The coefficient of intensive use of equipment characterizes. Equipment intensive use ratio

1. Ratio of extensive use fixed assets characterizes their use over time.

where T f is the time actually worked by machines and equipment;

T k - calendar fund of time.

In drilling, this coefficient is determined by the stages of well construction and the whole cycle.

In oil and gas production, two indicators are used:

1. Coefficient of utilization of wells,

where C e is the operating time (operation) of all wells, in well-months;

С чэ - calendar time of well stock operation, in well-months.

2. Service factor

where Сhd is the calendar time of the operating well stock.

The machine-month in drilling and the well-month in oil and gas production is equal to 720 machine-hours (well-hours) or 30 machine-days (well-days).

Improving the use of fixed assets over time is achieved by increasing the number of shifts in his work.

Shift ratio:

SN t - the sum of the worked machine-hours;

T cl - the largest number of machine-hours that can be worked out in one-shift work;

t is the operating time of a piece of equipment.

2. Ratio of intensive use equipment

where Q f - the actual performance of the equipment per unit of time;

Q PL - the maximum possible or planned productivity.

This indicator gives an idea of ​​the actual removal of products with this equipment.

Since drilling rigs do not have an installed nominal power, the degree of their use is determined by:

Where V is the actual footage (commercial drilling rate);

V r - the maximum possible volume of penetration at the average technical drilling speed achieved in similar wells.

This coefficient at oil refining enterprises is determined by the ratio of the volume of actually processed raw materials per unit of time to the maximum possible volume for the same period.

In oil and gas transport, the indicator is used as an indicator of intensity utilization of pipeline performance:

where Q f - actual performance;

Q pr - design capacity.

Integral utilization factor fixed assets characterizes simultaneously the use of fixed assets in time and in capacity.

Assessment of fixed assets

Fixed assets are accounted for in kind and in cash. By natural indicators, accounting is separate for each group of funds. This allows you to determine the structure of funds, to draw up a balance of equipment, capacity.

Each item of fixed assets has its own inventory number and technical passport. Therefore, the initial data for accounting for fixed assets are inventory data (checking balances of fixed assets by counting them in kind).

Cash accounting

Held for determining the total value of fixed assets, their dynamics, structure, calculation of depreciation deductions, economic efficiency capital investments, i.e. without which it is impossible to judge the state of the economy of the enterprise. These estimates are made at the initial, replacement, and residual value (initial cost, taking into account depreciation).

There are three types of monetary value:

The original cost is the sum of the purchase price of the equipment, its delivery and installation (excluding VAT and other refundable taxes).

The residual value is the difference between the original cost of the equipment and its depreciation over a certain period.

Replacement cost is the amount of money required to purchase similar equipment in the current period at market prices. Conversion factors developed by Goskomstat can also be applied.

For a separate object, the initial cost is determined by the formula:

Where From about–The cost of the purchased equipment;

S mr- the cost of installation work;

Z tr- transportation costs;

Z tr- other costs.

In connection with the duration of production functioning and under the influence of growth in labor productivity, the price of fixed assets created in different time, may decrease (this is possible in normal economic conditions, at a low inflation rate).

Since the physical volume of fixed assets changes during the year (an enterprise, for example, may purchase several units of new equipment and write off part of the existing equipment), the initial cost of fixed assets at the end of the year will differ from the initial cost at the beginning of the year. Year-end acquisition cost is calculated as follows:

- the initial cost at the beginning of the year;

With the simplified method, the average annual cost is determined as the half-sum of the balances at the beginning and end of the period:

The initial cost of fixed assets at the beginning of the year;

- initial cost at the end of the year.

But the input - output of fixed assets is uneven throughout the year, therefore the method proposed above gives an approximate result. For a more accurate determination of the average annual cost of fixed assets, a formula is used that takes into account the month of input - output:

where М1 and М2 are the number of full months, respectively, from the moment of commissioning (disposal) of an object (group of objects) of fixed assets;

With the introduction- the cost of fixed assets introduced during the year;

From choice- the cost of fixed assets retired during the year.

However, the most accurate way to determine the average annual cost of fixed assets is to calculate using the chronological average formula:

where C n- the cost of fixed assets at the beginning of the month;

From to- the cost of fixed assets at the end of the month.

After a certain period of time from the moment of purchase or creation, fixed assets lose some of their value. In economics, this phenomenon is called wear and tear.

Problem 1

Solution data:

Determine the average annual cost of fixed assets using methods known to you.

Solution

Using the given data, it is possible to calculate the average annual cost of fixed assets in two ways: excluding the month of input-output of fixed assets; taking into account the month of input-output of fixed assets.

Let's calculate the average annual cost, without taking into account the month in which the fixed assets were introduced or disposed of:

The cost at the beginning of the year is given in the problem statement. The cost at the end of the year is determined by the formula

S c.g = S ng + With the introduction– From vyd,

S c.g= 15,000 + (200 + 150 + 250) - (100 + 300) = 15,200 thousand rubles.

Then Wed= (15,000 + 15,200) / 2 = 15,100 thousand rubles.

If we take into account that the input-output of fixed assets is carried out unevenly throughout the year, you can find the average annual cost in another way:

Wed = S ng + With the introduction– From choice.

When calculating according to this formula, one should not forget that M 1 them 2 Is, respectively, the number of full months from the date of entry or disposal of an object (group of objects) until the end of the year. In this way,

Wed= 15,000 + (9/12200 + 6/12150 + 4/12250) -

- (10/12 100 + 2/12 300) = 15,175 thousand rubles.

The results of the calculation by the two methods show that with uneven input-output of fixed assets, the simpler method gives an inaccurate result.

To eliminate the distorting influence of the price factor, fixed assets are estimated by their replacement value, i.e. at the cost of their production in today's conditions. In practice, the replacement cost is determined by revaluating existing fixed assets, taking into account their physical and moral depreciation.

Residual value- this is the initial cost of fixed assets minus depreciation, the amount of which is determined by the amount of depreciation deductions for the entire past period of service of a given object of fixed assets.

Liquidation value- this is the cost of selling worn-out and discontinued fixed assets (often the price of scrap).

It is known that in the assembly shop of a furniture enterprise established 120 machines for assembling cabinet furniture. The shop works in two-shift mode, but working hours is equal to 8 hours. It is indicated that production volume for the reporting year - 340 pieces of furniture. Production capacity of the workshop the assembly of cabinet furniture is equal to 400 pieces of furniture. Number of working days in the analyzed year is equal to 285 days.

Well, the following data are known for assembly machines:

— 1st work shift- all assembly machines of the enterprise work;

— 2nd work shift- 50% of the total number of machines work;

— actual work time machine tool is equal to 4340 hours per year.

Based on the data obtained, it is necessary to determine what the coefficients are equal to:

1. equipment extensive utilization rate;

2. ;

3. integral load factor of equipment;

4. .

Solution:

1. First, let's determine how we can calculate equipment shift factor, and it is defined as the ratio of the total number of shifts that worked this equipment, to the total amount of equipment that worked at the analyzed enterprise in the largest shift:

To shift = (n 1 + n 2 ) / n, where:

To shift- the coefficient of the shift of the equipment of the enterprise;

n 1 , n 2 - the amount of equipment that works, respectively, in three shifts, namely in the 1st and 2nd, things;

n- the amount of equipment that works in the longest shift, things.

or:

Shift ratio= (Total number of machines, work in 1 shift + 50% of the number of machines, work in 2 shift) / Total number of machines, longest shift

therefore, the indicator will be equal to the value:

Shift ratio = (120 + 60) / 120 = 180/120 = 1.5

2. Well, we, friends, move on and move on to the next coefficient, which is equipment extensive utilization rate, and it is calculated by the ratio of the actual operating time of the equipment to the operating time according to the plan:

To extensive use =tactual / tplanned, where:

Towards extensive use- the coefficient of extensive use of equipment (machine tools), which is available at the enterprise;

t actual- the actual operating time of the equipment, hours;

t planned- the planned operating time of the equipment, hours.

or like this:

Extensive load factor= Actual operating time of the machine / (Number of working days per year × 2 machine shifts × Length of a working day)

hence, the sum will be equal to:

Extensive use ratio = 4340 / (285 × 2 × 8.0) = 4340/4560 = 0.95

3. Next in line equipment intensive use ratio, which shows how the plant's equipment is used by production capacity. Find this coefficient as the ratio of the actual volume of commercial output to the production capacity of the equipment of the assembly shop, that is:

To intensive use = V F / M N, where:

Towards intensive use- the coefficient of intensive use of the equipment of the analyzed enterprise;

In F- the actual volume of production, thousand dollars;

M N- production capacity of the workshop of a furniture enterprise, things.

or:

Intensive load factor= Production volume / Production capacity of the workshop

friends, we take calculators, and we consider:

Intensive load ratio = 340/400 = 0.85

4. So we got to our last indicator, which is integrated equipment utilization factor... This useful coefficient characterizes the use of production equipment at once both in time and in capacity, that is:

K integral load = K extensive use × K intensive use

Integral load factor= Extensive utilization rate × Intensive utilization rate

respectively:

Integral load factor = 0.95 × 0.85 = 0.81

The indicators of the use of fixed assets are divided into two large groups (Fig. 6.2):

Natural;

Cost.

TO natural indicators refers to the performance of the equipment per unit of operating time. This productivity is called technological and is measured in natural units (pcs / year, km / year, t / year). It is entered in the technical passport of the equipment (units of fixed assets). Natural indicators of the use of fixed assets do not make it possible to assess the degree of use of fixed assets different types... Thus, it is impossible to compare the performance of a blast furnace and a metal cutting machine. In order to eliminate this inaccuracy, some enterprises use conditional natural indicators. Their essence is , that the performance of the equipment, which has the greatest specific weight in the enterprise, is taken as the base. On its basis, the reduction indices are first calculated, and then, taking into account these indices, the performance of any other equipment. As a result, productivity is obtained in conditional natural units.

Natural and conditionally natural indicators of the use of basic production assets are used for their active part. Nevertheless, it is almost impossible to determine the productivity of buildings, structures, etc. in natural units. Taking this into account, to determine the effectiveness of the use of all fixed assets, apply cost indicators.

Indicators characterizing the technical condition fixed assets:

1 Update rate . It characterizes the intensity of the commissioning of new production facilities.

K update = OS input / OS kg , (6.4)

where OS INTRODUCTION. - the cost of the fixed assets introduced;

OS K.G - the cost of all fixed assets at the end of the year.

2 Retirement rate. Characterizes the intensity of the disposal of fixed assets during the period under review.

K select = OS select / OS ng, (6.5)

where OS VYB is the cost of retired fixed assets;

OS NG - the cost of all fixed assets at the beginning of the year.

3 Wear factor . Shows how much of the value of the company's fixed assets has already been transferred to the value finished products... In other words, it characterizes the degree of depreciation of fixed assets.

To out = OS out / OS first. ng , (6.6)

where OS IZN is the cost of depreciation.

4 Coefficient of validity . It characterizes the physical condition of fixed assets at a certain date and reflects the proportion of their worn-out parts in total cost(including obsolescence):

K prig = OS ost / OS first. c.g = (OS first.n.g - OS out) / OS first. cg, (6.7)

where OS OST is the residual value of fixed assets.

5 Growth rate. Reflects the relative increase in fixed assets due to their renewal:

K pr = OS k.g / OS n.g, (6.8)

Summary indicators , characterizing the use of fixed assets:

1 capital productivity. Shows what part of the manufactured products falls on 1 hryvnia of the cost of fixed assets (can be determined by marketable, gross and sold products):

F about = VP / OS avg, (6.9)

where VP is the production output in value terms, UAH. / year.;

OS SR.G - the average annual cost of fixed assets, UAH.

2 Capital-labor ratio . It characterizes the degree of equipping with the means of one employee and shows what part of the total cost of fixed assets of the enterprise falls on one average employee:

F in = OS avg / R cn, (6.10)

where R SP is the average number of employees, people.

3 Capital intensity... Shows what part of the cost of fixed assets falls on 1 hryvnia of the manufactured products of the enterprise. This indicator, inverse to the return on assets, is determined by the formula:

F e = OS avg / VP , (6.11)

4 Profitability of fixed assets . Shows how much profit is received from each hryvnia of fixed assets:

R = P shaft / OS avg, (6.12)

where P VAL - gross profit, UAH.

Private indicators , characterizing the level of use of the most active part of the main production assets (production equipment):

1 Extensive load factor. It characterizes the degree of use of equipment for a certain time and is determined for each group of the same type of equipment:

Kekt = Ff / Fef , (6.13)

where F F - actually worked time, h;

F EF - efficient fund equipment operating time, h.

This indicator should tend to one. The greater the difference between the actual operating time of the equipment and the effective (planned) fund, the more reserves. Answers the question: how long does the equipment work?

2 Intensive load factor illustrates how OPS work:

K int = N fact / N sweat, (6.14)

where N FACT is the actual output (actual equipment performance), UAH. (pcs / hour);

N POT - potential production output (maximum possible performance of equipment according to passport data), UAH. (pcs / hour).

3 Integral coefficient illustrates a generalized assessment of the use of equipment in terms of capacity and time:

K integr = K ect * K int, (6.15)

Its increase is achieved through complex measures:

Introduction of new technologies;

Intensification of technological processes;

Improving the quality of raw materials;

Raising the level of labor, etc.

4 Shift factor

K cm = (C 1 + C 2 + C 3) / C o, (6.16)

where C 1, C 2, C 3 - the number of actually operating equipment, respectively, in the first, second and third shift;

C 0 - total installed equipment.

Equipment Extensive Use Ratio the ratio of the time of the actual operation of the equipment and the nominal (regime) fund of working time is called. That is, the ratio of the time during which the equipment worked to the time during which it could theoretically work.

Since the equipment periodically stops for scheduled repairs, there are unscheduled stops for repairs, breakdowns, and so on, then the value of this indicator will never become equal to one (except for the case when the assessment occurs in a very short period of time).

In general, the value of the coefficient shows the efficiency of the organization of production in the unit (at the enterprise) and the efficiency of using the available equipment. This indicator is well applicable for benchmarking within the industry, given similar types of production, and also allows you to estimate the level of losses that arise due to planned and unplanned downtime.

Formula for calculating the coefficient of extensive use

Tfact- the actual operating time of the equipment

Tnom- nominal (regime) fund of equipment operation time

When calculating the coefficient of extensive use of equipment, certain difficulties arise - the calculation of the actual operating time of the equipment is possible only under the condition that either it is clearly recorded by some kind of metering device, or the log of its operation is kept by the service personnel. In practice, in the latter case, the "human factor" reduces such accounting to formal fixation of stops for unscheduled repairs. Nobody will write that the failure occurred through their own fault? No one will write that they stood still due to the fact that they did not have time to deliver the blanks, receive the tool, etc. Also, the fixation is simply forgotten and then written "from memory", and so on.

Why is an extensive utilization ratio needed?

Modern equipment costs not even tens of thousands, but hundreds of thousands and even millions of dollars. This means that an enterprise that has acquired such equipment, from the very first second after commissioning, begins to incur losses, at least in the form of depreciation.

Imagine that you have purchased a programmed flexible automatic lathe line worth $ 3 million. The usual service life of such equipment is about 6 years (this happens not only due to physical, but also obsolescence). Thus, the depreciation charge will amount to $ 500 thousand per year. With standard two-shift operation machine-building enterprise, that's about 4000 hours. Thus, the cost of having the equipment just in the plant (even if nothing happens) would be $ 125 per hour.

As a result, the management of the enterprise, in order to reduce losses, strives to load the expensive equipment with work as much as possible. That is, to achieve a situation when, for the same period of time, the created material values ​​in value exceed the costs for the same period.

What are the "normal" values ​​of the coefficient of extensive use of equipment operation? First of all, the answer to this question must be provided by the equipment manufacturer. The technical passport always indicates the schedule and duration of the planned Maintenance... Of course, at this time, the equipment is stopped and does not release products. Modern tendencies say that manufacturers are striving to minimize the duration and number of planned shutdowns. As a result, on this moment for metal cutting equipment the coefficient of extensive use averages 0.92-0.95. For old equipment manufactured in the 80s, a value of 0.85-0.88 was considered normal.

Please note that the manufacturer only indicates technically unavoidable equipment stops. In real conditions, these figures are superimposed on the peculiarities of labor, technology, organization of traffic flows, etc.

Disadvantages of the extensive equipment utilization ratio

The very value of the coefficient of extensive equipment utilization shows only the fact that the equipment "worked" for a certain time.

What if the equipment was running at a partial load?
And if the marriage was released?
If there was a deviation from technological standards and a different tool was used, as a result of which the processing time doubled?
If the products are manufactured with compliance with the requirements, but "at the lower quality limit"?

The value of the coefficient of extensive equipment utilization will not show this. Therefore, when analyzing the level of organization production processes be sure to use a set of indicators and consider them comprehensively, without separation from each other.

Note... This article is copyrighted and based on personal experience... When using, indicate the source of information.

EQUIPMENT USAGE RATIO- an indicator characterizing the degree of productive use of the active part of production fixed assets. Calculated in terms of time, power (productivity) and volume of products produced or work performed. The equipment utilization factor in terms of time is determined by dividing the time of the actual operation of the equipment by the planned time fund, i.e., by the number of hours of equipment operation provided for by the plan, taking into account the number calendar days in the period, holidays and weekends, the established operating mode, the duration of the shift, as well as the time for scheduled preventive maintenance. If the machine was supposed to work 160 hours in a given month, and practically due to downtime not provided for by the plan for the loss of working time, it worked 150 hours, then the equipment utilization rate in time (extensive load factor) is 93.8% (6.2% - loss of machine time). It is important to ensure the operation of the equipment not only without downtime, but also with the installed capacity and productivity. If the machine, according to the standards, must process six parts of the same type per hour, but in fact only five are processed, then the equipment utilization factor in terms of power (intensive load factor) is 83.3%. (5: 6 = 0.833). The use of the power of the equipment depends on its condition, timely and high-quality care, on the qualifications and diligence of workers. The equipment utilization factor in terms of the volume of work (integral load factor) reflects both the time and the degree of use of its power and is equal to the ratio of the volume of products actually produced on it to the planned volume that should be obtained during operation without downtime and with the installed capacity. If according to the plan, it is planned to process 960 parts per month on the machine, but actually processed 750, then the generalizing, integral equipment utilization factor is 78.1% (the product of the equipment utilization factors in time and in power: 0.938X0.833). Increasing the utilization rate of equipment is the most important prerequisite for intensifying production and increasing output at existing facilities. At the 27th Party Congress it was noted: “Planning and economic bodies, collectives of enterprises must do everything possible to ensure that the created capacities operate at the design level. Only in heavy industry would it be possible to almost double the rate of increase in production ”(Materials of the XXVII Congress of the CPSU, p. 41). The increase in the utilization rate of equipment is achieved by eliminating downtime, increasing the shift rate, improving preventive maintenance and equipment maintenance, strengthening labor discipline, and improving the qualifications of workers. Decommissioning and sale of low-productivity, unloaded equipment based on certification of workplaces also contributes to an increase in the utilization rate of equipment. Source: Concise Dictionary of Economics, M., 1987

Intensive use rate

equipment (Int.)= Actual output of products (services) per unit of equipment operation time (actually achieved performance) / Possible volume of products (services) that could be performed with full use of capacity ( bandwidth) for the scheduled time or calendar time

Ki = Qph / Qv

The coefficient of intensive use of equipment characterizes the degree of productive use of specific equipment and communication facilities, reflects those reserves that are available at workplaces and can be used. In most cases, it depends on the quality of the organization of work, as well as on the workload at the workplace.

Also to the indicators of the use of the main production assets refers to:

Equipment used ratio = the ratio of actually used equipment to all equipment (including backup and in stock)

Кз = Фз / ∑Ф

1-3- indicators can be calculated both for the enterprise as a whole and for certain types products.

However, the use of only specific types of production equipment and structures does not give a complete picture of the degree of use of fixed assets in the communications industry (sub-sectors and enterprises) as a whole. Therefore, to characterize the degree of use of fixed assets on the scale of enterprises, sub-sectors and the entire communications industry, aggregate cost indicators are used. The main cost indicator is the rate of return on assets (Kn), which characterizes the general level of use of fixed assets. It is determined by the enterprise by the ratio of income from core activities for the year (D) to the average annual value of fixed assets (f), i.e.

Return on assets

h = D / F or h = D / Q

The return on assets indicator characterizes the value of the volume of services per 1 UAH. the cost of the OF.

The inverse indicator of return on assets is the capital intensity. Capital intensity shows how many funds are needed to generate a unit of income:

Capital intensity

K = F / D or K = 1 / h

And the last indicator of the use of fixed assets is the capital-labor ratio - it characterizes the provision of workers with labor instruments:

Capital-labor ratio

where W is the average headcount (number of employees)

These 3 indicators are calculated for the enterprise as a whole.

Structure and indicators of the use of working capital

communications enterprises

Collectively, the circulating assets in the sphere of production and the sphere of circulation are called revolving assets. The intangible nature of communication services products is reflected in the composition and structure of the company's circulating assets. If at industrial enterprises in the composition of circulating assets the largest share is made up of production stocks of materials and raw materials, and in the composition of circulation - finished products, then in the composition of circulating assets of communications enterprises there is no work in progress, and stocks of materials are used not for production of products, but for servicing funds communication.

Circulating assets of communications enterprises are subdivided into:

- standardized (materials, fuel, uniforms), according to which the standards for consumption or use are approved;

- non-standardized ( cash enterprises held in bank accounts, customer receivables for communication services).

The rate of working capital characterizes the number of days for which the company must have a supply of working capital for smooth operation.

The working capital rate is set in various relative values(for example, for materials and fuel in days, for spare parts in% of the cost of the corresponding types of fixed assets).

The following types of indicators are used to characterize current assets:

Working capital turnover ratio, determined from the basic cost and the average annual value of the working capital of the enterprise:

K about = D / Obf sr

where D is the income from the main activity, or Q is the volume of products sold

Obf cf - the average annual value of working capital.

Turnover rate, coefficient characterizing the duration of one turnover in days:

W = T / Kob or W = 360 / Kob

Questions on the topic:

1. What are fixed assets? What is their role in production?

2. What are production assets?

3. How are fixed assets classified?

4. What is the structure of fixed assets?

5. List the types of depreciation of fixed assets?

6. Give a definition of the physical wear and tear of the OPF? How it is calculated.

7. Give a definition of obsolescence? His calculation.

8. What is OPF amortization?

9. How is the annual depreciation rate calculated?

10. What are the indicators of the use of OPF?

11. How is the capital productivity, capital intensity and capital-labor ratio calculated?

12. Give a definition of the coefficient of extensive use of equipment.

13. Give a definition of the rate of intensive use of equipment.

14. Name the ways to improve the efficiency of the use of OPF.

Tip 1: How to calculate the utilization rate

What is the working capital of a communications company?

16. Give a definition of the rationing of working capital?

17. What are the indicators of the use of working capital?

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There are 120 machines installed in the workshop of the plant.

The operating mode of the workshop is 2-shift.

The duration of the shift is 8 hours.

The annual production volume is 960 thous.

Calculation of production capacity utilization factors. 1 page

products, the production capacity of the workshop is 1,100 thousand products.

Determine the coefficients of the shift work of the machines, the coefficients of extensive, intensive and integral load.

It is known that 100 machines work in the first shift, and 90 machines work in the second shift.

The number of working days per year is 250, the actual operation time of 1 machine per year is 3150 hours.

Solution:

Let's calculate the shift factor of machine tools (Kcm), as the ratio of the actually worked number of machine shifts for a period to the maximum possible number of machine shifts on the installed equipment for one shift of the same period:

N i - the number of machine tool shifts in i-th shift, while the summation is carried out over all shifts of a given period;

n is the maximum possible number of machine tool shifts on the installed equipment during one shift of the same period.

The coefficient of extensive use of equipment (K ext) is calculated as the ratio of the actual number of hours of equipment operation to the number of hours of its operation according to the plan (standard):

T ob.ph and T ob.pl - respectively, the actual and planned operation time of the equipment,

t cm - duration of the shift.

The equipment use intensity factor is calculated by the formula:

In f - the actual production of products per unit of time by the equipment;

В n - technically substantiated standard production of products by equipment per unit of time (passport data of equipment).

Let's define an indicator that combines extensive and intensive reserves. Such a generalizing indicator is the integral coefficient of equipment utilization, which characterizes the use of equipment, both in time and in power.

K u = K ext × K int = 0.7875 × 0.873 = 0.687

As a result of the calculations, we can conclude that the enterprise has reserves for increasing the productivity of equipment and unused reserves of time.

Shift factor Extensive load factor Intensive load factor Integral load factor

Search Lectures

Objective 2.

Determine the amount of annual depreciation deductions, if known:

1) The average annual cost of fixed assets is determined on the basis of their initial cost, taking into account the commissioning and liquidation of fixed assets during the year:

Фср.г = Фо + Фвв * ЧМ / 12 - Фvyb * (12-M) / 12

Fsr.g = 8960 + 1000 * 6/12 - 760 * (12-8) / 12 = 9206.67 thousand rubles.

where Фср.г is the average annual cost of fixed assets, thousand rubles.

Fo is the initial cost of fixed assets, thousand rubles.

Фвв - the cost of the fixed assets introduced during the year, thousand rubles.

FM - the number of months of operation of the introduced OS

Fvyb - the cost of retired in tech. year OS, thousand rubles

M is the number of months of functioning of the retired OS.

2) Annual depreciation charges:

Ar = Fsr.g * At / 100 = 9206.67 * 13% / 100 = 1196.87 rubles.

Answer: the average annual cost of fixed assets is 9206.67 thousand rubles, the annual depreciation deductions - 1196.87 rubles.

Problem 4 (d)

Determine the integral utilization factor of the equipment, if it is known:

Turning and milling machines work in two shifts, drilling - in one shift. Turning and milling machines are idle for repairs during the year 365 hours each, drilling machines - 276 hours each. There are 240 working days a year, the duration of a shift is 8 hours.

Solution algorithm:

1. Determine the actual operating time of each type of equipment.

2. Determine the operating time of the equipment.

3. Find the coefficient of extensive use of equipment

4. Find the integral equipment utilization factor

Solution:

Based on these data, we can calculate the volume of the nominal (regime) and effective funds of the equipment operation time. Then (depending on the purpose of the calculation) we can calculate two types of coefficients of extensive equipment utilization: the coefficient of using the regime fund of time and the coefficient of the effective fund of time, respectively. The nominal operating fund is calculated by the formula T nom = (D in the year - D weekend) * t shift mode), and the effective fund of equipment operation time: (T eff = T nom - T rem).

F nom (current) = 240 * 16 * 25 = 96000

F number (drills) = 240 * 8 * 12 = 23040

F nom (cutter) = 240 * 16 * 10 = 38400

F eff (current) = 240 * 16 * 25 - 365 * 25 = 96000 - 9125 = 86875

F eff (cutter) = 240 * 16 * 10 - 365 * 10 = 38400 - 3650 = 34750

F eff (drills) = 240 * 8 * 12 - 276 * 12 = 23040 - 3312 = 19728

Since there is no information about the actually worked time of the equipment, if we take the volume of the annual production program enterprises for the hours actually worked, according to the formula we get:

k e = 68000/86875 = 0.78 k e = 120000/141353 = 0.85

k e e = 22000/19728 = 1.12

k e e = 30000/34750 = 0.86

k u = 0.78 * 0.8 = 0.62 k u = 0.85 * 0.8 = 0.68

k u = 1.12 * 0.8 = 0.90

k u = 0.86 * 0.8 = 0.69

k e = 68000/96000 = 0.71 k e = 120000/157440 = 0.76

k e e = 22000/23040 = 0.95

k e e = 30000/38400 = 0.78

k u = 0.62 * 0.8 = 0.50 k u = 0.76 * 0.8 = 0.61

k u = 0.90 * 0.8 = 0.72

k u = 0.69 * 0.8 = 0.55

Answer: the coefficient of integral utilization of equipment, excluding the time spent on repairs, k and = 0.61 (equipment is used by 61%); and the coefficient of integral equipment utilization, taking into account the time spent on repairs, k and = 0.68 (equipment is used by 68%).

Problem 6

Determine the change in the duration of the turnover of working capital

Solution:

1. Determine the duration of one turnover of the reporting year.

From the formula we get that T about = (500 thousand rubles * 360 days) / 15 rubles = 12 days.

2. The increase in production was 20%, and the increase in the working capital ratio - 10%. Consequently, the amount of the expected increase in the standard of working capital and finished products can be calculated as follows:

Q g pr 2 = 15 million rubles + 15 million rubles * 0.2 = 18 million rubles

K about 2 = 500 thousand rubles + 500 thousand rubles * 0.1 = 550 thousand rubles

3. Determine the required change in the duration of the turnover of working capital.

T about 2 = (K about 2 * F pd) / Q g pr 2 = (550,000 * 360) / 18,000,000 = 11 days; therefore the required change is 12 - 11 = 1 day.

Answer: the change in the duration of the turnover of working capital is 1 day.

ALTERNATIVE VARIANT OF THE DECISION….

(Q g pr 2 = 15 million rubles + 15 million rubles * 0.2 = 6 million rubles

K about 2 = 500 thousand rubles + 500 thousand rubles * 0.1 = 100 thousand rubles

3. Determine the required change in the duration of the turnover of working capital.

T about 2 = (K about 2 * F pd) / Q g pr 2 = (100,000 * 360) / 6,000,000 = 6 days); therefore the required change is 12 - 6 = 6 days)

Problem 9

Determine the decrease in labor intensity, the release of workers and the growth of annual labor productivity due to a number of organizational and technical measures in the previous year.

Solution:

1) The time spent on the production of the entire volume of production in the current and planned year (that is, the labor intensity of production in hours) is equal to:

T e 1 = 56,000 pcs * 29 min = 1,624,000 min = 27,067 hours (current year)

T e 2 = 56,000 pieces * 22 minutes = 1,232,000 minutes = 20,533 hours (planned year)

2) Since in order to calculate average headcount workers, in the condition of the problem there is not enough data (the number of people (by days) who came to work during the year), we will determine the number of workers by the formula.

P av 1 = 27067 h. / (1750 h. * 1.2) = 12.89 (number of workers in the current year)

P jav 2 = 20533 hours / (1750 hours * 1.2) = 9.78 (number of workers in the planned year)

3) Release F workers = 12.89 - 9.78 = 3.11 ≈ 3 people

4) Production per worker according to the formula:

B 1 = 56,000 / 27067 ~ 2 pcs. parts / hour (current year)

B 2 = 56,000 / 20533 = 2.7 ~ 3 pcs. parts / hour (planned year)

5) Labor intensity according to the formula:

T e 1 = 27,067 / 56,000 = 0.5 hours / part (current year)

T e 2 = 20,533 / 56,000 = 0.4 hours / part (planned year)

Reduction of labor intensity is calculated by the formula: I tr. = (T current - T plan.) / T plan. * one hundred%

I tr. = (27067 - 20533) / 20533 * 100% = 31.9%.

6) Growth in annual labor productivity: I pr = In current 1 / In plan 2 * 100%

I pr = 2 / 2.7 * 100% = 74%.

Answer: decrease in labor intensity - 31.9%; release of workers ≈ 3 people; growth of annual labor productivity - 74%.

Assignment 11

Determine the basic monthly wages of a worker according to the piece-rate-progressive system of remuneration. According to the regulation in force at the enterprise, it is envisaged to increase prices for products produced in excess of the original base, if it is overfulfilled by up to 5% - by 1.5 times, and if it is overfulfilled over 5% - by 2 times. The initial base is taken to be 100 percent fulfillment of production standards

The magnitude of the hour tariff rate the first category - 5 rubles.

Solution:

1) The number of parts made by the worker:

N d (pcs) fact. = H ext. + H ext. * 10% = 240 + 24 = 264

2) The time provided by the standard for the manufacture of all parts:

T all d (pcs) norms = H exp. * N piece-calc. = 240 * 48 minutes = 11 520 = 192 hours

3) Actual time to manufacture parts:

11 520/264 = 43.6 minutes

4) The excess of the norm was:

264 - 240 = 24 pcs (The percentage excess of the norm was 10%)

5) Worker earnings at regular rates:

ZP sd = T 1 * k III * H ext. (hour) = 5 rubles. * 1.8 * 192 hours = RUB 1,728

6) Oversized products: 24 parts. Since the worker's earnings are formed on the basis of the number of standard hours worked, to begin with, we estimate the cost of this product in hours: 24 * 48 minutes = 1152 minutes = 19.2 hours. According to the condition of the task, the bonus part of earnings consists of two parts: for overfulfillment of the norm within 5%, an increase in prices by 1.5 times and for overfulfillment of more than 5% - 2 times. Our worker exceeded the quota by 10%, therefore:

Calculation of equipment utilization rates

1 part = 9 * 24 = 216 rubles.

Basic earnings: salary of the social security department = 1728 + 216 = 1944 rubles.

Answer: the basic monthly wages of a worker according to the piece-rate-progressive system of production will amount to 1,944 rubles.

Assignment 14

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This indicator in NP can be calculated in 2 versions

1. Indicator use of design capacity technological unit, representing the ratio of the actual volume of refining of oil or semi-finished products in unit of working time to the volume of refining of oil or semi-finished products under the project in the same unit of working time(this is no downtime):

Qf - ϶ᴛᴏ the actual volume of oil refining per unit of working time

Qпр - ϶ᴛᴏ the design volume of oil refining.

Such an indicator should be calculated for each technological unit. This indicator may not always correctly assess the degree of intensive use of PF.

2. The indicator of the use of the maximum power per unit of working time. Calculated in 2 options:

a. The indicator of the use of the maximum capacity is determined by dividing the actual volume of oil or semi-finished products processing per unit of working time by the maximum possible volume of oil or semi-finished products processing for the same unit of time:

Maximum productivity is defined as the average daily productivity for the best month of operation in a given year. In the same way, the ND calculates the indicator of the intensive use of integrated oil refining units.

This indicator reflects the degree of intensity of use of equipment for raw materials, but in some cases it is observed that with an increase in the volume of oil or raw materials processing, the yield of target products decreases.

Equipment utilization rate

But the task of the refinery is not only to process oil and raw materials, but also to provide target products, in this regard this indicator calculated in option b.

b. This is an indicator of maximum capacity utilization, determined by dividing the actual volume of target product production per unit of working time by the maximum possible volume of target product production, taking into account the quality of the products obtained, for the same unit of working time:

Р - the cost of selling products in rubles

Os - the average balance of working capital for a certain period

С - the cost of marketable products

Remaining working capital - the amount at the end and beginning of the month, divided by 2. Total for the quarter - the amount of monthly stocks divided by 3. Also for the year.

Time of one revolution in days:

In addition to the turnover ratio and the duration of the turnover, the indicator of the working capital load is also used. load factor is the amount of working capital, which falls on 1 ruble of products sold. The lower this indicator, the more efficiently the enterprise works.

All these indicators of the turnover of working capital are calculated both for all working capital and separately for standardized working capital.

NDP and NCE have enough high degree use of working capital. In the event that, in the whole industry of Russia, working capital makes 5 revolutions per year. Duration 72 days. And in the NDP and NPP - 12-15 revolutions per year. But the rate of turnover of circulating assets is different not only for individual industries, it is also different for enterprises in the same industry and depends on many factors: on the location of the enterprise, type of transport types of payment acceptance forms of payment or letter of credit forms of payment.

Acceleration of the turnover of circulating assets, leads to a reduction in the duration of one turnover or to an increase in the number of revolutions. In both cases, funds are released. And the enterprise can use them for some other purposes, or it can increase the volume of production without diverting resources from the economic turnover. Acceleration of the turnover of circulating assets in the country as a whole makes it possible to save the accumulation fund of the national income and increase the consumption fund. When considering the reserves for accelerating the turnover of working capital, the analysis is carried out at individual stages of turnover. At the first stage of the circulation of working capital, that is, when acquiring the necessary material values, enterprises that are on the acceptance form of settlement have insignificant reserves of the turnover fund. You just have to be a conscientious payer. At the second stage of the circuit at the time of admission material stocks there are certain reserves for the enterprise and their leave to production itself. Οʜᴎ are that you should not have surplus stocks. This leads to their necrosis and a reduction in the rate of turnover. You need to have constant long-term relationships with consumers and buyers.

In most branches of industry, the greatest opportunities for improving the use of working capital exist at the third stage, at the stage of production. This is called the production cycle. And it can be reduced by increasing labor productivity, using new technology and technology.

The fourth stage of the circulation - ϶ᴛᴏ from the moment of release of finished products until the moment the money is credited to the current account. You have to be a careful payer.