Determination of the average annual cost of opf. Calculation of the value of fixed assets of an enterprise. Calculation of the fixed assets renewal ratio

1.2 Calculation of the average annual cost of fixed production assets

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

To calculate depreciation charges and indicators of the efficiency of use of fixed production assets, their average annual cost is calculated.

We calculate the average annual cost for each type using the following formulas, depending on the initial data:

1) if months of input or disposal of funds are planned

F VV × t 1 F SEL × t 2

F PL = F NG + ---------- - -----------, (3)

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

F NG – cost of OPF at the beginning of the year, thousand rubles;

F VV – cost of the OPF put into operation, thousand rubles;

F CHOICE – cost of decommissioned OPFs, thousand rubles;

t 1 – the number of full months remaining until the end of the year from the moment of putting the OPF into operation;

t 2 – the number of full months remaining until the end of the year from the date of decommissioning of the OPF.

F PL tr.funds = 58900 – 2800 × 4 / 12 = 57966.6 thousand rubles.

2) if the time of entry and disposal of funds is not planned

∆Ф 1 Ф = Ф NG + ----- , (4)

where ∆Ф 1 is the cost of introduced OPF, thousand rubles.

F PL BUILDINGS = 607,700 thousand rubles;

F PL MACHINERY AND EQUIPMENT = 427300+84300*7/12=476475 thousand. rub.;

F PL PER DEVICES = 646,000 thousand rubles;

F PLTRANSP OF FUNDS =58900 thousand rubles.

We summarize the calculation results in Table 2.

Table 2 - Average annual cost and structure of OPF

The predominance of buildings and transfer devices in the structure of OPF characterizes the specifics of the enterprise

Typically, the average annual cost of fixed assets is calculated when calculating. In this case, the balance sheet data for the calculation will clearly not be enough. The average annual cost of fixed assets, determined from the balance sheet, is usually used for analytical purposes. For example, to calculate capital productivity, capital intensity, capital-labor ratio. How to calculate the average annual cost of fixed assets based on balance sheet data?

Calculation of the average annual cost of fixed assets based on balance sheet data

Fixed assets in the balance sheet are reflected in the asset section I “Non-current assets”, line 1150 “Fixed assets” (Order of the Ministry of Finance dated July 2, 2010 No. 66n). Let us recall that according to this line, fixed assets are reflected in the net valuation, that is, minus the regulatory value in the form of depreciation (clause 35 of PBU 4/99). Thus, the indicator of line 1150 as of the reporting date is formed according to the data accounting So ():

Debit balance of account 01 “Fixed assets” minus Credit balance of account 02 “Depreciation of fixed assets” (except for depreciation of fixed assets accounted for on account 03 “Income-earning investments in tangible assets”)

Despite the fact that line 1150 is called “Fixed Assets,” fixed assets, strictly speaking, are also reflected in line 1160 “Profitable investments in tangible assets.” After all, profitable investments are also fixed assets. Their difference from “ordinary” fixed assets is that income-generating investments are intended exclusively for provision for temporary possession or use for a fee. That is why they are taken into account separately on account 03 “Income-generating investments in material assets” (clause 5 of PBU 6/01, Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Accordingly, the balance sheet indicator of line 1160 is formed as follows:

Debit balance of account 03 minus Credit balance of account 02 (except for depreciation of fixed assets accounted for on account 01)

Therefore, the answer to the question of how to find the average annual cost of fixed assets based on balance sheet data will depend on whether or not to include profitable investments in the calculation.

If you are only interested in fixed assets accounted for on account 01, the average annual cost of fixed assets (AC SG) according to the balance sheet is calculated as follows:

where Line 1150 N is the indicator of line 1150 as of December 31 of the previous year;

Line 1150 K is the indicator of line 1150 as of December 31 of the reporting year.

where Line 1160 N is the indicator of line 1160 as of December 31 of the previous year;

Line 1160 K is the indicator of line 1160 as of December 31 of the reporting year.

Where F k ;

F cc

F k– value of fixed assets at the end of the year, rub.

Substituting the values ​​known from the problem conditions, we calculate the value of fixed assets at the end of the year

F k = 3000 + (125 – 25) = 3100 thousand rubles.

Answer:the cost of fixed assets at the end of the year is 3,100 thousand rubles.

Calculation of the fixed assets renewal ratio

task:

During the year, the enterprise introduced fixed production assets in the amount of 150 thousand rubles. so the cost of fixed assets at the end of the year amounted to 3,000 thousand rubles. Calculate the coefficient of renewal of fixed assets.

Technology for solving the problem:

The renewal coefficient is one of the indicators that are used to analyze changes in the structure of fixed production assets.

Knowing the cost of the enterprise's fixed assets at the end of the year, as well as how many fixed assets were introduced, the fixed assets renewal ratio is calculated using the formula:

(2)

Where F cc– cost of introduced fixed assets, rub.;

F k– value of fixed assets at the end of the year, rub.

The renewal rate of fixed production assets will be:

Thus, during the year our enterprise underwent a five percent renewal of fixed production assets.

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

Calculation of retirement rate

tasks:

The main production assets of the enterprise at the beginning of 2005 amounted to 3,000 thousand rubles. During the year, fixed assets worth 300 thousand rubles were liquidated. Calculate the retirement rate of fixed assets.

Technology for solving the problem:

The retirement rate of fixed assets is calculated using the formula:

,

(3)

Where F select– cost of retiring (liquidated) fixed assets, rub.;

F n– cost of fixed assets at the beginning of the year, rub.

Let's calculate the retirement rate of fixed production assets:

Thus, 10% of fixed production assets were liquidated at the enterprise.

Answer:the retirement rate of fixed assets is 0.1.

Calculation of the increase in fixed assets

task:

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

Technology for solving the problem:

The increase in fixed assets is calculated as the difference between newly introduced and liquidated funds using the formula:

Substituting the data known from the condition, we get:

F natural = 150 – 100 = 50 thousand rubles.

Answer:the increase in fixed assets of the enterprise in monetary terms amounted to 50 thousand rubles. in a year.

Calculation of introduction of fixed assets, increase in fixed assets

task:

At the enterprise during the year, the increase in fixed production assets amounted to 80 thousand rubles. the cost of fixed assets at the end of the year is 4,000 thousand rubles. Calculate the growth rate of fixed assets.

Technology for solving the problem:

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

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

,

(5)

Where F natural– increase in fixed assets in monetary terms, rub.;

F k– value of fixed assets at the end of the year, rub.

Accordingly, the growth rate of fixed assets:

Answer:the increase in fixed assets was 2%.

Task

Fixed assets industrial enterprise provide their material and material base, the growth and improvement of which is the most important condition for increasing the quality and competitiveness of products. Improving the use of the organization's fixed assets solves many economic problems aimed at increasing production efficiency: increasing labor productivity, reducing costs, saving capital investments, increasing production volume, increasing profits and profitability, and, consequently, increasing solvency and financial stability.

Table 1 - Indicators of efficiency of use of fixed assets

To summarize the efficiency and intensity of use of fixed assets, the following indicators are used:

capital return(ratio of profit from core activities to the average annual cost of fixed assets):

Fr - capital return on fixed assets, %.;

P - profit from core activities, thousand rubles;

OF sg - average annual cost of fixed assets, thousand rubles . We take the indicators from the plan column

FP = 64018/ 12463 = 5.13

Ff = 63908 / 12363 = 5.16

return on assets(ratio of the cost of manufactured (commodity) products to the average annual cost of fixed assets):

where (3) Ф - capital productivity, rub.;

Тп - cost of commercial products, thousand rubles.

take the indicators from the fact column

FP = 14567/ 12463 = 1.16

Ff = 14644 / 12363 = 1.18

capital intensity(ratio of the average annual cost of fixed assets to the cost of manufactured products):

Fe - capital intensity, rub.;

Тп - cost of commercial products, thousand rubles;

OF sg - average annual cost of fixed assets, thousand rubles.

FP = 12463/ 14567 = 0.85 target

Ff=12363 / 14644 = 0.84 actual figure

capital-labor ratio(ratio of the average annual cost of fixed assets to the average number of industrial production personnel):

Fv - capital-labor ratio, thousand rubles;

OFSG - average annual cost of fixed assets, thousand rubles;

NPP - average number of industrial production personnel, people.

FP = 12463 / 187 = 66.64

Ff = 12363/ 154 = 80.27

Task

Perform diagnostics of the production and economic activities of the enterprise according to the table data. Determine the dynamics of capital productivity, capital intensity and labor productivity at the enterprise in 2010-2011.

Initial data:

Capital productivity– this is the volume of gross or marketable output in relation to the value of the enterprise’s fixed assets. Capital productivity shows how many products the enterprise produces for each invested unit of fixed assets value.

Capital productivity is:

· according to reporting data:
Fo=1200/650=1.85 den. units/day units;

· according to design data:
Fo=1500/800=1.88 den. units/day units;

· the growth rate of this indicator is:
Kr=1.88/1.85=1.016 (101.6%).

The projected value of this indicator should increase by 1.6% compared to the reported data. This increase is ensured through the introduction of new fixed assets, thanks to which the enterprise has the opportunity to increase production output.

It is believed that high values ​​of this indicator are preferable for a company. This means that for each monetary unit of revenue, the company makes less investment in fixed assets. A decrease in the ratio may mean that excessive investments in buildings, equipment and other fixed assets have been made for the current level of revenue.

The inverse of capital productivity indicator is called capital intensity. This indicator is equal to:

· according to reporting data:
Fe=650/1200=0.54 den. units/day units;

· according to design data:
Fe=800/1500=0.53 den. units/day units;

growth rate:
Kr=0.53/0.54=0.981 (98.1%).

Fund intensity should decrease by 1.9%.

Labor productivity- this is labor efficiency. Labor productivity can be measured by the amount of time spent on a unit of output or the amount of output produced by a worker over a period of time.

Labor productivity is:

· according to reporting data:
P=1200/200=6 thousand den. units/person;

· according to design data:
P=1500/1.85=8.11 thousand den. units/person;

growth rate:
Kr=8.11/6.00=1.352 (135.2%).

Labor productivity will increase by 35.2%.

An increase in labor productivity means savings in labor costs (working time) for the production of a unit of product or an additional amount of production per unit of time, which directly affects the increase in production efficiency, since in one case the current costs of producing a unit of product under the item “Wages” are reduced main production workers,” and in the other, more products are produced per unit of time.

Capital equipment shows how many monetary units invested in fixed assets per employee.

The capitalization indicator is equal to:

· according to reporting data:
Phosn=650/200=3.25 thousand den. units/person;

· according to design data:
Phosn = 800/185 = 4.32 thousand den. units/person;

growth rate:
Kr=4.32/3.25=1.329 (132.9%).

The capital capacity of the project should increase by 32.9%.

Thus, it is planned to significantly increase the efficiency of using fixed production assets at the enterprise.

Task

In the first quarter, the company sold products worth 300 thousand rubles. Average quarterly balance working capital is 23 thousand rubles. In the second quarter, it is planned to increase sales volume by 10%, and the time for one turnover of working capital will be reduced by one day. Determine: the working capital turnover ratio and the duration of one turnover in the first quarter, the working capital turnover ratio and their absolute size in the second quarter, the release of working capital due to a reduction in the duration of one working capital turnover.

The working capital turnover ratio is the ratio of the volume products sold to the average quarterly balance of working capital.

In the first quarter this figure is:

K1rev=P1/OBS 1=300/23=13.04 revolutions.

During a quarter (90 days), working capital makes 13.04 turnovers. The duration of one turnover of working capital is:

T1=90/K1ob=90/13.04=6.9 days.

If the time of one turnover of working capital is reduced by one day, then the duration in the second quarter will be:

T2=6.9-1=5.9 days.

In such conditions, the working capital turnover ratio is

: K2rev=90/T2=90/5.9=15.3 revolutions.

Absolute size working capital in the second quarter is: OBS2=P2/K2ob=300* 1.1/15.3=21.6 thousand rubles.

The release of working capital due to a reduction in the duration of one turnover of working capital is:

pOBS=OBS2-OBS 1 =21.6-23.0=-1.4 thousand rubles.

Task

Determine the growth rate of capital productivity if the cost of gross output according to wholesale prices enterprise is 9466 thousand rubles, the cost of fixed capital is 4516 thousand rubles. The share of the active part of fixed assets is 0.6. Load factor - 0.7. In the future, the share of the active part of fixed capital will increase and amount to 0.76, and the load factor will be 0.75.

Solution: In this case, the volume of gross output is known (9466 thousand rubles), and the value of operating production assets can be determined as the product of the value of fixed capital by the share of the active part of fixed capital and by the load factor (4516*0.6*0.7= 1896.72 thousand rubles).

The value of capital productivity is:

Fo = 9466/1896.72 = 4.99 rub./rub., which indicates that 1 rub. funds invested in production assets gives 4.99 rubles. products.

After the changes, the cost of existing production assets will be:

4516*0.76*0.75=2574.12 thousand rubles.

With a constant volume of output, the value of capital productivity will be: Ф = 9466/2574.12 = 3.68 rub./rub.

Thus, with a constant volume of output and an increase in the cost of existing production assets, the value of capital productivity will decrease. The reduction will be:

Tpr=(3.68-4.99)* 100/4.99=-26.25%.

Calculation of enterprise profit.

Task

Construction firm intends to significantly increase personnel productivity and reduce gross operating costs of production in order to significantly improve its financial condition and increasing the efficiency of its production and economic activities.

According to preliminary calculations, the number of personnel of the company should be reduced from 72 to 60 people, and annual output per employee should increase from 6920 to 8000 den. units

Current production costs per day. units products should be reduced from 84 to 78 kopecks.

Current expenses for production one day units products are 84 and 78 kopecks, respectively. Consequently, the profit per hryvnia of production is equal to 16 and 22 kopecks, respectively.

The volume of production in the previous year is calculated as the product of the number of employees and their labor productivity and is:

Def=6920*72=498240 den. units;

in the planning year:

Oppl=8000*60=480000 den. units

Based on this the enterprise's profit is:

in the previous year:

Ppr=498240*0.16=79718 den. units;

in the planning year:

Ppl=480000*0.22=105600 den. units

Thus, profit will increase by:

P=Ppl-PPR=105600-79718=+25882 den. units

Let's calculate the influence of individual factors on this change in profit:

where PO is the change in production volume, expressed in a change in revenue from product sales;

PS - change in current production costs.

pO=Opl-Opr=480000-498240=-18240 den. units;

pS=Spl-Spr=480000*0.78-498240?0.48=-44122 den. units

Indeed, the volume of profit increased by:

pP=-18240-(-44122)=+25882 den. units

First of all, we use the following dependency:

where H - number of employees,

Pr - labor productivity of one employee.

The change in production volume is due to:

a) change in the number of employees:

nO(pCh)=(Chpl-Chpr)*Ppr=(60-72)*6920=-83040 den. units;

b) changes in labor productivity of workers:

pO(pPr)=Chpl*(Prpl-Ppr)=60*(8000-6920)=+64800 den. units

pO=pO(pP)+pO(pPr)=-83040+64800=-18240 den. units

Current expenses are determined by the volume of production (O) and the cost rate (St):

Change current expenses due to:

a) change in production volume:

pS(pO)=(Opl-Opr)*Stpr=(480000-498240)*0.84=-15322 den. units;

b) changing the cost rate:

pS(pSt)=Opl*(Stpl-Stpr)=480000*(0.78-0.84)=-28800 den. units

The total impact, as shown above, is:

pS=pS(pO)+pS(pSt)=-15322-28800=-44122 den. units

Thus, as a result of the changes described in the condition, the profit growth should be 25,882 den. units Such a change should be due to a change in production volume (by -18,240 monetary units) and a change in current expenses (by 44,122 monetary units). The change in production volume is caused by a change in the number of workers (factor influence = -83,040 monetary units) and their labor productivity (factor influence = 64,800 monetary units). The change in current expenses is caused by a change in the volume of production (factor influence = 15322 monetary units) and the rate of expenses per monetary unit. units products (factor influence = -28800 monetary units).

When assessing the economic results of an enterprise, indicators of overall and estimated profitability are used.

To calculate them it is necessary to determine:

profit before tax:

1120.0-892.0+164.8-19.6+26.8=400.0 thousand den. units;

net profit:

400.0-400.0*0.25-2.8=297.2 thousand den. units;

amount of fixed and working capital:

2906.0+305.0=3211.0 thousand den. units

Total profitability is defined as the ratio of profit before tax and interest to the cost of fixed and working capital.

The total profitability is:

400,0/3211,0=0,125 (12,5%).

Estimated profitability is the ratio of net profit to the cost of fixed and working capital:

297,2/3211,0=0,093 (9,3%).

Based on the calculation results, the enterprise operates profitably. The total profitability is 12.5%, and the estimated profitability is 9.3%.

Task.

Calculate the annual profit of the enterprise, if the income for the year was 2.5 million rubles,

annual variable costs amounted to 0.5 million rubles, fixed costs amounted to 1.2 million rubles.

Calculate your return on sales.

Task.

Find the profit And determine the profitability of sales grocery store per month if:

revenue for this month amounted to 4,500,000 rubles,

the average markup on goods was 22%.

Costs of purchasing goods for sale: 3,510,000 rubles, wages for the month amounted to 400,000 rubles, the cost of rent and public utilities: 230,000 rubles.

The solution of the problem.

Calculation of working capital

Average annual cost of fixed assets is the sum of the value of fixed assets at the beginning and end of the period, divided by 2.

Average annual cost of fixed production assets formula

Average annual cost of fixed production assets = (Fixed production assets at the beginning of the period + Fixed production assets at the end of the period) / 2

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

To calculate depreciation charges and indicators of the efficiency of use of fixed production assets, their average annual cost is calculated.

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

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

where F is the average annual cost of open pension fund, thousand rubles;

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

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

F 1.02, ..., F 1.12 - cost of open pension fund at the beginning of each month, thousand rubles.

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

where F VV is the cost of the OPF put into operation, thousand rubles;

F CHOICE - cost of decommissioned OPF, thousand rubles;

t 1 -- the number of full months remaining until the end of the year from the date of putting the OPF into operation;

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

OPF out of operation.

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

enterprise revenue costs profitability

Since the input time is 1620 thousand rubles. is not planned for computer technology, then the average annual cost of the general fund can be calculated using the formula

F NG + SF BB - SF SELECT,

where F NG is the cost of OPF at the beginning of the year, thousand rubles;

F VV - cost of OPFs put into operation, thousand rubles;

F CHOICE - cost of decommissioned OPF, thousand rubles.

5300 + = 6110 thousand rubles.

We calculate the structure for each type OPF using machines and equipment as an example:

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

Total average annual cost of OPF, thousand rubles.

We summarize the calculation results in Table 2.

Table 2 -- Average annual cost and structure of open pension fund

According to this RUES, the active part includes machinery and equipment, transmission devices, computer equipment, tools and vehicles, and constitutes 63.8% of the total cost of the OPF. The passive part of the general public fund includes buildings and constitutes 36.2% of the total cost of the general public fund. In general, according to this RUES, the structure of the OPF is rational

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