The cost of fixed assets of the enterprise is a very significant value in economic analysis. It testifies to many economic factors, as well as the financial documents of the organization.

All calculation processes are guided by the average value of the production fixed assets (OS) during the year: both accounting for the property tax base and income tax, and calculating the performance indicators of OS application.

We will highlight the main goals that are pursued by accounting for fixed assets of the enterprise, and also show how the average annual value of fixed assets is calculated.

Legislative regulation

The accounting process for the main entrepreneurial production funds is spelled out in various regulatory documents. They not only clarified the calculation procedure itself, but also noted the tasks of tracking these indicators, the conditions for recognizing funds as the main ones, the way cost is created, etc. The main documents that the taxpayer (entrepreneur, accountant) is guided by are:

• PBU 6/01 "Accounting for fixed assets" dated March 30, 2001 No. 26n;
• Methodology for accounting of fixed assets dated October 13, 2003 No. 91n.

When calculating property tax, one should rely on the following provisions of the Tax Code of the Russian Federation and information of the Ministry of Finance of the Russian Federation regarding the average annual accounting of asset values:

• paragraph 4 of article 376 of the Tax Code of August 5, 2000 No. 117-ФЗ .;
• Letter of the Ministry of Finance of the Russian Federation of July 15, 2011 No. 03-05-05-01 / 55.

Why it is necessary to consider the value of fixed assets

It is not only that accounting for fixed assets requires current legislation and the bodies controlling the entrepreneur. Constant monitoring of the value of fixed assets helps to solve many urgent problems:

• clarification of the costs associated with the acquisition of assets, as well as the consolidation of this information in the system;
• accurate tracking of operations on the dynamics of fixed assets, since all changes are reflected in the documentation;
• assessment of the functioning efficiency of each group of fixed assets;
• financial results of loss of fixed assets (sales, deductions, write-offs, etc.);
• obtaining all kinds of information about fixed assets, necessary not only for reporting, but also for internal awareness and analysis.

What types of value of fixed assets are subject to accounting

One and the same fixed asset may have different values \u200b\u200bat one time or another during the acquisition and at different periods of operation. Other manufacturing factors may also influence the cost. To achieve the above goals, use the value of one of the 4 types of value of the main assets of the company.

1. Initial cost   - the one on which this tool is put on the balance sheet. It consists of:
   • expenses incurred by the entrepreneur for the acquisition of an asset, its transportation to the place of operation, and, if necessary, installation work, tuning, adjustment, etc .;
   • the costs incurred by the entrepreneur if the asset was created on its own;
   • monetary value approved by all participants if the main asset is the authorized capital or part thereof;
   • the value of the values \u200b\u200bthat made up the exchange fund - during barter;
   • asset valuation at market prices, relevant on the day of transfer - when donating fixed assets.

   The initial cost of fixed assets is taken into account when calculating property tax and accounting for depreciation.

   NOTE!   The initial cost may be changed if the reason for the revaluation was a global change in the fixed asset (reconstruction, upgrade, completion, alteration, partial liquidation, etc.), as well as if the process of accounting revaluation was officially initiated.

2. Replacement cost   OS is a number reflecting how much an asset was worth at the time of its last revaluation. This can happen:
   • if the property fund was reconstructed or otherwise changed, which affected the change in its primary value;
   • property was revalued;
   • an asset markdown was needed.
3. Residual value   shows how much of the value of the underlying asset has not yet been transferred to products. In fact, this is the difference between the initial (replacement) value of an asset and the amount of depreciation depreciation. This indicator helps to understand how the asset has already managed to serve its purpose, which directly affects the planning of updates in fixed assets, and therefore the financial indicators of costs.
4. Liquidation value reflects the financial "balance" that remains inherent in the fixed asset after the end of its useful life. An asset that has exhausted its depreciation does not always lose value up to 0, most often there is an amount for which it can be sold (for example, the computer has a useful life of 5 years, but even after that it can work properly and be sold for adequate amount).

How to calculate the average OS cost

Mathematically, the average annual value is the arithmetic average of the desired type of value of property funds. But sometimes you need an account that will take into account not a fixed indicator for a certain period, but the moments of introduction and departure from the balance of fixed assets. Depending on this, the calculation method and the formula for determining the average annual value of fixed assets are selected.

1 method (not taking into account the time dynamics of funds)

It provides average accuracy of calculations, but in many cases it is quite enough.

To calculate the average annual value of fixed assets, it is enough to know its value at the beginning and end of the annual period, that is, on January 1 and December 31 of the reporting year. These data are shown in the balance sheet. For the calculation, the residual value of the funds is used based on the balance sheet.

If the residual value of fixed assets at the end of the year has not yet been withdrawn, it can be determined by the formula:

ST2 \u003d ST1 + STpost. - STspis.

• ST2 - residual value of fixed assets at the end of the year;
• ST1 - the same indicator at the beginning of the year;
• STpost. - the value of the received OS;
• STspis. - the cost of decommissioned operating systems (retired from the balance sheet).

Then you need to find the arithmetic average of two indicators: CT1 and CT2, that is, the carrying value of fixed assets at the beginning and end of the year. This will be the approximate value of the average annual value of fixed assets.

STsr-year. \u003d (CT1 + CT2) / 2

2 way (taking into account the month of statement on the balance and the departure from the balance)

This is a more accurate method, one of its varieties is used to calculate the tax base for the payment of property tax.

IMPORTANT!   To use for this purpose another method of calculation is not permitted by law.

With this method of calculation, the number of months that have passed after changing the balance (accepting a new operating system or retirement of the old one) is taken into account. Depending on the purpose, one of the following varieties of such a calculus can be used.

The formula of the average annual value of fixed assets to assess the effectiveness of their use

To calculate the return on assets, capital intensity, profitability and other important indicators of the effectiveness of fixed assets of the company, you need to know exactly how many full months have passed since the statement or removal from the balance sheet of fixed assets. And, of course, you need an initial cost indicator (as of January 1 of the reporting year) - CT1.

STsr-year. \u003d ST1 + World Post. / 12 x STpost. - Chmspis. / 12 x STspis

• Championship post. - the total number of months from the date of putting the OS on the balance sheet until the end of the current year;
• Chmspis. - the total number of months from the day the asset is written off from the balance sheet until the end of the year.

The formula of the average annual value of fixed assets according to the average chronological

It is considered the most accurate of the methods that take into account the entry and departure of the OS. It finds the arithmetic average of the value of funds for each month, of course, taking into account input and write-offs, if any. Then the results are added up and divided by 12.

ST Wed-year. \u003d ((ST1NM + ST1KM) / 2 + (ST2NM + ST2KM) / 2 ... + (ST12NM + ST12KM) / 2) / 12

• ST1NM - the value of fixed assets at the beginning of the first month of the year;
• ST1KM - OS value at the end of the first month and so on.

Formula for determining the average annual value of fixed assets for calculating the property tax of organizations

It is specially provided exclusively for determining the property tax base. It uses the indicator of residual value at the beginning of each month that makes up the tax period. You will also need the final indicator of residual value at the end of the entire tax period. When we divide the received amount by the number of months, we will need to add 1. To the number making up the reporting period, that is, if you need to calculate the amount for the annual payment, you will need to divide by 13, and for quarterly payments, respectively, by 4, 7 , ten.

ST Wed-year. \u003d (ST1NM + ST2NM + ... + ST12NM + STKNP) / 13

• ST1NM - indicator of the residual value of assets on the 1st day of 1 month of the tax period;
• ST2NM - indicator of the residual value of assets on the 1st day of the 2nd month of the tax period;
• ST12NM - indicator of the residual value of assets on the 1st day of the last month of the tax period;
• STKNP - the final residual value at the end of the tax period (its last date is December 31 of the reporting year).

Theme 3. Fixed assets and production facilities

enterprises

The purpose of the lesson is to give students an idea of \u200b\u200bthe functioning of fixed assets and the formation of production capacity of the enterprise.

Practical Tasks :

The study of the types of valuation of fixed assets;

Determination of depreciation rates and depreciation deductions;

Calculation of indicators of use and efficiency of fixed assets;

Calculation of the production capacity of the enterprise.

Depending on the purpose, fixed assets are divided into fixed non-production and fixed production assets.

Fixed non-productive assets – these are objects of socio-cultural and domestic purposes, medical institutions, canteens, kindergartens, etc., that are on the balance sheet of the enterprise.

Basic production assets (OPF)   - means of labor that repeatedly participate in the production process and maintain their natural-material form for a long period, transfer their value to the manufactured products (services) in parts in the form of depreciation.

Fixed assets consist of material   and intangible   funds. According to the All-Russian Classifier of Fixed Assets (approved by resolution of the Government of the Russian Federation of January 1, 2002):

TO material OPF   include buildings; facilities; transmission devices; machinery and equipment, including power machines and equipment, working machines and equipment, measuring and regulating instruments and devices, computers and office equipment, tools; means of transport; production and household equipment; working, productive and pedigree cattle, perennial plantings and other types of material fixed assets;

(3.16)

where - the number of machine-shifts of equipment in the first shift;

https://pandia.ru/text/78/118/images/image051_0.gif "width \u003d" 48 "height \u003d" 25 src \u003d "\u003e - the number of machine-shifts of equipment operation in the third shift;

The number of installed equipment.

Depreciation- this is the process of gradually transferring part of the cost of OPF to manufactured products (works, services). In order to calculate depreciation, all OPFs are distributed among ten depreciation groups in accordance with its useful life. The useful life is the period during which the fixed asset or intangible asset serves to fulfill the objectives of the enterprise.

In order to calculate depreciation, all OPFs are distributed among ten depreciation groups:

When calculating depreciation, three indicators should be distinguished: depreciation rate, depreciation charges, depreciation fund.

Depreciation rate (https://pandia.ru/text/78/118/images/image053_0.gif "width \u003d" 81 "height \u003d" 45 "\u003e (3.20)

where is the annual depreciation rate,%;

https://pandia.ru/text/78/118/images/image055_0.gif "width \u003d" 23 "height \u003d" 23 "\u003e \u003d 10 years).

2) For used refineries:

https://pandia.ru/text/78/118/images/image057_0.gif "width \u003d" 21 "height \u003d" 24 "\u003e - the actual life of the OPF object, which should be indicated at the time of purchase, years.

Depreciation deductions   - this is the monetary expression of the transferred cost of OPF in the cost of production (work, services):

(3.22)

Depreciation deductions are made by enterprises on a monthly basis using one of the following methods:

1) the linear method;

2) by a nonlinear method.

The company applies the linear method of depreciation to buildings, structures, transmission devices included in the eighth to tenth depreciation groups, regardless of the timing of commissioning of these facilities. The company has the right to apply one of two methods to other fixed assets. Depreciation is charged for the depreciable property in accordance with the depreciation rate () determined for this object based on its useful life.

When applying the linear method, the amount of depreciation calculated for one month in relation to the depreciated property is determined as the product of its initial (replacement) value and depreciation rate determined for this object.

When applying the linear method, the depreciation rate for each depreciated property is determined by the formula:

(3.23)

where is the monthly depreciation rate,%;

https://pandia.ru/text/78/118/images/image061_0.gif "width \u003d" 139 "height \u003d" 57 "\u003e (3.24)

where https://pandia.ru/text/78/118/images/image063_0.gif "width \u003d" 21 "height \u003d" 17 "\u003e) of the enterprise (workshop) can be determined by the formula:

(3.25)

where - the number of units of the same type of equipment engaged in the implementation of the production program;

https://pandia.ru/text/78/118/images/image067_0.gif "width \u003d" 24 "height \u003d" 29 "\u003e - an effective fund of equipment operating time, hours;

https://pandia.ru/text/78/118/images/image069_0.gif "width \u003d" 121 "height \u003d" 84 src \u003d "\u003e (3.26)

where is the volume of production i- th product, pcs .;

https://pandia.ru/text/78/118/images/image072_0.gif "width \u003d" 25 "height \u003d" 25 src \u003d "\u003e - coefficient of performance standards;

https://pandia.ru/text/78/118/images/image073_0.gif "width \u003d" 15 "height \u003d" 16 src \u003d "\u003e - the number of item positions of manufactured products.

The production capacity of assembly sites (workshops) depends on the size of the assembled products and the duration of the assembly cycle:

https://pandia.ru/text/78/118/images/image075_0.gif "width \u003d" 53 "height \u003d" 28 "\u003e - usable area of \u200b\u200bthe plot (workshop), m2, determined by the formula:

(3.28)

where - the total area of \u200b\u200bthe plot (workshop), m2;

Auxiliary area (driveways, passages),%.

https://pandia.ru/text/78/118/images/image080.gif "width \u003d" 175 "height \u003d" 48 src \u003d "\u003e (3.29)

where is the area of \u200b\u200bthe product, determined by its dimensions, m2;

https://pandia.ru/text/78/118/images/image083.gif "width \u003d" 23 "height \u003d" 28 src \u003d "\u003e - the production cycle for assembling the product, days or hours.

When planning and accounting allocate:

1) input production capacity (at the beginning of the period - quarter, year) (https://pandia.ru/text/78/118/images/image085.gif "width \u003d" 35 "height \u003d" 24 src \u003d "\u003e);

3) average annual production capacity ():

(3.30)

where - the introduced production capacity during the planning period, rubles;

https://pandia.ru/text/78/118/images/image017_4.gif "width \u003d" 12 "height \u003d" 24 src \u003d "\u003e - operating time of the introduced production capacities from the moment of introduction to the end of the planning period, months .;

https://pandia.ru/text/78/118/images/image019_3.gif "width \u003d" 13 "height \u003d" 15 src \u003d "\u003e - the number of entries during the planning period;

https://pandia.ru/text/78/118/images/image090.gif "width \u003d" 23 "height \u003d" 24 src \u003d "\u003e) is determined by the formula:

where P   - planned or actual volume of output, rubles .;

The coefficient of planned use of the production area is determined by the formula:

https://pandia.ru/text/78/118/images/image093.gif "width \u003d" 32 "height \u003d" 25 "\u003e - the planned loading of the production area (the required number of square metro hours or metro days to complete the plan assembly), defined as:

(3.33)

https://pandia.ru/text/78/118/images/image096.gif "width \u003d" 152 "height \u003d" 32 src \u003d "\u003e (3.34)

Equipment load factor (https://pandia.ru/text/78/118/images/image098.gif "width \u003d" 104 "height \u003d" 57 "\u003e (3.35)

where - the estimated number of pieces of equipment, pcs .;

https://pandia.ru/text/78/118/images/image099.gif "width \u003d" 35 "height \u003d" 25 "\u003e up to an integer up, pcs.

Typical tasks with a solution

Task 1

The initial cost of OPF minus depreciation at the beginning of the year for the assembly shop is 1900 thousand rubles. Depreciation of OPF at the beginning of the year was 20%. From April 1, new funds worth 180 thousand rubles were put into operation, and from May 1 they were written off due to the complete depreciation of funds by 150 thousand rubles. The average annual depreciation rate for the workshop is 10%. To determine at the end of the year the initial and residual value of OPF and the coefficient of renewal of fixed assets.

Decision:

1. Define the initial cost of OPF at the beginning of the year:

https://pandia.ru/text/78/118/images/image102.gif "width \u003d" 283 "height \u003d" 24 src \u003d "\u003e

3. The average annual initial value:

https://pandia.ru/text/78/118/images/image104.gif "width \u003d" 223 "height \u003d" 41 src \u003d "\u003e

5. Residual value at the end of the year:

https://pandia.ru/text/78/118/images/image106.gif "width \u003d" 136 "height \u003d" 41 src \u003d "\u003e, i.e. 7.5%

Task 2

The monthly production program of the workshop is 5000 products. The complexity of turning operations - 0.65 standard hours, grinding operations - 0.2 standard hours. The operating mode of the equipment is two-shift. Planned compliance rate of 105%. Determine the estimated and actually accepted amount of equipment and the load factor of each equipment group; production capacity of the workshop, if the actual monthly fund of equipment time is 330 hours.

Decision:

1. Define the estimated amount of equipment:

Lathes "href \u003d" / text / category / tokarnie_stanki / "rel \u003d" bookmark "\u003e lathes.

https://pandia.ru/text/78/118/images/image109.gif "width \u003d" 140 "height \u003d" 41 src \u003d "\u003e. gif" width \u003d "200" height \u003d "44 src \u003d"\u003e pcs .

0 "style \u003d" margin-left: 5.4pt; border-collapse: collapse; border: none "\u003e

Indicators

measuring

Base year

Reporting year

1. The volume of marketable products

2. The average annual production capacity

3. The average annual cost of OPF

4. Actual hours worked (on average per unit of equipment) per year

5. Planned loss of working time for equipment repair

% of the regime fund

The number of days off and holidays in the previous and reporting years is 110 and 118 days, respectively, calendar - 365 days. Operating mode - in two shifts.

Task 3.6

The initial cost of the machine is 250 thousand rubles. After 6 years, the cost of such machines amounted to 150 thousand rubles, and the annual depreciation rate remained the same - 10%. Define:

1) the residual value at the beginning of the seventh year (thousand rubles);

2) the amount of losses from obsolescence (thousand rubles).

Task 3.7

In 2002 the company manufactured products in the amount of 984 million rubles, the average annual value of its fixed assets amounted to 400 million rubles. In 2003 RUB 895 million worth of products were produced; the average annual cost of OPF firms is 550 million rubles. Determine the change in capital productivity by years.

Task 3.8

On the machine, the initial cost of which is 120 thousand rubles. (annual depreciation rate of 12%), it was planned to produce 5000 units per year. details. Actual output was 6,200. details. Determine the planned and actual amount of depreciation deductions per one part.

Task 3.9

The initial cost of OPF enterprises at the beginning of the year amounted to 47 million rubles. During the year, machines and equipment worth 5 million rubles were put into operation. and equipment worth 3 million rubles was decommissioned. Depreciation of funds at the beginning of the year was 30%, the average annual depreciation rate for the year was 10%. Define:

1) the initial cost of OPF at the end of the year;

2) the amount of depreciation for the year;

3) the residual value of OPF at the end of the year.

Task 3.10

Based on the following data on the composition of fixed assets of enterprises, determine the structure of fixed assets.

Task 3.12

The company also acquired from 01.01.2002. put into operation 5 identical objects of computer technology for a total amount of 180 thousand rubles. (without VAT). The useful lives of the facilities are set at 5 years. On 01/01/2003 revaluation of fixed assets was carried out. In January 2003, the company decided to invest these fixed assets as a contribution to the authorized capital of a limited liability company at a contractual cost of 30,000 rubles. every.

Did the firm choose the revaluation method based on market value - 26 thousand rubles? for an object, or was revaluation using the indexing method more profitable for it? The values \u200b\u200bof the deflator index in 2002: I quarter. - 109.4%; II quarter - 106.6%; III quarter - 107.9%; IV quarter - 108.2%.

Task 3.14

Enterprise “A” acquired a previously used machine tool. The actual life of the previous owner was 3 years. The useful life of the machine is 10 years. The costs of the enterprise for the acquisition and installation of this machine are 50 thousand rubles. Determine the annual rate and amount of depreciation established by the company "A" for the acquired machine.

Task 3.15

The company acquired a fully depreciated fixed asset, having paid 70 thousand rubles. (without VAT). According to the commission and the findings of the invited expert, it can be used in the production process for two years. Does the enterprise have the right to accrue and write off depreciation for the cost of fixed assets on this object? If so, what is the annual depreciation charge?

Task 3.16

Determine the percentage of physical wear of the machine, if the useful life of it according to the technical documentation is 7 years, but in fact the machine was operated for 4 years. Using the above data, determine the percentage of physical deterioration of the machine, if it is additionally known that, according to expert evaluation, it can work for another 5 years.

Task 3.17

Calculate the residual value of the equipment after 5 years with a useful life of 10 years, the initial cost of 200 thousand rubles. when applying: 1) a linear method of calculating depreciation; 2) a method of reducing residue; 3) the method of writing off the value by the sum of the numbers of years of the useful life.

Task 3.18

The cost of OPF at the beginning of the year is 1900 thousand rubles. This year it is planned to put into operation fixed assets from June 1 to 250 thousand rubles., From August 1 - to 105 thousand rubles. and withdrawal from October 1 - 140 thousand rubles. The average annual depreciation rate is 8%. Determine the average annual value of fixed assets and the annual amount of depreciation.

Task 3.19

The initial cost of the machine is 200 thousand rubles. The machine has been in operation for 4 years. The annual depreciation charge is 20 thousand rubles. Define:

The annual depreciation rate;

Useful life of the machine;

Wear rate and shelf life at the end of the 4th year of operation.

Task 3.20

Depreciation deductions for the machine shop amounted to 250 thousand rubles. Over the year, the workshop manufactured products for 3 million rubles, which is 10% more than the plan envisaged. Determine the annual savings by reducing the share of depreciation by 1 RUB. manufactured products.

Task 3.21

Based on the enterprise indicators below, determine:

Indicators		Planned
The average annual production capacity (thousand rubles)
The cost of OPF (thousand rubles)
The cost of the active part of OPF (thousand rubles)
The proportion of the active part in the total volume of OPF (%)
The cost of existing equipment (thousand rubles)
The proportion of existing equipment in the cost of the active part of OPF (%)
Operating time fund of existing equipment (thousand machine hours)

1. deviations and growth rates for all indicators in the table;

2. the operating time of a unit of equipment and the return on assets of the active part of production assets;

Task 3.22

At the machine-building enterprise for the planning period, an increase in the volume of production and an increase in capital productivity with a constant capital-labor ratio is envisaged. Define:

1. the additional need of the enterprise in fixed assets;

2. the additional need of the enterprise in labor resources;

3. The level of capital productivity, providing a production program without additional fundraising.

The initial data for the calculation:

Base period	Planning period
Output (thousand rubles)	Return on assets (RUB / RUB)	Capital-labor ratio (rubles / person)	Increase volume of production	Return on assets (RUB / RUB)

Task 3.23

There are five units of lead equipment in the workshop. The maximum possible (useful) fund for the operating time of each unit is 330 hours per month. The standard laboriousness of product processing on this equipment is 2 hours. In June, three more units of the same equipment were put into operation, and in September one unit was eliminated. The actual volume of production for the year amounted to 10,000 products. Define:

1. annual production capacity of the workshop at the beginning of the year (pcs);

2. average annual production capacity (pcs.);

3. utilization rate of production capacity (%).

Task 3.24

At the enterprise, the duration of the work shift is 8 hours with planned downtime for repair work of 1 hour. According to the passport data, the hourly productivity of the machine is 100 products. The actual operating time of the machine was 6 hours, 300 products were produced. Define:

1. the coefficient of extensive use of equipment;

2. coefficient of heavy use of equipment;

3. coefficient of integral (in time and productivity) use of equipment.

Task 3.25

There are 100 machines in the workshop. The operation mode of the workshop is two-shift, shift duration is 8 hours. The annual output is 280 thousand products, the production capacity of the workshop is 310 thousand products. Determine the shift factor of the machines, the coefficients of extensive and intensive loading. It is known that in the first shift all machines work, in the second - 50% of the machine park, the number of working days in a year is 260, the actual work time of one machine per year is 4000 hours.

Task 3.26

There are 10 machines in the workshop. Operating mode - in two shifts. The cost of readjustment and repair of machine tools is 10% of the nominal time fund. The norm of time for the manufacture of one part is 2 hours. The average percentage of compliance is 115%. In fact, one machine worked during the year on average 3039 hours. Define:

1. nominal and actual fund of the working hours of the machines;

2. annual production of parts of this group of machines (production capacity);

3. the coefficient of extensive use of machine tools.

Task 3.27

Determine the production capacity of the site and the volume of output based on the following data:

There are 20 machines in the workshop area;

The time norm for processing one product is 0.5 hours;

Operating mode - two-shift;

Shift duration - 8 hours;

The number of non-working days in a year is 107;

Regulated equipment downtime - 3% of the operating time fund;

The utilization of machines is 0.85.

Task 3.28

Determine the output and average annual capacity of the site and the volume of output if: production capacity at the beginning of the year is 18,200 thousand rubles. products; the planned increase in production capacity: from April 1 - 400 thousand rubles., from July 1 - 340 thousand rubles., from November 1 - 300 thousand rubles .; the planned retirement of production capacity: from June 1 - 120 thousand rubles., from September 1 - 180 thousand rubles.

Task 3.29

The company has the opportunity to apply accelerated depreciation for 50% of its fixed assets. The cost of the company depreciation was 10%. It is necessary to determine how the use of accelerated depreciation will affect the costs of the company. Under what conditions will accelerated depreciation benefit the firm?

Task 3.30

Will the company require additional funds for equipment if it expects to increase output by 12% and eliminate equipment downtime due to the lack of orders amounting to 10% of the working time last year?

Task 3.31

There are three groups of machine tools in the workshop of an engineering plant: grinding - 5 units, planing - 11 units; revolving - 12 units. The rate of time for processing a unit of product in each group of machines, respectively: 0.7 hours; 1.2 h; 1.6 hours. Determine the production capacity of the workshop, if it is known that the operating mode is two-shift, the shift duration is 8 hours, the regulated equipment downtime is 7% of the operating time fund, and the number of working days in a year is 265.

Task 3.32

The weaving factory operates in two shifts, the number of looms at the beginning of the year is 500. Since April 1, 70 machines have been installed, since August 1, 40 machines have been retired. The number of working days per year is 250, the planned percentage of downtime for repairing one machine is 5%, the productivity of one machine is 4 m of fabric per hour, the production plan is 7,500 thousand m. Calculate the production capacity of the fabric manufacturing plant and its utilization rate.

Task 3.33

The total area of \u200b\u200bthe workshop is 640 m2, of which the auxiliary area (for maintenance and domestic premises, walkways, driveways) is 35%. During the quarter (66 working days), the workshop collects 280 products; assembly cycle of one product 14 days. The area occupied by one product during assembly is 12 m2. The workshop operates in two shifts. Determine the utilization rate of the production area of \u200b\u200bthe workshop.

Task 3.34

Determine the shift work of the equipment of the processing section of the tractor gear of the driveshaft under the following conditions: quarterly launch program 38500 pcs .; the planned loss of time in the operation of the equipment 5%. The equipment fleet at the site and the unit time standards are as follows:

Operation number
Number of machines
Norm of piece time, min.

Test questions to the topic

1. Give the concept of fixed assets and intangible assets?

2. What are the types of valuations of OPF and what are they used for?

3. What is the essence of the physical and moral depreciation of OPF, factors influencing them?

4. What is the essence of depreciation of fixed assets?

5. Give the concept of depreciation rate.

6. What is the purpose of the depreciation fund?

7. What are the main indicators characterizing the level of use of OPF?

8. What is the production capacity of the enterprise?

9. What is the average annual production capacity and how to calculate it?

Section 2. Formation of property and use of the main factors of production

Theme 2. Fixed assets of the enterprise

Practical work

Goal:   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 in them. To achieve this goal it is necessary to solve a number of tasks: Master the methods for calculating the coefficients characterizing the structure of fixed assets of the enterprise Learn to calculate different types of value of fixed assets of the enterprise; To master modern methods of calculating depreciation rates and depreciation deductions; Learn to evaluate the effectiveness of the use of fixed assets of the enterprise; Learn to determine the economic profitability of a leasing transaction.

Tasks for the development of methods for calculating the coefficients characterizing the structure of fixed 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, retirement and growth of fixed assets.

Task 1

Formulation of the problem:

The basic production assets of the enterprise at the beginning of 2005 amounted to 3,000 thousand rubles. During the year, fixed assets in the amount of 125 thousand rubles were introduced, 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 assets at the end of the year is the value of fixed assets at the beginning of the year, taking into account changes that occurred in their structure for that year:

(1)

where F to ;

F cc

F to   - the value of fixed assets at the end of the year, rubles.

Substituting the values \u200b\u200bknown from the problem conditions, we calculate the value of fixed assets at the end of the year

Ф к \u003d 3000 + (125 - 25) \u003d 3100 thousand rubles.

Answer:   the value 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 basic production assets in the amount of 150 thousand rubles. so 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 update rate is one of the indicators that are used to analyze the changes in the structure of fixed assets.

Knowing the cost of fixed assets of the enterprise at the end of the year, as well as how many fixed assets were introduced, the coefficient of renewal of fixed assets can be calculated by the formula:

where F cc   - the value of the introduced fixed assets, rubles .;

F to   - the value of fixed assets at the end of the year, rubles.

The coefficient of renewal of fixed assets will be:

Thus, over the year, our company experienced a five percent renewal of fixed assets.

Answer:   the coefficient of renewal of fixed assets is 0.05.

Task 3

Formulation of the problem:

The basic production assets of the enterprise at the beginning of 2005 amounted to 3,000 thousand rubles. During the year, fixed assets in the amount of 300 thousand rubles were liquidated. Calculate the coefficient of disposal of fixed assets.

Technology for solving the problem:

The fixed asset retirement rate is calculated by the formula:

,

where F vyb

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

We calculate the coefficient of disposal of fixed assets:

Thus, the company was liquidated 10% of fixed assets.

Answer :   fixed asset retirement rate is 0.1.

Task 4

Formulation of the problem:

During the year, the enterprise introduced fixed production assets in the amount of 150 thousand rubles, and liquidated in the amount of 100 thousand rubles. Calculate the growth of fixed assets of the enterprise in monetary terms.

Technology for solving the problem:

The growth of fixed assets is calculated as the difference between newly introduced and liquidated funds according to the formula:

F pri \u003d f vv - f vyb.

Substituting the data known from the condition, we obtain:

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:

During the year, the growth of fixed assets at the enterprise amounted to 80 thousand rubles. the value of fixed assets at the end of the year - 4000 thousand rub. Calculategrowth rate of fixed assets.

Technology for solving the problem:

The growth rate is another indicator that, along with the coefficients of renewal and retirement, is used to analyze changes in the structure of fixed assets.

The growth rate of fixed assets is calculated as the ratio:

,

where F pri   - growth of fixed assets in monetary terms, rubles .;

F to   - the value of fixed assets at the end of the year, rubles.

Accordingly, the growth rate of fixed assets:

Answer :   fixed assets growth amounted to 2%.

Tasks for the valuation of fixed assets of the enterprise

The valuation of fixed assets involves the determination of the initial, replacement and residual value. In further calculations, the value of the average annual value of fixed assets may be needed.

Two methods can be used to calculate the average annual cost. According to the first method, the commissioning and disposal of fixed 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 acquiring equipment is 90 thousand rubles, transportation and installation costs - 10 thousand rubles. The commissioning and commissioning of new equipment will cost the enterprise 5 thousand rubles. Determine the initial cost of fixed assets of the enterprise.

Technology for solving the problem:

Initial value of fixed assets F pincludes the cost of their acquisition T o   taking into account the costs associated with the commissioning of a new asset 3 centuries. These costs include transportation, installation and, if applicable, commissioning costs:

In our case, the initial cost of fixed assets will be equal to

F p   \u003d (90 + 10 + 5) \u003d 105 thousand rubles.

Answer :   the initial cost of fixed assets is 105 thousand rubles.

Task 2

Formulation of the problem:

The initial cost of equipment for the enterprise is 100 thousand rubles. equipment operation period - 8 years. the average annual growth rate of labor productivity in the industry is 3%. Determine the replacement cost of fixed assets.

Technology for solving the problem:

Replacement cost of fixed assets F rev   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 release of 2000, the year of revaluation of 2005, which means t= 5).

The replacement cost of fixed assets taking into account their revaluation in our task is equal to:

Answer : replacement cost of fixed assets equals 78940 rubles.

Task 3

Formulation of the problem:

The initial cost of fixed assets of the enterprise is 100 thousand rubles. equipment operation period - 8 years. Determine the residual value of fixed assets if the depreciation rate for this equipment is 10%.

Technology for solving the problem:

The initial cost, reduced by the transferred value, represents the residual value of fixed assets F ost. Therefore, to solve this problem, we use the following formula:

where ON THE   - depreciation rate;

t explo   - the period of operation of fixed assets.

Substituting the data known from the conditions of the problem, we obtain:

Answer : the residual value of fixed assets is 20 thousand rubles.

Task 4

Formulation of the problem:

The cost of fixed assets of the enterprise at the beginning of 2005 amounted to 7825 thousand rubles. During the year, four activities were carried out both for the commissioning and the disposal of fixed assets. They are reflected in the table. 1.

Technology for solving the problem:

The average annual value of fixed assets dedicated to the beginning of the period is calculated by the formula:

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

F   i   - the cost of fixed assets at the beginning of the i-month, starting in February (i \u003d 2) and ending in December (i \u003d 12);

F to   - the value of fixed assets at the end of the year, rubles.

As you know from the conditions of the problem, the cost of fixed assets at the beginning of the year is 7825 thousand rubles.

To calculate the value of fixed assets at the end of the year, we define what the growth of fixed assets is equal to. As mentioned above, it is calculated as the difference between the newly introduced and liquidated funds. The cost of newly introduced fixed assets is

Fc \u003d 60 + 80 + 100 + 15 \u003d 255 thousand rubles.

The cost of liquidated fixed assets is

F select \u003d 3 + 8 + 10 + 7 \u003d 28 thousand rubles.

The growth of fixed assets, thus, is

F pri \u003d 255 - 28 \u003d 227 thousand rubles.

The cost of fixed assets at the end of the year is calculated according to the formula (2):

F to \u003d7825 + 227 \u003d 8052 thousand rubles.

The cost of fixed assets at the beginning of February did not change, since no changes in their structure occurred. therefore Ф 2 \u003d Ф н \u003d 7825 thousand rubles.

In March, fixed assets of 60 thousand rubles were introduced. and eliminated by 3 thousand rubles., therefore F 3\u003d 7825 + 60 - 3 \u003d 7882 thousand rubles.

Until June, no changes in the structure of fixed assets took place, therefore Ф 4 \u003d Ф 5 \u003d 7882 thousand rubles.

In June, fixed assets of 80 thousand rubles were introduced. and eliminated - by 8 thousand rubles., therefore Ф 6 \u003d 7882 + 80 - 8 \u003d 7954 thousand rubles.

In this way, we calculate the cost of fixed assets by the end of the year. We enter these data in table. 2:

i

F   i

Substituting the results of our calculations in formula (9), we obtain the value of the average annual value of fixed assets at the beginning of the year:

Answer : the average annual value of fixed assets dedicated 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 value of fixed assets, timed to the end of the period.

Technology for solving the problem:

The average annual value of fixed assets dedicated to the end of the period is calculated by the formula:

where F cc   - the cost of newly introduced fixed assets, rubles;

F vyb   - the cost of disposing (liquidated) fixed assets, rubles .;

t 1   - the period of operation of the introduced fixed assets (for example, if new fixed assets were introduced from October 1 of the accounting year, then, ceteris paribus, they worked three months this year, that is, t 1 \u003d 3);

t 2   - the period of operation of the liquidated fixed assets (for example, if the liquidated fixed assets were decommissioned from July 01 of the accounting year, then they worked six months, that is, t 2 \u003d 6);

i \u003d 1, nwhere n is the total number of measures for the implementation of fixed assets;

j \u003d 1, m, where m is the total number of measures for the elimination of fixed assets.

The algorithm for calculating the sums of products of the cost of fixed assets (in thousand rubles) and the period of their operation (in months) can be represented in the table.

The month in which the event took place to change the structure of funds (on the 01th day)			F cv t 1	F vyb		F vyb (12-t 2)

Substituting the known values \u200b\u200bin the formula for calculating the average annual value of fixed assets at the end of the period, we obtain the following:

Answer : the average annual value of fixed assets, timed to the end of the period, is 7952.67 thousand rubles.

Comparing the results obtained in the calculation process for the first and second methods (answers to tasks 4 and 5), we see that they differ by almost 10%. This is due to the fact that when calculating the second method, the average annual value deviates downward, since the average annual value of all cash fixed assets participating in the process is not taken into account on a monthly basis, but only the value of the funds entered and debited from the balance sheet is taken into account.

Tasks for calculating depreciation rates and depreciation deductions using modern methods

Depreciation in cash expresses depreciation of fixed assets and is charged to production costs (cost) based on depreciation rates.

Depreciation charges on fixed assets are charged from the first month following the month of acceptance of the object for accounting, until the full repayment of the value of the object or its deduction from accounting in connection with the termination of the right of ownership or other property right.

Task 1

Formulation of the problem:

in a linear (proportional) way.

Technology for solving the problem:

According to the linear (proportional) method, an equal depreciation rate is accrued during any period of operation of fixed assets.

To calculate the depreciation rate, use a formula of the form:

So, A \u003d 100 * 0.1 \u003d 10 thousand rubles.

Answer : the annual amount of depreciation deductions calculated by the linear method is 10 thousand rubles. per year for the entire period.

Task 2

Formulation of the problem:

The company acquired an object of fixed assets worth 100 thousand rubles. with a useful life of 10 years. Determine the annual amount of depreciationway to reduce the balance.

Technology for solving the problem:

The method of reducing the balance of depreciation is otherwise called the accelerated method, since the bulk of depreciation is in the first years of service of the equipment.

The calculation of the annual amount of depreciation is based on the residual value of fixed assets and depreciation rates.

The basis for calculating depreciation rates On the   the accelerated method (with a value of the acceleration coefficient equal to 2) is the formula:

where   i- the year for which we calculate depreciation, i \u003d 1, n (n is the depreciation period);

A j   - depreciation for the previous billing year period.

For example, for the first year of service of an object And 1 \u003d 100 * 0.2 \u003d 20 thousand rubles.; for the second, respectively, And 2 \u003d (100 - 20) * 0.2 \u003d 16 thousand rubles. and so on.

For clarity, the calculation results are summarized in table. 4.

Year of operation	Amortization Amount for the Past Period A j, thousand roubles.	The annual amount of depreciation A ithousand roubles.	Residual value, thousand rubles

With the non-linear method, depreciation is gradually reduced and there is no full write-off of the cost of equipment or buildings. Therefore, if the residual value of the equipment has reached 20% of the original, 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 useful use of equipment: its residual value became less than 20% of the original and amounted to 16.8 thousand rubles. This amount is divided by the remaining useful life (3 years) and is evenly written off: 16.8 / 3 \u003d 5.6 thousand rubles / year.

Answer : the annual amount of depreciation deductions calculated by the reduced balance method is presented in table. 4.

Task 3

Formulation of the problem:

The company acquired an object of fixed assets worth 100 thousand rubles. with a useful life of 10 years. Determine the annual amount of depreciationby the sum of the number of years of useful life.

Technology for solving the problem:

Write-off of cost is carried out , based on the initial cost of fixed assets and the annual ratio, where in the numerator is the number of years remaining until the end of the service life of the object, and in 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 conv \u003d 1 + 2 + 3 + ... + 10 \u003d 55years.

The annual rate of depreciation for the method of writing off the value for the sum of the number of years of useful life in the first year will be equal to N a \u003d 10/55 \u003d 18.2%; in the second year 16.4% and so on. Multiplying these values \u200b\u200bby the initial cost of fixed assets, we get the amount of annual depreciation.

Present the results in table. 5.

Useful life	On the, %	A, thousand rubles

Answer : the annual amounts of depreciation deductions calculated by the write-off method for 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 1,500 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 production (work).

Technology for solving the problem:

The annual rate of depreciation in proportion to the volume of production (work) is calculated by the formula:

where About - the volume of production (work) in physical terms in the reporting period;

About Amounts   - the estimated volume of products (works) for the entire useful life of fixed assets.

The amount of depreciation for the reporting period is proportional to the volume of production (work), calculated by multiplying the initial cost of fixed assets by the rate of depreciation.

From the condition, the volume of work in the reporting period is 50 thousand km. The initial cost of the acquired property, plant and equipment is 150 thousand rubles. Estimated volume of products (works) for the entire useful life: 1,500 thousand km. Based on these raw data, we get: 150. (50/1500) \u003d 5 thousand rubles.

Answer : the amount of depreciation for the period, calculated in proportion to the volume of production (work), will be5 thousand rubles

Task 5

Formulation of the problem:

Unit Price   makes up C about \u003d 6 thousand rubles.

The values \u200b\u200bof 3 rem costs associated with maintaining this equipment in working condition are given in table. 6.

ABOUTlimit the economically viable equipment life.

Technology for solving the problem:

It is known that as the service life of fixed assets increases, the annual depreciation deductions decrease as the rate of depreciation deductions N   a. The longer the service life of the equipment, the less depreciation charges. However, an increase in the service life of the equipment is accompanied by an increase in the cost of its repair. The economically viable equipment life is determined by that year (T eo)when the 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:

The basis for calculating the depreciation rate is the ratio

On the = 1 / T. At service life T \u003d 1   depreciation rate is 1 year, total costs 6 thousand rubles., with a service life T \u003d 2   year depreciation rate is 0.5, total costs 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:

Z sum \u003d 6. 1/3 + 0.5 \u003d 2.5 thousand rubles.

The results of the remaining calculations are presented in table.

Year of operation
Costs, thousand rubles
A i, thousand rubles
Z sum, thousand roubles.					1,95

Thus, the economically viable equipment life T eo \u003d 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 9 years old. Determine the annual effective fund of the operating time of this equipment.

Technology for solving the problem:

As the equipment ages, the potential of its operating time decreases, that is, depending on the number of years of operation, the annual effective fund of the equipment’s operating time decreases.

Annual effective unit of equipment operating time   F teff   in one shift with an age of up to 5 years does not change and is 1870 hours, where 0.1 is the fraction of the time allotted for repairs. As the age of the equipment increases, the annual time fund decreases annually by 1.5% for equipment aged 6 to 10 years, by 2.0% - by the age of 11 to 15 years, and by 2.5% - by the age of more than 15 years (according to Burbelo O.Statistical methods for assessing equipment potential // Bulletin of statistics? 1992. No. 8).

where t f - the age of the equipment.

Considering the above, the annual effective fund of the operating time of our equipment will be equal to 1758 hours:

F t eff   \u003d 1870 (1 -) \u003d 1758 h.

Answer : annual effective equipment operating time fund of 1758 hours

Task 7

Formulation of the problem:

The equipment park of the enterprise consists of 30 units, of which equipment is 4 years old - 12 units .; 12 years - 12 units, 17 years - 6 units. Determine the annual effective fund of the operating time of the equipment park.

Technology for solving the problem:

To calculate the annual effective fund of equipment operating time, we use the formula:

where F teff   - annual effective fund of equipment operating time, in hours;

F tefi   - annual fund of the operating time of a unit of equipment I–Thage group;

i=1, m   (m is the number of age groups);

n i – number of pieces of equipment in I–Thage group .

First, focusing on the explanations (18), the data for problem 6, we determine the annual fund of the operating time of a unit of equipment I–Thage group F tefi:

t f \u003d 4 years: F tefi   \u003d 1870 h.

t f \u003d 12 years: Ф teffi \u003d1870 (1 -) \u003d 1655 hours

t f \u003d 17 years: F tefi\u003d 1870 (1 -) \u003d 1449 h.

Now, using the 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 \u003d 50,994 hours

Answer :   the annual effective fund of the operating time of the equipment park is 50,994 hours.

Task 8

Formulation of the problem:

The equipment park of the enterprise consists of 30 units, of which equipment is 4 years old - 12 units .; 12 years - 12 units, 17 years - 6 units. Determine the annual effective fund of the operating time of the equipment fleet 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 park in this problem is defined as the product of the annual fund of the operating time of a unit of equipment of middle age () on the number of pieces of equipment in the park n.

So, the average age of our equipment fleet:

Now we are calculating the annual operating time fund of our equipment park:

F teff   \u003d 1870 (1 -) x 30 \u003d 52 061 h.

Let us compare the result with what was obtained from the results of calculations 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 of such an error is not approved.

Answer :   the annual effective fund of the operating time of the equipment park is52 061 h

Tasks for assessing the efficiency of use of fixed assets of the enterprise

The efficiency of using fixed assets is assessed by general and private indicators. The most general indicator reflecting the level of use of fixed assets is considered to be capital productivity.

There are several methods for calculating return on assets. The most common is the method of calculating the value of gross output, i.e., comparing the value of gross output (VP) andthe average annual value of fixed assets. However, this method does not take into account the impact of material costs on the value of capital productivity. Other methods include the use of: commercial products, own, clean and conditionally clean products, profit. Private indicators include the coefficients of extensive and intensive use of fixed assets, the coefficient of integrated use of fixed assets, shift factor, etc.

Task 1

Formulation of the problem:

The workshop installed equipment worth 20,000 thousand rubles. On May 1, equipment was commissioned in the amount of 30 thousand rubles .; From November 1, equipment worth 25 thousand rubles was retired. The company produced products in the amount of 700 thousand units. at the price of 50 rubles / unit Determine the amount of capital productivity of equipment.

Technology for solving the problem:

Capital productivity is the value of manufactured products per one ruble of the average annual value of fixed assets.

To calculate the capital productivity of the equipment in this case, it is advisable to use the following formula:

where In f -actual output in monetary terms;

–   the average annual value of fixed assets, thousand rubles

The actual output is determined by multiplying the total volume of output by its price:

In f \u003d 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 value at the end of the year will be presented in the form of a table:

The month in which the event took place to change the structure of funds (on the 01th day)			F cv t 1			F vyb (12-t 2)

Thus, the average annual value of fixed assets at the end of the year will be equal to:

Substituting the resulting values \u200b\u200bof the actual output and the average annual value of fixed assets, we obtain the desired value of capital productivity of the equipment:

Answer :   return on assets equals 1.75 rubles.

Task 2

Formulation of the problem:

The company produces 700 thousand units. products. the production capacity of the equipment on which these products are manufactured is 750 thousand units. Determine the coefficient of heavy use of equipment.

Technology for solving the problem:

The coefficient of intensive use of equipment ( K int) characterizes the use of equipment by capacity, therefore it is defined as the ratio of the actual productivity of the equipment to the normative:

To int \u003d P f / P n

where P f - the actual performance of the equipment;

P n - regulatory performance.

Substituting the performance values \u200b\u200bknown 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:

In the workshop of the instrument-making plant, 150 machines were installed. The operation mode of the workshop is two-shift. All machines work in the first shift, and only 50% in the second shift. Determine the shift factor of the machines.

Technology for solving the problem:

The shift factor is the ratio of the number of spent machine tool changes per day to the number of installed equipment:

where M day -daily capacity of the workshop, in machine tools ;

M -standard power, in machine tools.

We calculate the value of the shift coefficient:

Answer :   coefficient of equipment shift is 1.5.

Task 4

Formulation of the problem:

In the workshop of the instrument-making plant, 150 machines were installed. The operation mode of the workshop is two-shift. All machines work in the first shift, and only 50% in the second shift. The average age of the machines is 9 years. Determine the coefficient of extensiveuse of machine tools.

Technology for solving the problem:

We calculate the annual effective fund of the operating time of a unit of equipment in one shift:

F   teff = 1870 {1 –   ) \u003d 1785 h.

The annual fund of the operating time of all machines in one shift:

Given two shifts, we obtain the value of the maximum possible fund of equipment operating time:

F max   \u003d 2 x 1785 x 150 \u003d 535 500 h.

The actual operating time of one machine per year:

F t = 1785 x (150 + 75) \u003d 401 625 h.

The coefficient of extensive use of equipment ( To ext) characterizes the use of equipment over time, therefore it is defined as the ratio of the actual fund of the equipment’s operating time to the maximum possible in these production conditions:

.

Now we calculate the coefficient of extensive use of equipment for the conditions of our task:

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:

Coefficient of integrated use of equipment K integr   defined as the product of the coefficients of extensive To ext   intense K int   use of equipment and comprehensively characterizes its operation in time and productivity (power):

In our problem, integr \u003d 0.75 x 0.93 \u003d 0.7.

Answer :   coefficient of integral use of equipment is 0.7.

Task 6

Formulation of the problem:

The company produced gross output in the amount of 3 million rubles. The share of material costs including depreciation is 0.6. The average annual value of fixed assets at the end of the year is 1.5 million rubles. Determine the return on assets for clean products.

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. (H)including depreciation (A):

F OD \u003d 1.2 / 1.5 \u003d 0.8.

Answer : return on assets for clean products is 0.8.

Tasks for determining the economic benefits of a leasing transaction

Leasing is a form of long-term rental of machinery, equipment and other types of property with periodic payment of its value.

The leasing rental form is the most progressive and has several advantages for both the lessor and the lessee. It is implemented on the basis of a contract, which reflects all the conditions that allow the lessor to transfer the leased object to the other party, the lessee, for a fee. The agreement sets out in detail and clearly all the main articles in order to eliminate disagreements.

Task 1

Formulation of the problem:

Considering a long-term lease (for a period oft=5 years) of equipment with an initial value of C p \u003d 30 thousand rubles. Depreciation rate N a \u003d 0.125. Benefits for the tenant are not provided. Determine the price of a 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 – a fraction of the depreciation rate for maintaining machinery in working condition (R = 0,5);

D add   - the share of surcharges, which at a rate of profit equal to the rate of depreciation, is taken equal to 1.0;

To cash   - coefficient taking into account property tax:

To cash \u003d (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] \u003d 44 508 rubles.

Answer:   The price of the leasing contract is 44 508 rubles.

Task 2

Formulation of the problem:

A leasing contract under the price of 44 508 rubles is considered. for long term rent (t = 5 years) of equipment with an initial value of C p \u003d 30 thousand rubles. Depreciation rate N a \u003d 0.125, net income standard N BH \u003d 0.11; lessor's expenses C yar \u003d 12550 rub., annual interest rate for a loanD = 0.1. Benefits for the tenant are not provided. Assess how much this transaction is economically beneficial for the landlord, for the tenant.

Technology for solving the problem:

A leasing transaction is economically justified:

• for the lessor, provided that the actual amount of net income (BH f)exceeds its normative value (N BH):

BH F\u003e N BH;

• for the tenant, provided that the loan amount for the acquisition of the leased equipment (the initial price of the equipment, taking into account the loan rate) exceeds the cost of the license contract, i.e. C cr\u003e C l

The actual net annual income of the lessor from this transaction will be:

Bh f= (44 508 - 12550 ) / 5 \u003d 6392 rub.

Landlord regulatory net annual income:

N BH\u003d 30,000 x 0.11 \u003d 3300 rubles.

This leasing transaction is beneficial for the lessor, since there is an excess of actual net income over the standard value.

Capital investments for the purchase of leased equipment, taking into account the loan rate, are calculated by the formula.

The average annual total accounting value of fixed assets (fixed assets, funds) is calculated by accountants for the following purposes:

• preparation of appropriate accounting and statistical reporting,
• determination of property tax base;
• achievement of internal goals of a managerial and financial nature.

The full carrying amount of fixed assets represents the initial price of an item, which is adjusted for the amount of revaluation (depreciation). Revaluation may be caused by reconstruction, retrofitting, modernization, completion and partially carried out liquidation.

In operation, fixed assets are subject to wear and tear, while they completely or partially lose their original properties. For this reason, the calculation of the average annual value of fixed assets affects the calculation of residual value.

The residual value is calculated by subtracting the amount of depreciation from the amount of the initial cost.

Fixed assets, as a rule, transfer their value to finished products for a sufficiently long period, which may include several cycles. For this reason, the organization of accounting is organized in such a way that there is a one-time reflection and preservation of the original form, including price losses over time.

Before you consider the formula for calculating the average annual value of fixed assets, you should consider the classification of fixed assets.

The main production assets (funds) include:

• Buildings, which are architectural objects that are designed to create working conditions (garage, warehouse, workshop, etc.).
• Buildings, which include objects of an engineering and construction type, which are used to carry out the transportation process (bridge, tunnel, track devices, water supply system, etc.).
• Transmission devices (electric power transmission, gas and oil pipelines).
• Machines and equipment (press, machine tool, generator, engine, etc.).
• Measuring devices.
• Electronic computing and other equipment.
• Vehicles (locomotive, car, crane, loader, etc.),
• Tool and inventory.

To calculate the average annual value of fixed assets apply the following formula:

C \u003d Spn + (Svb * World Cup) / 12 - (Svbh World Cup) / 12.

Here C Mon - the initial cost of the OS,

Svv - the cost of the introduced OS,

Chm - the number of months of operation of the introduced OS,

Svb - the cost of retired OS,

Chmv - the number of months of disposal,

The formula for calculating the average annual value of fixed assets uses all indicators at the initial cost, which is developing at the time of acquisition. If an organization has revalued fixed assets, then the cost is accepted at the date of the last revaluation.

The formula of the average annual value of fixed assets on the balance sheet

The formula for calculating the average annual value of fixed assets can be calculated according to the balance sheet. This method is used in determining indicators of profitability of the enterprise.

The formula for calculating the average annual value of fixed assets on the balance sheet is the sum of the indicators for the line of the balance sheet “Fixed assets” at the end of the reporting year and at the end of the base year (previous), then the amount is divided by 2.

For the calculation according to the formula, information from the balance sheet is used, which covers transactions not only for the period as a whole, but also for each month separately.

The formula for calculating the average annual value of fixed assets on the balance sheet is as follows:

C \u003d R + (W × HM) / 12 - / 12

Here R is the initial cost of the OS,

W is the value of the operating system entered,

FM - the number of months of operation of the input OS,

D is the cost of the OS liquidation,

L is the number of months of operating OS retirement.

In recent years, due to the steady growth of the product range and the pace of its renewal, the nature of industrial enterprises has changed. Management of the enterprise became impossible without effective planning of its activities and monitoring the implementation of plans. Satisfying consumer demands required accelerating the organization of new products, i.e. flexible development of enterprises. The elements of the flexible development of the enterprise should include the process of production of competitive products in the conditions of limited financial capabilities using all available resources.

Under the market conditions, when developing new areas of activity, the ideology of budgeting as an element of strategic control becomes the main instrument of corporate governance.

Budgeting the company - the basis of financial management and the economic regulator of relations between its structural divisions and the external environment - is one of the main factors for ensuring competitiveness.

The means of production at the disposal of the plants are divided into means of labor (buildings, machinery, machine tools) and objects of labor (materials, semi-finished products, fuel, locomotives and wagons).

Means of production form production assets, which are divided into fixed and circulating.

Basic production assets (OPF) are means of labor that fully or partially retain their natural-material form for many production cycles (usually years) and transfer their value to finished products in parts, as they wear out.

The results of modern production are increasingly determined by updating and improving production assets and depend on the degree of their use.

Fixed assets according to the composition, purpose, functions performed in the production process are usually divided into the following groups that characterize their structure: buildings, structures, transmission devices, machinery and equipment, vehicles, tools, production and household equipment.

By their role in the production process, the active and passive parts of fixed assets are distinguished.

Active fixed assets are tools that directly affect output, i.e. involved in the transformation of objects of labor into finished products. These are machines and equipment installed in the main workshops of enterprises, adjustable instruments and devices, tools.

Passive fixed assets are considered those that ensure the normal functioning of the active part of the funds. These are buildings, roads, power plants that feed working machines with electricity, transmission devices that deliver this energy, vehicles.

The initial cost of fixed assets is expressed in the prices of their acquisition or commissioning. At these prices, take into account fixed assets in the balance sheet of the enterprise and calculate depreciation. The initial cost of equipment included in fixed assets consists of the purchase price, transportation costs for delivery and costs of construction and installation works (construction of the foundation, installation and debugging).

The replacement cost is the cost of reproduction of fixed assets. It takes into account the same costs as the initial cost, but in modern conditions, and allows you to compare the volume of fixed assets by enterprises. For these purposes, periodically conduct an inventory and revaluation of fixed assets.

The full (initial and replacement) value is the value of fixed assets in a new, unworn condition. At full cost, funds are recorded on the plant balance sheet throughout the entire period of their operation.

The residual value is calculated as the difference between the full initial cost and the amount of depreciation. It expresses that part of the value of fixed assets, which has not yet been transferred to the cost of products manufactured with their help, and is determined by the formula:

F srg \u003d F ng + (F cc * n) / 12 - Ф select *   (12 - p) / 12, (1.1)

where f srg - the average annual value of fixed assets;

F ng - initial (book) value of fixed assets;

F cc   - the cost of fixed assets entered;

p - the number of months of operation of introduced / retired fixed assets;

F select - liquidation value;

Capital productivity is determined by the ratio of the volume of output to the value of fixed assets, calculated by the formula:

F depart \u003d V sun   / F srg , ( 1.2)

where f rest - return on assets;

V sun   - volume of output;

F srg - the average annual value of fixed assets.

Capital intensity - is the inverse indicator of capital productivity and shows the number of fixed assets required for production per 1 ruble. It is determined by the formula:

F capacity   \u003d F srg / V sun , (1.3)

where f capacity - capital intensity.

The capital-labor ratio shows the share of fixed production assets per worker, that is, it characterizes the level of provision of production personnel with the means of production. It is calculated by the formula:

F thief   \u003d F srg / H cn , (1.4)

where f thief - capital-labor ratio;

H cn   - payroll headcount.

Return on sales - an indicator of the financial performance of the organization, showing how much of the organization’s revenue is profit. Moreover, as a financial result in the calculation, various profit indicators can be used. It is determined by the formula:

R \u003d P / S * 100%, (1.5)

where R is the return on sales;

P - profit from sales;

C is the cost.

Calculations of the average annual value of fixed assets are made according to the balance sheet. In turn, this indicator serves as the basis for calculating the performance indicators of the use of fixed assets and studying the dynamics of changes in their value.

Of great importance in the system of indicators for assessing the movement of fixed assets is the characteristic of the intensity of their updating.

To do this, calculate the coefficient of renewal of fixed assets for a certain period:

TO update   \u003d F enter   / F con. g , . ( 1.6)

where k o6n   - update rate;

F enter - the value of newly introduced (received) fixed assets for a certain period;

F con. g. - the value of fixed assets at the end of the year (period) for which fixed assets are analyzed.

The process of updating fixed assets involves studying the nature of their disposal. Assessment of this process is carried out by the coefficient of disposal of fixed assets for a certain period:

TO select   \u003d F select   / F the beginning , ( 1.7)

where k you6   - retirement rate;

F select   - the cost of retiring fixed assets for a certain period;

F the beginning   - the value of fixed assets at the beginning of the same period.

The processes of renewal and disposal of fixed assets should be mutually evaluated. To do this, study the growth rate of fixed assets:

TO pri   \u003d (Ф enter   - f select ) / F ng , ( 1.8)

where k pri   - the growth rate of fixed assets;

F ng   - the value of fixed assets at the beginning of the period.