.98, 8.64 and 4.97 thousand rubles, respectively.

Thus, analyzing the data in the table, the following conclusions can be drawn: the increase in the number of basic workers and an increase in labor productivity had a positive effect on the size of output. But the size of output could have been even higher if the proportion of workers in the workforce had not decreased, if the number of working days had not decreased in comparison with the planned indicator and the duration of the shift would have remained at the planned level.

Problem 4

Using the data presented in the table, calculate the influence of the extensiveness and intensity of the use of labor instruments on the dynamics of sales proceeds. Calculate the factors by any method of factor analysis. Based on the results of the calculations, write an analytical conclusion.

Indicator	unit of measurement	Symbol			Rates of growth, %
1. Revenue from the sale of products
2. Labor resources: a) the average number of employees b) wages with accruals			11628	11900	100.3 102.3
Material costs
Basic production assets: a) the amount of fixed assets: b) depreciation.			74350	78581	105.7 105.0
Working capital
Total costs (cost)
Costs per ruble of production
Product profitability
Production per 1 worker
Salary intensity
Return on assets
Material efficiency
Turnover of working capital
Return on cost

Factor analysis of profit:

Where P is profit

N - sales proceeds

S - cost price

There are the following types of deterministic analysis models - additive models - models in which the factors (xi) are included in the form of an algebraic sum. For instance,

where S is the cost of production

M - material costs

U - labor costs

A - depreciation

Spr - other costs.

Spl = 50228 + 11628 + 8311 = 70167 (thousand rubles)

Sph = 52428 + 1190 + 8726 = 73054 (thousand rubles)

Multiple Models - Models that represent a ratio of factors, for example,

Where Z is the cost per ruble of production.

A mixed and additive model with a new set of factors can be obtained.

R is the average number of employees

D - labor productivity of 1 worker (average annual output per 1 worker)

The size of the wage fund depends on three factors: the number of employees, production output per 1 employee, and wage intensity.

Dpl = 79700: 381 = 209.186

Dfact = 83610: 382 = 218.874

Z cap = 11628: 79700 = 0.146

Z capf = 11900: 83610 = 0.142

Let us analyze the influence of extensive and intensive factors in the use of resources on the change in the volume of production by the method of absolute differences.

In accordance with the deterministic approach, we use two-factor models linking the effective indicator (sales volume) with the quantitative and qualitative indicators of the use of labor resources, fixed assets, materials and working capital:

Let's calculate the influence of changing factors on the change in the effective indicator

D N R = DR x D0 = +1 x 209.186 = +209.186 (thousand rubles)

DND = Rf x DD = 382 x 9.688 = +3700.816 (thousand rubles)

DNR + DND = +209.186 + 3700.816 = 3910 (thousand rubles)

DNF = DF xf0 = 4231x1.072 = +4535 (thousand rubles)

DNf = Ff x D f = 78581 x -0.008 = -628.648 (thousand rubles)

DNF + DNf = 4535 -628.648 = 3906.32 (thousand rubles)

DNM = DMxN0 = 2200x1.587 = +3491.4 (thousand rubles)

DNm = Mf x Dm = 52428 x 0.008 = +419.424 (thousand rubles)

DNM + DNm = 3491.4 + 419.424 = 3910.824 (thousand rubles)

DNE = DE x l0 = 234 x 4.98 = +1165.32 (thousand rubles)

DNl = Eph x D l = 16241 x 0.17 = 2760.97 (thousand rubles)

DNE + DNl = 1165.32 + 2760.97 = 3926.29 (thousand rubles)

The results of the calculations allow us to draw the following conclusions: the volume of sales increased in the reporting period by 4.9%, which is 3910 thousand rubles; due to an increase in the number of employees, the sales volume increased by 209.186 thousand rubles. The growth in production output per employee had a positive effect (+3910 thousand rubles) on the effective indicator, which indicates the efficiency of the use of labor resources;

fixed production assets were also used quite efficiently; the increase in sales volume was partly due to an increase in their average annual cost (the influence of this factor amounted to 4535 thousand rubles), but due to less efficient use of fixed assets, a decrease in capital productivity led to a decrease in sales by 628.648 thousand rubles. The increase in material efficiency and the turnover of working capital led to an increase in sales, respectively, by 419.424 thousand rubles. and 2760.97 thousand rubles.

Problem number 1... Determine the average annual cost of fixed assets of the company, if the cost of fixed assets belonging to the company at the beginning of the year is known, the amount of equipment retired due to deterioration at the beginning of March and the amount of equipment that the company purchased and installed at the end of September this year.

Table 1.1

PF cost:
at the beginning of the year, in million de
introduced, in million de
retired, in million de

F SG - the average annual cost of fixed assets;

F NG = 280 million de - the cost of fixed assets at the beginning of the period;

F cc = 38 million de, F vb = 54 million de - the cost of input and output (withdrawn) fixed assets;

m 1 = 3 - the number of full months of operation of the introduced fixed assets from the date of introduction to the end of the current year, months;

m 2 = 10 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal until the end of the current year, months;

Answer:

Problem number 2. We know the cost of the company's fixed assets as of January 1 of the reporting year, as well as the fact that at the beginning of the II quarter new equipment was purchased, and at the end of the IV quarter worn-out equipment was liquidated. Determine the average annual cost of fixed assets for January 1 of the next year, using the data from the table below.

Table 2.1

PF cost:
at the beginning of the year, in thousand de
introduced, in thousand de
retired, in thousand de

F NG = 705 thousand de -

F cc = 210 thousand de, F vy = 208 thousand de - the cost of input and output (withdrawn) fixed assets, de;

m 1 = 9 - the number of full months of operation of the introduced fixed assets from the date of introduction to the end of the current year, months;

m 2 = 0 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal to the end of the current year, months;

Answer:

Problem number 3... During the year, a certain amount of new equipment was installed, and part of it was put into operation on April 1, 2003, and the rest - from July 30, 2003. 12% of the equipment belonging to the enterprise on September 1, 2003 was dropped due to their high degree of wear. Determine the average annual cost of fixed assets using the data from the table below.

Table 3.1

Parameters
Number of pieces of equipment introduced:
Unit cost of equipment introduced, in thousand de
The number of equipment owned by the enterprise as of 01.01.2003, in pcs.
Cost of a unit of retired equipment, in thousand de

F SG - the average annual cost of fixed assets, de;

F NG = 2.4 million de - the cost of fixed assets at the beginning and end of the period, de;

F vv, f vyb - the cost of input and output (withdrawn) fixed assets, de;

m 1 - the number of full months of operation of the introduced fixed assets from the date of introduction to the end of the current year, months;

m 2 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal to the end of the current year, months;

Ф vyb = 47 · 105 = 4.935 million de.

Problem number 4... Determine the average annual cost of fixed assets according to the data from table 4.1. Moreover, it is known that the cost of transport services amounted to 12% of the cost of acquired fixed assets, and installation - 9%.

Table 4.1

Parameters
PF cost at the beginning of the current year, in thousand de
Cost of PFs purchased: amount in thousand de	september
The cost of the PF, retired: amount in thousand de

F SG - the average annual cost of fixed assets, de;

F NG = 400 thousand de. - the cost of fixed assets at the beginning and end of the period, de;

F cc, F vyb = 28 thousand de. - the cost of input and output (withdrawn) fixed assets, de;

m 1 = 3 - the number of full months of operation of the introduced fixed assets from the date of introduction to the end of the current year, months;

m 2 = 2 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal until the end of the current year, months;

Answer:

Problem number 5. Determine the average annual cost of fixed assets in the planning year, based on the following data for the base and planned years.

The average annual cost of fixed assets is an indicator that characterizes the average cost of fixed assets of a company. It also allows you to assess how efficiently a company is using its own resources. The article describes the methods of calculation and the scope of the indicator.

What are fixed assets

Fixed assets are assets owned by an enterprise on a long-term basis and used in the company's activities.

Fixed assets are of both production and non-production purposes. For example, spinning machines in a weaving mill belong to production funds, they are a means of labor and take part in the manufacture of fabric. As for fixed assets for non-production purposes, they include, for example, sanatoriums, educational institutions, residential buildings - in other words, property transferred to the jurisdiction of non-profit structures.

Download and take to work:

The formula for calculating the average annual cost of OPF, taking into account the time of their write-off and commissioning

The basic formula for calculating the average annual cost of OPF is convenient to use, but has a significant drawback. Since it does not take into account the moment the plant is put into operation and the moment of their decommissioning, it cannot be used in a situation in which high accuracy of calculations is essential.

For such a case, a different formula is more suitable, taking into account the dynamics of the receipt and disposal of fixed assets.

Wed = Sn.y. + М1 / 1 2 * Int. - M2 / 12 * C

where C ng is the cost of OPF at the beginning of the year,

With int. - the cost of OPF put into operation during the year,

With choice - the value of assets written off during the year,

M1 - the time during which the entered formatting objects were used (in months)

M2 - the time during which the decommissioned OFs were not used. (In months)

Example 2

Let's take as a basis the initial data of example 1 and calculate the average annual cost of fixed assets, taking into account their input (write-off):

Сср = 20,000 + (8/12 * 300 + 5/12 * 200 + 3/12 * 400) - (10/12 * 100 + 11/12 * 500) = 19841.67 thousand rubles.

Note that this calculation method is more laborious, but at the same time more accurate, since it allows one to take into account the uneven operation of assets. The average annual cost of fixed assets, calculated by this method, is also called the average annual full book value of fixed assets.

Calculation of the average annual cost of OPF according to the balance sheet

The average annual cost of OPF can also be determined based on the balance sheet figures.

The formula used for this calculation will look like:

Wed = Sat + (Svved. * M) / 12 - (Svyb. * (12 - Mf)) / 12

where Sat is the book value of fixed assets,

Introductory note - the cost of OPF, commissioned funds,

C select - the cost of decommissioned objects of the OPF,

M - the time that has passed since the start of the use of the OPF (in months),

Mf is the time during which the OS was used before its retirement (in months).

The residual (book) value of all OPF of the organization is indicated on line 150 of the balance sheet.

Determination of the average annual cost of OPF based on the average chronological

If the purpose of the calculations is maximum accuracy, it is advisable to apply the method of average chronological. First, determine the average values ​​of the cost of OPF for each month (taking into account the entry and write-off), and then divide the sum of these values ​​by 12.

Сср = ((С at 01.01 + С at 31.01) / 2 + (С at 01.02 + С at 28.02) / 2 ... + (С at 01.12 + С at 31.12) / 2) / 12

where From 01.01 - the cost of the OPF at the beginning of the first month of the year;

From to 31.01 - the cost of the OPF at the end of the first month, and so on.

Example 4

Determine the average annual cost of OPF according to the data from the first example

C on 01.01 = C on 31.01 = C on 01.02 = C on 28.02 = C on 01.03 = C on 31.03 31 = C on 01.04 = 20,000

C on 30.04 = 20,000 + 300 = 203000 = C on 01.05 = C on 31.05 = C on 01.06 = C on 30.06 = C on 01.07

From on 31.07 = 20300 + 200 = 20500 = C on 01.08 = C on 31.08 = C on 01.09

From 30.09 = 20500 + 400 = 20900 = From 01.10

From to 31.10 = 20900 - 100 = 20800 = From to 01.11

From on 30.11 = 20800 - 500 = 20300 = C on 01.12 = C on 31.12

С = ((20000 + 20000) / 2 + (20000 + 20000) / 2 + (20000 + 20000) / 2 + (20000 + 20300) / 2 + (20300 + 20300) / 2 + (20300 + 20300) / 2 + (20300 + 20500) / 2 + (20500 + 20500) / 2 + (20500 + 20900) / 2 + (20900 + 20800) / 2 + (20800 + 20300) / 2 + (20300 + 20300) / 2) / 12 = 20337.5 thousand rubles

The method in which the average chronological is used is the most accurate, but at the same time the most labor-consuming algorithm for calculating the average annual cost of OPF.

Calculation of the average annual cost of fixed assets according to the rules of the Tax Code

The Tax Code of the Russian Federation enshrines a special algorithm for calculating the average annual cost of fixed assets, which taxpayers must use when calculating the property tax of organizations.

Ssr = (State on 01.01 + State on 01.02 + ... + State on 01.12 + State on 31.12) / 13

Example 5

Table 1... Residual value of fixed assets of the enterprise (thousand rubles)

OPF cost

Let's calculate the average annual cost of the OF:

(400 + 380 + 360 + 340 + 320 + 300 + 280 + 260 + 240 + 220 + 200 +180 + 160): (12 months + 1) = 280 thousand rubles.

Using the average annual cost of OPF in economic analysis

Consider the scope of application of the average annual cost of OPF in calculating other economic indicators.

If we take the volume of products manufactured by the enterprise and divide it by the average annual cost of the production fund, then we get return on assets ratio, which actually shows , how many manufactured products in monetary terms fall on 1 ruble of fixed assets.

If the return on assets of the enterprise increases over time, this allows us to conclude that the company's capacities are being used efficiently. Decrease in capital productivity - on the contrary, says the opposite.

If the average annual cost of OPF is taken as a dividend, and the volume of manufactured products is used as a divisor, then the capital intensity ratio will be obtained, which allows you to determine what value of fixed assets is necessary for the manufacture of a unit of production.

If we divide the average annual cost of OPF by the average number of employees, this will allow us to calculate the capital-labor ratio, which shows the extent to which each of the employees of the enterprise is provided with the necessary means of labor.

If the average annual cost of an OPF is multiplied by the rate of depreciation, which characterizes the operating conditions of the funds, we will receive the amount of depreciation deductions for the year. This indicator can be used not only as a retrospective indicator, but also when drawing up business plans, as a forecast one.

For one of the enterprises in the industry, there is the following data set out in tables 1 and 2.

Table 1

Types of fixed assets	Cost of OPF as of 01.01.08			Commissioned in a year			Retired OPF for the year			Annual depreciation rate for renovation
		by residual value, thousand rubles	wear rate (%)	at full initial cost, thousand rubles		wear rate (%)	at full initial cost, thousand rubles	their residual value, thousand rubles	wear rate (%)
											Building	500	300	0,4	01.04.08100	0	0	01.10.0830	5	0,84	5,4
Constructions	150	147	2	01.03.0880	70	0,13	01.09.0820	2	0,9	6,0
Transfer devices	80	50	0,38	01.07.0830	29,7	1	5,0
cars and equipment	1840	1656	10	01.05.08200	192	4	01.04.08100	10	90	11,8
Vehicles	198	90	0,55	01.11.0812	10	0,17	12,2

Define

1. The cost of fixed assets assessed at their full original cost at the end of the year.

2. The average annual cost of fixed assets (at full initial and residual value) for their active part and for the enterprise as a whole.

3. Average rate of depreciation charges for renovation.

4. Indicators of the structure of fixed assets at full initial cost at the beginning and end of the year.

5. Indicators of wear and tear of fixed assets at the beginning and end of the year.

6. Indicators of input and disposal of fixed assets.

7. Indicators of return on assets of all fixed assets and their active part. Show the relationship between them.

8. Indicators of capital-labor ratio and capital intensity of manufactured products.

9. Increase in the value of manufactured products due to an increase in the volume of fixed assets, due to an increase in the efficiency of their use (thousand rubles).

10. Justify the necessary increase in the cost of production assets for the next year, if the company plans to increase output by 15% (thousand rubles).

Analyze your results. Draw conclusions.

Solution

1. The cost of fixed assets in the assessment at the full initial cost at the end of the year can be calculated using the formula:

K = N + P - B

where K is the value of funds at the end of the year;

Н - the value of funds at the beginning of the year;

P is the cost of funds received during the year;

B - the cost of funds retired during the year.

Let's calculate the value of funds for each category:

Buildings: K = 500 + 100 - 30 = 570 thousand rubles.

Structures: K = 150 + 80 - 20 = 210 thousand rubles.

Transfer devices: K = 80 + 30 - 0 = 110 thousand rubles.

Machinery and equipment: K = 1840 + 200 - 100 = 1940 thousand rubles.

Vehicles: K = 198 + 12 - 0 = 210 thousand rubles.

Total: K = 570 + 210 + 110 + 1940 + 210 = 3040 thousand rubles.

The cost of fixed assets in the assessment at their full initial cost at the end of the year was 3040 thousand rubles.

2. The average annual cost of fixed assets can be calculated using the formula:

where C c is the average annual value of the funds;

С n - the value of funds at the beginning of the year;

С в - the cost of funds introduced during the year;

С vyb - the cost of funds retired during the year;

M - the number of months of functioning of the funds for the year.

Let's calculate the average annual cost of fixed assets as a whole for the enterprise at the initial cost:

The active part of the funds is represented by a group of machinery and equipment, since only they have a direct impact on the subject of labor.

Let's calculate the average annual cost of the active part of fixed assets at their initial cost:

The residual value of funds can be defined as the product of the original cost and the expiration rate (1 - the depreciation rate).

For example, the residual value of facilities at the beginning of the year will be:

With rest = 150 * (1 - 0.02) = 147 thousand rubles.

Let's calculate the average annual cost of fixed assets as a whole for the enterprise at the residual value:

Let's calculate the average annual cost of the active part of fixed assets at the residual value:

3. The average rate of depreciation deductions is defined as the arithmetic mean:

4. The structure of fixed assets shows the ratio between groups of fixed assets. The share of each group is calculated as the ratio of the value of fixed assets of a given group to the total initial value of all assets. For example, the proportion of buildings at the beginning of the year will be 18.1% (500 * 100/2768).

The structure of the funds is presented in the table:

Types of OPF	For the beginning of the year		At the end of the year
	sum	%	sum	%
Building	500	18,1	570	18,8
Constructions	150	5,4	210	6,9
Transfer devices	80	2,9	110	3,6
cars and equipment	1840	66,5	1940	63,8
Vehicles	198	7,2	210	6,9
Total	2768	100	3040	100

5. The coefficient of validity of fixed assets reflects the proportion of the value of the assets saved during the operation:

where C p - the initial cost of fixed assets;

C residual - the residual value of fixed assets.

The coefficient of depreciation of fixed assets reflects the share of the value of assets lost during the operation:

K u = 1 - K g

Let's calculate the indicators for the building group at the beginning of the year:

K u = 1 - 0.6 = 0.4

In the same way, we calculate the indicators for other groups in the table:

Types of OPF	For the beginning of the year				At the end of the year
First. price	Residual value	K g	To and	First. price	Residual value	K g	To and
Building	500	300	0,60	0,40	570	395	0,69	0,31
Constructions	150	147	0,98	0,02	210	215	1,02	-0,02
Transfer devices	80	50	0,63	0,38	110	79,7	0,72	0,28
cars and equipment	1840	1656	0,90	0,10	1940	1838	0,95	0,05
Vehicles	198	90	0,45	0,55	210	100	0,48	0,52

6. Coefficient of introduction - shows the share of fixed assets introduced during the year in the average annual value of fixed assets of the enterprise:

The retirement ratio reflects the share of retired fixed assets in the average annual value of fixed assets:

7. Capital productivity - an indicator of output per 1 ruble of the cost of fixed assets. To calculate the return on assets, the following formula is used:

F dep = VP / OF avg.year

where F ods - return on assets, rubles;

VP - annual output of marketable (gross) products, rubles;

PF avg.year - the average annual cost of fixed assets, rubles.

Let's calculate the return on assets of all fixed assets:

To assess the return on assets of active funds, we will determine their average annual cost.