Indicators of efficiency of use of fixed assets. Indicators of efficiency of use of fixed assets Particular indicators of efficiency of use of fixed assets of an enterprise

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1. Theoretical part

1.2 General and specific indicators of the effective use of fixed assets

1.3 Brief description of the enterprise, structure of the enterprise’s fixed assets

2. Practical part

2.1 Calculation of indicators of effective use using the example of an enterprise

2.2 Ways to improve the use of fixed assets using the example of an enterprise

Conclusion

List of used literature

Introduction

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

1. Theoretical part

1.1 Fixed assets (concept, classification), types of assessments of fixed assets

Fixed assets are means of labor that are repeatedly involved in the production process, while maintaining their natural form, gradually wearing out, and transfer their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 times the minimum monthly wage. Fixed assets are divided into production and non-production assets.

Fixed assets are means of labor that participate in the production process, while maintaining their natural form. Intended for the needs of the organization’s core activities and must have a useful life of more than a year

Classification of fixed assets

To study the composition of fixed assets, groupings are used according to the following criteria:

§ by economic sector - fixed assets of industries producing goods and providing services;

§ by type of ownership - fixed assets owned by state, private and other types of property;

§ according to the system of participation in the production process - fixed assets directly used in the production process of products (works, services), and inactive fixed assets, including those in reserve, under conservation, under repair, under reconstruction;

§ by ownership - own and leased fixed assets;

§ on a territorial basis - fixed assets of districts, republics, territories, regions and cities.

Sources of data on fixed assets:

§ regular statistical reporting on the availability and movement of fixed assets

§ one-time statistical reporting on revaluation of fixed assets

§ enterprise register data and sample survey data.

Based on ownership, fixed assets are divided into owned and leased. Basic production assets, depending on the degree of their impact on the subject of labor, are divided into active and passive.

Fixed capital is classified according to the following criteria:

By functional purpose

§ active (machines, mechanisms, equipment, transport);

§ passive (buildings, structures, production sites);

By the nature of servicing certain types of activities

§ production (participates directly in production);

§ non-productive (used in non-production areas);

By nature of ownership

§ according to the forms of loan collateral;

§ according to the features of insurance (movable and immovable);

According to valuation forms

§ initial cost (characterizes the amount of costs for the production and acquisition of fixed capital, its delivery and installation);

§ replacement cost (characterizes production costs);

§ residual value (the difference between the original and replacement cost);

§ liquidation value (the cost of a fixed asset at the time of its liquidation).

As a rule, fixed assets occupy the largest share in the fixed capital of an enterprise.

1.2 General and specific indicators of the effective use of fixed assets

Increasing production output, as well as reducing its cost, largely depends on the level of use of fixed production assets. The level of change in fixed production assets is measured by a system of partial and general indicators.

Summary indicators show how the entire set of fixed assets used is used. Such indicators include capital productivity, capital intensity, capital-labor ratio, and profitability.

The use of fixed assets is represented by indicators of capital productivity, capital intensity and capital-labor ratio.

Capital productivity

The efficiency of using fixed assets is characterized by the capital productivity indicator, calculated as the ratio of the volume of production for the year (at the enterprise level) to the average annual total cost of fixed assets. At the industry level, output or gross value added is used as an indicator of production, and at the level of the economy as a whole, the value of gross domestic product is used.

Capital productivity is the volume of output divided by the average amount of industrial production fixed assets at original cost. Rational use of fixed production assets is necessary to increase the production of social product and national income. Increasing the level of use of fixed assets allows you to increase the size of production output without additional capital investments and in a shorter time. Accelerates the pace of production, reduces the cost of reproduction of new funds and reduces production costs. The economic effect of increasing the level of use of fixed assets is an increase in social labor productivity. Capital productivity shows how much output (or profit) an organization receives from each ruble of its fixed assets.

Let us determine by the method of absolute differences the influence on the volume of production of two factors associated with fixed assets:

Quantitative (extensive) factor - the amount of fixed assets;

The qualitative (intensive) factor is capital productivity.

The capital productivity indicator of a federal district is characterized by the number of products produced per unit of fixed production assets. This is the ratio of the cost of manufactured or sold products after deducting VAT and excise taxes to the average annual cost of fixed production assets

FO = VPg / OPFs/g, (2.1)

where VPg is the annual output in value terms (gross, marketable or net);

OPFs/g - average annual cost of fixed production assets.

Capital intensity

Capital intensity is the inverse of capital productivity. It characterizes how many fixed production assets account for 1 ruble of manufactured products.

Capital intensity is the average amount of industrial production fixed assets at original cost divided by the volume of output.

FE = OPFs/g / VPg (2.2)

The capital intensity indicator is determined by the main production, when the cost of fixed production assets of divisions directly involved in the production process of a specific product is taken into account, as well as taking into account the necessary fixed assets in related industries. The first indicator characterizes direct capital intensity, and the second - total capital intensity. Reducing capital intensity means saving labor.

The value of capital productivity shows how much production is received from each ruble invested in fixed assets, and serves to determine the economic efficiency of using existing fixed assets. The value of capital intensity shows how much money needs to be spent on fixed assets in order to obtain the required volume of production.

Thus, capital intensity shows how many fixed assets are accounted for for each ruble of output. If the use of fixed assets improves, then capital productivity should increase and capital intensity should decrease. When calculating capital productivity, working machines and equipment (the active part of fixed assets) are separated from fixed assets. A comparison of growth rates and percentages of fulfillment of the capital productivity plan per 1 ruble of the cost of fixed industrial production assets and per 1 ruble of the cost of working machinery and equipment shows the impact of changes in the structure of fixed assets on the efficiency of their use. The second indicator in these conditions should be ahead of the first (if the share of the active part of fixed assets increases).

Capital-labor ratio

The capital-labor ratio has a huge impact on the values of capital productivity and capital intensity. The capital-labor ratio is used to characterize the degree to which workers are equipped with labor.

Capital-labor ratio and capital productivity are interconnected through the indicator of labor productivity

(Labor productivity = Product output / Average number of employees).

The capital-labor ratio indicator characterizes the cost of fixed assets per employee

FV = OPFs/g/H, (2.3)

where H is the number of working personnel at the enterprise.

Let's transform formula 1 by dividing the numerator and denominator by the number of working personnel. If the growth rate of labor productivity outpaces the growth rate of the capital-labor ratio, then there will be an increase in capital productivity.

Thus, capital productivity = labor productivity / capital-labor ratio.

To improve production efficiency, it is important to ensure faster growth in production compared to the growth of fixed production assets.

Using the problem, we will consider the method of calculating capital intensity, capital-labor ratio and capital productivity.

Profitability indicator ROPF - the ratio of profit to the average annual cost of fixed production assets

ROPF = Pg / OPFs/g? 100, (2.5)

where Pg is the annual profit from product sales.

1.3 Brief description of the enterprise

CDNG is located in the Bardymsky, Chernushinsky, Uinsky districts of the Perm Territory.

The CDNG includes the Batyrbayskoye, Tanypskoye, and Aspinskoye oil fields. The Batyrbayskoye field (Konstantinovskaya, Asyulskaya, Zaitsevskaya, Palnikovskaya, Severo-Kachinskaya areas) are located within the boundaries of the Bardymsky district. Tanypskoye in Chernushinsky and Uinsky districts. Aspinskoye in Uinsky district.

The location of the management of TsDNG-6 is Bardymsky district, UPPN "Konstantinovka" (administrative building) of the Konstantinovsky uplift of the Batyrbay field.

The oil and gas industry was reorganized on March 1, 1996 on the basis of the following fields:

The Tanypskoye field was put into operation in 1958.

Batyrbayskoye field in 1962

Aspinskoye field in 1973

Sagrinskoye field in 2009

Sypovskoye field in 2009

MILESTONES IN THE HISTORY OF TsDNG No. 6.

1958, October - the Tanypskoye field came into operation, the first ton of oil was produced from well No. 16 using the flow method.

1959 - the Batyrbayskoye field came into operation.

1964 - Exploration well No. 57 was drilled in the area of the village of Sarashi, which is still in operation today. Flowing high-yield oil was obtained, 80 tons per day. This gave rise to trial operation and further development of the Konstantinovsky oil field.

1969, April - a booster pumping station was built on the central site, wells No. 69 and No. 40 were put into operation by flow method, then wells of the 1st and 2nd rows.

1981, June - the first gas well No. 703 was put into operation with a daily flow rate of 65,000 m3.

1996 - creation of CDNG No. 6 . The Konstantinovskaya area of the Batyrbayskoye field was transferred to the NGDU Osinskneft.

2003 - in connection with the ongoing restructuring, CDNG No. 6 included 2 more fields - Aspinskoye and Tanypskoye.

2009, March - the North Kachinskaya area of the Batyrbay field appeared as part of CDNG No. 6

The oil, gas and gas condensate production shop (oil and gas production) is a structural production unit of LLC LUKOIL-PERM, implementing technological processes for oil and gas production in the assigned deposit development area, having an individual system for collecting hydrocarbons, its preliminary preparation and (or) preparation to marketable condition, followed by transportation to main oil and gas pipelines.

The main goal of the CDNG management system is to ensure oil and gas production while observing the technological operating conditions of the facilities, based on the approved standards for the selection of extracted liquid and gas, industrial safety, labor protection and environmental protection.

CDNG considers its mission to be social stability, to promote prosperity and progress, to ensure the preservation of a favorable environment and the rational use of natural resources.

Structure of the enterprise's fixed assets

Depending on the participation of fixed assets in the production process and their influence on the final results of production, all fixed assets are divided into two groups:

Non-production fixed assets;

Industrial and production fixed assets.

1. Non-production assets are that part of fixed assets that is at the disposal of industry (individual enterprises), but does not directly participate in the production process. These include housing stock on the balance sheet of enterprises, clubs, canteens, nurseries, clinics, stadiums, sports facilities, i.e. everything related to cultural and welfare services for the company’s employees. This part of fixed assets influences the course of the production process only indirectly: the better the cultural and living conditions, the higher the productivity of workers. In the future, only industrial production fixed assets will be considered, and the concept of fixed assets will mean only this part of the production assets.

2. Industrial and production fixed assets are directly involved in the production process: they either serve it or create favorable conditions for its normal course. The participation of different types of fixed assets in the production process is not the same, and their impact on the progress and results of production is also not the same, hence their life spans, the degree of wear and tear, and the size of annual depreciation charges are different.

Depending on the natural-material characteristics and functional role in the production process, the fixed assets of industrial enterprises (production units), including oil and gas production departments and oil refineries, are divided into types (groups and subgroups): buildings, structures, transmission devices, machinery and equipment, vehicles, tools, production equipment, household equipment, other fixed assets.

The production process and its results depend differently on each of the listed groups of fixed assets. The most important of the listed groups are machinery and equipment, transmission devices, and in oil and gas production and structures. They are usually called the active part of fixed assets, since the output of target products directly depends on their work.

The active part of fixed assets includes: power machines and equipment - internal combustion engines, diesel engines, steam engines, steam, gas and hydraulic turbines, electric motors and electric generators, etc.; working machines and equipment - drilling rigs, pumping machines, reactors, regenerators, furnaces, columns, refrigerators, condensers, heat exchangers, turbo drills, electric drills, etc.; transmission devices - pipelines, electrical and heating networks, transmissions, telephone and telegraph networks, etc.; means of automatic regulation, control and management. The rhythm of the production process, its mode, the reduction of equipment downtime, and hence the final result of production activity, depend on this group of fixed assets. This group includes only those types of equipment that have independent significance. Automatic regulation or control devices that are part of another machine or apparatus are taken into account in their cost. With the development of automation, telecontrol, and telecontrol, this group occupies an increasingly greater share in the composition of fixed assets.

When analyzing the provision of fixed assets or their use, the active part is especially distinguished, because the production capacity of the enterprise depends on its size and share in the total volume of fixed assets.

The oil and gas industry is characterized by a high proportion of the active part of fixed assets. Thus, in oil and gas production it reaches 90%, in drilling - 80%, in pipeline transport - 94%, in the oil refining industry - more than 60%.

Compared to other industries, including the fuel industry, the efficiency of capital investments in the oil and gas industry is higher, since the overwhelming share of them is directed to the creation of the active part of fixed assets, i.e. those that are directly involved in the production of target products, and only a small part of them goes to the acquisition of other types of fixed assets. An example of this is shown in Table 1.

Table 1. Commissioning of fixed assets in CDNG-6 LLC LUKOIL-Perm, %

Including
Production	from general drilling	Construction	Non-production facilities
	exploration	operational

Table 1 shows that a significant portion of investments is allocated to production facilities, among which the active part of fixed assets occupies a leading place. The large proportion of fixed assets in the composition of production assets, as well as their high cost, requires constant careful monitoring of all ongoing changes in the size and composition of tools. By use, fixed assets are divided into operating, spare and inactive (mothballed), and by ownership - into owned and leased.

1. Operating - fixed assets that are in operation (both in operation and under repair or idle time).

2. Spare fixed assets include equipment and vehicles that are in stock (in reserve in a warehouse) and intended to replace these types of fixed assets that are being decommissioned.

3. Inactive (mothballed) are considered fixed assets of enterprises or individual workshops, the temporary cessation of operation of which is documented in the prescribed manner.

4. Own - these are fixed assets belonging to a given enterprise.

5. Leased assets are fixed assets received for temporary use (rent) from other enterprises (organizations).

The structure of production fixed assets reflects the characteristics of the industry. The composition of the means of labor in a mining association and in an oil refinery is completely different. The first is characterized by the sectoral structure of the mining industry with a high proportion of stripping operations, while the second is characterized by chemical production with a significant cost of installations and other types of equipment.

Table 2. Structure of fixed assets,%

	Oil production	Gas production	Oil well drilling	Gas pipeline transport	Oil refining
including

structures
Including well.
Transfer devices
cars and equipment
including:
power machines and equipment
working machines and equipment
Measuring and control instruments and devices
Vehicles
Tools, inventory

The oil and gas industries, as well as the coal industry, are characterized by a high share of structures: they occupy more than two-thirds of the fixed assets of the oil industry. In this case, wells make up approximately 60-70%, working machines and equipment 8-12%, transmission devices about 16%, buildings 3%, power equipment 1-2% and vehicles 1%.

The situation is different in drilling and geological prospecting organizations. Here the most significant production equipment is represented, mainly installations used in the construction of wells. It absorbs almost half the value of fixed assets. The share of buildings (about 25%), vehicles (11-12%), and power equipment (up to 10%) is also high.

The gas industry includes heterogeneous sectors, and this is reflected in the structure of their capital assets. In the fields, wells account for approximately 60%, gas collection networks 3%, other structures 6%, transmission devices 20%, field gas processing installations and other production equipment 7%.

In gas pipeline transport, main gas pipelines predominate (approximately 78%), up to 5% belong to the main transmission devices, compressor units almost 6%, working machines and mechanisms 2%, compressor buildings 3%, structures 3%. In gas-gasoline production, the structure of fixed assets is characterized by the importance of production equipment, as well as structures and transfer devices.

At oil refineries, process units and other types of production equipment have the largest share.

Production fixed assets of the oil production, processing and gas industries account for 7% of these assets in the country, and the number of their workers in the industrial part is less than 1%. This ratio is explained by the significant capital investments required for the development of the oil and gas industry and the relatively high size of their fixed assets per 1 ruble of production, distinguishing them from other industrial sectors.

An example of the structure of an oil industry enterprise is the structure of TsDNG-6 LLC Lukoil-Perm, % (Table 3):

Table 3. Structure of fixed assets of CDNG-6 LLC LUKOIL-Perm, (%)

Constructions	Transfer devices	Power machines and equipment	Working machines and equipment	Measuring and regulating instruments and devices	Transport means	Tools, inventory, etc.

Currently, natural and cost indicators are used to evaluate fixed assets in industry. The natural form of assessment is determined to a large extent by the characteristics of the technological process and the composition of fixed assets in each industry. In physical indicators, as a rule, only the most important types of equipment are taken into account. For example, in oil and gas production this is an operating stock of wells, a fleet of drilling rigs; in the oil refining and petrochemical industry - technological installations and their equipment and apparatus, i.e. equipment of those types that are intended directly for the production of target products and determine the production capacity of the enterprise.

Therefore, natural indicators have a very limited scope of application, since they can be used to evaluate fixed assets of one type.

When there is a need to evaluate the entire set of fixed assets available to one enterprise or industry as a whole, in order to monitor their dynamics, cost indicators are used. However, since fixed assets gradually wear out and their value is gradually transferred to manufactured products, they cannot have a constant valuation or one form of it.

The initial cost of a joint venture is the cost of fixed assets at the time of their commissioning:

Sp = Tso + Zt + Zm,

where Tso 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); Zm - 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 charges.

The residual value of Co is the difference between the original cost and depreciation charges (original cost minus depreciation):

Co = Sp + Zkm - (SpNaTr)/ 100,

where Zkm is the cost of major repairs and modernization of fixed assets over their entire service life, rubles; Na - depreciation rate, %; Tр is the service life of fixed assets, years.

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

The 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 at the enterprise. 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, it is possible to take measures 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 equipment's life, the residual value will be zero (except for the cost of the material from which it is made).

Replacement cost 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 of money that would need to be spent to acquire 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 enterprises 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.

This makes it difficult to account for and calculate depreciation, since different amounts of depreciation charges are established for the same type of equipment, depending on the timing of its acquisition. In such cases, the value of fixed assets is revalued at replacement cost.

Thus, all three 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 assessment. Over time, the residual value decreases. Replacement cost varies depending on technological progress and other factors. The original cost remains unchanged until the property is completely worn out and written off.

2. Practical part

2.1 Calculation of the main indicators of the use of fixed assets in CDNG-6 LLC "Lukoil-Perm", in the period from 2006 to 2011.

The initial data for calculating the indicators for the use of fixed assets in CDNG-6 of Lukoil-Perm LLC are given in Table 4:

Table 4. Indicators in CDNG-6 LLC "Lukoil-Perm", %

Oil production, thousand tons Qh	Price of 1 ton of oil, rub. Rn	Volume of gross output, million rubles. Qв = Qч*Рн	Average number of PPP employees, people. Chsm	Average annual cost of fixed assets, million rubles. Sf	Cost of the active part of fixed assets, million rubles. Saf

F2006 = 1104.6 / 345.4 = 3.2;

Ф2007 = 953.5 / 369.7 = 2.6;

Ф2008= 846.9 / 415.6 = 2.0;

Ф2009 = 795.8 / 446.1 = 1.8;

F2010 = 661.4 / 449.9 = 1.5;

Ф2011 = 607.6 / 490.8 = 1.2.

Fe = Sf / Qv

Fe 2006 = 345.4 / 1104.6 = 0.3;

Fe 2007 = 369.7 / 953.5 = 0.4;

Fe 2008 = 415.6 / 846.9 = 0.5;

Fe 2009 = 446.1 / 795.8 = 0.55;

Fe 2010 = 449.9 / 661.4 = 0.66;

Fe 2011 = 490.8 / 607.6 = 0.8.

Fv = Sf / Chsm

Fv 2006 = 345400 / 2667 = 129.5 thousand rubles/person;

Fv 2007 = 369,700 / 2890 = 127.9 thousand rubles / person;

Fv 2008 = 415600 / 2928 = 141.9 thousand rubles/person;

Fv 2009 = 446100 / 3130 = 142.5 thousand rubles/person;

Fv 2010 = 449900 / 3044 = 147.8 thousand rubles/person;

FV 2011 = 490800 / 3118 = 157.4 thousand rubles/person.

Fm = Saf / Chsm

Fm 2006 = 270500 / 2667 = 101.4 thousand rubles/person;

Fm 2007 = 311300 / 2890 = 107.7 thousand rubles/person;

Fm 2008 = 356,700 / 2928 = 121.8 thousand rubles/person;

Fm 2009 = 382600 / 3130 = 122.2 thousand rubles/person;

Fm 2010 = 401100 / 3044 = 131.7 thousand rubles/person;

Fm 2011 = 422200 / 3118 = 135.4 thousand rubles/person.

The calculation results are summarized in Table 4.1.

Table 4.1

Capital productivity, rub/rub F	Capital intensity, rub/rub Fe	Capital-labor ratio, thousand rubles per 1 employee Fv	Machine-tool ratio of labor, thousand rubles per 1 employee Fm

In the period from 2006 to 2011, the capital productivity in CDNG-6 LLC Lukoil-Perm constantly fell (capital intensity, accordingly, grew as an inverse value), the capital-labor ratio and the machine-labor ratio grew. This may be evidence of insufficient efficiency in the use of fixed assets, which caused a decrease in gross output.

The oil refining and petrochemical industry is one of the capital-intensive industries, and with technological progress, its capital intensity increases. It is with this that one can associate the decline in the growth rate of capital productivity (the development of scientific and technological progress is also evidenced by the increase in the share of measuring and control instruments and devices in the structure of the enterprise - over five years their share has increased 5 times (Table 3) - “electronization” has begun production).

In general, the decrease in capital productivity in certain years was caused by the following objective reasons:

The introduction of a large number of capital-intensive industries;

Increasing the share of refining oils of poorer quality (high-sulfur, with a lower content of light petroleum products, etc.);

Directing a significant amount of funds for the reconstruction of general plant facilities (energy, wastewater treatment facilities, etc.).

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.

Indicators of production capacity utilization.

To assess the use of production capacity, three indicators are used:

1. The coefficient of extensive use of equipment characterizes the efficiency of its use over time. It represents the ratio of the operating time of the equipment Tr to the entire calendar time Tkal, i.e. shows the share of productive operating time of equipment

Ke = Tr / Tkal

The numerical value of the coefficient of extensive use of equipment should approach one. For CDNG-6 it is 0.88.

In drilling, the coefficient of extensive use of drilling equipment should be determined by the stages of well construction and by the cycle as a whole.

At the stage of construction and installation work, drilling and testing of wells, the coefficient of extensive use of equipment is determined by dividing the productive time, respectively, for each stage (Tpr m, Tpr b, Tpr i) by the calendar time (Tkal m, Tkal b, Tkal i) in machine-months:

a) at the stage of construction and installation work

Ke m = Tpr m / Tkal m;

b) at the drilling stage

Ke b = Tpr b / Tkal b;

c) at the well testing stage

Ke i = Tpr i / Tkal i.

Coefficient of extensive use of drilling equipment for the well construction cycle:

K = (Tpr m + Tpr b + Tpr i) / (Tcal m + Tcal b + Tcal i) = Tpr c / Tcal c

If special installations are used when testing wells, calculations for the extensive use of the drilling rig and for testing wells are carried out separately.

To assess the use of oil and gas wells over time, two indicators are used

Well utilization coefficient Ki c, which is the ratio of the total operating time (operation) of all wells Se (in well-months) to the total calendar time of the operating stock of wells Sch e (also in well-months)

Ki s = Se / Sch e

The well operation coefficient Ke c shows the ratio of the total operating time of wells Se (in well-months) to the total calendar time of the operating well stock Sch d (also in well-months)

Ke s = Se / Sch d

A rig-month in drilling and a well-month in oil and gas production is a conventional unit of measurement of operating time and downtime of drilling rigs and wells, respectively, equal to 720 rig-hours or well-hours (or 30 rig-days or well-days).

Improving the use of fixed assets over time - the extensive way - involves achieving a greater operating time of fixed assets per shift, day, month, year. This is achieved, firstly, by reducing equipment downtime during a shift and thereby obtaining a larger volume of production; secondly, an increase in the operation of equipment due to an increase in the shift of its work. The most effective is the continuous operation of fixed assets over three shifts.

The degree of equipment load over time is determined by the shift coefficient Ksm, which shows the equipment load during the day. The shift coefficient is usually calculated using the formula

Kcm = (T1 + T2 + T3) / Tmax,

In this dependence, the maximum load of equipment in a shift is not regulated and it may be less than its duration.

In this regard, the dependence Kcm = (T1 + T2 + T3) / Tmax is slightly modified:

Kcm = S Nt / tс1,

where N is the number of pieces of equipment, t is the operating time of a piece of equipment, hours.

That is, the shift coefficient is equal to the ratio of the sum of worked machine-hours S Nt to the largest number of machine-hours tс1 that can be worked during single-shift work.

However, with continuous operation for three shifts (around the clock), the equipment wears out more intensively, its lifespan is reduced, and the conditions for its maintenance deteriorate. When equipment operates in one or two shifts, it is possible to carry out preventive inspections and routine repairs, thereby maintaining it in working condition and extending its life.

At the same time, an increase in the shift ratio means that over a certain calendar period of time the volume of production will increase. In addition, since the overall time of use of equipment in the production process is reduced, it is possible to introduce more advanced types of equipment, i.e. Great opportunities are opening up for technical progress, which is especially important for those types of fixed assets that are subject to obsolescence.

The group of additional indicators of extensive equipment loading includes:

1) shift utilization factor of the enterprise

Kr = Ksm / r,

where r is the operating mode established at this enterprise;

2) coefficient of uniformity of equipment use i=m

Kro = S Уi / (Уmax *m), i=1

where Уi is the level of use of the planned equipment operating time fund in the i-th accounting unit of time (quarter, month); Уmax is the highest achieved level of use of the planned equipment operating time fund; m is the total number of time units accepted for calculation in the period under study.

2. Equipment intensive use rate

Ki = Qf / Qp,

where Qf is the actual productivity of equipment per unit of working time; Qп - possible productivity (maximum possible or design). This indicator gives an idea of the actual product removal with this equipment, depending on its potential capabilities. The specificity of production processes in the oil and gas industry and the significant dependence of their results on natural factors makes it difficult to determine this indicator.

Thus, drilling rigs do not have a set rated power. They are classified by load capacity, although this indicator does not reflect their main industrial purpose. It is difficult to calculate the average annual capacity of drilling rigs, since their productivity is determined by complex natural factors (drilling depth, strength and drillability of rocks, etc.). Therefore, with some degree of assumption, the degree of intensive use of drilling rigs can be assessed by the ratio of the actual volume of penetration to the maximum possible at the average technical drilling speed achieved in similar wells. This will determine the actual use of drilling equipment in comparison with the possible results provided that it was used only productively. Therefore, the coefficient of intensive use of drilling equipment will be determined as follows:

Ki b = vk / vt,

where vк is the commercial drilling speed; vt - technical drilling speed.

The intensity of well use is characterized by their flow rates. As fields are depleted and reservoir pressures gradually drop, well flow rates decrease.

Subject to improvement of equipment operating modes or its modernization, the intensive use coefficient may be greater than 1.

3. The total efficiency of using fixed assets - extensive and intensive - is usually assessed by an integral coefficient

Ki = Ke * Ki

2.2 Ways to improve the use of fixed assets

fixed assets production profitability

The main ways to improve the use of fixed assets in the oil and gas industry are as follows:

1. Extensive way. The reserves for increasing equipment operating time in all industries are quite large. For example, in drilling, equipment is directly involved in the process of rock destruction, i.e. in the main production process only 14-15% of the total calendar time of well construction. The rest of the time the equipment is occupied with other types of work, or is not in the production process at all. About 50-60% of the time, the equipment on the farm does not work at all, because it is in the process of installation, dismantling, relocation, repair, conservation, reserve, waiting for repairs, etc. Therefore, the proportion of time it participates in drilling wells is even less.

In addition, only about 60-70% of the calendar operating time of drilling equipment accounts for productive time, and the rest is spent unproductively: on eliminating accidents and complications, organizational downtime due to inconsistency in the work of individual production units, and carrying out repair work. Improving the use of working time balance will make it possible to obtain a significantly larger volume of penetration with the same fleet of installations. One of the reserves for improving the extensive use of equipment is increasing the overhaul period of its operation. In oil and gas production, increasing the operating time of wells can be achieved, firstly, by accelerating the commissioning of idle wells; secondly, eliminating accidents and downtime in the existing well stock; thirdly, by accelerating repair work, especially ongoing underground repairs. At the same time, automation of oil and gas production and mechanization of repair work are of great importance.

In the oil refining industry, downtime (as a percentage of calendar time) of process units averages out in: primary distillation - 8.5; thermal cracking - 20; catalytic cracking - 17.3; hydrotreating - 21.8, etc. Most of the downtime is related to the repair of process units and is inevitable, but downtime also occurs for organizational reasons: lack of raw materials, containers, electricity, etc. An analysis of the causes of accidents showed that most often they occur due to violations of the technological regime, operating rules, or due to defective equipment supplied by the manufacturer.

A significant increase in the operating time of installations can be achieved as a result of lengthening the turnaround period. Most often, technological installations are stopped for repairs due to corrosion of equipment and pipelines under the influence of salts and sulfur compounds contained in the raw materials or due to the formation of coke in tube furnaces and other devices. Downtime caused by these reasons is associated with insufficient quality preparation of raw materials, poor-quality repairs, poor quality of materials and coatings, non-compliance with technological conditions, lack of certain automation equipment.

Consequently, by improving the degree of preparation of raw materials, supplying them strictly in accordance with inter-shop standards, improving the quality of repairs and materials, it is possible to lengthen the periods between repairs.

An increase in the operating time of installations can also be achieved by reducing their downtime during scheduled maintenance. The duration of plant downtime during repairs depends on the mileage between repairs, the organization and mechanization of repair work. Despite the fact that most factories meet standard repair deadlines, the latter can be reduced by using network repair schedules, further centralization, increasing the level of mechanization of work, improving labor cooperation (creating comprehensive repair teams instead of specialized ones), improving the remuneration system, and carefully following the rules operation, technological regime, inspections and repairs of technological equipment.

2. Intensive path. It leads to the production of a larger volume of products per unit of time using the same equipment due to more complete use of its capacities. An example of intensive use of fixed assets is the operation of drilling equipment in forced modes, since a greater volume of penetration is achieved in the same period of time. The intensive way of improving the use of fixed assets is more effective than the extensive one, since in order to maximize the use of equipment power it is necessary to modernize it, constantly improve it and develop new, more productive designs. More intensive use of drilling equipment is achieved by using advanced drilling equipment and technology, and the integrated use of technical means that meet geological requirements.

In oil and gas production, an increase in well productivity is achieved by using new methods of influencing the formation and bottom-hole zone, improving operating methods and equipment for oil and gas production, maintaining optimal technological regimes for field development, simultaneous exploitation of two or more formations with one well, reducing oil losses and gas during production and transportation.

In the oil refining and petrochemical industries, this is due to an increase in the daily productivity of plants. Experience shows that an increase in the daily productivity of installations is achieved annually as a result of improving the technological regime, improving the quality of raw materials and the rhythm of their deliveries, improving automation schemes, etc. However, an analysis of the operation of technological installations has shown insufficient stability of this process. The coefficient of variation of the daily output of many installations ranges from 8 to 15%.

This situation can arise if the rhythm of supply of raw materials is disrupted, its quality deviates from the norms, or the intra-plant proportionality in the capacities of technological installations connected sequentially by a technological scheme is violated. The elimination of these shortcomings can ensure the use of the equipment. Correct determination of equipment capabilities is of great importance for improving the intensive use of process plants.

3. Technical re-equipment and reconstruction of enterprises and individual technological installations. The technical re-equipment of existing enterprises is aimed at increasing the technical level of individual production areas and technological installations. It means the introduction of new equipment and technology, mechanization and automation of production processes, modernization and replacement of outdated, physically worn-out equipment with new, more productive ones. Reconstruction is a partial re-equipment of production and replacement of obsolete and physically worn-out equipment. The main result of technical re-equipment and reconstruction is an increase in the technical level of production in both the main and auxiliary industries. Increasing the technical level of production helps to improve the quality of products in overall output, increase the yield of target products, increase capital productivity and labor productivity, and reduce production costs.

Thus, as a result of the reconstruction of catalytic cracking units, an increase in the yield of target products was ensured by 20%, and a reduction in production costs by 16%. The practice of enterprises shows that during the operation of technological installations, bottlenecks are discovered: some of the equipment has less power than all the rest, similar disproportions arise between the main and auxiliary production. Technical re-equipment and reconstruction make it possible to eliminate imbalances that sometimes arise in the capacity of certain types of equipment or main and auxiliary production. Technical re-equipment and reconstruction were the main directions of industry development (80% of the created funds were introduced at existing enterprises). This made it possible to significantly improve the production structure, ensuring rapid growth in product output (high-octane gasoline, lubricating oils with additives, etc.). Ultimately, the material consumption of products was reduced by 2.6%, and labor productivity increased by 18.4%.

4. Increasing the selection of target products from raw materials. Oil refining and petrochemicals are complex industries. The production capacity of technological installations is determined, as a rule, by the volume of processed raw materials. However, the purpose of technological installations is the production of target products. The latter depends on the quantity and degree of use of raw materials. Therefore, increasing the selection of target products from potential content will ensure an increase in production at the same production capacity and, therefore, increase capital productivity.

5. Consolidation of capacities, combination of technological processes, centralization of repair work, as well as centralization of other auxiliary facilities - all this can be ensured when designing new plants and technological installations.

Currently, powerful high-performance installations of the main processes - ELOU and AVT - are mainly being built. The introduction of powerful secondary processes is slower, therefore creating additional imbalances between individual processes and hindering their effective use.

6. Reducing the construction time and development of the design capacity of technological installations. Modern oil refining and petrochemical enterprises are characterized by high capacity, complex (and constantly becoming more complex) technological processing schemes, therefore their construction periods are long, installations are introduced sequentially, in queues. At the same time, the general plant facilities are calculated and constructed not only to service the first-priority start-up complex, but also all subsequent ones. Extended deadlines for commissioning installations can lead to the wasting of large capital investments and to a decrease in the utilization of fixed assets.

Lengthening the construction time of individual technological installations and the slow development of design capacities can lead to a shortage of products and imbalances both within and in related industries.

7. Elimination of excess equipment and excess reserves of reserve equipment. Previously, this was associated with the payment of funds, but now this measure can be explained by the law of diminishing returns, that is, a situation when successive equal increases in fixed assets are added to those already available above a certain level of their use, and the increase in output is reduced.

Conclusions and offers

The absolute value and dynamics of growth of fixed production assets characterizes the economic potential of the country. Improving the use of the enormous national wealth contained in fixed production assets is of paramount importance as it affects production efficiency. With improved use of fixed production assets, the following is ensured:

Increasing production volume without additional capital investments;

Accelerated renewal of labor tools, which reduces the possibility of equipment obsolescence and promotes technical progress in the industry;

Reducing production costs due to depreciation charges per unit of production.

Based on these conclusions, we can conclude that it is necessary to improve the use of fixed assets in CDNG-6. It is possible to follow any of the above paths, that is, for example, speed up the commissioning of inactive wells, eliminate accidents and downtime as much as possible in the existing well stock, speed up repair work, look for and apply new methods of influencing the formation and the bottom-hole zone, improve operating methods and equipment for oil and gas production, reduce oil and gas losses during production and transportation, etc. Decline in capital productivity between 2006 and 2011. indicates the irrational and ineffective use of available and newly introduced fixed assets. It is possible to review the structure of the enterprise's fixed assets and the distribution of capital investments. A decrease in the capital productivity indicator should be the subject of studying its causes, since a decrease in capital productivity is inextricably linked with an increase in production costs and, consequently, a decrease in the enterprise’s profit.

2. RESOURCES AND COSTS OF THE ENTERPRISE

2.1. Enterprise as a business entity and property complex

2.1.4. Indicators of efficiency of use of fixed assets

To assess the efficiency of using fixed assets at enterprises, a system of indicators is used, including general and specific indicators. General characterize the efficiency of using the entire set of fixed assets. When calculating these indicators, the valuation of fixed assets is used. The most important indicators of this group are:

1. Capital productivity indicator (), which shows how much production () is accounted for per ruble of the cost of fixed assets () for a comparable period of time:

2. The capital intensity indicator () is the inverse indicator of capital productivity and shows how many fixed assets were spent to produce one ruble of products:

, (2.20)

3. The capital-labor ratio () characterizes the value of fixed assets per employee of the enterprise ( H):

When analyzing the efficiency of using fixed assets, it is advisable to use the following relationship between labor productivity (), capital productivity and capital-labor ratio:

4. The profitability indicator of fixed assets characterizes the amount of profit per one ruble of the cost of fixed assets.

. (2.23)

When calculating the considered indicators, the average value of the cost of fixed assets for the analyzed period is used.

Particular indicators characterize the efficiency of using individual elements of fixed assets (equipment, production space, etc.). The most important indicators in this group are:

1. The extensive equipment load factor characterizes the use of equipment over time:

where is the time actually worked by the equipment;

– time of possible use of the equipment.

2. The intensive equipment load factor characterizes the use of equipment in terms of productivity:

where is a technically justified standard of time per unit of production;

– actual time spent on producing a unit of product.

3. The coefficient of integral (total) equipment load characterizes the use of equipment both in time and in terms of productivity:

(2.26)

4. The equipment shift coefficient shows how many shifts the installed equipment operates on average per day:

where is the number of machine shifts actually worked per day;

– the total number of pieces of equipment owned by the enterprise.

Effective use of fixed assets leads to an increase in production volume, an increase in capital productivity, a reduction in costs and an increase in the profit of the enterprise. Improving the use of fixed assets is tantamount to reducing the enterprise's need for additional capital investments, which leads to a convergence of the obsolescence and physical wear and tear of machinery and equipment and increases the level of competitiveness of the enterprise.

When determining areas for increasing the efficiency of using fixed assets, it is necessary to distinguish between extensive and intensive factors. Extensive The direction involves increasing the operating time of machines and equipment by reducing intra-shift and whole-shift downtime, increasing the specific weight of existing equipment. Intensive assumes an increase in the equipment load level per unit of time, i.e. increasing its productivity through advanced training of workers, scientific organization of labor, and the use of modern methods and means of labor.

In the conditions of development of market relations, when the source of the formation and growth of fixed assets is, first of all, the own funds of organizations, assessing the efficiency of the use of means of labor acquires especially important practical significance. Full and efficient use of existing fixed assets helps to reduce the need for investment in their reproduction, increase labor productivity, reduce the cost of their operation and, on this basis, increase profits and profitability of economic activity.

To assess the efficiency of using fixed assets and production capacities of a trading organization, the following system of indicators is used:

1. Return on assets (Fo). Characterized by the volume of turnover per unit

(1 rub., 1 million rub.) average annual cost of fixed assets:

where T is trade turnover,

OF - average annual cost of fixed assets;

2. Capital intensity (Fe), an indicator inverse to capital productivity, characterizes the amount of fixed assets per unit of turnover:

3. The level of the active part of fixed assets (Va), characterizes the share of the active part of fixed assets in the total cost of fixed assets:

where OFa is the average annual cost of active fixed assets;

4. The coefficient of efficiency of use (or profitability) of fixed assets (Ke) characterizes the amount of profit received per unit of average annual cost of fixed assets:

where P is profit;

5. Capital ratio (Fos) shows the amount of fixed assets per one average employee:

where CR is the average number of employees;

6. Capital-labor ratio (FV) characterizes the amount of active fixed assets per one trade and operational employee:

where ChTP is the average number of sales and operational personnel;

7. Trade turnover per 1 sq.m. retail space is determined by dividing the volume of trade turnover by the size of the retail space;

8. Profit per 1 sq.m. retail space is calculated by dividing the amount of profit received by the size of the retail space.

Indicators of turnover and profit per 1 sq.m. retail (total) area characterizes the efficiency of using the production capacity of a retail trade organization. Analysis of the level and dynamics of these indicators, especially in comparison with the indicators of similar organizations, forces workers to seek opportunities and identify specific ways to increase store throughput, increase the share of retail space in the total area, and expand the sale of goods using progressive methods. It should be noted that assessing the efficiency of stores based on turnover and profit per 1 sq.m. area has become widespread in foreign trading companies.

9. Integral indicator of the efficiency of use of fixed assets (I).

Determined by the formula:

The integral indicator is used in situations where the trend in the dynamics of the main indicators of the efficiency of use of fixed assets is multidirectional.

The system of indicators characterizing the level of use of the active part of fixed assets and production capacities and allowing to identify reserves for improving their use also includes:

a) Coefficient of extensive use of equipment (Ke).

Determined by the formula:

where tf is the actual number of hours of operation of the equipment,

FR - operating time fund for machines and equipment;

b) Coefficient of intensive use of machinery and equipment (Ci). Characterizes the level of use of machinery and equipment in terms of power, determined by the formula:

where Pf is the actual productivity of machinery and equipment per unit of time,

Pv - standard (according to the technical passport) equipment performance;

c) Integral equipment utilization factor (I). Characterizes the level of use of machinery and equipment in time and power I = Ke * Ki, takes into account the cumulative influence of both extensive and intensive factors.

Let's analyze the efficiency of using fixed assets for the reporting year for a trade organization (see Tables 7.1 and 7.2).

Table 7.1 Initial data for analyzing the efficiency of using fixed assets of a trade organization (million rubles)

Table 7.2 Dynamics of efficiency indicators for the use of fixed assets of a trading organization

Indicators	Last year	Reporting year	Reporting year as a percentage of the previous year
Capital productivity, rub.	10,36	11,79	113,8
Capital intensity, rub.	0,096	0,084	88,3
Level of active part of fixed assets, %		64,7	107,8
Fixed assets utilization efficiency ratio	0,37	0,38	102,7
Capital equipment, million rubles.	8,12	8,26	101,7
Capital-labor ratio, million rubles.	7,1	7,8	109,8
Trade turnover per 1 sq.m. retail space, million rubles	1,55	13,93	120,6
Profit per 1 sq.m. retail space, million rubles	0,417	0,42	100,7
Integral indicator of efficiency of use of fixed assets	1,96	2,11	107,6

As can be seen from the data in Table 7.2, the efficiency of use of fixed assets in the reporting year increased. The capital intensity of fixed assets decreased from 0.096 to 0.084 rubles. per ruble of fixed assets.

In the system of indicators of the efficiency of use of fixed assets, the priority role belongs to capital productivity and the coefficient of efficiency of use (or profitability) of fixed assets. Therefore, in the process of analysis it is necessary, first of all, to study the dynamics of these indicators and the influence of the main factors on them.

The capital productivity and the efficiency ratio of the use of fixed assets are affected by changes in the value of fixed assets, the volume of turnover and the amount of profit received. To calculate the influence of these factors, it is necessary to determine the conditional indicators of capital productivity (Fo¢) and the coefficient of efficiency of use of fixed assets (Ke¢) using the formulas:

where To is the actual trade turnover for the reporting year,

OFB - average annual cost of fixed assets for the last year,

By - profit for the reporting year.

Based on the data in Table 7.1, we calculate the conditional indicators of capital productivity and the efficiency ratio of the use of fixed assets.

13936: 1114 = 12.5 rubles; = 446: 1114 = 0.4 rub.

To determine the impact of changes in the volume of trade turnover on capital productivity and the efficiency of use of fixed assets, it is necessary to compare conditional indicators with indicators of the base (previous) year.

The impact of changes in the average annual value of fixed assets on the above indicators is established by comparing capital productivity and the efficiency ratio of using fixed assets for the reporting year with the calculated conditional indicators (Table 7.3).

Table 7.3 Generalization of the influence of factors on capital productivity and the efficiency of use of fixed assets

In accordance with the data in Table 7.3, the main factors for increasing capital productivity and profitability of fixed assets were, respectively, an increase in the volume of trade turnover in the reporting year by 12.5% and profit by 7%. Due to the increase in the average annual cost of fixed assets, capital productivity decreased by 0.071 rubles, and profit by 0.002 rubles. per 1 ruble of fixed assets.

When analyzing the efficiency of using fixed assets, one should take into account the relationship between labor productivity, capital productivity and capital-labor ratio.

This relationship can be identified if the formula for calculating capital productivity on active fixed assets (Foi = T: a) is transformed by dividing the numerator and denominator by the average number of trade and operational employees. Then the formula will take the form:

where PT is labor productivity (average turnover per trade and operational employee),

Fv - capital-labor ratio.

Then labor productivity (LP) will be equal to the product of capital productivity and capital-labor ratio (IT = Fo.a. * Fv).

The growth of labor productivity is directly dependent on the growth of capital productivity and capital-labor ratio. The optimal option is when the growth rate of labor productivity outstrips the growth rate of the capital-labor ratio. This ratio ensures a reduction in the capital intensity of trade turnover.

The higher the growth rate of labor productivity, the lower the capital intensity of commodity turnover, the lower the costs of operating fixed assets and the higher the profitability of fixed assets.

Using the data in Table 7.1, we will analyze the impact of changes in capital productivity on active fixed assets and capital-labor ratio on the labor productivity of trade and operational workers.

Table 7.4 Initial data for analyzing the impact of changes in capital productivity and capital-labor ratio on labor productivity

To determine the impact of changes in capital productivity and capital-labor ratio on labor productivity, we calculate conditional labor productivity by multiplying capital productivity for the reporting year by capital-labor ratio for the previous year:

PT¢ = Fo.report. x Fv.b.,

where PT¢ is a conditional indicator of labor productivity,

Fo.report. - capital productivity on active fixed assets for the reporting year,

Fv.b. - capital-labor ratio for the last (base) year.

PT¢ = 18.24 x 7.1 = 129.5 million rubles.

Increase in average turnover per trade and operational employee (labor productivity) by 19.4 million rubles. provided by:

Increase in capital productivity on active fixed assets by 6.7 million rubles. (129.5 - 122.8);

Increasing the capital-labor ratio by 12.7 million rubles. (142.2 - 129.5).

The efficiency of using fixed assets has a direct impact on the final results of the economic activities of a trading organization - profit and profitability, primarily through such indicators as turnover and costs of selling goods. Thus, with an increase in capital productivity, labor productivity increases and, on this basis, trade turnover, and the level of labor costs decreases, which leads to an increase in profits.

The costs of renting, operating and maintaining fixed assets in trade organizations account for about one third of all distribution costs. Therefore, an increase in capital productivity and a decrease in the capital intensity of turnover due to the effective use of the organization’s production capacity ensure a reduction in distribution costs and an increase in profits.

In addition, it should be borne in mind that the state of fixed assets, their technical level influence the culture of trade services to the population (the introduction of progressive methods of selling goods and technologies of trade processes, the aesthetic appearance of retail premises), the creation of favorable conditions for work and rest of sales personnel (the introduction modern types of equipment and machinery, compliance with sanitary and hygienic requirements, etc.), which helps to increase labor productivity and, on this basis, increase trade turnover, reduce costs, and increase profits.

The main directions for improving the use of fixed assets of trade organizations are:

Full use of retail premises by establishing an optimal operating mode, taking into account the intensity of customer flows, increasing the share of retail space, using progressive methods of selling goods and advanced technologies for organizing trade processes, expanding the list and improving the quality of additional services provided to customers;

Reducing the time required for current and major repairs of fixed assets;

Introduction of innovations in sales and trade service technologies;

Increasing the utilization rate of machines and equipment in terms of time and power by reducing downtime, increasing their load, timely installation and rational placement on the sales floor, maintaining appropriate technical condition through preventive repairs, increasing the level of qualifications of personnel servicing machines and equipment;

Sale of excess fixed assets or rental of them;

Widespread use of such a special type of rental of machinery, equipment, vehicles and other means of labor, which is leasing. Obtaining the necessary equipment for temporary use on a leasing basis allows organizations to carry out technical re-equipment and renewal of fixed assets without large initial investments in the reproduction of fixed assets, and without spending large amounts of money on the purchase of expensive equipment, which is especially important for small and medium-sized stores.

Knowing about each element of fixed assets in the production process, about their physical and moral wear and tear, about the factors that influence the use of fixed assets, it is possible to identify methods by which the efficiency of using fixed assets and production capacities of the enterprise is increased, ensuring a reduction in production costs and, of course, an increase in labor productivity.

Various indicators are used to characterize the use of fixed production assets. Conventionally, they can be divided into two groups: general and specific indicators. .

General indicators are used to characterize the use of fixed assets at all levels of the national economy - enterprises, industries and the national economy as a whole. These indicators include capital productivity and profitability.

Private indicators are natural indicators that are used most often in enterprises and their departments. They are divided into indicators of intensive and extensive use of fixed assets. Indicators of intensive use of fixed assets characterize the amount of output (work performed) per unit of time from a certain type of equipment (or production capacity). Indicators of extensive use of fixed assets characterize their use over time. The most important of these indicators include: coefficients of utilization of planned, scheduled and calendar operating time of equipment, shift coefficient of equipment operation, indicator of intra-shift downtime and others.

In the process of analysis, the dynamics of the listed indicators, the implementation of the plan according to their level are studied, and inter-farm comparisons are made.

Sources of data for analysis: business plan of the enterprise, technical development plan, balance sheet of the enterprise, appendix to the balance sheet, report on the availability and movement of fixed assets, balance of production capacity, data on the revaluation of fixed assets, inventory cards of fixed assets, design and estimate , technical documentation.

The main direction of increasing the efficiency of equipment use is improving its structure and increasing the degree of power utilization. It is important to eliminate the relative excess of equipment, which affects the economic performance of the enterprise.

An indicator of the extensive use of fixed assets is the amount of intra-shift downtime of equipment, assigned to the planned fund of its operating time. The main reasons for intra-shift equipment downtime are the low level of production organization, inability to ensure timely loading of workers, equipment malfunction, etc. To eliminate this shortcoming, it is necessary, first of all, to improve the organization of production, establish accounting and control of equipment operation.

Increasing the shift ratio is the most important indicator of the extensive utilization of fixed assets.

Indicators of the use of production space and facilities are important. Their rational use makes it possible to obtain an increase in output without capital construction, and thereby reduces the size of the required investments. At the same time, time is gained, since it is possible to organize production in the released production areas much faster than carrying out new construction. Among the indicators for the use of production space are: the coefficient of extensive and intensive use of production space; volume of production from 1m? production areas. The use of facilities is assessed based on the production characteristics of the facilities, usually their throughput or capacity (water towers, bunkers, reservoirs and cisterns, etc.).

To determine the degree of use of fixed assets at enterprises, general indicators are used. The most important of them is the capital productivity of fixed assets. This indicator is defined as the ratio of the cost of products produced per year to the average annual cost of fixed assets.

Capital productivity shows what the total return on the use of each tenge invested in fixed assets is, that is, how effective this investment is. The most important areas for increasing capital productivity:

improving the structure of fixed assets, increasing the specific gravity of their active part to an optimal value, rational ratio of various types of equipment;

increasing the shift ratio of equipment in the divisions of the enterprise;

intensification of production processes through the introduction of new technologies, machines and equipment;

improvement of working conditions and conditions, taking into account production aesthetics;

creation of favorable social conditions;

improving the organization of production and labor.

The influence of various factors on the capital productivity indicator can be determined by the method of chain substitutions using the formula:

FO = TP/F = (TP/TP R) x (TP R/M Wed) Hm Wed/F A) x (F A/F) =

TO O x K m x K F x K A, (20)

where TP is the total volume of commercial products;

TP R- sold products of the enterprise;

M Wed-average annual production capacity;

F A- the cost of the active part of fixed assets;

F - average annual cost of fixed assets;

TO O- coefficient of specialization of the enterprise, that is, the share of the main products in the total volume of production;

TO m- production capacity utilization factor;

TO F- capital productivity of the main part of active own funds;

TO A- the share of the active part of fixed assets in their total value.

Another general indicator is capital intensity, which is calculated as the ratio of the cost of fixed production assets to the volume of output using the following formula:

F e= F basic/ IN etc, (21)

where Ф e- capital intensity;

F basic- cost of fixed production assets, tenge;

IN etc- volume of production, tenge.

The capital intensity indicator is the inverse of the capital productivity indicator. Capital intensity determines the required amount of fixed assets to produce a given volume of products for a long-term period.

Determining the cost of production at April LLP reflects the level of technical equipment of the enterprise, the level of organization of production and labor, rational methods of production management, product quality, etc. (Table 16).

Reducing costs is the most important condition for profit growth. Cost is a pricing factor. The cost of products (works, services) is a valuation of the natural resources used in the production process of products (works, services), materials, fuel, energy of fixed assets, labor resources, as well as other costs for its production and sale.

Table 16. Unit cost of production

Expenditures	Kitchenware, tenge	Toys, tenge
1. Raw materials and materials
2. Returnable waste
3. Purchased products
4. Fuel and energy for technological purposes
5. Wages of production workers
6. Contributions for social needs
7. Expenses for preparation and development of production
8. General production expenses
Total workshop cost:
9. General expenses
11. Other production costs
Total production cost:
12. Business expenses
Total total cost:

The cost of production consists of costs that are heterogeneous in their composition and economic purpose, role in the manufacture and sale of products.

In addition, the amount of profit per 1 tenge of the cost of fixed assets is determined.

Capital productivity (capital intensity) in value terms depends on: the price level for products, the price structure for products (its changes due to assortment shifts); assessment of fixed production assets, structure of assets, their technical level and condition, degree of use.

When determining capital productivity, stable prices for products are used. At the same time, to interconnect the results of the analysis of all three groups of resources (living labor, means and objects of labor), we proceed from the same indicators of their volume (gross, marketable and sold products).

The influence of changes in the structure and assortment of products on capital productivity is eliminated by taking into account products adjusted for changes in its structure and assortment by comparing the percentage of product growth (fulfillment of the plan) obtained when evaluating products in different meters. The difference in percentage, multiplied by the base value of production, shows the impact of changes in price components on indicators of changes in the physical volume of products.

The assessment of fixed production assets with identical technical qualities varies depending on the time of their receipt and the method of their construction or type of rental. In addition, prices for fixed assets do not always characterize their useful qualities. An estimate based on residual value is even more conditional, since the amount of actual depreciation does not always correspond to the amount of depreciation deducted from the original cost of fixed assets. Therefore, it is necessary to proceed from the assessment at full replacement cost.

When calculating capital productivity, the active part of fixed production assets (working machines and equipment), which directly creates products, is separated out, which makes it possible to take into account the influence of the technological structure of fixed production assets on the efficiency of their use. After excluding the influence of changes in the level and structure of prices for products, changes in the valuation of fixed assets and their structure, the impact on capital productivity of the technical level and condition of the assets, as well as the degree of their use, is revealed.

One of the indirect indicators characterizing the fixed assets of an enterprise is the area they occupy. To characterize the use of buildings and structures, the indicator of production volume per 1 sq.m of area is used. It eliminates the distorting effect of unequal valuation of fixed assets on capital productivity. Comparison of the volume of production per 1 sq.m of production area of an enterprise and per 1 sq.m of workshop area makes it possible to establish the influence of the structure of areas on the efficiency of their use.

Let's consider, using the example of April LLP, an analysis of capital productivity indicators. (Appendix 6)

At April LLP, an analysis of capital productivity, determined in constant prices, showed that per 1 tenge of the cost of all funds it increased compared to 2003 by 2.01% and with the plan - by 3.27%, and by 1 tenge of the active part fixed production assets - decreased by 0.63% compared to last year and increased compared to the plan by 5.25%.

To exclude the influence of structural changes in product output on capital productivity, the indicators of marketable products are adjusted by multiplying the amount of marketable products in the base previous year (15.752 million tenge) by the percentage increase in labor productivity per unit of output (let’s say the planned growth is 112.46%, and actual - 111.83%). After such an adjustment, capital productivity increased not by 2.01%, but by 8.46%, but still turned out to be below the planned level by 0.51% (for all fixed production assets). This is due to a shortage of products comparable to the labor intensity plan by 0.56%.

Conclusion: the data in Table 10 also makes it possible to determine the impact of changes in the structure of fixed assets on capital productivity. Thus, per 1 tenge of the active part of fixed production assets, capital productivity increased by 5.64% compared to the previous period. However, per 1 tenge the cost of all fixed production assets increased more - by 8.46%. Consequently, under the influence of an increase in the share of the active part of fixed production assets from 45% in the base period to 46.2% in the reporting period, capital productivity increased by 2.82 points (8.46 - 5.64).

Having excluded the effect of assortment shifts in products, it is established that under the influence of changes in the technical level, condition of fixed assets and the degree of their use, capital productivity per 1 tenge of the active part of fixed production assets increased compared to the plan by 1.39%, and compared to the previous year - by 5.64%.

Then the influence of each of these groups of factors on changes in capital productivity is analyzed. In addition, the analysis takes into account the impact on the volume of production of changes in the average value of operating fixed assets and capital productivity. Thus, based on the data in Table 9, it is clear that the average annual cost of the active part of fixed production assets was less than the planned value by 0.082 million tenge, and capital productivity, taking into account assortment shifts in products, was higher by 0.058 million tenge. Using the method of differences in absolute numbers, it is established that due to a decrease in funds, the volume of production was lost, based on the planned capital productivity, in the amount of 0.341 billion tenge (0.082 x 4.158). Partially, by 0.242 billion tenge (0.058 x 4.178), this loss was compensated by an above-plan increase in capital productivity. The balance of deviations will thus look like this: - 0.341 + 0.242 = - 0.099 billion tenge. Actual marketable products at stable prices in terms of price level and structure are less than planned by 0.100 billion tenge. The discrepancy of 0.001 billion tenge (0.100 - 0.099) is the result of rounding the original data. The implementation of capital and current repair plans also has a significant impact on the technical condition of fixed assets.

For example, the enterprise significantly exceeded the plan for capital repairs of buildings (0.221 million tenge instead of the planned 0.189 million tenge) and did not fulfill the plan for repair and modernization of equipment. Only 0.006 million tenge, or 0.002% of the cost of equipment, was spent on modernization, although about half of the equipment is more than 10 years old (Table 17).

Table 17 Structure of equipment of April LLP

Thus, the equipment fleet is morally and physically outdated.

To assess the technical level of fixed assets, the proportion of progressive equipment that exceeds world standards in technical level is determined.

To determine the implementation of the plan for the volume of capital repairs, it is necessary to compare the planned cost of the actually completed capital repairs with the planned amount of costs for it.

Along with the capital productivity indicator, the level of use of fixed assets is significantly influenced by the profitability indicator , more precisely, rate of return. Profitability is calculated as the ratio of profit to enterprise costs (cost). At the same time, the efficiency of using production assets is not taken into account. The second option involves calculating profitability as the ratio of profit to the cost of means of production (fixed assets and current assets). There is also such an indicator as capital-labor ratio, which characterizes technical equipment and shows how many fixed assets are available for each worker. Determined by dividing the average annual number by the average number of employees. .

For April LLP, the number of employees of which is 139 people, the capital-labor ratio is equal to:

tenge/1 person

Thus, we can conclude that for a comprehensive assessment of the efficiency of using fixed assets, a system of indicators is used, including indicators of extensive (use of fixed assets over time) and intensive use (output per unit of fixed assets), as well as generalized indicators (capital productivity, capital intensity, capital-labor ratio and cost-effectiveness). .

After identifying areas for searching for reserves to increase the efficiency of using fixed assets, appropriate measures are developed. Monitoring their implementation can be carried out using the standard form of the target integrated program (TCP). This function could also be assumed by the internal control service at April LLP.

It is important to study the impact of the implementation of scientific and technological progress on capital productivity. This influence is determined by the formula

FO = ?VPNTP / F? (23)

where? FO - change in capital productivity as a result of the implementation of scientific and technical progress measures;

VPNTP - increase in production volume as a result of the implementation of scientific and technological progress measures;

F? - average annual cost of industrial production fixed assets.

In turn, the increase in production volume as a result of the implementation of scientific and technological progress measures is formed from the following components:

VPntp = ?VPv + ?VP? + ?VPs (24)

VPv - increase in production volume due to the commissioning and development of new equipment;

VP? - increase in production volume due to the replacement of obsolete equipment with new ones or after modernization of equipment;

VPs is an increase in production volume due to improvement of technology and organization of production and labor.

When analyzing the impact of the implementation of scientific and technical progress on capital productivity, it is necessary to study how its change was affected not only by the growth of production volume, but also by the cost of industrial and production fixed assets. If we take into account only the increase in production volume as a result of the implementation of scientific and technical progress, one can draw incorrect conclusions, since often new technology (equipment) is much more expensive than the one it replaces, and this increase in price may not be compensated by a corresponding increase in its productivity. Therefore, it is necessary to study the impact on capital productivity of changes in the cost of industrial production fixed assets, which, for example, decreases for equipment removed from service and increases by the amount of costs associated with the modernization of fixed assets.

The choice of accounting policies by an enterprise also plays an important role. After all, the same accounting policies are not acceptable for enterprises of different forms of ownership and different types of business activities. Each of them must take into account the industry-specific features of its functioning.

For the enterprise "April" LLP, which produces plastic products, it is also possible to consider some other ways to improve the use of fixed assets.

One of the most important tasks of industrial development is to ensure production, primarily by increasing its efficiency and more fully using on-farm reserves. To do this, it is necessary to use fixed assets more rationally.

An increase in industrial production volumes is achieved through:

1) commissioning of fixed assets;

2) improving the use of existing fixed assets.

The increase in fixed assets of industry, its branches and enterprises is achieved through new construction, as well as reconstruction and expansion of existing enterprises.

The depreciation policy of the enterprise also plays an important role here. As mentioned above, in the accounting policy of April LLP, it was decided to change the method of calculating depreciation on machinery and equipment. Instead of the straight-line method, it is expected to master one of the accelerated depreciation methods - the declining balance method. This method is still little used in practice in our republic, but it has its advantages. These include quick reimbursement of a significant part of the costs and gains due to the time factor.

The accelerated depreciation system was first used in the United States in 1954 in certain priority sectors of the economy (using the declining balance method with a rate of 150% of the straight-line write-off rate), and since the early 60s it has become generally accepted in Western economies.

With the skillful use of this method in the Republic of Kazakhstan, the investment opportunities of the enterprise are improved.

Today, many enterprises have a significant amount of worn-out equipment on their balance sheets, redundant and unused, which needs to be disposed of. At the same time, it is necessary to either extend or reduce (compared to the current ones) the useful lives of individual assets.

There are only two sources of financing for the acquisition of depreciable assets: profit (which is so scarce) and depreciation (which the company can regulate). Yes, the depreciation policy of an enterprise is a tool for creating investment potential and optimizing the activities of the enterprise.

In the new year, April LLP will have to make changes to its accounting (depreciation) policy. What needs to be done for this?

Initially, an order is issued for April LLP to create a commission to implement depreciation policy. The commission is headed by the chief engineer of April LLP. Members of the commission are managers of technical and economic planning services, accountants.

The commission considers and resolves the following issues at its meetings:

Analysis of the structure of fixed assets;

Determination of depreciable assets of the enterprise;

the correctness of the choice and relationship of depreciable assets to certain groups;

Clarification of actual service life;

Establishment and review of useful life of assets;

Establishment of groups of objects to which accelerated depreciation methods can be applied;

Complete the write-off or sale of a worn-out, redundant and unused depreciable asset;

Correct reflection in the accounting policies of the current rules and instruments of the depreciation mechanism.

The depreciation policy of the enterprise developed by the commission can help in making optimal decisions when:

Revaluation of fixed assets;

Justification of the need for equipment conservation;

Choosing a depreciation calculation method.

Depreciation policy is developed and adopted years in advance.

Yes, today it is not the state, but the market that dictates prices, and an increase in depreciation charges can affect price growth. If the current price does not allow increasing depreciation charges, you need to calculate and analyze all the possibilities by reducing which cost elements the company can increase. It may be necessary to introduce strict standards and restrictions on material costs and overhead costs.

Thus, there is no doubt that depreciation is a process caused not only by physical, but also by economic reasons. And if you calculate and analyze your sources of renovation of fixed assets through depreciation policy, then the economic effect will be obvious.

The reconstruction and expansion of existing factories and plants is also important when analyzing the efficiency of using fixed assets, being a source of increasing the fixed assets of enterprises, at the same time they make it possible to better use the production apparatus available in the industry.

The decisive part of the increase in production in the industry as a whole is obtained from existing fixed assets, which are several times higher than the new fixed assets introduced annually.

For the general analysis of economic activity, planning of capital investments, commissioning of fixed assets and production capacities of all parts of industry, such an indicator of production efficiency as production output per 1 unit of fixed assets, which is usually called the capital productivity indicator, is becoming increasingly important. An indicator inverse to capital productivity is also used - capital intensity. When determining the capital productivity indicator, both cost and natural units of measurement are used.

One of the main reasons worsening the capital productivity indicator is the slow development of newly commissioned enterprises.

One of the most important tasks of increasing the efficiency of using capital investments and fixed assets is the timely commissioning of new fixed assets and production capacities and their rapid development. Reducing the time frame for commissioning new factories and plants allows us to quickly obtain the products needed for the economy of the republic from technically more advanced fixed assets, accelerate their turnover and thereby slow down the onset of obsolescence of fixed assets of enterprises, and increase the efficiency of social production as a whole.

Improving the use of existing fixed assets and production capacities of industrial enterprises, including newly commissioned ones, can be achieved thanks to:

1) increasing the intensity of use of production capacities and fixed assets;

2) increasing the extensiveness of their load. More intensive use of production capacities and fixed assets is achieved, first of all, through technical improvement of the latter.

The intensity of use of fixed assets also increases by improving technological processes; organization of continuous-flow production based on optimal concentration of production of homogeneous products; selection of raw materials, their preparation for production in accordance with the requirements of a given technology and quality of products; eliminating storming and ensuring uniform, rhythmic operation of enterprises, workshops and production sites, carrying out a number of other measures to increase the speed of processing objects of labor and ensure an increase in production per unit of time, per unit of equipment or per 1 sq. m production area.

The intensive way of using fixed assets of existing enterprises includes, therefore, their technical re-equipment and increasing the rate of renewal of fixed assets. The experience of a number of industries shows that rapid technical re-equipment of existing factories and plants is especially important for those enterprises where there is more significant depreciation of fixed assets.

Improving the extensive use of fixed assets implies, 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 all available equipment at the enterprise and at its production level.

The successful solution of the problem of improving the use of fixed assets, production capacity and the growth of labor productivity is significantly influenced by the creation of large production associations. At the same time, it is necessary to pay more attention to the development of specialization of production and technical re-equipment of existing enterprises, the withdrawal from these enterprises of products unusual for their profile, the creation of specialized industrial facilities in small and medium-sized cities gravitating to large industrial centers, where there are labor reserves.

When pursuing a course to develop the specialization of existing enterprises, it should be borne in mind that this simplifies their production structure, frees up labor from auxiliary and service departments, thereby staffing the second shifts of the main shops and increases the shift ratio.

The most important condition for increasing shifts is mechanization and automation of production processes, and primarily in auxiliary production, as this allows people to be transferred from heavy non-mechanized work to skilled work in the second shift.

An important reserve for increasing the efficiency of using fixed assets of existing enterprises lies in reducing the time of intra-shift equipment downtime, which in a number of industrial enterprises reaches 15-20% of the total working time.

Improving the use of fixed assets depends to a large extent on the qualifications of personnel, especially on the skill of workers servicing machines, mechanisms, units and other types of production equipment.

Any set of measures to improve the use of fixed assets, developed at all levels of industrial management, must provide for ensuring an increase in production volumes, primarily through a more complete and effective use of on-farm reserves and through a more complete use of machinery and equipment, increasing the shift ratio, and eliminating downtime , reducing the time required for the development of newly commissioned capacities, and further intensifying production processes.

Of course, material incentives for workers are of great importance in improving the use of fixed assets.

And in conclusion, I would like to note that enterprise computerization plays an important role in improving accounting and economic analysis.

At this stage, in the considered April LLP, accounting of fixed assets is not carried out specifically in any program. Of course, the enterprise is provided with computer equipment, professional accountants work, but the introduction of accounting programs is still only planned. The accountants of this company are currently studying various versions of the programs, and in the near future they will make a choice in favor of the most convenient and optimal program.

One of the leading companies creating accounting programs in our city, the InterComputerService company, has developed a very convenient software package ALTYN.

The "ALTYN" - "Fixed Assets" complex can be used for organizations of all forms of ownership with any accounting policy and is intended to perform various operations on accounting of fixed assets.

The task of the software package "ALTYN" - "Fixed Assets" provides the following points:

Directories;

Documentation;

In this program, an accountant can maintain complete synthetic and analytical accounting of the movement of fixed assets. The program is simple and reliable to use.

The ALTYN software allows the user to perform the following operations:

Accounting for fixed assets in warehouses and departments for each reporting entity;

Formation and provision of operational, reference and reporting information on balance sheet accounts, financially responsible persons on the availability and movement of fixed assets.

And even if the management of April LLP decides to introduce computer accounting "ALTYN" in the middle of the financial year, this will not cause any difficulties for accountants, since all this is also provided for by the program developers.

At the time of installation of the program on the computer, the date of implementation of the program is determined. It doesn't matter when the program was purchased. The date that determines the opening balances is important. For example, if the implementation occurs in August, you can enter the balances of all balance sheet accounts as of August 1 into the “Opening Balances” table. During the implementation process in the ALTYN program, you can draw up primary documents, transactions, and have turnover on accounts. If an enterprise has a small document flow, the implementation date can be set to January 1 and all documents processed in the program from the beginning of the year.

The "Fixed Assets" module will require filling out inventory cards. Since the movement of fixed assets in enterprises is usually small, it is very easy to implement computer accounting, automatically perform all monthly calculations, receive depreciation postings and generate tax reports for the entire year, even if the program is purchased at the end of the year. Thus, accountants should not be afraid of introducing new programs into accounting. And the ALTYN software package is specially designed for novice accountants and will help them become real professionals.

Consequently, the use of various ways to improve accounting and improve the methodology for analyzing fixed assets of an enterprise makes it possible in practice to increase the efficiency of using fixed assets and make the right decisions in terms of managing the technical policy of production.

To characterize the use of fixed capital, a system of generalizing, cost, relative and natural indicators is used (Table). In a market economy, the most general indicator characterizing the efficiency of an enterprise is return on equity – the ratio of profit to the advanced average annual cost of fixed and working capital. This indicator can be determined in relation to fixed assets and compiled over time.

General indicators of the level of use of fixed capital include capital productivity and capital intensity.

Capital productivity expresses the ratio of the cost of products manufactured per year (or another period of time) to the average annual cost of fixed production assets. This indicator can be calculated based on sales volume, products sold or shipped.

Capital intensity – the reciprocal of capital productivity; it expresses the ratio of the cost of fixed assets to the volume of production.

When calculating these indicators, the average annual cost of capital should be calculated not as an average balance sheet, but based on calculation of average annual prices .

Capital intensity can be determined per unit of production in physical terms and per ruble of its value.

Capital productivity shows how much output is obtained from each ruble of operating fixed capital; the capital intensity indicator reflects the value of fixed assets required to obtain a given volume of output.

Indicators of capital productivity (capital productivity) are used mainly to analyze the level of use of existing funds, and the capital intensity indicator is mainly used to plan the need for fixed assets and capital investments in long-term planning or development of new projects.

If the value of the enterprise's fixed capital is 12 billion rubles, and the products produced in a year amount to 24 billion rubles. then the capital productivity will be 2 rubles, and the capital intensity will be 50 kopecks. If capital productivity increases by 20 kopecks, the volume of production will be 26.4 billion rubles, and capital intensity will decrease to 45 kopecks, then the increase in production due to better use of funds will be: 12 (2.20–2.0) – 240 million rubles. The relative savings on capital investments will be equal to:

26.4 (50 – 45) = 1.33 billion rubles.

If we assume that the average output at the enterprise was 16 million rubles, then the relative release of workers due to better use of fixed assets will be: (26.4 – 26.0): 16 = 150 people. With an average annual salary of 7,500 thousand rubles, the savings in wage costs will be:

7500 150= 1125 million rubles.

The reduction in cost due to depreciation can be calculated by multiplying the savings on capital investments by the average annual depreciation rate prevailing at the enterprise in the base year. Let's assume it was 9%. Then 1.32 0.09 = 118.8 million rubles.

If every ruble of products contains 10 kopecks. was profit, then the increase in profit due to the increase in capital productivity was: (26.4 – 24.0) 0.1 = 240 million rubles.

Even a conventional example shows that increasing capital productivity has a huge economic effect.

All indicators of the use of fixed assets can be combined into three groups:

· indicators extensive use of fixed assets (level of use over time);

· indicators intensive use of fixed assets ( level of use by power (performance ) ;

· indicators integral use of fixed assets, taking into account the cumulative influence of all factors - both extensive and intensive .

TO first group indicators include:

· coefficient of extensive use of equipment;

· equipment shift ratio;

· equipment load factor;

· equipment operating time shift coefficient.

Extensive equipment utilization rate(To ext.) is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to plan, those.

Example. If during a shift, the duration of which is 8 hours with the planned cost of repair work being 1 hour, the actual operating time of the machine was 5 hours, then the coefficient of its extensive use will be equal to 0.71. This means that the planned operating time of the machine is used only by 71%.

Equipment shift ratio determined the ratio of the total number of machine shifts worked by equipment of a given type during the day to the number of machines working in the longest shift. The shift coefficient calculated in this way shows how many shifts each piece of equipment works on average daily.

Example: A simplified method for calculating the coefficient: 270 pieces of equipment are installed in the workshop, of which 200 machines worked in the first shift, 190 in the second. The shift coefficient will be 1.44 [(200+190) : 270].

Enterprises should strive to increase the shift ratio of equipment, which leads to an increase in output with the same available funds.

Equipment load factor characterizes the use of equipment over time. It is established for the entire fleet of machines located in the main production, and is 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. Thus, 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 half (with a two-shift operating mode) or three times - with a three-shift operating mode.

In our example: Kzagr = 1.44: 2 = 0.72.

Based on the equipment shift indicator, the shift utilization rate of equipment operation time is also calculated. It is determined by dividing the equipment shift ratio achieved in a given period by the shift duration established at a given enterprise (in the workshop).

In our example: If the duration of a shift at an enterprise is 8 hours, then this indicator will be 0.18 (Ksm.r = 1.44: 8 = 0.18).

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. The equipment can be fully loaded, it can be idling and at this time not produce products at all, or it can, while working, produce low-quality products. In all these cases, when calculating the indicator of extensive use of equipment, we will formally obtain high results. However, as can be seen from the examples given, they do not yet allow us to draw a conclusion about the efficient use of fixed assets.

The results obtained must be supplemented with calculations second group of indicators - intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity).

Equipment intensive utilization rate is determined by the ratio of the actual productivity of the main process equipment to its standard productivity, i.e. progressive technically sound performance. To calculate this indicator, use the formula:

Example. During the shift, the machine actually worked for 5 hours. Now calculating the coefficient of intensive use of equipment, we abstract from the 3 hours of machine downtime and analyze the efficiency of its operation during 5 hours of operation. Let us assume that, according to the passport data, the output of the machine is 100 units. products per hour, but in fact for 5 hours of work it amounted to 80 units. products per hour. Then Kint. - 80:100 =0.8. This means that the equipment was only used at 80% capacity.

To the third group of indicators the use of fixed assets includes coefficient of integral equipment utilization., indicators capital productivity and capital intensity of products.

Integral equipment utilization coefficient is defined as the product of the coefficients of intensive and extensive use of equipment and comprehensively characterizes its operation in terms of time and productivity (power).

In our example: Kext "= 0?71. K„HT = 0^8, therefore, the coefficient of integral use of equipment will be equal to: Kint.f = 0.71 X 0.8 = 0.57.

Thus, the value of this indicator is always lower than the values of the previous two, since it simultaneously takes into account the disadvantages of both extensive and intensive use of equipment. Taking into account both factors, the machine is used at only 57%.

Indicators of efficiency of use of fixed assets. Indicators of efficiency of use of fixed assets Particular indicators of efficiency of use of fixed assets of an enterprise

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