All indicators of the use of fixed assets can be combined into three groups:
- - indicators of extensive use of fixed assets, reflecting the level of their use over time;
- - indicators of intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity);
- - indicators of the integral use of fixed assets, taking into account the combined influence of all factors - both extensive and intensive.
The first group includes: the coefficient of extensive use of equipment, the coefficient of shift work of the equipment, the coefficient of equipment load, the coefficient of the shift mode of the equipment operation time.
The coefficient of extensive use of equipment operation is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to the plan:
Кext \u003d t equip.f / t equip.pl (1.8)
where t oborud.f - the actual operating time of the equipment, h;
t equipment.pl - equipment operation time according to the norm (set in
in accordance with the operating mode of the enterprise and taking into account the minimum required time for scheduled preventive maintenance), h.
Extensive use of equipment is also characterized by the shift ratio of its work, which is defined as the ratio of the total number of machine-tools worked out by equipment of this type during the day to the number of machines that worked in the largest shift. The shift ratio calculated in this way shows how many shifts, on average, each piece of equipment works annually.
Enterprises should strive to increase this ratio, which leads to an increase in output in the presence of the same funds.
The main directions for increasing the shift work of equipment:
- - increasing the level of specialization of jobs;
- - increasing the rhythm of work;
- - reduction of downtime associated with shortcomings in the organization of maintenance of workplaces;
- - improvement of the organization of the repair business;
- - mechanization and automation of work of the main and auxiliary workers.
The equipment load factor characterizes the use of equipment over time. It is installed for the entire fleet of machines in production. It is calculated as the ratio of the labor intensity of manufacturing all products to the fund of the time of its work.
The results obtained should be supplemented by calculations of the second group of indicators - the intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity). The most important of them is the coefficient of intensive use of equipment.
The coefficient of intensive use of equipment is determined by the ratio of the actual performance of the main technological equipment to its standard performance, i.e. progressive technically sound performance. To calculate this indicator, use the formula
Kint \u003d Vf Vn (1.9)
where Vf is the actual production output by the equipment per unit of time;
Vn - technically justified production output by equipment per unit of time (determined on the basis of equipment passport data).
The coefficient of integral use of equipment is defined as the product of the coefficients of intensive and extensive use of equipment and comprehensively characterizes its operation in terms of time and productivity (power). The value of this indicator is always lower than the values of the two previous ones, since it simultaneously takes into account the disadvantages of both extensive and intensive use of equipment.
The result of a better use of fixed assets is an increase in production volumes. To assess the effectiveness of the use of fixed assets, a system of indicators is used, which includes general and particular indicators. General indicators characterize the efficiency of using the entire set of fixed assets. In this case, their cost estimate is used.
1. Indicator of capital productivity of fixed assets (funds):
Rice. 4.
Photd = Q / F (1.10)
where Q is the volume of manufactured products;
Ф - the average value of fixed assets.
2. Index of capital intensity of fixed assets (funds):
Femk \u003d 1 / (Q / F) \u003d 1 / Photd. (eleven)
where F is the average cost of fixed assets;
Q - the volume of manufactured products;
Fodd - an indicator of return on assets.
3. The capital-labor ratio characterizes how many fixed assets account for one person
Fvoor \u003d Fsg / Number of industrial production personnel (12)
where FSG - the average annual cost of fixed assets.
Thus, we have considered the most important indicators characterizing the efficiency of the use of fixed assets. These include the coefficient of extensive use of the equipment, which is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to the plan, the coefficient of intensive use of equipment, the rate of return on fixed assets, the rate of capital intensity and the capital-labor ratio, which characterizes how many fixed assets account for one person.
Almost any enterprise operates with the involvement of production assets. The level of their manufacturability, structure and origin can be very different - this is predetermined by the specifics of the business segment or a particular section of the business process. However, regardless of the specifics of the company's fixed assets, there are quite universal methods that allow evaluating the effectiveness of their use. What are the algorithms for their application? What are the key criteria for the effectiveness of using fixed assets in businesses, as determined by Russian researchers?
Engagement of fixed assets: indicators of capital productivity
When analyzing the indicators of the use of fixed assets, it makes sense to pay attention to the return on assets. This is understood as the ratio of indicators of the volume of products produced in a particular period to the average value for the same time interval, which characterizes fixed assets.
The indicator under consideration reflects the amount of products, calculated in value terms, produced by the enterprise in a particular period per conventional unit of the cost of funds, for example, 1 ruble. The higher the figures reflecting the return on assets, the more efficiently the fixed assets are used, the more balanced and stable the business model of the enterprise.
capital intensity
The most important indicators of the use of fixed assets also include capital intensity. It is calculated as the cost of the relevant funds, which falls on a conventional unit of output (as an option, also 1 ruble). The lower the capital intensity, the more economical will be the intensity of labor at the enterprise.
The indicators of expenditure of fixed assets considered by us are used in the study of various economic processes. For example, with regard to return on assets: this value shows what volume of production is received from the established unit of investment, and is used in assessing the economic efficiency of using funds. In turn, capital intensity is more intended to assess the amount of financial resources that need to be invested in the relevant funds in order to obtain the required volume of output.
Capital-labor ratio
Consider other significant indicators of the use of fixed assets. This can be considered an indicator that reflects the current level of capital-labor ratio of the enterprise. This indicator is used to assess the degree of equipment of the company's employees with the necessary infrastructure. The capital-labor indicator most often correlates with capital productivity or with figures reflecting labor productivity.
Dynamics of the state of funds
The indicators under consideration, which characterize the efficiency of the use of fixed assets, it is useful to consider with indicators reflecting the dynamics of the corresponding resources. These can be coefficients - renewal of funds, their disposal, growth, the intensity of the pace of renewal, as well as liquidation. Let's consider them in more detail.
The renewal coefficient reflects the cost indicators for key production assets received by the company for a specific period of time, which is divided by the cost of current resources that are at the disposal of the enterprise. What is its usefulness?
The indicator under consideration makes it possible to estimate the ratio of the value of funds that were introduced during the year to indicators characterizing the value of resources as of the end of the year. This indicator can be supplemented by an income coefficient. It is calculated as the ratio of the value of the funds received by the enterprise and the corresponding indicator reflecting the value of the funds that the company has at the end of the year.
The retirement rate is defined as the value of the assets that retired from production in a particular period, divided by a value that reflects the value of fixed assets that were in the enterprise at the beginning of the corresponding period.
Indicators characterizing the use of fixed assets also include the growth rate. This indicator is defined as the sum of the increase in the volume of funds, divided by the value of the fixed assets that the enterprise had at the beginning of a particular period.
Another important indicator is the coefficient reflecting the intensity of resource renewal. It is defined as the value of retired funds during the year, which is divided by the corresponding indicator that reflects the receipt of funds during the year.
The liquidation ratio is determined by dividing the liquidated funds by those that were at the disposal of the enterprise at the beginning of the year.
In some cases, the considered indicators of the use of fixed production assets are supplemented by a replacement factor. It is calculated as the value of funds that are liquidated divided by the corresponding indicator for new funds.
Analysis of the current state and engagement of funds
The indicators of the efficiency of the use of fixed assets considered by us can, on the one hand, be the subject of a separate analysis aimed at identifying the quality of business processes, on the other hand, complement other analytical procedures aimed at identifying the potential for optimizing production.
So, the corresponding direction of work can be connected, first of all, with the study of groups key factors affecting the efficiency of the use of fixed assets. Among the possible factors of the appropriate type are those that:
- associated with the presence of certain infrastructure resources at the enterprise;
- affect the provision of employees of the enterprise with the necessary objects of labor;
- associated with the dynamics of the involvement of labor resources in the enterprise.
The main task of analysts in this case is to determine how these factors correlate with indicators of the efficiency of using fixed production assets. In the course of performing the relevant work, it is necessary to identify how the noted factors affect the intensity of the release of goods. Consider an example of an algorithm for analyzing the effectiveness of using fixed assets using the example of factors of the first type.
Infrastructure as a factor in the effectiveness of the use of fixed assets
In this case, infrastructure should be understood as a set of labor tools that are used by employees of an enterprise to produce products or to service certain production operations. The key sources for the analysis of the impact of the factors in question are likely to be documents related to accounting, inventory cards, acts of acceptance and transfer of funds, various invoices reflecting the turnover of fixed assets within the enterprise, documents that record the appeal to repair services.
The first stage of the analysis will include a study of the structure of fixed assets. In the course of solving this problem, it is necessary, first of all, to calculate the ratio various types resources to their total cost. If the indicators of the use of fixed assets in terms of the structure of the corresponding resources show an increase in those infrastructure components that directly determine the volume of output of goods, then we can talk about the positive dynamics of capital productivity.
The next task is to calculate the key coefficients that reflect the intensity of the pace of renewal, the disposal of funds, or the growth of fixed assets. The way in which it is possible to determine the corresponding indicators of the movement and use of fixed assets, we have considered above. It is recommended to calculate these coefficients for several periods at once in order to be able to track the dynamics of the marked processes. Experts also believe that it is advisable for an enterprise to investigate the age of various types of infrastructure equipment and group fixed assets based on their service life. This will allow to determine the share of resources that are characterized by most efficient equipment with medium performance, as well as the proportion of legacy infrastructure.
In some cases, this grouping can be supplemented by such indicators of the use of fixed production assets, such as coefficients reflecting the degree of wear and tear. Comparison of these indicators will allow, again, to monitor the state of the company's resources in dynamics.
Technological level of infrastructure as a factor of production efficiency
What other indicators can predetermine the efficiency of production, apart from those that we have considered above? Among these, modern researchers identify parameters that allow assessing the technological level of an enterprise's infrastructure. This is logical: it may well be that two firms will have equipment with the same cost, but different performance due to differences in the level of technology involved in the production of devices.
A company's business model with more modern infrastructure is likely to be measurably more efficient. The criteria for determining the level of manufacturability of equipment in an enterprise can be very different. Modern researchers recommend grouping certain infrastructure resources depending on whether they are:
- manual devices;
- devices that are partially mechanized;
- devices with partially automated control;
- fully automatic devices;
- the programmable equipment functioning with participation of the person;
- fully autonomous programmable devices.
Based on the appropriate grouping, indicators of the condition and use of fixed assets can be determined in the form of infrastructure mechanization levels.
Infrastructure maintenance indicators
Another significant criterion for evaluating the effectiveness of using funds is indicators that reflect the intensity of maintenance of the production infrastructure. The corresponding indicators of the use of fixed assets of the enterprise can be very different. Modern researchers distinguish 2 main ones:
- the level of labor mechanization;
- indicators of labor automation.
The first parameter is defined as the number of employees involved in the maintenance of the mechanized infrastructure, divided by the total number of employees in production. The second indicator is defined as the number of employees involved in the maintenance of automated devices, which is divided by the number of production personnel.
Infrastructure Usage Indicators
Another important criterion for the effectiveness of the use of fixed assets is the values that form indicators of the use of infrastructure. It is possible to form two main indicators here.
First, it is a coefficient reflecting the extensive use of production equipment. It is defined as the number of hours of operation of the equipment, which is divided by the corresponding planned indicator.
Secondly, it is a coefficient reflecting the intensive use of infrastructure. It is determined by means of complex formulas that involve comparing indicators of the quantity of output with planned ones, as well as comparing measurement results for different periods or with production indicators that are recorded at other factory lines or enterprises of a similar profile.
Enterprise reserves
The indicators we have considered, characterizing the efficiency of the use of fixed assets, can be supplemented by indicators that reflect the presence of some reserves in the enterprise that can be used to increase the volume of output of goods.
These may be, in particular, stocks of equipment that has been delivered to the enterprise, but not taken into account as part of the production infrastructure. Another potential reserve of the company is the use of shifts when using the infrastructure. A very effective measure to increase the productivity of factory lines can be the elimination of the causes that predetermine equipment downtime.
Another effective back-up mechanism is to reduce the idle time of infrastructure equipment. Another possible resource that allows you to increase the intensity of the functioning of factory lines is the implementation of organizational measures aimed at optimizing the time costs associated with the production of one unit of goods. This approach can be supplemented by making decisions about the direction of the necessary investments in the purchase of more advanced elements of production lines.
Summary
So, indicators of the efficiency of the use of fixed assets in an enterprise can be presented in a fairly wide range of varieties. They can be conditionally classified into those that allow you to evaluate the current performance of production processes, as well as those through which you can monitor certain business processes in dynamics. There are general indicators of the use of fixed assets, and there are those that allow you to detail business processes depending, for example, on the level of manufacturability of production equipment.
The need to use certain indicators may be predetermined by the current tasks facing the company's management. For example, if we are talking about building a strategic planning model, then general indicators may be a priority; if the goal is to increase the production rate of a particular product, then indicators that indicate the effectiveness of specific production lines can be investigated.
Indicators of the level of use of fixed assets are useful in terms of determining the priority items for investing funds in the form of retained earnings, loans or financial assistance provided to businesses by the state or partner organizations. In this sense, the quality of analytical work in the areas that we mentioned above can be a determining criterion for the effectiveness of the use of appropriate financial resources.
The indicators of the effectiveness of the use of fixed assets of an enterprise that we have considered can be a significant component of the analysis of the effectiveness of a business model. For firms specializing in the industrial production of goods, the corresponding procedure is a necessary condition for ensuring competitiveness, optimizing the business model in terms of increasing the company's profitability, expanding the geography of its presence in the market by increasing the investment attractiveness of the brand.
Indicators of the efficiency of the use of fixed production assets can complement reporting - accounting, tax. Above, we noted that a number of indicators necessary for conducting analytical work to study the company's business model are determined based on the information that includes just the same accounting documentation.
A generalizing indicator characterizing the use of fixed assets in an enterprise is the return on assets (F 0).
It is calculated according to the formula
Where V- volume produced or products sold per year in physical or value terms; F is the average annual cost of OPF; tB- time from the moment of commissioning of fixed assets and until the end of the year, months; ? l - time from the date of disposal of fixed assets and until the end of the year, months.
If the numerator and denominator of the capital productivity formula are divided by the average number of industrial and production personnel (PPP), we get:
Where N- average number of PPP; PT - labor productivity (production) at the enterprise; W- capital-labor ratio.
This formula can be used for a more detailed analysis of the level of use of fixed assets. It shows the relationship between output and capital-labor ratio. In the ideal case, the output at the enterprise grows at a faster rate than the capital-labor ratio, since in this case the maximum production efficiency is achieved.
To compare the growth rates of labor productivity and capital-labor ratio in practice, it is advisable to use the formula
where Ф 0 (>Р| , Fo bases - capital productivity, respectively, in the reporting and base period; PT otch, PT bases - labor productivity, respectively, in the reporting and base period; W 0T4 , U ^ a3 - capital-labor ratio, respectively, in the reporting and base period.
If the capital-labor ratio grows at a higher rate than labor productivity, this leads to a decrease in capital productivity and causes the need for additional capital investments. This implies the value of the ratio of these indicators.
Therefore, we can conclude: the ratio of the growth rate of labor productivity to the growth rate of labor capital is the most important criterion for the efficiency of the use of fixed assets in an enterprise (E e f): 
where DPP is the growth rate of labor productivity for a certain period; AW is the growth rate of capital-labor ratio for the same period.
This criterion shows how many percent of the increase in labor productivity is accounted for by 1% of the increase in capital-labor ratio.
This criterion can be applied both to a separate division and to the enterprise as a whole in order to analyze the use of fixed assets. The use of fixed assets in an enterprise can be considered effective if 1% of the increase in capital-labor ratio accounts for at least 1% of the increase in labor productivity.
The inverse indicator of capital productivity is the capital intensity of products (F s):
From this formula it follows that capital intensity depends on capital productivity. Reducing the capital intensity is of great importance, since in this case less fixed assets are required for the normal maintenance of the production process, and therefore, capital investments in production assets.
capital-intensive such products are considered, in the cost of which a large share of depreciation deductions. Capital-intensive products include products of ferrous and non-ferrous metallurgy, heavy engineering, chemical industry, etc.
The rate of return on assets is most often measured in value terms, and at enterprises that produce homogeneous products, both in value and in kind terms.
Example. At the enterprise for the reporting period, the volume of output and sales of products in physical terms amounted to 700 tons, in value terms - 1,400,000 rubles. The average annual cost of the OPF was 700,000 rubles.
Determine the return on assets in physical and value terms.
Let's determine the value of return on assets in natural terms:
Let's define the return on assets in value terms:
In this case, the return on assets in kind (F 0 = 1 kg) or value (F 0 = 2 rubles) means that from each ruble of the average annual cost of fixed assets, 1 kg of products in kind or 2 rubles was received. in value terms.
The value of the return on assets at the enterprise depends on the following factors:
- the ratio of growth rates of sales volume and the average annual cost of fixed assets;
- the level of mechanization and automation of production, the use of advanced technology and the modernization of existing equipment;
- increasing the operating time of machines and equipment (increasing the shift ratio);
- improving the use of the production capacity of the enterprise;
- increasing the share of the active part of fixed production assets;
- level of personnel qualification;
- the level of prices for products sold; and etc.
The volume of output at the enterprise depends on the average annual cost of fixed assets and the level of capital productivity, i.e.
The magnitude of the change in the volume of output (AV) due to changes in the average annual cost of fixed assets can be determined from the expression
where Ф otch, Ф bases - the average annual cost of fixed assets, respectively, in the reporting and base periods; Ф 0base - return on assets in the base period.
Similarly, you can determine the amount of change in output and sales of products for a certain period due to changes in capital productivity:
The change in capital productivity (DF ()) for a certain period can be determined in absolute and relative terms.
Change in return on assets in absolute terms:
Change in capital productivity in relative terms:
The system of interrelated indicators that directly characterize the level of use of the active part of the fixed assets and production capacities, as well as revealing the reserves for a possible improvement in their use, include:
extensive use factor(K e), characterizing the level of use of the active part of the BPF in time:
where Tf is the actual operating time of machines and equipment; Ф rezh - regime fund of the operating time of machines and equipment;
intensive use factor(K and), characterizing the level of use of machinery and equipment in terms of their performance:
where Г1ф is the actual productivity of machinery and equipment; P in - the possible productivity of machinery and equipment;
integral coefficient(Knit), which characterizes the level of use of machinery and equipment, both in terms of time and productivity, and is determined by the formula
shift ratio(K cm), determined by the formula
where MCj is the number of machine-shifts of equipment operation in only one shift; MS 2 - the number of machine-shifts of equipment operation in two shifts; MS 3 - the number of machine-shifts of equipment operation in three shifts; NycT- the number of pieces of equipment installed.
Example. At the plant, 10 machines worked in one shift, 20 machines worked in two shifts, 35 machines worked in three shifts, and 3 machines did not work at all.
It is necessary to determine the shift ratio of installed and operating equipment.
Determine the shift ratio of the installed equipment:
Determine the shift ratio of operating equipment:
The shift ratio of operating equipment can also be defined as the ratio of the number of machine shifts worked in all shifts to the number of machine shifts worked in the largest shift. In our example, in the first shift, the largest number of machine-smsn was worked out - 65 (10 + 20 + 35).
To a certain extent, the indicators of the use of fixed production assets include: the profitability of all property of the enterprise (/?„), the profitability of own funds ( Rcc)y profitability of production assets (Rn f), profitability of fixed production assets (/?f).
For a more detailed analysis of the level of use of the BPF, other indicators can be applied.
The efficiency of the use of fixed assets characterizes the return on assets, calculated as the ratio of the volume of output per year (at the enterprise level) to the average annual total cost. At the level of industries, output or gross value added is used as an indicator of production, and at the level of the economy as a whole, value.
return on assets is the volume of output divided by the average amount of industrial and production fixed assets at historical cost.
The rational use of fixed production assets is necessary to increase the production of the social product and.
An increase in the level of use of fixed assets makes it possible to increase the size of production output without additional capital investments and in a shorter period of time. Accelerates, reduces the cost of reproduction of new funds and reduces.
The economic effect of increasing the level of use of fixed assets is the growth of social labor productivity.
Return on assets shows how much production (or profit) the organization receives from each ruble of its fixed assets.
Let's define the way of absolute differences the impact on the volume of production of two factors related to fixed assets:
- quantitative (extensive) factor - the amount of fixed assets;
- qualitative (intensive) factor - return on assets.
Table number 1.
The following factors influenced the increase in output compared to the previous year:
- an increase in the amount of fixed assets could increase output by +6174 x 1.01 = +6235.7 thousand rubles.
- the decrease in capital productivity reduced the output by the amount (-0.18) x 27985 \u003d - 5037.3 thousand rubles. The total influence of the two factors (balance of factors) is: +6235.7 - 5037.3 = +1198 thousand rubles.
capital intensity
Capital intensity is the reciprocal of capital productivity. It characterizes how many fixed production assets account for 1 ruble of output.
capital intensity is average amount industrial production fixed assets at historical cost divided by the volume of output.
Reducing capital intensity means saving labor.
The value of return on assets shows how much production is received from each ruble invested in fixed assets, and serves to determine the economic efficiency of the use of existing fixed assets.
The value of capital intensity shows how much money you need to spend on fixed assets in order to obtain the required volume of production.
Thus - capital intensity shows how many fixed assets account for each ruble of output. If the use of fixed assets improves, then the return on assets should increase, and the capital intensity should decrease.
When calculating the return on assets, working machines and equipment (the active part of fixed assets) are allocated from the composition of fixed assets. Comparison of growth rates and percentages of fulfillment of the capital productivity plan per 1 ruble of the cost of fixed industrial production assets and per 1 ruble of the cost of working machines and equipment shows the impact of changes in the structure of fixed assets on the efficiency of their use. The second indicator under these conditions should be ahead of the first (if the proportion of the active part of fixed assets increases).
capital-labor ratio
The capital-labor ratio has a huge impact on the value of capital productivity and capital intensity.
The capital-labor ratio is used to characterize the degree of equipment of the labor of workers.
The capital-labor ratio and capital productivity are interconnected through the indicator labor productivity(Labor productivity = Output / ).
Thus, capital productivity = labor productivity / capital-labor ratio.
In order to increase the efficiency of production, it is important that the outstripping growth of production is ensured in comparison with the growth of fixed production assets.
With the help of the problem, we will consider the method of calculating the capital intensity, capital-labor ratio and capital productivity.
Task
| Base period | Reporting period | |||
| Company | Volume of production | Average cost of OF | Volume of production | Average cost of OF |
| 1 | 18 | 15 | 36 | 24 |
| 2 | 140 | 35 | 158,4 | 36 |
Find
- The coefficient of dynamics of the group's average return on assets;
- The absolute impact on the change in the average return on assets of changes in capital productivity at each enterprise and changes in the capital structure.
Solution
The impact of changes in capital productivity changes in fixed assets
Analysis of the state and use of fixed assets
The volume of output depends on many factors that can be grouped into three main groups:
- factors related to the availability, use, i.e. main industrial and production Funds (funds);
- factors related to security () and their use;
- factors related to availability, movement and use.
The analysis should examine and measure the influence of these factors on . At the same time, the influence of each group of factors (resources) is determined ceteris paribus, i.e., it is assumed that the factors related to other groups acted as expected.
Consider the first group of factors (resources) that affect the volume of output. Other things being equal, the volume of production will be the greater, the greater the amount of fixed assets and the better their use.
Main sources of information for the analysis of fixed assets are: f. No. 5 of the annual report "Appendix to the balance sheet", inventory cards for accounting for fixed assets, acts of acceptance and transfer of fixed assets, invoices for the internal movement of fixed assets, acts of acceptance and transfer of repaired, reconstructed, modernized objects of fixed assets,
Fixed assets (funds) are the means of labor used to manufacture products or to service the production process.
The analysis should start by examining structure of fixed assets, i.e. the ratio of various groups of fixed assets in the total amount of their value.
Necessary so that in the structure of fixed assets the specific gravity of their active part increased, i.e. working machines and equipment that directly affect the objects of labor, i.e. for materials. At the same time, the return on the use of fixed assets increases.
Then you should check how the fixed assets are updated, and calculate the following indicators:
- fixed assets
- fixed assets
These coefficients should be calculated for several periods and trace the dynamics of renewal, disposal and growth of fixed assets.
Then you need to study age composition of equipment, which is very important for characterizing the technical condition of fixed assets. For this purpose, the equipment is grouped according to the service life.
This grouping shows the share of new equipment, the return on the use of which is the highest, the share of equipment with an average life, as well as the percentage of obsolete labor tools.
Comparison of these indicators over several years shows trends in their change (it should be borne in mind that the renewal and disposal rates are calculated for a given period, and the wear and tear rates are calculated at the beginning and end of the period).
Technological level of equipment
It is necessary to study the technological level of the equipment.
For this, the equipment is divided into the following groups:
- equipment with manual control;
- partially mechanized simple equipment;
- fully mechanized simple equipment;
- partially automated equipment;
- fully automated equipment;
- automated and programmable equipment;
- flexible, automated and programmable equipment.
In the process of analysis, the technological level of equipment is expressed by the following indicators:
Level of mechanization machinery and equipment is the total cost of equipment types 2-7 divided by the total cost of equipment types 1-7.
Level of automation machinery and equipment is the total cost of equipment types 4-7 divided by the total cost of equipment types 1-7.
Complex automation level machinery and equipment is the total cost of equipment of types 5-7 divided by the total cost of equipment of types 1-7.
Maintenance indicators for machinery and equipment
Level of labor mechanization is the number of workers servicing mechanized equipment divided by the total number of production workers.
Level of labor automation is the number of workers servicing automated equipment divided by the total number of production workers.
Analysis of the use of fixed assets
Having analyzed the state of fixed assets, we proceed to the analysis of their use. The most common indicators of the use of fixed assets are: capital productivity, capital intensity and capital-labor ratio (see the beginning of the article).
Equipment usage rates
After studying the general indicators of the use of fixed assets, it is necessary to consider the use of equipment as the most active part of fixed assets, on which output mainly depends.
Extensive use equipment can also be characterized by the coefficient of extensive use of equipment.
Extensive equipment utilization rate is the actual number of machine hours worked by the equipment divided by the base (planned) number of machine hours worked by the equipment.
K ex= Actual equipment operation time, hour / Equipment operation time according to the norm, hour
Having considered the extensive use of equipment, let's move on to studying its intensive use, i.e. usage but performance. It is analyzed by comparing the actual indicators of product removal for one machine-hour (machine-hour) with the planned ones, with the indicators of previous periods, as well as with the indicators of other enterprises of a related profile for groups of the same type of equipment
Equipment use performance can be characterized by the coefficient of intensive use of equipment.
Equipment intensive utilization rate- this is the actual average output per machine hour worked divided by the baseline (planned) average output per machine hour worked.
Integral use of equipment, i.e. simultaneously in time and performance, is expressed coefficient of integral use of equipment, which is defined as the product of the coefficients of extensive and intensive use of equipment.
In conclusion of the analysis carried out, it is necessary to generalize the reserves for increasing output associated with fixed assets.
These reserves can be:- commissioning of uninstalled equipment;
- increase in shift work of equipment;
- elimination of the causes of extra-scheduled whole-shift and intra-shift downtime of equipment;
- reduction of the planned loss of equipment operation time;
- implementation of organizational and technical measures aimed at reducing the time spent on equipment operation for the production of a unit of output.
Introduction
1 Analysis of the effectiveness of the use of fixed production assets (OPF)
2 Analysis of the use of the production capacity of the enterprise
Conclusion
List of used literature
Introduction
The fixed assets of enterprises are the total cost of material assets for production and non-production purposes necessary for the enterprises to perform their functions.
One of the most important factors in increasing the efficiency of production at industrial enterprises is the provision of their fixed assets in the required quantity and assortment and their more complete use.
The tasks of the analysis are to determine the security of the enterprise and its structural divisions with fixed assets and the level of their use according to general and particular indicators, as well as to establish the reasons for their change; calculate the impact of the use of fixed assets on the volume of production and other indicators; to study the degree of use of the production capacity of the enterprise and equipment; identify reserves for increasing the efficiency of fixed assets use.
To analyze the effectiveness of the use of fixed assets of an enterprise, it is necessary firstly:
To study the dynamics of FD, i.e. study the change in financial statements for a number of reporting periods
Assess the implementation of the plan for this indicator;
To study the influence of factors on the change in the BPF;
Determine the influence of other factors on the change in the level of FD;
To study the use of equipment by time and its power;
Determine the reserves for the growth of the FD and increase output and outline activities and the implementation of these reserves.
1 Analysis of the effectiveness of the use of fixed production assets (OPF)
The cost of fixed assets, as they wear out in parts, is included in production costs and thus is included in the cost of production. In the process of selling goods, a part of the value of the fixed assets of trade is circulated. The duration of use of fixed assets ranges from a year to tens of years, i.e. fixed assets transfer their value to products over a long period of time.
For a generalizing characteristic of the efficiency of the use of fixed assets, the following indicators are used:
return on assets of fixed production assets (the ratio of the cost of marketable products to the average annual cost of fixed production assets);
Capital intensity (inverse indicator of capital productivity);
capital profitability (the ratio of profit to the average annual cost of fixed assets);
The return on assets of the active part of fixed production assets (the ratio of the value of manufactured products to the average annual cost of fixed production assets);
The specific savings of fixed assets are also calculated:
(1) - respectively, the average annual cost of fixed assets in the base and reporting years; - index of production volume.When calculating the average annual cost of the OPF, not only own, but also leased fixed assets are taken into account and funds that are on conservation, reserve and leased are not included.
Partial indicators are used to characterize the use of certain types of machines, equipment, production area, for example, the average output in physical terms per unit of equipment per shift, output per 1 m2 of produced area, etc.
In the process of analysis, the dynamics of the listed indicators is studied, the implementation of the plan in terms of their level, inter-farm comparisons are carried out. For the purpose of a deeper analysis of the effectiveness of the use of fixed assets, the return on assets is determined for all fixed assets, funds for production purposes, their active part (machinery and equipment).
When calculating capital productivity indicators, the initial data are brought into a comparable form. The volume of production must be adjusted for changes in wholesale prices and structural shifts, and the cost of fixed assets - for their revaluation.
The change in the level of return on assets is influenced by a number of factors that can be grouped as follows (Fig. 1.1):
Return on assets of fixed production assets
Return on assets of the active part of funds:
1) Changing the structure of equipment;
2) Changing the operating time of the equipment:
All-day downtime;
shift coefficient;
Intra-shift downtime.
3) Change in equipment output:
Development of new equipment;
Implementation of STP measures to improve technology and organization of production;
social factors.
II Change in the share of the active part of the funds.
The factors of the first level, affecting the return on assets of fixed production assets, are:
Change in the share of the active part of funds in their total amount
Change in the return on assets of the active part of the funds:
(2)The return on assets of the active part of funds (technological equipment) directly depends on its structure, operating time and average hourly output.
For analysis, you can use the following factorial model
(3)The factorial model of equipment return on assets can be expanded if the operating time of a piece of equipment is presented as a product of the number of days worked (D), shift ratio (Kcm) and average shift duration (P).
The average annual cost of technological equipment can also be represented as the product of the quantity (K) and the average cost of its unit in comparable prices (P), after which the final factorial model will look like:
(4)To calculate the influence of factors on the increase in capital productivity of equipment, the method of chain substitutions is used:
(5)To determine the first conditional indicator of capital productivity, it is necessary to take the actual average annual cost of a piece of equipment instead of the planned one, which, at the same prices, can change only due to its structure:
(6) (7)The third conditional indicator of return on assets is calculated with its actual structure, the actual number of days worked, the actual shift ratio and at the planned level of other factors:
(8)When calculating the fourth conditional indicator of the FD, only the level of average hourly output remains planned:
(9)With the actual development of equipment, the return on assets will be:
(10)To find out how these factors affected the level of capital productivity of the OPF, the results obtained must be multiplied by the actual share of machinery and equipment in the total amount of OPF:
(11)To calculate the influence of third-order factors on the level of capital productivity of machinery and equipment, it is necessary to know how the volume of production has changed due to the replacement of equipment or its modernization. To this end, it is necessary to compare the output of new and old equipment for the period of time after its replacement and divide the result by the actual average annual cost of technological equipment:
(12)In a similar way, the change in the volume of production and capital productivity is determined through the implementation of STP measures to improve technology and organization of production: (13)
The change in capital productivity at the expense of social factors (improving the skills of employees, improving working and rest conditions, recreational activities, etc.) is determined by the balance method:
(14)The impact of these factors on the overall level of return on assets of the fixed assets is calculated by multiplying the increase in the FD of equipment due to the i-th factor by the actual share of the active part of the funds. To find out how the volume of production will change, it is necessary to multiply the change in the FO of the OPF due to each factor by the actual average annual balances of the OPF, and the change in the average annual cost of the OPF - by the planned level of the FO of the OPF.
2 Analysis of the use of the production capacity of the enterprise