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Plan

Introduction

1. Efficiency of use of fixed assets in the enterprise

1.1 Concept, composition and classification of fixed assets

1.2 Accounting and valuation of fixed assets

1.3 Physical and moral wear and tear of fixed assets

2. Characteristics of factors of the external and internal environment of the enterprise

3. Project of measures to improve the efficiency of use of fixed assets

Conclusion

List of used literature

Introduction

The fixed assets of an enterprise form part of their material and technical base, the growth and improvement of which is the most important condition for increasing the volume of trade turnover, profits and increasing their technical equipment.

A feature of fixed assets is their high cost and long service life, as well as a relatively dynamic change in their technical level as a result of scientific and technological progress, which leads to their depreciation. All this determines certain requirements both for the nature of the acquired fixed assets and for their operation.

Fixed assets must have high productivity and efficiency in use, versatility, and operational reliability.

For independent producers working for the market, regardless of their form of ownership, the question of the effective use of fixed assets is a question of their existence and well-being.

Fixed assets of an enterprise are means of labor that are repeatedly involved in the production process without changing their natural material form, and transfer their value to the finished product in parts as they wear out.

Having a clear understanding of the role of each element of fixed assets in the production process, their physical and moral wear and tear, factors influencing the use of fixed assets, it is possible to identify methods and directions by which the efficiency of using fixed assets and production capacities of the enterprise is increased, ensuring a reduction in production costs and growth in labor productivity.

In the conditions of market relations, issues related to fixed assets such as the technical level, quality, and reliability of products come to the fore, which entirely depends on the quality of the equipment and its effective use. Improving the technical qualities of labor tools and equipping workers with them provides the bulk of the increase in efficiency production process.

Fixed assets are heterogeneous in their composition. In this regard, there is a classification of them: according to their role in the production process, functional purpose, forms of ownership, methods of participation in production, sales and organization of consumption of products, and by affiliation.

During operation, fixed assets are subject to wear and tear. The amount of depreciation of fixed assets is determined based on the cost and amortization period. Depreciation charges are one of the main sources of reproduction of fixed assets.

The development of fixed assets of trading enterprises occurs due to the growth and renewal of fixed assets. Growth is an accumulation or increase in physical terms. Renewal of fixed assets is the replacement or modernization of existing means of labor with new, more advanced technical ones.

Fixed assets are one of the most important indicators economic activity enterprises, the profit of any commercial company directly depends on their level.

The goal of the course project is to develop measures to improve the efficiency of use of fixed assets.

1 . Efficiencyuse of fixed assets in the enterprise

1.1 Concept, composition and classification of fixed assets

Fixed assets are means of labor that are repeatedly involved in production cycles, while maintaining their natural form. The cost of fixed assets is transferred to the manufactured product in parts as they wear out.

Depending on the scope of operation, fixed assets are divided into production and non-production.

The production fixed assets of enterprises include all means of labor that participate in the production process, create conditions for its implementation, and serve for storing and moving objects and products of labor.

Non-productive fixed assets of enterprises include objects social sphere: housing and communal services, education, culture, healthcare, physical culture and social security.

Production fixed assets play an extremely important role in the activities of the enterprise, determining the production program, range and quality of products. Therefore, enterprises are undergoing a process of renewal and qualitative improvement of fixed production assets. This is achieved in two ways:

Technical re-equipment and reconstruction of existing enterprises and modernization or replacement of obsolete fixed assets with new ones that meet the current level of development of equipment and technology;

Creation of fixed assets of a higher technical level during the construction of new and expansion of existing enterprises.

According to the composition, purpose and functions performed in the production process, production fixed assets are divided into the following groups:

Buildings - buildings and structures in which the processes of main, auxiliary and auxiliary production take place, as well as administrative buildings and utility buildings. Their cost includes the cost of life support systems for buildings (heating, plumbing, electricity, ventilation, etc.).

Structures are engineering and technical objects that perform technical functions in servicing the production process, but are not associated with changes in the subject of labor (tunnels, overpasses, railways in-plant transport, drains, etc.).

Transmission devices - electrical, heating networks, communication lines, gas networks, steam pipelines and other devices that are not integral part buildings.

Machinery and equipment:

Power machines and equipment - generators, electric motors, steam engines and turbines, internal combustion engines, power transformers, distribution boards, etc.;

Working machines and equipment - metal and woodworking machines, presses, hammers, thermal equipment, etc.;

Computer Engineering;

Other machines and equipment not included in the listed groups that perform certain technical functions (equipment for automatic telephone exchanges, fire escapes, fire engines, etc.).

Vehicles are means for moving people and goods around the enterprise.

Tool - means involved in the production process: all types of tools: used in manual labor or installed on machines (service life - more than 1 year, cost - over 100 times the size minimum size monthly salary).

Industrial equipment and accessories - work tables, workbenches, fences, fans, tanks, racks, etc.

Household equipment - photocopiers, tables, cabinets, typewriters and etc.

The classification of production fixed assets is important for accounting, planning and studying their structure, which is characterized by the share individual species funds in their total value.

Depending on their participation in the production process, fixed assets are divided into active and passive parts.

The active part of fixed production assets includes: power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, vehicles, tool.

The passive part of fixed production assets includes: buildings, structures, transmission devices, production and household equipment.

The ratio of these two parts of fixed production assets is important economic importance. It is the active part of fixed assets that determines the technical level and production capabilities of the enterprise: production capacity, level of mechanization and automation, labor productivity. Therefore, a decisive sign of improving the structure of fixed assets is an increase in the share of their active part.

Different industries have different structures of fixed production assets (including the ratio of active and passive parts), which is determined by the specifics of the industries. Thus, in the extractive industries there is a significant share of structures and transmission devices (in the oil industry about 66%, in the coal industry 60%). The manufacturing industries have the largest share of buildings: in fixed assets of light industry - 52.3%, mechanical engineering and metalworking - 41.8%, food industry - 37.8% and chemical industry - 33.5%. Transmission devices make up a significant share of the main production assets of the energy industry.

Almost all industries are complex in nature, i.e. consist of separate sub-sectors in which specialized enterprises operate. Therefore, the structure of the main production assets sub-sectors and enterprises may differ from the structure of the industry to which they belong. This is also explained by the specifics of production processes.

1.2 Accounting and valuation of fixed assets

Accounting for fixed assets is carried out in accordance with their classification and structure in in physical terms and in monetary terms.

Accounting in physical terms is necessary to determine:

Production capacity of the enterprise;

Technical composition of fixed assets, i.e. ratios various types equipment, production space and quantity of equipment;

Degree of physical deterioration of fixed assets;

To plan the reproduction of fixed assets.

The starting material for accounting for fixed assets in physical terms (volume of buildings (m 3), number of pieces of equipment (pcs.), etc.) is the data from the annual inventory of fixed assets and technical passports, which indicate specifications fixed assets.

Accounting for fixed assets in monetary terms is necessary:

To determine the total value of fixed assets;

Determining the dynamics, composition and structure of fixed assets;

Establishing the degree of wear and tear and depreciation;

Preparation of product cost calculations;

Determination of indicators for the use of fixed assets;

Planning for expanded reproduction of fixed assets.

Due to the duration of operation of fixed assets, their gradual wear and tear and changes during this time in the conditions of reproduction, there are several methods for monetary valuation of fixed assets:

a) at original cost;

b) at replacement cost;

c) at original or replacement cost, taking into account depreciation (residual value).

The initial cost of fixed assets includes the actual costs of their acquisition or construction, delivery and installation at prices of the year in which these assets were put into operation. For a separate object (element) of fixed assets, this indicator is calculated using the formula

First=Sob+Sm+Ztr, (1.1)

where First is the initial cost of fixed assets at the beginning of the operation period, rub.;

Total - cost of purchased equipment, tools, inventory, rubles;

cm - cost installation work, rub.;

Ztr - transportation costs, rub.

Since during the operation the value of the enterprise's fixed assets changes as a result of the introduction of new assets and the disposal of part of the existing ones, the total initial cost of fixed assets is calculated at the beginning of the planning year, at the end of this year and on average for the year (based on monthly accounting data).

The initial cost of fixed assets at the end of the year (Skperv) can be calculated using the formula

Skfirst=First+Sinput+Spinout, (1.2)

where First is the initial cost of fixed assets at the beginning of the planning period, rub.;

Summary - the cost of fixed assets put into operation in the planning year, rubles; depreciation cost cost calculation

Withdrawal - the cost of fixed assets decommissioned in the same year, rub.

The average annual initial cost of fixed assets (First average) is determined by the formula

First Wed= First+ SvyodM 1/12 - SvyodM 2/12, (1.3)

where M 1 and M 2 are the number of months of use of newly introduced or retired fixed assets, respectively.

The disadvantage of valuing fixed assets at historical cost is that manufacturing costs and prices for fixed assets change over time, so identical items of fixed assets purchased at different times have different valuations. A mixed assessment of fixed assets makes it difficult to analyze their size and structure for individual enterprises and distorts indicators of the dynamics of fixed assets at enterprises and in the industry. In addition, with this assessment method, the degree of depreciation of fixed assets is not visible.

Replacement cost is the valuation of fixed assets at modern prices, i.e. at prices valid at the time of valuation. Replacement cost shows how much it would cost to create fixed assets in modern conditions. When revaluing fixed assets at replacement cost, as a rule, the full replacement cost is determined, as well as depreciation of fixed assets (moral and physical).

Residual value is the original (book) value of fixed assets minus depreciation, which has not yet been transferred to the finished product. the amount of depreciation is determined by the amount of depreciation charges.

Valuation of fixed assets at residual value is of great economic importance, since it makes it possible to resolve the issue of the feasibility of further operation of low-productivity equipment and write-off of obsolete machines, equipment, devices and their removal from production.

1.3 Physical and moral wear and tear of fixed assets

Any objects included in fixed assets, except land, are constantly subject to physical and moral wear and tear during their operation or simply storage. That is, after a certain period of time, under the influence of physical forces, technical and economic factors they gradually lose their properties (or become unusable) and assume a state in which their further exploitation is either completely impossible or unprofitable. This means that over time they cannot continue to perform their functions due to technical problems, frustration or economic disadvantage. Physically deteriorated objects can be repaired, but sometimes the cost of repair, taking into account other factors, becomes unprofitable. Obsolescence of fixed assets manifests itself differently than physical wear and tear. Previously released fixed assets in their design, performance, maintenance and operating costs are always inferior to their newest counterparts due to technical progress. Consequently, from time to time there is a need to replace old copies with modern ones, while physical wear and tear is not the main factor. IN modern economy the need for replacement is largely determined by obsolescence and economic factors.

There are two types (forms) of obsolescence:

Obsolescence of the first type (form) is the loss of part of the value of machines without corresponding physical wear and tear as a result of cheaper production of these machines under new conditions (using the achievements of scientific and technological progress). Obsolescence of this type is caused by a decrease in working hours for the production of the same machines of the same design.

Obsolescence of the first type is associated not with the service life of equipment, not with the degree of its physical wear and tear, but with the pace of technical progress, leading to a decrease in the cost of manufacturing products due to increased labor productivity in the industry producing new fixed assets.

With obsolescence of the first type, the consumer value of fixed assets does not change. There are no design changes in the new machines, similar to the previous ones; The performance of the equipment also remains the same. Only the value of fixed assets changes.

Obsolescence of the second type is a reduction in the service life of existing machines and equipment, due not to a decrease in their productivity or power (these characteristics usually remain at the same level as when they were put into production), but to the fact that the further operation of old machines compared to new ones leads to high production costs.

Wear detection methods:

1. physical wear and tear is determined based on the service life of fixed assets.

If=(Tf: Ap) x 100%, (1.4)

Where If is physical wear and tear;

Tf - actual service life of fixed assets, years;

Ap - standard service life, years.

2. Obsolescence of the first type is determined based on the ratio of book value and replacement costs.

IIm=[(Fb-Fv)/Fb] 100%, (1.5)

Where IIm is obsolescence of the first type;

Fb - book value, rub.;

Fv - replacement cost, rub.

3. Obsolescence of the second type is determined by comparing the replacement cost of equipment, taking into account wear and tear, with the original cost.

IIm=[(Fb-Fv)/Fb] 100%, (1.6)

Where IIIm is obsolescence of the second type;

FB - initial cost of obsolete equipment, rub.

Depreciation of fixed assets

Depreciation is the gradual transfer of the cost of a fixed asset to the cost of products (works, services).

Depreciation must be charged for each fixed asset item on a monthly basis, starting from the month following the month when the fixed asset item was put into operation.

Depreciation accrual stops on the 1st day of the month following the month when the fixed asset item is completely depreciated or written off from the organization’s balance sheet (sold, liquidated, etc.).

Depreciation must be charged over the entire useful life of the fixed asset. The approximate service life of fixed assets is given in the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1). In it, all property is divided into 10 groups:

If the classification does not indicate the useful life of the purchased fixed asset, then you can establish it yourself (for example, based on the expected service life of the fixed asset.).

If the equipment is fully depreciated, but the organization continues to use it, there is no need to charge depreciation on such equipment.

Depreciation in accounting should be reflected in the credit of account 02 and the debit of the corresponding cost (expense) account:

debit 08 (20,23,25,26,29,44,91.2,97) credit 02 - depreciation of fixed assets has been accrued.

In accounting, depreciation is not charged for the following fixed assets:

For housing facilities (if they are not used to generate income);

For external improvement projects and other similar forestry and road facilities;

For other fixed assets, the consumer properties of which do not change over time (for example, land plots and environmental management facilities).

When taxing profits, depreciation accrued on fixed assets is not taken into account:

Purchased with budget funds targeted financing(except for property received during privatization);

Budgetary organizations;

Non-profit organizations (if these fixed assets were acquired at the expense of targeted funds and are used to carry out non-profit activities).

Fixed assets with a cost of no more than 10,000 rubles per unit can be written off as expenses as they are put into operation without depreciation.

Depreciation for accounting purposes and for tax purposes is calculated differently.

Calculation of depreciation for accounting purposes

There are 4 ways to calculate depreciation of fixed assets:

Linear;

Reducing balance method;

The method of writing off value by the sum of the numbers of years of useful life;

The method of writing off the cost is proportional to the volume of products (works).

When calculating depreciation, you can use one of the above methods. The chosen method of calculating depreciation must be applied throughout the entire useful life (that is, service life) of the fixed asset.

The straight-line method of calculating depreciation involves evenly accruing depreciation over the useful life of the fixed asset.

When calculating depreciation using the reducing balance method, the annual depreciation rate is determined not on the basis of the original cost, but on the residual value of the fixed asset at the beginning of each reporting year.

2. Characteristics of factors of the external and internal environment of the enterprise

A production cooperative (artel) is a voluntary association of citizens on the basis of membership for joint production or other economic activities based on their personal labor and other participation and the association of property shares by its members (participants).

Law and constituent documents The cooperative may provide for the participation of legal entities in its activities. The main activities are production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services. Legal entities, being members of a production cooperative, can participate in its activities by performing any work or services.

Members of a cooperative bear subsidiary liability for its obligations in the amount and in the manner prescribed by the laws on production cooperatives. The corporate name of a cooperative must contain its name and the words “production cooperative” or “artel”. The legal status of production cooperatives, the rights and obligations of their members are regulated by Art. 107-112 Civil Code of the Russian Federation and Federal law dated May 8, 1996 No. 41-FZ "On production cooperatives". The specifics of the creation and activities of agricultural cooperatives (production, processing, servicing agricultural producers) are established by the Law on Agricultural Cooperation.

The founding document of a production cooperative is the charter, approved by the general meeting of its members.

A production cooperative is not created authorized capital, and the property in its ownership is divided into shares of its members. The charter may establish that a certain part of the owned property constitutes indivisible funds used for the purposes determined by the charter of the cooperative. A member of a cooperative is obliged to pay at least 10% of the share contribution by the time of registration of the cooperative, and the rest - within a year from the date of registration. The profit of the cooperative is distributed among its members in accordance with their labor participation, unless a different procedure is provided by law and the charter of the cooperative. The property remaining after the liquidation of the cooperative and satisfaction of the claims of its creditors is distributed in the same manner (Article 109 of the Civil Code of the Russian Federation).

A member of a cooperative has the right to leave the cooperative at his own discretion, and he must be paid the value of the share or given property corresponding to his share. A member of a cooperative may be expelled from the cooperative by decision general meeting in case of failure to fulfill or improper fulfillment of the duties assigned to him by the charter, as well as in other cases provided for by law and the charter of the cooperative.

If it is necessary to foreclose on the share of a cooperative member for his personal debts and if there is a lack of his property, it is allowed to foreclose on his share in the manner prescribed by law and the charter (Article 111 of the Civil Code of the Russian Federation).

The highest governing body of a cooperative is the general meeting of its members. In a cooperative with more than fifty members, a supervisory board may be created, which exercises control over the activities of the executive bodies of the cooperative. The last ones are the board and (or) the chairman of the cooperative. The executive bodies carry out the current management of the cooperative's activities. Only members of the cooperative can be members of the supervisory board and board of the cooperative, as well as the chairman of the cooperative. A member of a cooperative cannot simultaneously be a member of the supervisory board and a member of the board or chairman of the cooperative. A member of the supervisory board or executive body may be expelled from the cooperative by decision of the general meeting in connection with his membership in a similar cooperative. The exclusive competence of the general meeting of members of the cooperative includes: changing the charter of the cooperative; the formation of a supervisory board and termination of the powers of its members, as well as the formation and termination of powers of the executive bodies of the cooperative; admission and exclusion of members of the cooperative, approval of annual reports and balance sheets of the cooperative and distribution of its profits and losses; decision on reorganization and liquidation of the cooperative.

By unanimous decision of its members, a production cooperative can be transformed into a business partnership or society.

The wage system for workers is time-based and bonus. Time-based bonus wages are a wage system in which a bonus of a certain percentage to the tariff schedule or to another meter is added to the amount of earnings at the tariff.

The functional structure is based on the principle of specialization of organizational substructures according to functional characteristics (preventive and repair work, R&D, marketing, supply, etc., i.e. homogeneous types of activities). Each specialized functional substructure reports accordingly to the person in Senior Management responsible for that area of ​​activity. Each senior manager is delegated authority within the boundaries of the function performed. The performance of individual functions on specific issues is assigned to specialists. Specialists of the same profile are united in structural units of the management system and make decisions that are mandatory for production units. Thus, along with the linear one, a functional organization also operates. The performers are in double subordination. Thus, the worker is obliged to simultaneously follow the instructions of his line manager and functional specialist.

Thus, functional organizational structure management consists of several specialized linear structures subordinate to the first person of the company. At the same time, following the instructions of functional bodies (departments of planning, accounting, production maintenance, etc.) within the limits of their competence is mandatory for linear units.

With a functional management structure, the line manager has the opportunity to deal more with issues operational management, because functional specialists free him from solving special issues. But control commands come from many functional services into one production division or to one performer, and therefore the problem of mutual coordination of these commands arises, which creates certain difficulties. In addition, the responsibility of performers for fulfilling their duties is reduced, since responsibility for the operation of the facility is actually assigned to many performers.

Therefore, the scope of application of the functional management structure is limited to small and medium-sized enterprise operating services with big amount specialized work.

Serial production, a type of production organization characterized by the simultaneous production at an enterprise of a wide range of homogeneous products, the production of which is repeated over a long period of time. The greatest distribution of S. and. has in mechanical engineering and metalworking. Products are produced in batches for products, and in batches for parts. The production of series of products of the same standard size is usually repeated at regular intervals. When series of machines are relaunched, changes are often made to the design and technological preparation of production, the organization of workplaces, and the qualifications of workers are improved. S.p. makes it possible to unify the designs of parts and products and achieve typification technological processes and equipment.

Depending on the size of the series, large-scale, medium-scale and small-scale production are distinguished.

In large-scale production, products are manufactured continuously in large volumes over a period usually exceeding a year. The company specializes in the production of fully developed products or individual components and parts. The enterprise's workshops are specialized according to subject matter, and workplaces are specialized according to homogeneous operations. In such production, specialized equipment, production lines and automation equipment (conveyors, feeders, etc.) are widely used. Large-scale production makes it possible to organize all preparatory operations on a scientific basis, separating them into independent stage. To the group preparatory operations include the design of a product, its individual parts, the development of new technological processes, and the manufacture of tools and fixtures. Large-scale production is approaching mass production in nature.

In medium-scale production, specialization is limited to a narrower range, and production lines and workshops have subject and technological specialization. Pre-production, as a rule, is also separated from the main production process. Medium-scale production includes, for example, machine tool and engine building, many types of rolled ferrous and non-ferrous metals.

Small-scale production is a transitional form from single production to the production of products in small batches. The production of products or individual parts, as a rule, is not repeated. Series sizes are unstable, and sales are limited by existing orders or contracts. For this reason, the production of some types of products is stopped relatively quickly and the development of new ones is being established. Small-scale production includes the production of certain types of rolled products and alloys for special purposes, small batches of products, machines intended for experimentation under various conditions, etc. Small-scale production differs from pilot production, the production of which is, as a rule, limited to the production of one sample.

The technical and organizational features of industrial production provide a number of economic advantages compared to individual production: shortening the production cycle, improving product quality, increasing labor productivity, and reducing costs. These factors ensure increased efficiency of social production.

Preparation of initial data for calculations:

Economic modeling influences the event on technical and economic indicators.

Calculation of the annual staff salary fund is carried out according to formula 2.1

where ZP is the annual wage fund, rub.;

N - number of employees, people;

MWP - monthly average wage, rub.

Table 2.1 - Calculation of the annual wage fund

12*11*6000=792000 rub.

Calculation of costs for production and sales of products (actual version) is presented in table 2.2. The table contains the amount of the staff wage fund. According to Appendix I, in accordance with the task number, the salary intensity value, expressed as a percentage, is accepted. Salary intensity shows the share of wages in total amount costs and is calculated using formula 2.2.

Where WE- wage intensity of products, %;

ST- costs of production and sales of products, rub.

Salary intensity of production 26%

The annual wage fund is 792 thousand rubles.

From formula 2.2, the wage intensity and annual wage fund are known. From here we find the amount of costs. The wage intensity of production is equal to 26%, the annual wage fund (Table 2.1) is 792 thousand rubles, then the costs will be equal to 2308 thousand rubles. The cost structure is found. Cost structure is the share of costs in the total. The overall result is taken as 100%. For example, the share of other costs in the overall total is in proportion:

2308 thousand rubles. - 100 %

185 thousand rubles. - X %

x =8015 thousand rubles.

Table 2.2 - Calculation of costs for production and sales of products

The calculation of revenue from the sale of products is determined from the ratio expressed by the formula

Where Z- costs per 1 ruble of sales revenue, rub;

VP- revenue from product sales, rub.

From this formula we know the amount of costs (2308 thousand rubles) and the cost per 1 ruble of sales revenue is 0.96 rubles. Then the proceeds from the sale will be 2404 rubles. The calculation is performed in table 2.3

Table 2.3 - Calculation of revenue from product sales

The calculation of the volume of production is carried out based on the ratio of the average price, revenue from sales of products and sales volume of products (formula 2.4)

Where SC- average price of 1 unit of production, rub.;

ODA- sales volume of products in natural units of measurement.

Let it be accepted that the price of 1 table is 6000 rubles. Then the volume of production and sales will be equal to 401 units. The calculation is summarized in table 2.4.

Table 2.4 - Calculation of production volume

Calculation of labor productivity is carried out according to formula 2.5 and is performed in table 2.5

Where PT- labor productivity of 1 employee, rub.;

H- number of working personnel, people.

Table 2.5 - Calculation of worker productivity

Calculation of costs per 1 unit of production is carried out according to formula 2.6 and the results are entered in table 2.6

Costs for the entire production output are taken according to table 2.2.

Where ZTed- costs for 1 unit of production, rub.

Table 2.6 - Calculation of costs per 1 unit of production

Calculation of profit from sales and profitability of products is carried out using formulas 2.7 and 2.8. The calculation results are entered in table 2.7

Where P- profit from product sales, rub.

Where R- product profitability, %.

Table 2.7 - Calculation of profit from sales and profitability of products

Calculation of the average annual cost of fixed assets and indicators of the efficiency of their use.

The relationship between the average depreciation rate of fixed assets and the average annual cost of fixed assets is expressed by formula 2.9

Where ON- average depreciation rate of fixed assets, %;

OS- average annual cost of fixed assets, rub.;

A- the amount of depreciation of fixed assets for the entire output, rub.

The amount of depreciation for the entire production output is 508 thousand rubles.

The average depreciation rate for fixed assets is 13%.

Capital productivity is calculated using formula 2.10, capital-labor ratio is 2.11, capital return is 2.12.

Where FO- capital productivity, rub.

Where FV- capital-labor ratio, rub./person.

Where FR- capital return, %.

Calculation of the average annual cost of fixed assets and indicators of their use is carried out in table 2.8

Table 2.8 - Calculation of the average annual cost of fixed assets and indicators of their use

Calculation of average balance working capital and indicators of their use.

The value of the average balance of working capital is determined by formula 2.12, which reflects the relationship between Revenue from the sale of products and the working capital turnover ratio. Working capital turnover ratio is 2.6.

Where Kobs- working capital turnover ratio;

OBS- average balance of working capital, rub.

The proceeds from the sale are 2,404 thousand rubles, the turnover ratio is 2.6. We find that the average balance of working capital will be 925 thousand rubles.

The period of turnover of working capital is determined by formula 2.14, profitability - by formula 2.15

Where Pobs- period of turnover of working capital, days.

Where Robs- profitability of working capital, %.

Calculations using formulas 2.13 - 2.15 are summarized in table 2.9

Table 2.9 - Calculations of the average balance of working capital and indicators of their use

The initial data for economic modeling of the impact of the event on the technical and economic indicators of the enterprise are entered in Table 2.10

Table 2.10 - Input data for economic modeling

3. Project of measures to improve the efficiency of use of fixed assets

I propose to improve the standards and methods for calculating depreciation, the system of revaluation of fixed assets and indexation, and introduce measures of economic incentives and control over the targeted use of depreciation charges. The enterprise is given freedom to choose the depreciation model and methods of its calculation.

The advantages of accelerated depreciation are that it allows:

Insure enterprises against losses associated with obsolescence and stimulate the introduction of more advanced technology;

Accelerate the renewal of fixed assets and protect them from inflation, increase the competitiveness of products and more.

With accelerated depreciation, various calculation methods are used, including: the method of two-fold decreasing depreciation charges (double rate method) and the sum of annual figures method (sum of years method). They are called accelerated depreciation methods because... they accelerate the accrual of depreciation; when used, the amount of depreciation charges at the beginning of the life of a fixed asset is greater than when using the straight-line depreciation method. But this excess is compensated by smaller deductions as the service life expires. The amount of all depreciation accrued over the service life is always the same and equal to the depreciable cost of the object.

The method of double decreasing depreciation charges, or regressive, has become most widespread. It determines depreciation expense based on a fixed percentage of the residual book value of fixed assets. In this case, the maximum rate is two times higher than the depreciation rate used for uniform depreciation calculation; the decreasing balance method, which involves doubling the depreciation rate in the first year of operation, deducting 20% ​​of the residual value in the second year, etc.; the "sum of numbers" or "sum of years" method or the "cumulative method", in which the depreciation rate is calculated by dividing the number of years (hours) remaining until the service life of the capital asset by the sum of the years of service of this capital.

The regression principle underlying these methods will make it possible to charge increased depreciation in the first year, and subsequently reduce it. This will allow 2/3 of the cost of the funds to be depreciated over half their service life.

Providing enterprises with the choice of calculating depreciation will help create a flexible depreciation policy that will stop the savings of obsolete equipment and quickly accumulate cash resources for the renewal of fixed assets.

With regard to the problem of classification of fixed assets, it should be noted that in connection with the creation of various means of mechanization and automation of managerial labor, the creation of new types of equipment, some clarification of the existing classification of fixed assets is required. The current classification provides for a subgroup “Computer technology”, which includes only part of the means of mechanization and automation of managerial work. The remaining funds belong to other groups (subgroups). For example, telephone and telegraph communications are classified as other machines and equipment, and typewriters, copying and duplicating machines, and others are classified as household equipment.

This distribution shows the discrepancy between the functional purpose of the means of mechanization and automation of managerial labor and their actual functional purpose.

I propose to make changes to the type classification of fixed assets.

The subgroup “Computer technology” should be renamed “Information technology” and take into account all the means of mechanization and automation of managerial work used for management processes at the enterprise.

Changing the classification will make it possible to more accurately take into account the functional purpose of fixed assets when distributing them into classification groups, and will make it possible to more fully identify the significance of individual groups in the production process and the nature of their changes.

In addition to the proposed projects, I also propose to update computer equipment and software, primarily in the accounting department of the enterprise.

Available computer equipment does not meet the requirements for modern accounting software products. Suffice it to say that the accounting department has two computers with a capacity of 1.5 and 3.2 GB. On such computers, it’s not like not installing the most meager accounting program impossible, they don’t even have enough space to store accounting information.

After analyzing various options software accounting, I suggest the program "1C: Accounting 8".

Automated accounting is not just accounting using computer equipment. As practice has shown, accounting automation is effective only when it increases efficiency and improves the quality of accounting at the enterprise. Automation requires achieving the following goals:

Increasing the efficiency of accounting;

Increasing the efficiency of accounting;

Reducing the number of accounting errors;

Increasing the amount of information obtained from accounting;

Streamlining accounting.

If such improvements do not occur, then automation is pointless - it will not bring the final result, but in itself the transition from filling out paper journals-orders to pressing computer keys is not an improvement, it is just a replacement. This situation should rather be called “pseudo-automation”. At the same time, it is not clear why a lot of money was spent on computers, programs and implementation.

Thus, we can say that accounting automation is a process in which, as a result of transferring accounting to a computer, efficiency increases and the quality of accounting in an enterprise improves. This means that before making a decision to automate accounting, you should highlight what and how this automation should improve in accounting; this will be the goal of automation.

A common stereotype is that accounting automation leads to a reduction in accounting staff, which leads to fear of automation and sometimes sabotage. Despite the fact that, at first glance, everything is logical - part of the work is taken over by the computer, which displaces human accountants, the stereotype is erroneous. The fact is that the number of accountants required in the accounting department depends only on the number of primary documents processed by the accounting department (invoices, cash orders, bills, etc.), and the number of primary documents does not depend on whether accounting is automated or not, it depends on the volume of business transactions In the organisation. In addition, it forms Extra time to conduct various types of economic analyzes that serve to develop measures to improve the efficiency of the enterprise as a whole. Thus, automation of accounting does not reduce the number of accountants needed in accounting.

It should be noted that most software developers financial analysis ensured that the text of automatically generated conclusions looks quite coherent. In addition, it can be downloaded to text editor, edit a little, print it out and put it on the director’s desk. However, some programs allow you to adjust the level of detail of the presentation, giving the user the opportunity to choose what information and in what detail should be included in the report.

The effectiveness of accounting automation is characterized by a number of indicators, the main of which are:

Increasing labor productivity of accounting employees,

Reducing labor intensity and cost of accounting,

Improving the quality of accounting information processing,

Reducing reporting timeframes.

Table 3.11 - Project of measures to introduce moral incentives

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Analysis of technical and economic indicators of the enterprise. Accounting policy of Klia-auto LLC. Analysis of the intensity and efficiency of use of fixed assets, assessment of production capacity and reserves for increasing the enterprise's output.

Indicators of the efficiency of use of fixed assets reflect the ratio of the financial results obtained by the organization and the fixed assets used to achieve these results.

The efficiency of use of fixed assets is characterized by the ratio of the growth rate of output and the growth rate of the cost of fixed assets, as well as indicators of capital productivity, capital intensity, capital-labor ratio and capital profitability.

The general indicator is return on assets - the volume of products produced per year or other period per 1 ruble. cost of fixed assets. It can be expressed by the formula

where FO - capital productivity, rub.;

II - production output, thousand rubles;

F - average annual initial (replacement) cost of fixed assets, thousand rubles.

Indicators of gross, marketable, and sold products can be used as the volume of production when determining capital productivity. Indicators of capital productivity, calculated on the basis of sales volume and commercial output, make it possible to judge a more accurate efficiency of the use of fixed assets at the enterprise.

When calculating capital productivity, it should be borne in mind that the cost of fixed assets takes into account own and leased assets; Fixed assets that are under conservation or leased to other enterprises are not taken into account. This indicator can be calculated using fixed assets taken at both initial and residual values. However, regardless of the basis for calculating capital productivity, the content of the indicator is not without a number of shortcomings that must be taken into account in business practice and economic analysis. This indicator is not measurable in time, since the numerator includes the annual volume of production, and the denominator indicates fixed assets, individual elements of which have different service lives, but in all cases exceeding the annual period of time. In addition, the accepted volume of production cannot be considered as a value proportional to the size of fixed assets, due to the fact that it depends on the use of fixed assets during the day, on the annual operating mode, etc. When calculating capital productivity, the passive part of fixed assets, which is weakly related to production output, is also taken into account.

Changes in the level of capital productivity are influenced by a number of factors that can be grouped as follows (Fig. 7.1).

The efficiency of using fixed assets is also judged by such an indicator as the dynamics of capital intensity.

Rice. 7.1.

Capital intensity - an indicator inverse to capital productivity. It reflects the need for fixed production assets and characterizes the cost of fixed assets per unit cost of output:

To determine the provision of fixed assets and their use, indicators of capital-labor ratio and technical equipment of labor are also used.

Capital-labor ratio expresses the ratio of the average annual cost of fixed assets to average number workers. It can be represented by the formula

where FV is capital-labor ratio, thousand rubles;

CR - average number of employees, people.

It reflects the degree to which workers are provided with the means of labor (fixed assets)

Technical equipment is calculated as the ratio of the average cost of production machinery and equipment to the number of workers in the longest shift.

The most objective assessment of capital productivity (CF) can be obtained if we consider the indicators of capital productivity in relation to indicators of labor productivity and capital-labor ratio of workers:

where IT is labor productivity, thousand rubles.

Thus, capital productivity can be represented as the quotient of dividing the labor productivity of workers by the capital-labor ratio; therefore, capital productivity is directly proportional to labor productivity and inversely proportional to its capital-labor ratio. Therefore, to increase capital productivity, it is necessary that the growth rate of labor productivity outstrip the rate of growth of its capital-labor ratio.

To analyze the efficiency of using fixed assets, we will compile a table. 7.6.

The use of fixed assets in an enterprise is considered effective if the relative increase in output or profit exceeds the relative increase in the value of fixed assets for the period under review. According to the data of the analyzed enterprise, the volume of production and the cost of fixed assets have increased in dynamics: the growth in production volume was 168.65%, and the increase in the residual value of fixed assets was 100.15%. Thus, the growth in output volume is higher than the growth in the cost of fixed assets, which indicates their efficient use.

Table 7.6. Indicators of efficiency in the use of fixed assets of an enterprise

According to the company's data, it is clear that the capital productivity of fixed assets has increased from 2.72 rubles. up to 4.58 rub. by 1.86 rub. The increase in capital productivity in the stated period was a consequence of the excess growth rate of workers' labor productivity over the growth rate of their capital-labor ratio.

Using the technique of valuable substitutions, we will determine the influence of labor productivity and capital-labor ratio of workers on the change in capital productivity for the analyzed period (Table 7.7).

Table 7.7.

The growth in capital productivity of fixed assets during the analyzed period amounted to 1.8613 rubles, including due to an increase in labor productivity from 90.7401 thousand rubles. up to 152.3624 thousand rubles. - by 1.8484 rubles, due to a decrease in the capital-labor ratio of workers from 33.3388 thousand rubles. up to 33.2445 thousand rubles. - by 0.0129 rub. Thus, the influence of extensive factors was 0.69%, intensive - 99.31%.

Changes in the capital productivity of fixed assets, in addition to labor productivity and its capital-labor ratio, are influenced by a variety of factors. The level of this indicator depends on the productivity of the equipment, the shift ratio, the cost of a unit of equipment, the share of machinery and equipment in the total cost of funds. Changes in the level of material costs also affect capital productivity, although indirectly, due to an increase in production volume due to savings in materials, and vice versa. To calculate the impact the above factors, you need to transform the capital productivity formula and present it as a product of five factors (factors):

where OS is the average annual cost of fixed assets, thousand rubles;

Nb.m - production volume minus material costs, thousand rubles;

Om.-s - number of machine shifts of equipment operation;

0ob - quantity of installed equipment, units;

FOB - average annual cost of machinery and equipment, thousand rubles;

Km - coefficient of material costs (the ratio of marketable products to all products minus material costs);

Samples - equipment productivity, thousand rubles;

Kcm - equipment shift coefficient;

Sob - average cost of a unit of equipment, thousand rubles;

Ud" - the share of machinery and equipment in the total cost of funds, %.

It should be borne in mind that capital productivity, equipment productivity, equipment shift ratio, and the share of machinery and equipment in the total cost of funds are directly dependent; The relationship between capital productivity and the level of cost of a unit of equipment is inverse. Therefore, to measure the influence of these factors on capital productivity, the above formula can be transformed as follows:

Let's calculate the influence of these factors based on the data of the analyzed enterprise (Table 7.8).

Table 7.8.

According to the table. 7.8 shows that the growth in production volume was ensured by more intensive use of labor tools, since production output increased by 56,809 thousand rubles. (168.65% compared to last year) with a simultaneous increase in the initial cost of fixed assets by 640 thousand rubles, or 0.91%. The capital productivity of fixed assets, calculated based on their initial cost, amounted to 1.9636 rubles, which is 0.7887 rubles. more than last year.

Using the technique of chain substitutions, we will calculate the influence of the coefficient of material costs, equipment productivity, equipment shift coefficient, cost of a unit of equipment and the share of machinery and equipment in the total cost of funds on the capital productivity of all fixed assets (Table 7.9).

Thus, in the reporting year, but compared to last year, there was an increase in capital productivity due to an increase in equipment productivity (by 0.9713 rubles), shift ratio (by 0.0660 rubles), an increase in the share of equipment in the total cost of fixed assets (by 0.0190 rub.). The capital productivity of fixed assets decreased due to a decrease in the coefficient of material costs by 0.2625 rubles. and an increase in the cost of a unit of equipment by 0.0051 rubles. These factors only partly depend on the operation of the enterprise. The level of cumulative influence of factors amounted to 0.7887 rubles, which indicates an increase in the efficiency of use of fixed assets at the enterprise under study.

One of the significant aspects of the analysis of the use of fixed assets is the calculation of the increase in output volume obtained due to extensive (changes in the value of fixed assets) and intensive (changes in the level of capital productivity) factors characterizing fixed assets.

The volume of output is influenced, on the one hand, by changes in the value of fixed assets (quantitative indicator), and on the other, by changes in the level of capital productivity (qualitative indicator).

The influence of changes in the value of fixed assets (FAP) on the volume of manufactured products is found using the integral method using the formula

where DOS is the change in the average annual cost of fixed assets, thousand rubles; ФОф - capital productivity of fixed assets in the base period, rub.; Far Eastern Federal District - change in capital productivity of fixed assets for the analyzed period, rub.

Table 7.9.

The impact of changes in capital productivity on production volume (AUFO) is calculated as

where OS is the actual average annual cost of fixed assets in the base period, thousand rubles.

According to the analyzed enterprise, the increase in the average annual residual value of fixed assets led to an increase in production volume by approximately 171.2 thousand rubles.

the influence of factors led to an increase in production volume by 56,809 thousand rubles.

Thus, the increase in production volume due to extensive factors (increasing the cost of fixed assets) amounted to 0.30%, the increase in production volume due to intensive factors (increasing capital productivity of fixed assets) - 99.70%. This ratio positively characterizes the use of fixed assets.

Analysis of general indicators of the efficiency of use of fixed assets should include the determination of their profitability indicator, calculated as the ratio of profit to the average annual cost of fixed assets. When justifying the profit indicator used in calculations (profit from sales, profit before tax, net profit), it is necessary to take into account that it must reflect the result of the use of fixed assets, without including in this profit the results of operations in which fixed assets are not involved (income from participation in other organizations, interest received, other income). As an indicator of fixed assets, you can use the indicator of the average annual, initial or residual value of fixed assets:

where FR is capital return, %

Ir - enterprise profit, thousand rubles.

This indicator characterizes the profit received from each ruble of funds invested in fixed assets.

According to the enterprise data, the analysis of capital profitability is given in table. 7.10.

Table 7.10. Analysis of capital profitability indicators

The increase in the profitability of fixed assets was a consequence of increased efficiency entrepreneurial activity and reduction in the cost of fixed assets. An assessment of the strength of influence of these factors using the method of valuable substitutions is given in Table. 7.11.

Table 7.11. Analysis of the influence of factors on changes in the return on capital of fixed assets

Thus, it can be seen that due to an increase in the profitability of work during the analyzed period, capital profitability increased by 15.91%, due to an increase in the average annual residual value of fixed assets it decreased by 0.05%. The combined influence of factors led to an increase in fund profitability by 15.86%.

To summarize, we note that the growth of the enterprise’s production potential necessitates further improvements in the efficiency of using fixed assets to achieve high results.

In modern conditions, the intensification of the use of the most active part of fixed assets is crucial for enterprises - production equipment. To assess the use of equipment by quantitative composition, indicators of available, installed and actually operating equipment are calculated. The most common category of production equipment of enterprises is available equipment - all equipment listed on the balance sheet, regardless of its condition and location. The installed equipment is divided into four groups: actually operating, undergoing scheduled repairs and modernization, backup, and emergency repairs. Uninstalled equipment includes three groups: to be installed, redundant, and to be written off. Equipment that is actually used in production is considered to be actually working, regardless of the duration of its operation.

To characterize the degree of equipment utilization, calculate utilization rate of all available equipment (ratio of actually working equipment to available equipment) and installed equipment utilization rate (ratio of actually operating equipment to installed equipment).

At the analyzed enterprise, the composition of the equipment is characterized by the following data (Table 7.12).

Table 7.12. Analysis of the degree of utilization of enterprise equipment

As can be seen from table. 7.12, 19 pieces of equipment are not installed at the enterprise, 2.34% of available and 0.57% of installed equipment is considered inactive. The amount of such equipment at the enterprise is significant. This is usually due to a discrepancy in plans capital construction and tasks for commissioning capacities with the production and supply of equipment, incompleteness of incoming equipment, organizational and economic problems at the enterprise, etc. To make full use of equipment, it is necessary to minimize the amount of uninstalled and inactive equipment. Increasing the efficiency of using operating equipment is achieved in two ways: extensive (in time) and intensive (in power).

Analysis of the extensive use of equipment is associated with consideration of the balance of its operating time, which includes the following funds: calendar, routine, possible, planned and actual. Calendar time fund - the maximum possible operating time of the equipment for a calendar period (is found by multiplying the number of calendar days in the reporting period by 24 hours and by the number of units of installed equipment). Regime (nominal) time fund is found by multiplying the number of units of installed equipment by the number of working days in the analyzed period and by the duration of the working day in hours, taking into account the shift coefficient. Possible time fund equal to operating hours minus time for equipment repairs. Planned fund - the time required to complete the plan for production. Actual fund - time actually spent on production, i.e. the number of machine hours actually worked. The totality of time funds makes it possible to analyze the operating time of equipment.

Periodic study of the use of equipment over time makes it possible to estimate the amount of whole-shift and whole-day downtime, and to identify the size of intra-shift time losses. Having such data, it is possible to determine necessary measures to eliminate existing shortcomings, mobilize reserves for better use of production potential.

When analyzing the use of equipment, calculate equipment utilization ratio (K:hard"). It characterizes the level of equipment usage over time and is determined for each equipment group:

where? fact - time actually worked by the equipment, machine hours;

^play - time of possible use of equipment (planned time fund), machine hours.

However, this indicator does not reflect the level of use of the equipment for which it is used. equipment utilization rate (K""Ten):

where Ufact is the actual production output per machine hour; Uplan - planned production output per machine hour.

An extensive way to increase the efficiency of equipment use is characterized by increasing the quantity and share of operating equipment in the total mass, increasing its useful life by reducing the time required for all types of repairs, and maximizing the use of equipment during a shift.

An increase in the intensive use coefficient indicates a more complete use of equipment in terms of capacity, an increase in product output without additional capital investments. This indicator is influenced by the degree of intensity of technical processes, the quality of raw materials and materials, age composition, condition and degree of wear of equipment, the amount of defects, etc.

Integral equipment utilization factor (Ktgggr) is calculated using the formula:

A significant reduction in planned downtime can be achieved as a result of the use of high-speed and progressive equipment repair methods, proper organization repair work, rational operation of equipment and careful care of it, etc. The actual operating time of equipment often deviates from the planned time during downtime. When analyzing unscheduled downtime, the amount of equipment downtime for individual reasons is identified. Equipment operating time recording data does not always fully reflect the amount of downtime. When analyzing, it is advisable to organize sample observations of the use of equipment operating time during a shift.

Thus, based on the analysis, we can conclude that the enterprise is sufficiently provided with fixed assets. However, management should pay more attention to the issue of timely renewal of fixed assets in general and working machines and equipment in particular, since they are one of the fundamental factors influencing the volume of output and the final results of the enterprise.

Reserves for increasing capital productivity and production volume are the commissioning of new equipment, the reduction of daily and intra-shift downtime, an increase in the shift ratio, the average hourly output of equipment, etc., which are determined as follows.

Reserves for increasing production output due to input into action new equipment determined by multiplying its additional quantity by the current level of average annual production or by actual value all the factors that shape its value:

where RTVPK are reserves for increasing production output due to the commissioning of new equipment, thousand rubles; RTK - additional quantity of new equipment, units of equipment;

D - number of days worked per year by a piece of equipment; Kcm - equipment shift coefficient;

II - average shift duration, hours; PV - production output per 1 machine hour, rub.

Reduce all-day downtime equipment leads to an increase in the average number of days worked by each unit per year. This increase must be multiplied by the possible (predicted) number of pieces of equipment, shift ratio, shift duration and the actual level of average hourly output of a piece of equipment in the current period:

where RTVPd are reserves for increasing production output by reducing day-long equipment downtime, thousand rubles; Kv - possible (predicted) number of equipment units; RTD - reduction of all-day equipment downtime.

To calculate the reserve for increasing production output due to increasing the shift ratio as a result of better organization of production, it is necessary to multiply the possible increase in the shift ratio by the possible (predicted) number of units of equipment, the possible number of days of operation of the entire equipment fleet, the duration of the shift and the actual level of average hourly output of a unit of equipment in the current period:

where RTVPk are reserves for increasing production output by increasing the shift ratio, rub.; D" - possible (predicted) number of days of equipment operation; RTCSY - increase in the equipment shift ratio; SV - production output per 1 machine shift, rub.

Reserve for increasing production output due to reduction of intra-shift downtime determined by multiplying the planned increase in shift duration by the product of the possible amount of equipment, the possible number of days worked by a piece of equipment, the possible level of the shift coefficient and the actual level of average hourly production of equipment:

where RTVI, are reserves for increasing production output by reducing intra-shift equipment downtime, rub.; KSM p - possible equipment replacement rate; RTI - planned increase in shift duration, hours.

To determine the reserve for increasing production output due to increasing the average hourly output of equipment it is necessary first to identify opportunities for the growth of the latter through the renewal and modernization of equipment, its more intensive use, the introduction of scientific and technological progress, etc. Then the identified reserve for increasing output per 1 machine-hour must be multiplied by the possible number of hours of operation of the equipment T" (the product of the possible number of units, the number of days of work, the shift ratio, the duration of the shift):

where РТВНЧВ - reserves for increasing production output by increasing the average hourly output of equipment, thousand rubles; K" - possible (predicted) number of pieces of equipment; Dv - possible (predicted) number of days of equipment operation; KSm p - possible equipment shift ratio; Pv - possible shift duration, hours; RTChV - production output per 1 machine-hour, rub.

After this, reserves for growth of capital productivity are determined:

where B11 is the actual volume of production in the reporting period, thousand rubles; RTVN - reserve for increasing production output, thousand rubles;

OS - actual average value of fixed assets in the reporting period, thousand rubles;

OSd - additional amount of fixed assets that will be needed to develop reserves for increasing production, thousand rubles; RHOS - reserve for reduction of fixed assets through sales, rental, conservation and write-off, thousand rubles.

The main ways to improve the efficiency of using fixed assets are:

■ freeing the enterprise from excess equipment;

■ timely and high-quality implementation of scheduled maintenance and major repairs;

■ acquisition of high-tech fixed assets;

■ increasing the level of qualifications of service personnel;

■ timely renewal, especially of the active part of fixed assets, in order to prevent excessive moral and physical wear and tear;

■ increasing the shift ratio;

■ increasing the level of mechanization and automation of production;

■ ensuring centralization of repair services, where economically feasible;

■ implementation new technology and advanced technology, energy and fuel saving;

■ improving the organization of production and labor in order to reduce losses of working time and downtime in machine operation.

INTRODUCTION

The formation of market relations involves competition between various commodity producers, in which those who most effectively use all types of available resources will be able to win.

The market economy encourages labor collectives to constantly search for reserves to increase the efficiency of using all material factors of production, including fixed assets. These reserves can be identified and practically used through careful economic analysis.

Fixed assets are one of the most important factors of any production. Their condition and efficiency of use directly affect the final results of economic activity of light industry enterprises.

Fixed assets occupy the largest share in the total amount of fixed capital of light industry enterprises. The results of the organization’s activities largely depend on their cost, technical condition, and efficiency of use: product output, its cost, profit, profitability and financial stability.

In this regard, in last years Particular attention, both at the level of government bodies and at the level of an individual organization, is paid to the issues of rational use, renewal and reproduction of fixed assets, as well as depreciation policy.

More complete and rational use of fixed assets in light industry and production capacities of organizations contributes to the improvement of all its technical and economic indicators: increased labor productivity, increased capital productivity, increased production output, reduced costs, and savings on capital investments.

The purpose of the course work is to identify ways to increase the efficient use of fixed assets of industrial organizations in market conditions. The object of the study is the fixed assets of industrial organizations.

The objectives of the course work are:

determination of the essence of fixed assets;

classifying them and considering ways to evaluate them;

defining the concept of “depreciation” and studying the methods of its calculation;

establishing a system of indicators characterizing the efficiency of use of fixed assets;

identifying ways to improve the efficiency of using fixed assets.

1 ESSENCE, CLASSIFICATION AND ASSESSMENT OF FIXED ASSETS

Determining the essence of fixed assets

The volume of goods produced, their quality, income and standard of living of both the worker and his family, and ultimately, the wealth and well-being of the country’s population largely depend on the attitude towards resources and their consumption in the labor process. One of the defining reasons for deep economic crisis of our republic, the rise in cost of living for people is an inefficient use of resources.

Resources are the means of production, stocks of all kinds of goods, values ​​that the state, its administrative centers, enterprises, public organizations, institutions, family, and simply an individual as an owner have at their disposal.

The division of resources into fixed and circulating resources is based on the principle of the different roles they play in production and the different nature of the transfer of their value to the created product or service. Fixed assets, in their social essence, are objects of property and appear in their natural form, as use values, useful things, and also as values, results, of labor frozen in them.

Fixed assets are that part of the production assets that participate in the production process for a long time, while maintaining their natural form, and their value is transferred to the manufactured product gradually, in parts, as it is used.

Fixed assets are those resources of the enterprise that are involved in production for years, decades.

Fixed assets of industrial enterprises form the basis of their material and technical base, the growth and improvement of which is the most important condition for increasing the quality and competitiveness of products.

The main defining features of the enterprise's fixed assets are as follows:

a) they are used by the enterprise for the production of goods and services, for rent to other organizations;

b) participate in the economic activities of the enterprise for more than one year;

c) retain their natural and material form for a long time;

d) their cost is transferred to manufactured products gradually, in parts, over a number of cycles.

The fixed assets of an enterprise include items whose cost does not exceed the limit established by the Ministry of Finance of the Republic of Belarus (costing more than 30 basic units per unit) and with a service life of more than 1 year. In this case, both conditions must be met.

1.2 Classification of fixed assets of industrial organizations

The condition and use of fixed assets is one of the most important aspects of analytical work, since they are the material embodiment of scientific and technological progress - the main factor in increasing the efficiency of any production.

Fixed assets are varied in composition and are grouped according to certain classification criteria. In accordance with the Standard Classification, fixed assets are divided by type as follows:

1. Facilities.

   Transfer devices.

   Machinery and equipment (including power machines and equipment; working machines and equipment; measuring and control instruments, devices and laboratory equipment; computer technology; other machines and equipment).

   Vehicles.

   Tool.

   Production equipment and accessories.

   Household equipment.

   Working and productive livestock.

   Perennial plantings.

   Capital costs for land improvement (excluding structures).

   Other fixed assets.

According to their ownership, fixed assets are divided into own and borrowed, including rented, leased, used by franchising. The former belong to the organization and are listed on its balance sheet; the latter were received from other enterprises and organizations for temporary use for a fee.

Based on the nature of participation in the production process, existing ones are distinguished and inactive (in stock or on conservation) fixed assets. This division is necessary to obtain information about the load and efficiency of use of fixed assets, the possibility of replacing worn-out assets, taking measures to transfer or sell unnecessary assets to other organizations, as well as the correct calculation of depreciation for inclusion in production costs. Operating fixed assets include fixed assets used in production and economic activities. Those in reserve are intended to replace existing ones during repairs, modernization or complete retirement.

The mothballing of fixed assets may be due to a number of reasons, for example, a reduction in production volume, stopping the activities of a division, changing the production profile, lack of orders or raw materials, etc.

Conservation helps preserve the characteristics of fixed assets that are necessary for their operation in the future, since during conservation the use of fixed assets is stopped, additional measures are taken to maintain them in good condition, access of unauthorized persons to the fixed asset is limited, or the fixed asset is placed in a special designated storage space.

According to their purpose, fixed assets are distinguished and non-productive (fixed assets of housing, communal and socio-cultural facilities).

Production fixed assets include: buildings and structures for production purposes, transmission devices, machine tools, machines, equipment, vehicles, computer equipment, tools, production and household equipment that are directly involved in the production process of manufacturing products (performing work, providing services) . They are located in production (workshops, sections) and functional (departments, services) divisions of the organization and are assigned to them.

Non-productive means are fixed assets intended for social and welfare services for members of the organization's workforce. These include: residential buildings listed on the organization’s balance sheet, consumer service facilities (baths, hairdressers, laundries, etc.), social (clinic, rest home, labor and recreation camp, canteen, etc.) and cultural (cultural center, library and etc.) appointments.

Fixed assets, depending on the degree of their impact on the subject of labor, are divided into active and passive.

Active assets include those fixed assets that, during the production process, directly affect the subject of labor, modifying it (machinery and equipment, production lines, measuring and control instruments, vehicles).

All other fixed assets can be classified as passive, since they do not directly affect the subject of labor, but create the necessary conditions for the normal flow of the production process (buildings, structures, etc.).

To analyze the qualitative state of fixed assets in an organization, it is necessary to know their structure. There are production (type), technological and age structure of fixed assets.

The production structure is understood as the ratio of various groups of fixed assets by material composition to their total average annual cost. The most important indicator of the production structure of fixed assets is the share of the active part in their total cost. This is due to the fact that the volume of output, the production capacity of the organization, and other economic indicators of the organization’s work largely depend on the size of the active part of fixed assets. Therefore, increasing its share to the optimal level is one of the directions for improving the production structure of fixed assets in the organization.

The technological structure of fixed assets characterizes their distribution among the structural divisions of the organization as a percentage of their total cost. In a “narrow” plan, the technological structure can be presented, for example, as the share of individual types of machine tools in the total number of machine tools.

The age structure of fixed assets characterizes their distribution by age groups (up to 5 years; then 5 to 10 years; from 10 to 15 years; from 15 to 20 years; over 20 years). The average age of equipment is calculated as a weighted average. Such a calculation can be carried out both for the organization as a whole and for individual groups of machinery and equipment.

The main task in the organization should be to prevent excessive aging of fixed assets (especially the active part), since the level of their physical and moral wear and tear, and, consequently, the results of the organization’s work depend on this.

1.3 Types of valuation of fixed assets of industrial organizations

If it is necessary to evaluate the entire set of fixed assets available to an organization or industry as a whole, cost indicators are used. However, since fixed assets gradually wear out and their cost is gradually transferred to manufactured products, they cannot have a constant valuation or one form of it.

Initial cost (C p) is the cost of fixed assets at the time of their commissioning:

C p = C o + Z t + Z m (1.1)

where C o is the cost (price) of equipment (or construction);

Zt - transportation costs for delivering equipment from the manufacturer to the installation site (including the transportation tariff and the cost of loading and unloading operations);

Z m - the cost of construction and installation work at the site of operation.

The initial cost remains unchanged while the equipment is in operation. This cost must be fully reimbursed during the participation of fixed assets in the production process through depreciation.

Residual value (C o) is the difference between the original cost and depreciation charges (original cost minus depreciation).

The cost of the consumed part of fixed assets is estimated by depreciation charges.

Residual value shows what part of the fixed assets still remains unpaid, what part of the initial costs the fixed assets still have at the moment, i.e. what cost still needs to be transferred to the finished product. Based on this assessment, one can judge the degree of wear and tear of equipment in the organization. If it is small, then the equipment is on the verge of leaving the production process, on the verge of complete wear and tear and must be replaced with a new one in the near future. If the absolute value of the book value is close to the original value, this means that the fixed assets are new and will not require their renewal in the coming years. By comparing these two assessments, measures can be taken in advance to ensure that fixed assets are updated in a timely manner. During their use, the residual value changes from the original to zero. By the end of the useful life of the equipment, the residual value will be zero.

Replacement cost (C in) is the cost of fixed assets in changed conditions at the time of valuation. In the process of improving production, as a rule, material, labor and monetary costs for the creation of fixed assets are reduced, and their value changes. Those. valuation at replacement cost reflects the amount Money, which would have to be spent to purchase currently available funds in their original form at prices prevailing at that moment.

If you need to estimate how much this or that equipment will cost in modern conditions, then regardless of when it was purchased and how much it cost, it should be valued at prices currently in effect. The need for such an assessment arises when organizations simultaneously accumulate fixed assets acquired at different times, especially if their service life is calculated over many years. Depending on the time of purchase, the difference in the original cost can be quite large.

The liquidation value of fixed assets (FV) is the amount of funds of the organization after disposal of an item of fixed assets at the end of its useful life. When overhauling fixed assets, the amount of depreciation is reduced by the amount of the cost of the overhaul. The cost of fixed assets after their liquidation represents the liquidation value (for example, proceeds from the sale of scrap metal minus sales costs).

Book value of fixed assets (FB) - the cost of fixed assets at which they are on the organization’s balance sheet. All newly introduced fixed assets are listed on the balance sheet at their original cost in the first year of operation, and at their residual value in subsequent reporting years.

Depreciable cost means the cost from which depreciation charges are calculated.

Thus, all forms of valuation of fixed assets are used in industry simultaneously and serve different purposes. At the time of putting fixed assets into operation, the absolute value of the cost will be the same for all forms of valuation. Over time, the residual value decreases. Replacement cost varies depending on technological progress and other factors

DEPRECIATION AND ITS IMPACT ON RENEWAL OF FIXED ASSETS

2.1 Depreciation and amortization of fixed assets

At Belarusian enterprises, physically and morally outdated equipment is not capable of ensuring the use of modern technologies and does not allow them to achieve such competitiveness that would give firms the opportunity to independently enter world markets.

For example, the depreciation of fixed assets of most large light industry enterprises averages about 45%. The degree of wear and tear on machinery and equipment is 80%. It is clear that even relatively prosperous enterprises often cannot afford constant supplies of new equipment, and this only happens in cases of extreme necessity.

As a result of the sharp liberalization of the economy in the early 90s. Industrial organizations have practically lost their working capital and are still unable to independently resolve issues of updating production equipment and technologies. Many companies maintain their positions in the market by holding down product prices, which becomes impossible due to rising prices for energy resources and raw materials. The support provided to the industry by the state is insufficient, and enterprises are unable to use borrowed funds due to their high cost. Therefore, they cannot fully realize even the existing technological potential and increase production volumes in accordance with demand.

The fixed assets located in organizations gradually wear out. Physical wear and tear of fixed assets occurs both as a result of their use in the production process and during the period of their inactivity. Inactive fixed assets wear out if they are exposed to natural processes (atmospheric phenomena, internal processes occurring in the structure of metals and other materials from which fixed assets are made). As a result of such wear and tear, large losses are caused to society. As for existing fixed assets, their physical wear and tear depends on a number of factors, including the quality of fixed assets (the materials from which they are made, the technical perfection of the structures, the quality of construction and installation), the degree of -loads (number of shifts and hours of work per day, duration of work per year, intensity of use in each unit of working time), on the characteristics of the technological process and the degree of protection of fixed assets from the influence of external conditions, including aggressive environments (temperature, humidity, etc.), on the quality of care (timeliness of cleaning, lubrication of paint, regularity and quality of repairs), on the qualifications of workers and their attitude to fixed assets.

Physical wear and tear refers to the loss of fixed assets involved in the production process and their original characteristics due to their use and natural wear and tear.

A number of indicators are used to characterize the degree of physical deterioration of fixed assets.

Coefficient of physical depreciation of fixed assets (Ci.f)

where I is the amount of depreciation of fixed assets over the entire period of their operation.

Ps is the initial or replacement cost of fixed assets.

The coefficient of physical wear and tear of buildings and structures can be calculated using the formula:

where di is the share of the i-th structural element in the cost of the building, %;

Li is the percentage of wear of the i-th structural element of the building.

The serviceability coefficient of fixed assets characterizes their physical condition as of a certain date and is calculated using the formula:

(2.3)

Kg.f=100-Ci.f (2.4)

All these formulas assume uniform physical wear and tear of fixed assets, which does not always coincide with reality.

Obsolescence is depreciation, loss of value of fixed assets before their physical wear and tear and the end of their physical service life.

Obsolescence comes in two forms.

Obsolescence of the first form (I m1) involves a decrease in the value of fixed assets due to a reduction in socially necessary costs for their reproduction. This loss does not lead to losses and is calculated using the formula

. (2.5)

Obsolescence of the second form (I m2) involves a decrease in the value of fixed assets as a result of the introduction of achievements of scientific and technological progress, implying the functioning of more progressive and cost-effective means, as a result of which the used fixed assets become backward in their technical and economic characteristics. This wear and tear leads to losses and the replacement of fixed assets with new ones before the expiration of the physical wear and tear period. It is calculated by the formula

(2.6)

where Pr n.o is the performance of new equipment;

Pr s.o - performance of old equipment.

In every organization, the process of physical and obsolescence of fixed assets must be managed. The main goal of this management is to prevent excessive physical and moral wear and tear of fixed assets. This process is managed through a certain policy of reproduction of fixed assets.

The problem of obsolescence can be solved by implementing a number of economic and organizational measures. First of all, machines and mechanisms must be used at maximum capacity in order to accelerate the return of their beneficial effects before they become obsolete. That is why it is so important to reduce the construction time of new facilities and the operating life of machinery and equipment, and to ensure that released machines are not delayed in warehouses or in installation.

Reproduction of fixed assets is a continuous process of updating them through the acquisition of new, modern technologies, modernization and major repairs.

The main goal is to maintain fixed assets in working condition. In the process of reproduction of fixed assets, the following tasks are solved:

compensation of fixed assets retired for various reasons;

increasing the number and weight of fixed assets in order to expand production volumes;

improvement and increase in the technical level of production.

The quantitative characteristics of the reproduction of fixed assets during the year are reflected in the balance sheet of fixed assets at their full original cost using the following formula:

F k. = F n. + F c. – F l. (2.7)

where F k. is the cost of fixed assets at the end of the year;

Fn. – cost of fixed assets at the beginning of the year;

F v. – the cost of fixed assets put into operation during the year;

F l. – the cost of fixed assets liquidated during the year.

To reimburse the cost of fixed assets, a depreciation fund is used, which is formed through depreciation charges.

Depreciation is the gradual transfer of the cost of fixed assets to manufactured products, that is, to compensate for the physical and moral wear and tear of fixed assets, their cost in the form of depreciation charges is included in the costs of production.

Depreciable cost is the cost at which fixed assets and intangible assets (former and non-used) are listed in accounting (accepted for accounting by an individual entrepreneur).

From January 1, 2003, all organizations of the republic switched to new conditions for calculating depreciation of fixed assets. The basis of the regulatory framework during the transition to a new depreciation policy is the following documents: Regulations on the procedure for calculating depreciation of fixed assets and intangible assets (hereinafter referred to as the Regulations), Temporary Republican Classifier of depreciable fixed assets and their standard service life (hereinafter referred to as the Temporary Classifier), Resolution Ministry of Economy of the Republic of Belarus “On introducing changes and additions to the Temporary Republican Classifier of depreciable fixed assets and their standard service life.” All these documents came into force on January 1, 2002.

The regulations define the objects of depreciation and provide a list of fixed assets for which depreciation is not charged:

1) land and natural resources;

2) library collections;

3) museum and artistic values, architectural and art monuments;

4) perennial plantings that have not reached operational age;

5) breeding and productive livestock.

Depreciation is not accrued during the modernization of equipment, technical re-equipment of facilities, their additional equipment, complete or partial reconstruction, completion, restoration, technical diagnostics with complete or partial shutdown, as well as during conservation of facilities by decision of the head of the organization or owner for a period of less than one year .

The purpose of the new depreciation policy is to provide the organization with greater rights and powers in the management of its fixed assets. After all, only at the level of the organization itself is it possible to take into account the characteristics of the technical condition of fixed assets and the economic situation of the organization. For the first time, business entities are given the opportunity to independently determine the depreciation rate for each object based on its standard service life (or useful life), as well as the method of calculating depreciation (linear, non-linear, productive). In the context of the new depreciation policy, independent choice of service life and methods of calculating depreciation allows business entities to also take into account their financial condition.

As follows from the Regulations, fixed assets on the balance sheet of a commercial organization are divided into two types: those used in business activities and those not used in business activities. Fixed assets not used in business activities are depreciated over their standard service life and only in a straight-line manner, while those used in business activities are depreciated over their useful life, which may be equal to or different from the standard service life. To depreciate such objects, a linear, nonlinear or productive method can be chosen.

Standard service lives are determined according to the Temporary Classifier, useful life periods are determined in accordance with the ranges of periods specified in the appendix to the Regulations. Standard service lives are established for all depreciable fixed assets: both for those used and for those not used in business activities.

The longest or shortest useful life is chosen by the organization at its discretion, depending on its financial condition: price competitiveness and other features of certain types of production. Thus, when choosing the longest useful life within the range, the annual depreciation rate will be the smallest, and when choosing the shortest useful life, the largest.

After the deadlines have been set, the Commission for Implementing Depreciation Policy determines the methods for calculating depreciation. The organization independently determines the methods and methods for calculating depreciation, including for objects of the same name. Before the end of the useful life of the object, methods and methods for calculating depreciation are allowed to be revised at the beginning of the calendar year with mandatory reflection in the accounting policy.

2.2 Methods of calculating depreciation

There are linear, nonlinear and productive methods of calculating depreciation.

The linear method of calculating depreciation is a uniform (over the years) distribution of the depreciable cost over the standard service life or useful life. The amount of depreciation is the same from year to year, except in cases of changes in the shift of work of machinery and equipment and environmental hazards. With the linear method, the depreciable cost of the object must be multiplied by the accepted annual linear depreciation rate.

With the non-linear method, the organization accrues depreciation unevenly (over the years) over the useful life. The nonlinear method cannot be applied to machines, equipment, vehicles with a standard service life of up to 3 years, passenger cars (except for special ones), interior items, recreation, leisure, entertainment, etc. (in accordance with clause 42 of the Regulations).

It is most advisable to apply the non-linear method of calculating depreciation for the following fixed assets: transmission devices, workers, power machines and mechanisms, equipment (including communication equipment, laboratory and educational equipment), computer equipment and office equipment, vehicles and other objects that are directly involved in the process production of products (works, services). The choice in favor of a nonlinear method will be determined by the need to increase the turnover of fixed assets, take into account their obsolescence, as well as the financial capabilities of the organization.

With the non-linear method, the annual amount of depreciation is calculated using the sum of years method or the reducing balance method with an acceleration factor of up to 2.5 times. Depreciation rates in the first year and in each of the subsequent years of the asset's useful life may be different.

The application of the sum of the number of years method involves determining the annual amount of depreciation based on the depreciable cost of the fixed asset and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the object, and the denominator is the sum of the number of years of the useful life of the object.

The sum of the number of years of useful use of an object is determined by the following formula:

HSP =
(2.8)

where HSP is the sum of the number of years of the useful life of an object selected by the organization independently within the established range;

SPI is the useful life of an object selected by the organization independently within the established range.

With the declining balance method, the annual amount of accrued depreciation is calculated based on the under-depreciated cost determined at the beginning of the reporting year (the difference between the depreciable cost and the amount of depreciation accrued before the beginning of the reporting year) and the depreciation rate calculated based on the useful life of the object and the acceleration factor (up to 2. 5 times) accepted by the organization.

What are the advantages of the non-linear method of calculating depreciation? In this case, the largest share of the cost of the fixed asset is allocated to manufactured products in the first years of its operation. As a result, the residual value of the object in the second half of its useful life turns out to be much lower than it would be with the straight-line depreciation method. In addition to the reasons already listed above (increasing the turnover of fixed assets, the ability to take into account the obsolescence of objects), this allows the organization to more rationally manage its existing fixed assets. As is known, when determining the selling price of used fixed assets, the organization starts from their residual value. State organizations, in particular, do not have the right to sell property at a price lower than the residual value, indexed by the inflation factor. As a result, organizations accumulate a certain amount of equipment that they do not use, but also cannot sell, because... the residual value significantly exceeds the possible sale price. The non-linear method of calculating depreciation makes it possible to bring the residual value of an object closer to the market value. In addition, the negative consequences of using the index method when conducting annual revaluations are reduced.

The productive method of calculating depreciation of a fixed asset object is to calculate depreciation based on the depreciable cost of the object and the ratio of natural indicators of the volume of products (work, services) produced (performed) in the current period to the resource of the object and can be applied from the very first month of operation. In contrast to the linear and non-linear methods of depreciation, in which the depreciable value is distributed over the depreciation period, the productive method of calculating depreciation is the distribution of the depreciable value of a fixed asset over its resource.

With the productive method of calculating depreciation, the depreciation period of an object cannot be established in advance. Such an object will depreciate until its resource is completely used up. What is the advantage of the productive method of calculating depreciation? The fact is that the same fixed assets are used in different organizations with different degrees of efficiency: in one organization the object is idle more than it works, while in another the load exceeds the norm. If it is important for an organization to take into account the efficiency of using fixed assets, it can choose a productive method of calculating depreciation.

Planning depreciation charges in organizations is important, as this allows you to determine their value for the planned period; it is necessary for planning the cost of production and the financial results of the organization.

The initial data for determining depreciation charges for the planned period are: indicators of the cost of fixed assets at its beginning; plans for the commissioning of other fixed assets; data on the projected disposal of fixed assets; depreciation rates.

Careful planning of depreciation charges at the beginning of the year makes it possible to further simplify their calculation during the planning period. In this case, depreciation charges (A) for each month are determined according to a simplified scheme: depreciation charges for the previous month (Ao) are added to depreciation charges for newly introduced fixed assets (Avv.) and depreciation charges for retired fixed assets (Avyb.) are subtracted.

In each reporting period, the amount of depreciation is written off from depreciation accounts to accounts for recording production costs and distribution costs. Along with the proceeds for sold products and services, depreciation goes to the organization's current account, where it accumulates.

Depreciation performs the following main tasks:

1) allows you to determine the total social costs of production. In this role, depreciation is necessary to calculate the volume and dynamics of the net national product of society;

2) characterizes in a generalized form the degree of depreciation of fixed assets, which is necessary for planning the process of their reproduction;

3) creates a fund of funds to replace worn-out labor tools and their major repairs.

The depreciation charges accrued by the enterprise are accumulated in the depreciation fund. The depreciation fund created in the organization is a source of financing capital investments for production purposes. It is formed by accumulating the amounts of accrued depreciation included in the cost of sold products (works, services).

The organization independently uses the amount of depreciation charges, directing it to the development, reproduction and improvement of its fixed assets.

3 EFFICIENCY OF USE OF FIXED ASSETS AND WAYS TO INCREASE IT

3.1 Indicators of efficiency in the use of fixed assets of the organization

Quantitative growth and qualitative improvement of the means of labor based on continuous scientific and technological progress is a decisive prerequisite for the steady growth of labor productivity and increasing the efficiency of social reproduction.

In conditions of rapid technological progress, technology is constantly being improved, new, more highly productive types of mechanisms and devices are being created to replace old technology. The useful life (service life) of fixed assets in the production process is becoming increasingly important, both from the point of view of technical progress and from the point of view of a more correct, highly efficient use of those capital investments that are spent on the creation of new fixed assets.

The state and degree of use of fixed assets determine the technical level of production, the pace and scale of its development, and its efficiency.

In general terms, an increase in the efficiency of using fixed assets will manifest itself in an increase in production volume, i.e. return on fixed assets.

The efficiency of using fixed assets in production depends on a number of factors:

firstly, on the share of the active part (machinery, equipment, etc.) in the total cost of the organization’s fixed assets, i.e. from their structure, since it is the active part that determines the output;

secondly, from the initial qualitative characteristics (reliability, durability, degree of automation, maintainability, design improvement, dimensions, unit power), which determine the feasibility of installing certain types of machines and equipment;

thirdly, on the state of the organization’s fixed assets at the moment (age of equipment, degree of wear and tear, scale of renewal, disposal, increase);

fourthly, on the level of use of fixed assets in the organization (how fully the equipment fleet is used, its capacity, its operating time during the year).

An objective picture of the use of fixed assets can be obtained using a well-founded system of indicators: specific and general. The first solve specific local problems: the use of certain types of fixed assets, the use of fixed assets at individual stages, stages of the production process, characteristics of individual moments.

The main general indicators of the efficiency of using fixed assets are capital productivity, capital intensity, capital-labor ratio and capital profitability.

Capital productivity is the most important general indicator of the efficiency of using fixed assets. It is determined by the ratio of the quantity of products produced over a certain period of time in monetary terms to the average annual cost of fixed assets involved in the production of these products:

(3.1)

where FO – capital productivity;

P – production volume;

OS – average annual cost of fixed assets.

Capital productivity shows how much production is per unit of fixed assets. The value of capital productivity reflects the growth of product output, improvement of its quality, change in the cost of fixed assets and characterizes the efficiency of using fixed assets in production.

The capital productivity of the active part of fixed assets (technological equipment) directly depends on its structure, operating time and average hourly output.

Capital intensity of production is the reciprocal of capital productivity. It shows the share of funds attributable to each ruble of output. If capital productivity should tend to increase, then capital intensity should tend to decrease.

The efficiency of an organization is largely determined by the level of capital-labor ratio, determined by the cost of fixed assets to the number of workers (industrial production personnel) of the organization. This value should increase, because technical equipment, and, consequently, labor productivity depends on it.

The most general indicator of the efficiency of using fixed assets is capital return. Its level depends not only on capital productivity, but also on the profitability of products. The relationship between these indicators can be presented as follows:

(3.3)

where R op f - profitability of fixed assets;

P - profit from sales of products;

OS - average annual cost of fixed assets;

VP and RP - respectively, the cost of manufactured or sold products;

FO - capital productivity;

R vp, R rp - profitability of manufactured or sold products.

When assessing and analyzing equipment operating time, the following indicators are used:

indicators of extensive use of fixed assets;

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 intensive and extensive.

In addition, such indicators as equipment load factor, equipment shift factor and a number of others are used.

The coefficient of extensive use of equipment (K ext) is determined by the ratio of the actual number of operating hours of the equipment to the number of operating hours according to the plan, i.e.

(3.4)

where T rev.f. – actual operating time of the equipment, h;

T obor.pl – operating time of equipment according to the norm (set in accordance with the operating mode of the organization and taking into account the minimum required time for carrying out scheduled preventive maintenance), h.

The indicator of intensive use of fixed assets reflects the level of their use in terms of capacity (productivity). Calculated based on the calculation of the coefficient of intensive use of equipment (K int)

where Vf is the actual output of the equipment per unit of time;

Vn – technically justified production of products by equipment per unit of time (determined on the basis of the equipment’s passport data).

The coefficient of integral use of equipment (K int.gr) is defined as the product of the coefficients of intensive and extensive use of equipment and characterizes its operation in terms of time and productivity (power):

K int.gr =K ex ·K int (3.6)

The effective use of equipment is also characterized by its shift coefficient, which is defined as the ratio of the total number of machine-tool shifts worked by equipment of a given type during the day to the number of machines working in the longest shift. Calculated in this way, the shift ratio shows how many shifts each piece of equipment works on average.

(3.7)

where Chs is the actual number of machines (machine shifts) worked per day;

N - the total number of available machines (machines) in the park;

Equipment utilization factor characterizes the use of equipment over time. It is established for the entire fleet of machines located in the main production, calculated as the ratio of the labor intensity of manufacturing all products on a given type of equipment to the fund of its operating time. Consequently, the equipment load factor, in contrast to the shift factor, takes into account data on the labor intensity of products. In practice, the load factor is usually taken equal to the value of the shift factor, reduced by two (with a two-shift operating mode) or three times (with a three-shift operating mode).

(3.8)

Where Tfact– actual operating time of equipment per shift, day, month, year, hour;

Tmax– maximum possible (planned) working time fund of equipment, pp.

Based on the shift indicators of equipment operation, the coefficient of utilization of the shift mode of equipment operation time is calculated. It is determined by dividing the equipment shift ratio achieved in a given period by the shift duration established in a given organization.

(3.9)

where c is the duration of the shift.

However, the process of using equipment has another side. In addition to intra-shift and all-day downtime, it is important to know how efficiently the equipment is used during the hours of its actual load. In some cases, equipment may not be fully loaded, operate in suboptimal modes, etc. .

The most important indicators of the movement of fixed assets include: the growth index of fixed assets, the coefficient of renewal of fixed assets, the coefficient of intensity of renewal of fixed assets, the coefficient of the scale of renewal of fixed assets, the stability coefficient of fixed assets, the renewal period of fixed assets and a number of others.

Fixed assets growth index (I p):

(3.10)

where F kg is the cost of fixed assets at the end of the year;

Fng – cost of fixed assets at the beginning of the year.

Newness coefficient of fixed assets (K new)

(3.11)

where F new – fixed assets introduced in the reporting year;

F kg – cost of fixed assets at the end of the year.

In some cases, it is proposed to use the renewal coefficient (K rev) to characterize the renewal of fixed assets.

The renewal coefficient (K rev) reflects the intensity of renewal of fixed assets and characterizes the share of new fixed assets in their total value at the end of the year. It is calculated as the ratio of the value of fixed assets newly received during the reporting period (OS p) to their value at the end of the same period (OS k):

(3.12)

The rate of renewal of fixed assets (K i.obn) characterizes the effectiveness of technical progress in terms of updating the production potential of the organization:

(3.13)

The coefficient of scale of renovation of fixed assets (K m.oobn) characterizes the share of new fixed assets in relation to their initial level:

(3.14)

For economic analysis, the period for updating fixed assets is determined (From renewal):

The stability coefficient of fixed assets (K st) characterizes fixed assets retained for further use:

Retirement ratio of fixed assets (K dis):

(3.17)

The above coefficients can be used both to study changes in fixed assets for a certain period, and for individual forms and directions of changes.

Increasing the efficiency of equipment use is achieved in two ways: extensive (in time) and intensive (in power).

To characterize the degree of extensive loading of equipment, the balance of its operating time is studied. It includes:

1. calendar time fund - the maximum possible operating time of the equipment (the number of calendar days in the reporting period is multiplied by 24 hours and by the number of units of installed equipment);

2. duty time fund (the number of units of installed equipment is multiplied by the number of working days of the reporting period and by the number of hours of daily work, taking into account the shift ratio);

3. planned fund - the time the equipment operates according to plan. It differs from the operating time when the equipment is undergoing scheduled repairs and modernization;

4. the possible fund of time is equal to the operating time minus the time for equipment repair;

5. actual time worked.

Comparison of actual and planned calendar funds of time allows us to establish the degree of implementation of the plan for putting equipment into operation in terms of quantity and timing; calendar and schedule - the possibility of better use of equipment by increasing the shift ratio, and schedule and schedule - time reserves by reducing time spent on repairs.

The most important natural indicators characterizing fixed assets include production capacity, which is determined by the maximum possible annual output of products, subject to the full use of equipment, the use of advanced technology and the organization of production.

All final business results, in particular, the volume of production, the level of its cost, profit, profitability, financial condition, etc., depend on the level of the organization’s material and technical base, the degree of use of its production potential.

If the production capacity of the organization is not used fully enough, this leads to an increase in the share of fixed costs in their total amount, an increase in the cost of production and, as a consequence, a decrease in profits. Therefore, in the process of analysis, it is necessary to establish what changes have occurred in the production capacity of the organization, how fully it is used and how this affects cost, profit, profitability, break-even sales volume, the organization’s safety zone and other indicators.

The production capacity of an organization means the maximum possible release products with the actual volume of production resources and the achieved level of technology, technology and production organization. It can be expressed in man-hours, machine-hours or volume of production in natural or in value terms. The production capacity of an organization cannot be constant. It changes along with the improvement of technology, technology and organization of production and the strategy of the organization.

Factors of change in its value can be established on the basis of the reporting balance of production capacity, which is compiled in physical and monetary terms at comparable prices for types of products and for the organization as a whole:

where M k, M n - production capacity at the end and beginning of the period, respectively;

M s - increase in capacity due to the construction of new and expansion of existing organizations;

M r - increase in capacity due to the reconstruction of existing organizations;

- increasing capacity through the introduction of organizational and technical measures;

- change in power due to changes in the range of products with different levels of labor intensity;

M in - reduction in power due to the disposal of machinery, equipment and other resources.

To characterize the degree of use of the passive part of fixed assets, the output indicator per 1 m 2 of production area is calculated, which to some extent complements the characteristic of the use of the organization's production capacity. Increasing the level of this indicator helps to increase production and reduce its cost.

Currently, the national economy uses a large amount of obsolete fixed assets. On the balance sheet of organizations there is a significant number of practically worn-out means of labor. To update them, investments are needed in the real sector of the economy, which requires a certain investment and innovation policy.

At the same time, the presence of outdated equipment leads to an increase in repair costs, a slowdown in updating the range of products, a decrease in their quality, and a decrease in profits.

In a market economy, the presence of a significant amount of outdated equipment leads to loss of the sales market and bankruptcy of the organization.

3.2 Directions for increasing the efficiency of using fixed assets of industrial organizations

Significant achievements in the production of clothing products in industrialized countries over the past 20 years are associated with the development of new technologies and radical changes in technological equipment.

A strategy for overcoming technological backwardness may consist in a phased replacement of equipment based on modern approaches to the formation of technical development plans and investment projects.

However, as experts note, an analysis of the needs of enterprises for new equipment and their investment opportunities is needed so that a program for technological modernization of basic light industry enterprises can be developed. Such an analysis is important for any enterprise that intends to realize strategic opportunities and become a real participant in the global clothing production.

An important role in maintaining the active part of industrial fixed assets in working order will be played by the modernization of equipment by replacing individual components, modules, equipping machines and units with automation and instrument control.

The low competitiveness of the Republic's light industry products on the foreign and domestic markets is explained by the state of fixed assets and the high resource intensity of production. According to experts, the production costs of industrial products in the Republic of Belarus are 2.8 times higher than in Japan, compared with the USA - 2.7 times, with France, Germany and Italy - 2.3 times, with Great Britain - 2 times. The reasons are the use of inefficient technologies and outdated fixed assets, which causes high energy intensity and low labor productivity. In the Republic of Belarus, modern equipment for industry, which can be used to produce high-quality competitive products, is not produced. It is produced by companies in only a few countries - Germany, Italy, Great Britain, etc. The successful operation of fixed assets depends on how fully extensive and intensive factors for improving their use are realized. Extensive improving the use of fixed assets assumes that, on the one hand, the operating time of existing equipment in a calendar period will be increased, and on the other hand, the proportion of existing equipment in the composition of all equipment available at the enterprise will be increased.

The most important areas for increasing equipment operating time are:

Reducing and eliminating intra-shift equipment downtime by improving the quality of equipment repair services, timely provision of main production with labor, raw materials, fuel, and semi-finished products;

Reducing all-day downtime of equipment, increasing the shift ratio of its work.

An important way to increase the efficiency of using fixed assets is to reduce the amount of unnecessary equipment and quickly involve uninstalled equipment in production. The death of a large number of means of labor reduces the possibility of increasing production and leads to direct losses of materialized labor due to their physical and moral wear and tear, because after long-term storage the equipment often becomes unusable.

Although the extensive way of improving the use of fixed assets has not yet been fully applied, it has its limit, since this path, as a rule, does not increase the efficiency of fixed assets. The possibilities of the intensive path are much wider. Intensive improving the use of fixed assets involves increasing the degree of equipment utilization per unit of time. This can be achieved by modernizing existing machines and mechanisms and establishing an optimal mode of their operation. Operation at an optimal technological process mode ensures an increase in product output without changing the composition of the equipment, without increasing the number of employees and with a decrease in the consumption of material resources per unit of production.

The intensity of use of fixed assets is also increased by technical improvement of tools, modernization of equipment, automation and improvement of production technology, elimination of bottlenecks in the production process, reduction of time to achieve the design productivity of equipment, improvement of labor organization, production and management, use advanced techniques and labor methods, advanced training and professional skills of workers, material and moral incentives for workers for indicators characterizing the improvement of the use of equipment.

The development of technology and the associated intensification of production processes and the intensification of innovation activities are practically unlimited. Therefore, the possibilities for intensively increasing the use of fixed assets are not limited. A significant area for increasing the efficiency of use of fixed assets is improvement his structure, increasing the share of the active part of funds and optimizing the ratio of different types of equipment. Since an increase in production output is achieved only in leading workshops, it is important to increase their share in the total cost of fixed capital. An increase in fixed assets in auxiliary production leads to an increase in the capital intensity of products, since there is no direct increase in output. But without the proportional development of auxiliary production, the main workshops cannot function with full efficiency. Therefore, the search for the optimal production structure of fixed capital at an enterprise is an important direction for improving its use.

In modern conditions, an important factor influencing the increase in the efficiency of use of fixed capital is development of private property, and above all the joint-stock form of business. Thus, in a joint-stock company, shareholders become the owners of fixed capital, have the opportunity to actually manage the means of production, including the independent formation of the production structure of fixed capital, as well as the profit of the enterprise, which allows increasing targeted investment and ensuring an increase in the economic efficiency of production

The intensive way of using fixed assets of existing enterprises includes, therefore, their technical re-equipment, increasing the rate of renewal of fixed assets, organizational elements, qualifications of workers, public production organizations.

Improving the extensive use of fixed assets involves, on the one hand, an increase in the operating time of existing equipment in a calendar period (during a shift, day, month, quarter, year) and, on the other hand, an increase in the quantity and share of existing equipment as part of the total equipment -production available in the organization and in its production unit.

CONCLUSION

Fixed assets are of decisive importance in the country's economy. They are the most important part of the national wealth of society, the foundation for the development of all sectors of the national economy. The correct use of fixed assets is the main condition for increasing the productivity of each employee of the enterprise and all its departments. Therefore, knowledge of the essence of fixed assets, the characteristics of their use, renewal, and impact on all economic processes of production is necessary to improve the management of these processes.

The financial results of industrial organizations largely depend on the condition, quality and structure of fixed assets.

Each enterprise has significant reserves for improving the use of fixed production assets. In general terms, this goal can be achieved through the introduction of new equipment and technology, mechanization and automation of production processes, implementation of a competent reproduction policy, timely and high-quality repairs, elimination of excess equipment, etc.

Fixed means of production make up a significant part of the country's wealth. This is the embodied labor of millions of people, accumulated in tools and working conditions.

The main task in modern conditions is to ensure expanded reproduction of fixed assets. Outdated and worn-out equipment does not reduce costs, and in market conditions the amount of costs is one of the main indicators for assessing the performance of an enterprise.

Therefore, the main task in modern conditions is to mobilize funds for the renewal of fixed assets.

It is possible to reduce the wear and tear losses of fixed assets through their better use, increasing the levels of key indicators - capital productivity, shift ratio, equipment load factor.

These indicators can be improved through scientific and technological progress, improving the structure of fixed assets, reducing all kinds of equipment downtime, improving production and labor, and developing new forms of management.

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3.1 Ways to improve main funds(funds) 3.1 Information Technology in assessment efficiency use main funds ...

1. Analysis effective use main funds at the enterprise

   Abstract >> Accounting and Auditing

   Paths and reserves for improvement are determined efficiency use main funds. 3. Analysis efficiency use main funds at ZAO SEVER-AVTO 3.1. Information...

2. Analysis efficiency use main funds using the example of LLC "Production Company "Pride"

   Coursework >> Economics

   ... main funds is the assessment of indicators efficiency use main funds, diagnosis of the reasons for changes in indicators efficiency use main funds and quantification of change efficiency use main funds ...

Fixed assets- part of the property used as means of labor in the production of products, performance of work or provision of services, or for the management of the organization for a period exceeding 12 months or the normal operating cycle, if it exceeds 12 months.

Inventory object is a unit of accounting for fixed assets. An inventory object of fixed assets is an object with all fixtures and accessories, or a separate structurally isolated object, intended to perform certain independent functions, or a separate complex of structurally articulated objects, representing a single whole and intended to perform a specific job.

Capital investments- enterprise costs for creating, increasing the size and useful properties, for the acquisition of fixed assets intended for long-term use in economic activities.

Depreciation of fixed assets— repayment of the cost of fixed assets.

Repair of fixed assets— correction of damage and replacement of worn parts of the object. Current repairs - replacement or restoration of replacement parts; medium repair - partial disassembly of the object and restoration of the worn-out one; overhaul - complete disassembly with replacement of worn parts or their restoration.

Fixed assets of the enterprise

Fixed assets of the enterprise- part of the property used repeatedly in the production of products, performance of work or provision of services, or for the management needs of the organization for a period exceeding 12 months.

• building;
• structures;
• working and power machines and equipment;
• measuring and control instruments and devices;
• Computer Engineering;
• vehicles;
• tool;
• production and household equipment and supplies;
• productive and breeding livestock;
• perennial plantings and other fixed assets.

Useful life- this is the period during which the use of fixed assets of an enterprise should generate income for the organization or serve to fulfill the goals of its activities. During operation, the fixed assets of the enterprise are subject to wear and tear. There is moral and physical wear and tear. Obsolescence- loss of value by buildings, structures, machines, automatic machines and other equipment due to scientific and technological progress and growth in labor productivity. Physical deterioration occurs as a result of active operation of equipment, as well as under the influence of natural forces (metal corrosion).

The accounting unit for fixed assets of an enterprise is an inventory object with all fixtures and fittings or a separate structurally isolated item. Fixed assets of an enterprise are accepted for accounting at their original cost, i.e., according to the amount of actual costs for the acquisition, construction and production of fixed assets. The organization has the right to revaluate fixed assets at replacement cost no more than once a year.

Depreciation of fixed assets of an enterprise

The cost of the enterprise's fixed assets is repaid through depreciation (transferring the cost of the fixed assets to perform work, manufactured products, or provide services). If you subtract from the original cost the amount of depreciation charges for the entire service life of this object, you get the residual value.

Currently, depreciation of fixed assets of an enterprise can be carried out in one of the following ways: linear, reducing the balance, by the sum of the numbers of years of useful life and writing off the value in proportion to the volume of production (work).

• using the linear method, based on the initial cost of the object and the depreciation rate calculated taking into account the useful life of this object;
• with the reducing balance method based on the residual value of the object at the beginning of the reporting year and the depreciation rate accrued taking into account the useful life of this object;
• with the method of writing off the cost by the sum of the numbers of years based on the original cost of the object and the annual ratio, where the numerator is the number of years remaining until the end of the service life of the object, and the denominator is the sum of the numbers of years of the service life of the object.

Depreciation is not accrued for certain objects of fixed assets of the enterprise received under donation agreements and free of charge, housing stock, external improvement objects, forestry and road management, productive livestock, perennial plantings, as well as purchased publications (books, brochures, etc.).

Restoration of fixed assets of an enterprise can be carried out through simple and expanded reproduction. Simple reproduction occurs in the form of replacement and overhaul of fixed assets. Expanded - in the form of new construction, expansion of production, reconstruction and technical re-equipment, as well as modernization. With simple reproduction, fixed assets do not change their qualitative and quantitative characteristics. With expansion, there is a change in quantity that turns into quality, filling the fixed assets of the enterprise with new content. At the same time, the costs of modernization and reconstruction of facilities after completion of this work may increase the initial cost of the facilities.

There are various reasons for the disposal of fixed assets of an enterprise: moral and physical wear and tear or the cessation of their intended use; implementation (sale); gratuitous transfer; transfer in the form of a contribution to the authorized capital of other organizations; liquidation in case of accidents, natural disasters and other emergency situations. The cost of an enterprise's fixed assets that are disposed of or are not constantly used for production needs must be written off from the balance sheet.

In organizations, it is possible to determine the active and passive part of the enterprise's fixed assets. The active part influences the subject of labor, moves it in the production process and exercises control over the progress of production (machines, equipment, vehicles, etc.), and the passive part creates favorable conditions for the functioning of the active part (buildings, structures, equipment, etc.).

Efficiency of use of enterprise fixed assets

The most important indicator characterizing the fixed assets of an enterprise is the level of their use. In this case, cost indicators are used. For example, production output in value terms per 1 ruble. average annual cost of fixed assets; use of equipment by quantity. Therefore, it is necessary to distinguish between available, installed, operating according to plan and actually operating equipment; use of equipment by time, you should also distinguish between calendar, estimated, planned and actual time; removal (production) of products per unit area. — the ratio of the average annual cost of fixed assets of the enterprise to the average number of workers in the largest shift. The technical condition of the enterprise's fixed assets is characterized by the following coefficients: renewal; disposals; growth; wear; suitability of fixed assets, as well as the costs of their maintenance.

Organizations are given the right to rent out excess, temporarily free or unused fixed assets of the enterprise.

• current lease— leasing of individual objects to the tenant for temporary use;
• long-term rental— transfer to the lessee of a whole complex of fixed assets of the enterprise with the right of subsequent redemption;
• leasing, or financial lease - the acquisition by the lessor, at the request of the lessee, of individual objects, both with and without the right to purchase. In this case, the lessor credits them to his balance sheet or the lessor transfers the object to the tenant’s balance sheet.

Lease is a property lease based on a contract, which involves the urgent possession and use or temporary use of property by transferring it from the lessor to the lessee for a fee. Both movable and immovable property can be leased. According to the law, in the case of real estate lease, the agreement is subject to state registration.

There are two parties to a lease agreement:

• lessor - the owner of the property who leases it out (persons authorized by law or the owner to lease the property can also act as lessors);
• tenant - a recipient of property who uses it for his own purposes in accordance with the purpose of the property or in accordance with the terms of the agreement.

The most common method of establishing rent is to determine a flat payment amount, calculated based on the cost of all leased property or separately for each of the leased properties. components. Payments are made, as a rule, periodically within the terms established by the contract. However, a lump sum payment is also possible. The lessee is the owner of the products and income received as a result of the use of the leased property.

A separate type of rental relationship is the rental of property. Enterprises can lease property periodically, in the event of temporarily unused facilities appearing; Property rental is carried out on an ongoing basis. Property transferred under a lease agreement is usually used by the tenant to conduct business; When renting out property, it is usually used for consumer purposes. The duration of the rental agreement is unlimited, while the rental agreement is usually concluded for a period of up to one year. In addition, subletting of property provided under a rental agreement is generally not allowed.

Leasing is a type of rental that has elements of borrowing operations, which makes it similar to a loan. It also includes components of foreign trade and investment activities. The Law “On Leasing” interprets it as a type of investment activity for the acquisition of property and its transfer on the basis of a leasing agreement to individuals or legal entities for a specified period, for a certain fee and in accordance with the conditions established by the agreement with the right to purchase the property by the lessee.

The main difference between leasing and traditional rent is that three parties are directly involved in it:

• lessor (lessor) - an individual or legal entity that acquires ownership of property and transfers it for temporary possession and use to the lessee for a fee and on the terms agreed upon in the contract;
• lessee (tenant) - an individual or legal entity accepting property for use in accordance with the leasing agreement;
• seller (supplier) - an individual or legal entity who sells to the lessor the property that is the subject of the leasing agreement.

In progress leasing activities The lessor bears the costs associated with the acquisition and transfer of property to the lessee, as well as costs caused by the need to create conditions for the normal use of the leased property.

Classification and valuation of fixed assets

According to clause 4 of PBU 6/01 “Accounting for fixed assets”, assets are taken into account as part of the fixed assets of an enterprise if they:

• used in the production of products when performing work or providing services or for management needs;
• used longer than 12 months;
• will generate income for the organization in the future;
• will not be sold in the foreseeable future.

Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and supplies, working, productive and breeding livestock, perennial plantings and other fixed assets facilities.

The main ones also include capital investments for radical improvement of land (drainage, irrigation and other reclamation works) and in leased fixed assets.

Capital investments in perennial plantings and radical land improvement are included in fixed assets in the amount of costs related to the areas accepted for operation, regardless of the completion of the entire complex of work.

Fixed assets include land plots owned by the organization and environmental management facilities (water, subsoil and other natural resources).

If one object has several parts that have different useful lives, each such part is accounted for as an independent inventory item.

To organize accounting and ensure control over the safety of fixed assets, each fixed asset item (inventory item), regardless of whether it is in operation, in stock or on conservation, must be assigned a corresponding inventory number when accepting them for accounting. The inventory number assigned to an object of fixed assets is retained by it for the entire period of its presence in the organization.

Inventory numbers of fixed assets written off from accounting are not assigned to objects newly accepted for accounting within 5 years after the end of the year of write-off.

Object-by-object accounting of fixed assets is carried out by the accounting service on inventory cards for recording fixed assets (form OS-6). An inventory card is opened for each inventory item. Inventory cards can be grouped in a file cabinet in relation to All-Russian classifier fixed assets, and within sections, subsections, classes and subclasses - at the place of operation ( structural divisions organization).

Filling out inventory cards (inventory book) is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets (form OS-1), technical passports and other documents for the acquisition, construction, movement and write-off of fixed assets. The inventory cards (inventory book) must contain basic data on the fixed asset item: useful life, method of calculating depreciation, exemption from depreciation (if any), individual characteristics object.

Inventory cards, as a rule, are compiled in one copy and are kept in the accounting department.

For fixed assets accepted for lease, it is also recommended to open inventory cards to carry out off-balance sheet accounting of these tenant assets.

Acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization; the acceptance for accounting of objects of the same type of the same value and accepted for accounting at the same time can be formalized.

Fixed assets are accepted for accounting in the case of their acquisition, construction and manufacture, contribution by the founders to account for their contributions to the authorized (share) capital, receipt under a gift agreement and other receipts at their original cost.

The initial cost of fixed assets acquired for a fee (including used ones) is recognized as the amount of the organization's actual costs for acquisition, construction and production, with the exception of value added tax and other refundable taxes.

Object-by-object accounting of fixed assets is carried out in rubles, and when acquiring objects of fixed assets, the cost of which is determined in foreign currency, the valuation is also made in rubles by converting foreign currency at the rate of the Central Bank of Russia valid on the date of acceptance for accounting by the organization of objects by right of ownership, economic management, operational management or lease agreement.

The cost of fixed assets in which they are accepted for accounting is not subject to change, except in cases established by law RF and the accounting regulations “Accounting for fixed assets” (PBU No. 6/01).

A change in the initial cost of fixed assets is allowed in cases of completion, additional equipment, reconstruction and partial liquidation of the corresponding fixed assets or carrying out capital work, as well as due to the revaluation of fixed assets.

If an enterprise decides to revaluate fixed assets, it will have to be done every year. Revaluation can be either in the direction of increasing the value of fixed assets (revaluation) or in the direction of decreasing (depreciation).

As a result of the revaluation, the initial cost of fixed assets increases and account 01 “Fixed assets” is debited in correspondence with the credit of account 83 “Additional capital”. At the same time, the amount of accrued depreciation on revalued fixed assets increases: debit to account 83 “Additional capital” and credit to account 02 “Depreciation of fixed assets”.

Based on the results of the depreciation of fixed assets, the original cost of fixed assets is reduced and a posting is made: debit to the “Additional Capital” account and credit to the “Fixed Assets” account, and at the same time the amount of accrued depreciation on revalued fixed assets is reduced: debit to account 02 “Depreciation of fixed assets” and credit to account 83 "Extra capital".

When additional capital is not enough to cover the amount of the markdown, that part of the markdown that exceeds the amount of previous increases is written off against own profits and attributed to account 84 “Retained earnings (Uncovered loss).” In this case, the following entries are made: debit account 84, credit account 01 and debit account 02, credit account 84.

As a result of the revaluation of fixed assets, the replacement cost of fixed assets is taken into account on account 01.

An increase (decrease) in the initial cost of fixed assets is charged to the organization’s additional capital.

The reconstruction of existing enterprises includes the reorganization of existing workshops and facilities of the main, secondary and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose, associated with the improvement of production and increasing its technical and economic level, taking into account the achievements of scientific and technological progress and carried out for a comprehensive project for the reconstruction of the enterprise, in general to increase production capacity, improve quality and change the range of products, mainly without increasing the number of employees while simultaneously improving their working conditions and environmental protection.

Additional equipment or technical re-equipment of existing enterprises includes a set of measures to improve the technical and economic level of individual production facilities, workshops and sections based on the introduction of advanced equipment and technology, mechanization and automation of production, modernization and replacement of outdated and physically worn out general plant facilities and support services.

In this case, the organization’s expenses reflected in the capital investment account upon completion of completion, additional equipment, reconstruction of a fixed asset facility or upon completion of work of a capital nature are written off as a debit to the fixed asset account.

At the same time, by the amount of costs added to the fixed asset accounting account, the amount in the additional capital accounting account increases and the own source remaining at the disposal of the organization decreases (with the exception of depreciation).

Methods for acquiring fixed assets and the procedure for their reflection in accounting

Purchase for a fee

The main way of receiving fixed assets to an enterprise is long-term investments (capital investments) in fixed assets. Accounting for such investments is carried out on the calculation balance sheet account 08 “Investments in non-current assets” for the corresponding sub-accounts and for each construction project or acquisition of fixed assets for a fee. The cost of fixed assets accepted for operation on the basis of acceptance certificates for completed objects is written off from account 08 “Investments in non-current assets” to the debit of account 01 “Fixed assets”.

With this method of acquiring a fixed asset for a fee, according to a number of regulatory documents, the amount of the organization's actual costs for the acquisition, construction and production of these fixed assets is recognized.

The construction of fixed assets is carried out through new construction and construction to expand existing enterprises.

New construction includes the construction of a complex of facilities for the main, auxiliary and service purposes of newly created enterprises, buildings and structures, as well as branches and individual production facilities, which, after commissioning, will be on an independent balance sheet.

If the construction of an enterprise or structure is planned to be carried out in queues, then new construction includes the first and subsequent phases until the commissioning of all designed capacities for the full development of the enterprise (structure).

When expanding an existing enterprise, the increase in its production capacity should be carried out in more short time and at lower unit costs compared to the creation of similar capacities through new construction with a simultaneous increase in the technical level and improvement of the technical and economic indicators of the enterprise as a whole.

Construction of objects can be carried out by contract and economic methods.

With the contract construction method, the cost of the work performed is charged to account 08 “Investments in non-current assets”, subaccount 4 “Purchase of fixed assets” for the accounts of contracting and design organizations. The same account also takes into account the costs of purchasing equipment that requires installation. With the economic method of construction, account 08-3 “Construction of fixed assets” includes the accrued wages of employees taking part in construction, deducted to extra-budgetary funds, the cost of consumed materials and low-value equipment, wear and tear of tools, temporary fixtures and devices; the cost of equipment requiring installation, the cost of maintaining the control apparatus and other expenses. The procedure for reflecting in accounting operations for the construction of facilities using contract and economic methods is given in Table. 4.1.

II. With the economic method of constructing a production facility

Thus, the initial cost of constructing the facility industrial purposes contract method amounted to 33 thousand rubles, and for a residential building - 39,560 rubles.

An enterprise, in addition to the construction of fixed assets, can, under a sale and purchase agreement, purchase fixed assets in finished form, as well as vehicles, equipment that does not require installation, computer equipment, etc.

Accounting for the costs of acquiring individual fixed assets is taken into account in subaccount 08-4 “Purchase of fixed assets”. Let us consider the procedure for such reflection in accounting using the example of an acquisition by an enterprise under a purchase and sale agreement in trade organization truck for production purposes: car cost - 35,400 rubles, including VAT (18%) - 5,400 rubles. The costs associated with the acquisition (delivery) amounted to 1180 rubles, including VAT of 180 rubles.

• debit of account 08/4, credit of account 60 - the cost of the purchased truck in accordance with the invoice, excluding VAT - 30,000 rubles;
• debit of account 19, credit of account 60 - VAT on received fixed assets - 5400 rubles;
• debit of account 08/4, credit of account 60 - the amount of expenses associated with the purchase of a truck is taken into account, excluding VAT - 1000 rubles;
• debit of account 19, credit of account 60 - VAT on expenses for the purchase of a truck - 180 rubles;
• debit of account 08/4, credit of account 68 - tax accrued on the purchase of motor vehicles - 6,000 rubles. (RUB 30,000 * 20%);
• debit of account 01, credit of account 08/4 - fixed assets were put into operation at actual acquisition costs -
  37,000 rub. (30,000 rub. + 1,000 rub. + 6,000 rub.);
• debit of account 60, credit of account 51 - paid for acquired fixed assets and acquisition expenses - 36,580 rubles.
  (RUB 35,400 + RUB 1,180);
• debit of account 68, credit of account 51 - tax paid on the purchase of vehicles - 6,000 rubles;
• debit of account 68, credit of account 19 - assignment to settlements with the budget of the amount paid when making capital investments at the time the truck was registered - 5580 rubles.
  (5400 rub. + 180 rub.).

Receipt under an exchange agreement

Under the barter agreement, legal or individual undertakes to transfer one product into ownership of the other party in exchange for another (Clause 1, Article 567 of the Civil Code of the Russian Federation). In this case, each party acts as both a seller and a buyer. If the exchange agreement does not specify a condition for the transfer of ownership, then ownership of the goods is transferred at the moment the parties fulfill their obligations under the agreement (Article 570 of the Civil Code of the Russian Federation). If the enterprise is the first to receive fixed assets under an exchange agreement, then until the transfer of ownership (shipment of the corresponding goods in exchange for the received fixed asset), this fixed asset is accounted for in off-balance sheet account 002 “Inventory assets accepted for safekeeping.” After the transfer of ownership, the receipt of fixed assets is accounted for in a manner similar to the purchase and sale agreement.

In accordance with clause 3.5 of PBU No. 6/01, the initial cost of fixed assets acquired in exchange for other property other than cash is recognized as the value of the exchanged property at which it was reflected in the balance sheet.

To reflect the receipt of fixed assets in accounting, the following initial data were used: an enterprise, under an exchange agreement, acquires an object of fixed assets in finished form for the transferred property (manufactured products, goods, services), the cost of which is 60,000 rubles. (excluding VAT). The barter valuation agreed upon by the parties in the agreement is RUB 94,400. (including VAT - 14,400 rubles). At the same time, the initial cost of the fixed asset item on the balance sheet is 100,000 rubles, and the accrued depreciation is 30 thousand rubles, respectively, the residual (actual) value according to accounting data was 70,000 rubles.

• at the book value of the disposed property excluding VAT:
  debit of account 08, credit of account 90/1 - 60 thousand rubles. (according to clause 26 Guidelines according to the accounting of fixed assets... “on the date of transfer of ownership of the exchanged property, the capital investment account is debited in correspondence with the credit of the sales account”);
• on the amount of VAT - 18%:
  debit of account 19, credit of account 90/1 - 12,400 rubles. (70000 x 18%). (The guidelines for accounting of fixed assets establish the rules for reflecting in accounting the incoming fixed assets acquired under an exchange agreement, but there are no recommendations at all for reflecting in accounting the amounts of input VAT specified in the supplier’s primary documents. Based on the requirements tax legislation, the debit of account 19 must reflect the full amount of VAT indicated in the supplier’s primary documents, therefore, by analogy with the requirements of the Guidelines for accounting of fixed assets regarding the capitalization of fixed assets, the amount of VAT can be reflected in correspondence with account 90/3);
• upon commissioning:
  debit of account 01, credit of account 08 - 60,000 rubles.

• to write off retiring assets at cost:
  debit of account 90/2, credit of accounts 41, 43 ... - 60,000 rubles;
• 
  debit 90/3, credit account 68 - 10800 rub. (VAT is calculated based on the amount of revenue according to accounting data, equal to 60,000 rubles * 18%);
• 
  debit account 90/2, credit account 80 -1800 rub.

• debit of account 68, credit of account 19 - 12,600 rubles.

• at the cost of the retiring fixed asset excluding VAT:
  debit of account 10 (41...), credit of account 91 - 70,000 rubles;
• for the amount of VAT:
  debit of account 19, credit of account 91 - 10,800 rubles.

• to write off a fixed asset at its original cost:
  debit of account 91, credit of account 01 - 100,000 rubles;
• to write off previously accrued depreciation:
  debit of account 02, credit of account 91 - 30,000 rubles;
• for the amount of VAT payable to the budget:
  debit of account 91, credit of account 68 - 12,600 rubles. (the amount of VAT is calculated based on revenue according to accounting data, equal to 70,000 rubles)
• for the identified financial result under the exchange agreement:
  debit account 99, credit account 91 - 1800 rubles. (It should be borne in mind that accepting this amount of loss to reduce financial result for tax purposes in force regulatory documents not provided.)

Free receipt

According to clause 3.4 of PBU No. 6/01, the initial cost of fixed assets received by an organization under a gift agreement and in other cases of gratuitous receipt is recognized as their market price on the posting date.

The costs of delivery of the specified fixed assets, received under a donation agreement and in other cases of gratuitous receipt, are taken into account as capital costs and are attributed by the recipient organizations to increase the initial cost of the object. These expenses are reflected in the accounts for capital investments in correspondence with the accounts for accounting for settlements. If enterprises receive motor vehicles free of charge, tax on the acquisition of motor vehicles is not charged.

The capitalization of fixed assets received free of charge is reflected in accounting under the credit of account 98 “Deferred income”, subaccount 2 “Free receipts” in correspondence with account 08 “Investments in non-current assets”. As depreciation is calculated (debit to account 20 “Main production”, credit to account 02 “Depreciation of fixed assets”), future income is included in non-operating income of a portion of gratuitously received fixed assets in accordance with PBU - 9/99. Taxable profit is increased by this amount (debit to account 98/2, credit to account 91). Putting fixed assets into operation is carried out in the usual manner: debit account 01, credit account 08. In accordance with tax legislation, the receiving party is obliged to pay income tax (24%), and the correspondence of accounts will be: debit 99 “Profits and losses”, credit 68 "Calculations for taxes and fees."

The main problem in the area under study is the need to increase the efficiency of using fixed assets due to modern requirements for the level of organization and intensification of the economic activities of enterprises. Consequently, enterprises must quickly find reserves for increasing the efficiency of using their fixed assets.

Efficiency of use of fixed assets– is assessed according to a number of indicators to identify reserves for its increase in order to increase the profitability of the enterprise.

In general, before improving efficiency, it is necessary to evaluate it. You can conduct a comprehensive analysis of fixed asset indicators and draw appropriate conclusions.

Measures to improve the efficiency of use of fixed assets occupy a central place during the period of intensified economic growth and are especially relevant in the context of the implementation of import substitution policies. Taking into account the factors in the production process that influence the efficiency of their use in the enterprise, it is necessary to identify reserves for increasing it and determine specific measures by which the efficiency of using fixed assets is increased. Reducing costs and increasing labor productivity can also be specified as additional criteria.

It should be noted that in the event of unfavorable macroeconomic conditions, negative dynamics of post-crisis phenomena, aggravation of crisis processes, it becomes one of the key aspects management activities.

In this regard, we can highlight the most important task that the enterprise must solve in order to fully utilize on-farm reserves. Rationalization of the use of fixed assets should help improve the efficiency of the enterprise's economic activities as a whole.

Depending on the goals of the enterprise, this can be achieved due to 3 main factors:

1. Commissioning of new fixed assets
2. Improving the use of existing fixed assets
3. Identification of production capacity reserves

Increasing the efficiency of use of fixed assets

The implementation of these opportunities to improve the efficiency of use of fixed assets allows us to achieve an increase in industrial production volumes.

The figure below shows a logical algorithm for analyzing reserves of an enterprise's production capacity. The use of this algorithm makes it possible to identify existing reserves and increase the efficiency of using fixed assets of the enterprise.

Algorithm for assessing all enterprise capacities and establishing those free from execution production program includes the following procedures:

1. Analysis of the availability of production capacity reserves:

• yes, if there are reserves, proceed to procedure 2;
• no, if there are no reserves, proceed to procedure 3.

2. Study of the nature and extent of production capacity utilization.

• yes, go to procedure 2.1

2.1 Analysis of the possibility of compaction and formation of reserves:

• no, not possible - go to procedure 3.

3. Assessment of the intensity of use of facilities and equipment.

• yes, go to procedure 3.1

3.1 Analysis of the possibility of freeing up capacity by intensifying the use of production capacity:

• yes, there is a possibility - go to procedure 4;
• no, there is no possibility - there is no reserve of this kind to be concluded - transition to procedure 5.1 with the identification of additional options for improving production activities.

4. Redistribution of capacity and equipment load.

• yes, go to procedure 4.1

4.1 Analysis of the possibility of freeing up capacity through regrouping and rebooting:

• yes, there is a possibility - go to procedure 5;
• no, there is no possibility - withdrawal of internal production reserves cannot be used - transition to procedure 5.1 with the identification of additional options for improving production activities.

5. The general reserve of capacities and the possibility of their use are determined.

• yes, the reserve is defined – end the process.
• no, there are no internal reserves - go to procedure 5.1.

5.1 Identification of additional options for improving production activities.

• yes, additional reserves have been identified – complete the process.
• no, the reserves have not been determined - the conclusion is to re-analyze.

Directions for increasing the efficiency of use of fixed assets

Improving the use of existing fixed assets of enterprises, including newly commissioned ones, can be achieved through two directions:

1. Increasing the intensity of use of fixed assets;
2. Increasing the extensiveness of their load, while more efficient use of fixed assets is achieved, first of all, through their technical improvement.

The result of the implementation of both directions should be an increase in capital productivity.

One of the criteria for the effectiveness of measures to improve the efficiency of use of fixed assets is the excess of the growth rate of revenue over the growth rate of capital productivity.

At the same time, it is necessary to take into account the increase in the unit capacity of fixed assets, which leads to an increase in the intensity of their use.

Increasing the intensity of use of fixed assets

Key points in the intensive path to improve the efficiency of use of fixed assets are:

• improvement of the technological process;
• concentration of production of homogeneous products;
• integration of pre-production and technical operations;
• ensuring uniform, rhythmic operation of production areas.

As a result, an increase in production output per unit of time, per unit of equipment or per 1 square meter should be achieved. m production area.

Naturally, one should not discard the possibility of an extensive path. An extensive way to increase the efficiency of use of fixed assets involves increasing the operating time of existing equipment within a calendar period and increasing the share of existing equipment in the composition of fixed assets available at the enterprise and in its production unit. Accordingly, it is necessary to maintain proportionality between the production capacities of individual groups of equipment, improve the maintenance of fixed assets, prevent accidents, carry out timely repairs, reduce equipment downtime, etc., as well as implement measures that increase the share of main production operations in working time costs.

Conclusion

Assessing the current state, efficiency of use and subsequent improvement in the use of fixed assets of an enterprise solves a wide range of economic issues related to this area of ​​​​the enterprise's economic activity. First of all, they should be aimed at increasing production efficiency: increasing capital productivity, production volume, increasing labor productivity, increasing profits and return on capital of the enterprise.

Consider this output at practical example and first analyze the efficiency of using fixed assets.

For example, the confectionery industry enterprise Yenisei JSC, which produces a wide range of confectionery products (marshmallows, candies, souffles, cookies, gingerbreads, etc.) based on natural products and without the use of preservatives. The confectionery industry is an industrial production with a high level of technology and technology. For of this enterprise The issue of increasing the efficiency of using fixed assets to obtain an additional competitive advantage is relevant.

Analysis of the efficiency of use of fixed assets

A detailed analysis of the state of fixed assets should begin with an assessment of their dynamics in the context of classification groups.

The table shows that in 2016-2017 there were no major changes in fixed assets at Yenisei JSC. Among fixed assets, buildings account for 35.6%, and machinery and equipment – ​​64.4%. The cost of equipment increased by 807 thousand rubles. or by 10.24%. In general, fixed assets increased by 807 thousand rubles. or by 6.36%. All fixed assets belong to the production sector.

Now let's analyze the dynamics of efficiency indicators for the use of fixed assets of Yenisei JSC.

The company is experiencing an increase in production volumes by 18,238 thousand rubles. or by 33.08% for the analyzed period, and the average annual cost of fixed assets at the enterprise increased by 807 thousand rubles. or by 6.36%, which naturally led to an increase in the capital-labor ratio.

A general indicator of the efficiency of using fixed assets is capital productivity. The increase in capital productivity at the enterprise amounted to 25.12%. The increase in the volume of output occurred due to an increase in the efficiency of use of fixed production assets. At the same time, the increase in labor productivity by 30.83% is also largely due to an increase in capital productivity with virtually no change in the number of personnel. Accordingly, an increase in capital productivity will also contribute to the growth of the enterprise’s profit.

A decrease in the capital intensity of production by 0.05 indicates a small relative savings funds invested in fixed assets. The increase in capital-labor ratio by 4.56% is also due to an increase in the cost of fixed assets during this period.

Thus, it can be judged that Yenisei JSC effectively uses the fixed assets at its disposal, which is confirmed by the dynamics of indicators of the efficiency of their use for the analyzed period.

Analysis of the use of fixed assets of an enterprise also includes determining the state of fixed assets in terms of their potential. The state of fixed assets, that is, the state of production potential, is measured by the permanent asset index, the real value coefficient of the property, the depreciation coefficient and the serviceability coefficient.

The permanent asset index is the ratio of fixed assets and non-current assets to own sources of financing.

The coefficient of real value of property determines what share of the value of property is made up of means of production, and is calculated by dividing the total value of fixed assets by the residual value, inventories, work in progress to the value of the enterprise's assets. Characterizes the level of provision of the production process with means of production. The value of the coefficient should be 0.5 under normal operating conditions of the enterprise.

Wear and serviceability coefficients (Kt) characterize, respectively, the share of worn-out and the share of usable parts of fixed assets:

From – depreciation of fixed assets;

F – initial (replacement) cost of fixed assets;

These indicators are measured as percentages and can be calculated both at the beginning and at the end of the reporting period. An increase in the wear rate means a deterioration in the condition of the enterprise's fixed assets, and an increase in the serviceability rate means an improvement in their condition.

The values ​​of the listed indicators of Yenisei JSC are presented in the table.

The table data shows that the technical condition of fixed assets of Yenisei JSC is quite favorable to ensure the main activity, since the degree of their suitability at the end of the year is 82.93%. Accordingly, the degree of wear is 17.07%. However, compared to last year, the situation has worsened somewhat.

The real value coefficient significantly exceeds the standard of 0.5 and is equal to 0.85 in 2017.

Consequently, it can be judged that the fixed assets of Yenisei JSC were largely formed due to own sources financing, and the enterprise demonstrates high level management and efficiency of use of fixed assets.

So, in in this example We carried out an analysis of the efficiency of using fixed assets, everything seems to be quite good at the confectionery enterprise. However, even if things are going well, this is not a reason to refuse to find reserves for increasing the efficiency of using fixed assets. The immortal recipe for a profitable enterprise:

You have to run as fast as you can just to stay in the same place, and to get to another place you have to run twice as fast - Lewis Carroll.

Ways to improve the efficiency of using fixed assets

The analysis of the use of fixed assets of Yenisei JSC showed that the enterprise operates efficiently and demonstrates positive development dynamics. In order to increase the efficiency of using fixed assets of Yenisei JSC, it is necessary to identify the reserves available to the enterprise.

The available reserves are not always obvious.

Based on availability, three levels of reserves can be distinguished:

1. Free reserves – unused space in production and auxiliary buildings, idle equipment, unclaimed project facilities, etc.;
2. Hidden reserves – not fully used areas, equipment, etc.;
3. Unused reserves are insufficiently intensively used material elements of the production process.

JSC "Yenisei" has the opportunity to more fully use part of the production space by organizing production new products. Based on the assessment carried out in accordance with the algorithm for analyzing production capacity reserves presented in the article, the following ways can be determined to increase the efficiency of using fixed assets at Yenisei JSC:

• use existing production facilities and the availability of qualified work force, for the introduction of new equipment for the production of new types of products;
• increase production capacity through the introduction of new equipment, thereby increasing the volume of products produced and expanding the range through the introduction of new products.

JSC "Yenisei" proposes to introduce a new line of dietary crackers into production. The products are aimed at women watching their weight. This is a dietary product that replaces regular cookies, with a reduced calorie content. Diet crackers are a current trend in the field of dietary nutrition; they are easy to produce and easily replace regular crackers and cookies. By introducing a new product line into production, Yenisei JSC will be able to develop a new market segment and create additional competitive advantages compared to competitors.

To introduce the production of diet crackers, you will need to purchase production line to organize a new production site within the existing technological structure. This requires conveyor equipment.

The projected sales volume of new products is determined at 7.5% of the total sales volume for the previous year:

73364 * 0.075 = 5502.3 thousand rubles.

Sales profitability in 2017 was:

3986 / 73364 * 100% = 5,43%

Profit at the forecast volume of sales of new products will be:

5502.3 * 0.0543 = 298.8 thousand rubles.

The cost of implementing the project will be 632 thousand rubles. It is proposed to finance the acquisition of a new product line through own funds JSC "Yenisei" Over the past year, the company made a profit in the amount of 3,986 thousand rubles, has retained earnings in the amount of 3,225 thousand rubles, so we can conclude that the company has enough of its own funds to purchase a new line of equipment.

Economic efficiency of implementation of this project can be estimated using net present value (NPV). When assessed using this method, the payback period should be about 42 months from the start of the project.

Thus, having identified reserves for increasing the efficiency of using fixed assets and proposing a project for their use, in this example we described the methodology of such an approach, in which the goal is to solve the most important task of each enterprise. As a result, this will help improve the efficiency of the enterprise’s economic activities as a whole.

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