Analysis of fixed production assets. Analysis of the use of fixed production assets of the enterprise

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Introduction

economic production fund

The main production assets are the material and technical base of social production. The main production assets include those means of labor that, being in the sphere of material production, are directly involved in the production of material goods (machinery, equipment, etc.), create conditions for the implementation of the production process (industrial buildings, structures, electrical networks, pipelines, etc.). etc.), serve to store and move objects of labor. The relevance of the topic of the work is due to the fact that the fixed assets of enterprises occupy an important place in the national heritage of the country. The production capacity of the enterprise, the level of technical equipment of labor depend on their volume. The accumulation of fixed assets and the increase in the technical equipment of labor enrich the labor process, give labor a creative character, and raise the cultural and technical level of society. As you know, production fixed assets are buildings, structures, machinery and equipment, vehicles, tools, production and household equipment and some other types. Any enterprise, regardless of the form of education and type of activity, must constantly consider the movement of its fixed production assets, their composition and condition, and the efficiency of use. This information allows the enterprise to identify ways and reserves to improve the efficiency of the use of fixed assets, and, in addition, to detect and correct negative deviations in time, which in the future can lead to serious consequences for the successful operation of the enterprise. That is why the problem of increasing the efficiency of the use of fixed assets is so important for any organization.

The purpose of the course work is the study of fixed assets of the enterprise and their analysis.

In accordance with this goal, the following tasks were set and solved in the work:

To study the concept of fixed assets;

Conduct an analysis of the use of fixed assets on the example of OJSC "Belgorodsky combine of bakery products";

Allocate measures to improve the efficiency of the use of fixed assets.

The object of the study is OJSC "Belgorodsky combine of bakery products". The subject of the study is fixed assets and their analysis.

In the course of the study, publications in the press, accounting reports of the enterprise were used.

When writing the work, MS Word, MS Excel, reference information, regulatory acts of the Russian Federation, electronic databases and electronic periodicals on the Internet, in particular, the enterprise's accounting forms, were used. The theoretical basis was the work of domestic and foreign scientists devoted to planning at the enterprise and the preparation of the annual report. Among them are: Zaitseva N.L., Kantor E.L., Molyakova D.S., Ostapenko V.V. and etc.

The practical significance of the course project lies in the fact that it contains proposals for solving an urgent problem, which consists in choosing the use of the direction for reviewing and improving fixed assets.

The term paper has a traditional structure for this type of work: introduction, three chapters, conclusion, list of references, applications.

1. Theoretical aspects of the analysis of fixed assets of the enterprise

1.1 The concept and economic essence of fixed assets

The main production assets are the value expression of the means of labor. The main defining feature of fixed assets is the method of transferring value to the product - gradually: over a number of production cycles; parts: as wear. Depreciation of fixed assets is accounted for in accordance with established depreciation rates, the amount of which is included in the cost of production. After the sale of products, the accrued depreciation is accumulated in a special depreciation fund, which is intended for new capital investments. Thus, the one-time advanced value in the authorized capital (fund) in the part of the fixed capital makes a constant circulation, passing from the monetary form into the natural, into the commodity and again into the monetary one. This is the economic essence of fixed assets.

The main part of the production fixed assets of industry is located in heavy industry enterprises, including a significant proportion of them concentrated in industries that ensure technical progress in the national economy (in the electric power industry, mechanical engineering, in the chemical, petrochemical and fuel industries, in ferrous metallurgy and other industries).

The fixed assets of the enterprise in value terms are the fixed assets accounted for in the accounting system of the enterprise. They are an active element of the production of an enterprise and, if used correctly, not only ensure the creation of products (works, services), but also contribute to improving the working conditions of employees.

The essence of the fixed assets of the enterprise at the present stage is manifested in the presence of these funds of the following characteristics:

They are directly used in the production of products;

They have been used for a long time;

They are not intended for further resale;

They are able to bring economic benefits (income) to the enterprise now and (or) in the future;

Their value is transferred in parts to the products produced (work performed, services rendered);

They retain their natural shape for a long time as they wear;

They are reimbursed (recovered) by depreciation deductions at the end of their service life.

In the context of the transition of the Russian economy to market relations, the main link in the economy is entrepreneurial activity. The ultimate goal of the functioning of the enterprise is to obtain maximum profit, the achievement of which can be achieved through:

Increase in sales;

Achieving higher growth rates;

Increase in market share;

Increasing profit in relation to invested capital;

Increasing earnings per share;

Increase in the market value of shares;

Change in the capital structure of the enterprise.

Of particular importance in the economy of a particular enterprise is the composition and structure of fixed capital, which ensures a high level of the production process. The efficient use of fixed capital makes it possible to increase the output of socially necessary products, increase the return on the created production potential, improve the balance of equipment, reduce the cost of production, increase the profitability of production and maximize the profit of the enterprise. A more complete use of fixed capital leads to a decrease in the need to commission new production capacities with an increase in output, which allows the company to use profits not to purchase a new type of equipment, machinery, etc., but to increase deductions from profits for consumption, including to pay dividends on shares.

1.2 Functional-species classification and structure of fixed assets

The classification of fixed production assets is built depending on the task facing the national economy and individual industries. It periodically changes depending on technical progress and the development of productive forces.

All fixed assets are classified according to economic criteria, the most important of which are functional purpose, wear rate and service life, degree of influence on the operation of the enterprise, technical novelty, degree of mobility (mobile or stationary), etc. Grouping by sectors of the national economy is also of great importance. (branch structure). It should be noted that at different stages of the development of the national economy, the classification of fixed assets may change. The number of groups and their composition change. In particular, for the purposes of depreciation, fixed production assets are grouped depending on the production purpose and service life.

According to the degree of connection with the production process, fixed assets are divided into production and non-production. The former include those funds that participate in the production process or directly serve it, functioning either as tools of labor (machines, apparatus, tools) or as working conditions (buildings, structures, inventory).

Fixed assets for non-production purposes are housing stock, clubs, stadiums, nurseries and other buildings and structures for cultural and community purposes. True, non-productive fixed assets also influence the work of industry and other branches of the national economy, but they do not directly serve production processes and do not determine the production capacity of an enterprise.

In this paper, only the main production assets that function as means of labor will be considered.

According to their composition, purpose and functions performed in the labor process, fixed assets in accordance with this classification are divided into the following groups and subgroups:

1. buildings;

2. buildings;

3. transmission devices;

4. machinery and equipment (this group in the composition of fixed production assets is the most important and numerous) and is divided into the following subgroups:

Power machines and equipment;

Working machines and equipment;

Measuring and regulating devices;

Computer Engineering;

Other machines and equipment.

5. automatic machines and equipment;

6. vehicles (except for handling equipment);

7. instrument (this group of fixed assets includes only instruments worth at least 1 million rubles per unit, and from 01.01.1997 - equal to 100 minimum wages, with a service life of more than one year);

8. production inventory and equipment;

9. household inventory;

10. working and productive livestock;

11. perennial plantations;

12. capital costs for land improvement (without facilities);

13. other fixed assets.

Thus, fixed assets are divided into 15 categories, and, for example, one of the categories "machinery and equipment" is divided into another 12 groups.

To ensure the accounting of fixed assets, a classification by sectors of the national economy is also provided, i.e. division into the following groups: industry, agriculture, transport, communications, construction, logistics and sales, information and computing equipment, etc.

According to the latest data, fixed assets include buildings, structures, working and power machines and equipment, measuring instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations and others. fixed assets. The ratio of these groups of fixed assets, or the share of individual groups in their total value, forms the production structure of fixed assets, which can serve as an indicator of the technical level of production in industry.

All listed types of fixed production assets can be either active or passive.

The active part includes fixed assets that determine the production capacity of enterprises and industries, their technical level, and “create” products. Based on the functions of individual elements of fixed assets, the most progressive structure of fixed production assets should be considered in which their active part predominates. Of all the groups of fixed production assets, working machines are of the greatest importance in the work of every enterprise.

The passive part includes fixed assets that create conditions for production, but are not directly "producers" of products. This part usually includes buildings and structures (often - transmission devices), as well as inventory, etc. The indicated approach is perhaps the most correct, since it more logically reflects the nature of the participation of certain types of fixed assets in production.

The current classification does not always provide an opportunity for a detailed study of fixed assets in terms of their role in industrial production. In turn, it is not always possible to represent with due accuracy the structure of fixed assets in the form of a ratio of active and passive parts, to exclude their branch origin, functional composition. This is due to the presence in the classification of enlarged groups of fixed assets. The increase in the share of the active part of fixed assets has a direct effect - an increase in production and an improvement in the economic performance of the enterprise. With the acceleration of scientific and technological progress, the general trend towards an increase in the active part of fixed assets, both in industry as a whole and in individual branches, is intensifying. As a rule, at new enterprises, the share of the cost of equipment in fixed assets is higher than at old ones.

The structure of fixed assets can be influenced, first of all, by the technical level of the enterprise. The mechanization of production processes and the equipping of enterprises with advanced technology not only increases the number of means of labor, but also increases the share of working machinery and equipment in the total value of fixed assets. Automation and electrification of production increase the importance of power equipment. The growth of the technical level of the enterprise causes an intensive introduction into production of various kinds of instruments and control devices,

The structure of fixed assets also depends on the geographical location of production. When an enterprise is located in an economically undeveloped area, the share of structures and vehicles increases significantly, and the costs of creating infrastructure increase. In severe climatic conditions, enterprises require relatively greater capital investments for the construction of buildings than enterprises located in areas with a more favorable climate. This largely explains the difference in the elemental structure of the fixed production assets of the eastern and western regions of the country, not to mention the fact that when creating enterprises in new, undeveloped regions, it is necessary to create a housing stock and other buildings for cultural and community purposes in larger volumes than in old areas. An important factor influencing the structure of fixed production assets is the size of the enterprise. In large enterprises, compared to small ones, as a rule, machines and equipment have a higher share and buildings and inventory have a lower one, since the production area is used more rationally, more equipment is placed on it, which saves capital investments in buildings (production areas) , facilities and inventory.

Finally, the structure of fixed assets depends on the characteristics of a given branch of the national economy. So, for example, the structure of fixed assets in industry, transport, construction, between extractive and manufacturing industries differs. Therefore, in different branches of the national economy - even with all other things being equal - there must be a different structure of fixed production assets.

The main objectives of the analysis of fixed assets are:

Studying the composition and dynamics of fixed assets, the technical condition and pace of renewal, technical re-equipment, the introduction of new technology, modernization;

Determination of indicators of the use of fixed production assets, as well as factors influencing them;

Establishing the degree of efficiency in the use of the active part of fixed assets;

Identification of the impact of the use of fixed assets on the volume of transportation, cost, labor productivity and other indicators;

Identification of reserves to improve the efficiency of the use of fixed assets.

When analyzing, it is important to study the composition of fixed assets not only in their relation to the production process or by their types, but also in other ways (for example, all fixed assets - by the nature of their operation, by sectors of the economy, etc.).

Rice. 1. Scheme of analysis of fixed production assets

Of great importance is the analysis of the movement and technical condition of fixed production assets.

The movement of fixed assets is studied according to the data of appendices to accounting reports with the involvement of certificates drawn up for these reports.

To characterize the role of various types of receipt or disposal of fixed assets in the formation of their value at the end of the year, the share is determined:

Received fixed assets (by types of receipts) in general, their availability at the end of the year (calculate the coefficients of total, new and gratuitous receipts of fixed assets);

Retired fixed assets (by type of disposal) in general, their availability at the beginning of the year (calculate the coefficients of total disposal, liquidation and gratuitous transfer of fixed assets).

If necessary, a more detailed description of the movement of fixed assets can be given according to the references to the balance sheet, the statement of accounting for liquidated fixed assets.

1.3 Accounting and valuation of fixed assets

Accounting and evaluation of fixed assets is carried out in natural and monetary forms. The natural form of accounting for fixed assets is necessary to determine their technical condition, the production capacity of the enterprise, the degree of use of equipment and other purposes. In the practice of accounting and production planning, both monetary and natural indicators are used to measure fixed assets, since fixed assets in the production process act not only as carriers of value, but also as a set of labor instruments of a certain type.

Due to the long-term participation of fixed assets in the production process, their gradual aging, and also due to changes in the conditions of reproduction over this period, several types of their monetary valuation are used:

At full original cost at the time of purchase;

At original cost minus depreciation;

At full replacement cost, that is, at the current market value;

At replacement cost, taking into account depreciation.

Types of valuation of fixed assets can be presented in the following form.

Table 1.1 Types of valuation of fixed assets

Total cost is the actual cost at purchase price (including delivery, installation and commissioning costs) or construction of property, plant and equipment. Sometimes it happens that objects that are identical in their characteristics do not have the same initial cost (different conditions or time of acquisition, installation, etc.).

Cost less depreciation expresses the cost of property, plant and equipment that has not yet been transferred to manufactured products. It is less than the original cost by the amount of actual depreciation of fixed assets and is often called residual value. These two types of monetary value make it difficult to compare data on the dynamics of fixed assets, since equipment prices and construction costs change, and the cost of fixed assets acquired (built) in different years is thus expressed in different values. The comparability of identical elements of fixed assets created in different years is achieved through their assessment at replacement cost.

Full replacement cost is the cost of reproduction of fixed assets in new production conditions. The full replacement cost is determined based on the results of revaluations, which are carried out in Russia in accordance with special government decisions. Its calculated solution may not coincide with the economically justified value, since the economic meaning of the full replacement cost is to determine the amount of money that needs to be spent to buy all fixed assets again at current market prices. Note that the replacement cost coincides with the original at the time of commissioning of fixed assets. The method of valuation by replacement cost does not take into account the degree of depreciation of fixed assets, so it is supplemented by the valuation of fixed assets at replacement cost, taking into account depreciation. Thus, each type of fixed asset valuation has its own economic meaning and corresponding purpose.

Accounting and planning of fixed assets is carried out not only in monetary terms, but also in physical terms in the form of specific means of labor. This is necessary in order to determine the technical composition, production capacity of enterprises and industries, establish buildings and ways for the efficient use of production capacity, draw up a balance of equipment, etc.

With the help of a combination of natural and monetary indicators, the necessary groupings of elements of fixed assets are carried out. In these groupings, individual elements of fixed assets are allocated into relatively homogeneous groups in accordance with their purpose in the production process.

The presence and movement of fixed assets, as a rule, are reflected in form No. 5 (appendix to the balance sheet). According to this form, the change in the amount of fixed assets as a whole, including their individual groups, is determined at the end of the year compared to their availability at the beginning of the reporting year.

The calculation method is selected and fixed in the regulation on the accounting policy of the enterprise's management based on the goals of the analysis and the requirements for the degree of reliability of indicators. The movement of fixed assets is estimated using the following indicators.

Input coefficient of fixed assets:

K in. c = OF entered for the period / OF at the end of the period, (1)

Retirement ratio of fixed assets:

To select = OF retired for the period / OF at the beginning of the period, (2)

The coefficient of renewal of fixed assets:

To update = OF introduced (new) for the period / OF at the end of the period, (3)

Replacement rate of fixed assets:

To the deputy = OF introduced for the period / OF retired for the period, (4)

Fixed assets liquidation ratio:

to liquidation. = OF liquid. (written off) for the period / OF at the beginning of the period, (5)

Note that all these coefficients are similar, but there is a significant difference between them. It follows from the difference between the fixed assets received by the enterprise, the funds put into operation, and the new ones (which could have arrived in previous periods, but are stored until this period in the warehouse). Unfortunately, at large (more often state-owned) enterprises, a situation sometimes arises when, according to the plans of investment projects developed and implemented by ministries, the enterprise receives equipment, but the site for its installation and the corresponding technological conditions have not yet been prepared.

Fixed assets wear out over time. Their physical wear occurs both as a result of their use in the production process, and during the period of their inactivity. Idle fixed assets lose their productive properties if exposed to natural processes. As for the existing fixed assets, their physical depreciation depends on a number of factors. In particular, it depends on the quality of the materials from which their elements are made, on the technical perfection of the design, on the quality of construction and installation, and on the degree of load. The condition of fixed assets also depends on the features of the technological process, the degree of their protection, on the influence of external conditions, on the quality of technological services, on the qualifications of workers. Fixed assets, thus, lose part of their value, which is transferred to the products produced with their help.

There are various methods for calculating the write-off rates for depreciable fixed assets:

Uniform (straight-line) cost write-off;

Depreciation in proportion to the amount of work performed;

Accelerated write-off, among which we will name the method of writing off the cost by the sum of numbers, or cumulative, and the decreasing balance method;

Delayed depreciation (rarely used).

Under the straight-line write-off method, the cost of property, plant and equipment is distributed evenly over its useful life. The wear rate is a constant value and is determined by the formula:

And n \u003d (T e / T a) * 100%, (6)

where: And n - the rate of depreciation of fixed assets;

T e - the actual life of fixed assets;

T and - standard service life of fixed assets (depreciation period of fixed assets).

The amount of accrued depreciation is determined by the formula:

And \u003d (OF p. p - OF l) * I n. , (7)

Accumulated depreciation when using this method increases annually in direct proportion to the output of products produced using depreciable equipment:

I \u003d Q mk * I n, (8)

where: Q tk is the output of products or services produced with the help of this fixed asset, summed up on an accrual basis from the moment the object was put into operation.

When using the diminishing balance method, a constant coefficient is calculated, which is equal to the straight-line depreciation rate, multiplied by the accelerating factor (most often this factor is two - twice the depreciation rate is applied). To obtain the amount of depreciation in a given year (the amount of depreciation), this coefficient is multiplied by the value of the residual value of fixed assets at the beginning of the reporting period. Estimated residual value is taken into account only in the last year of operation of the equipment. The calculation algorithm is the following. Let And n - the rate of depreciation of fixed assets. Then the amount of depreciation in the first year with an accelerating factor of 2 will be equal to:

I 1 \u003d OF p. n0 * 2 I n, (9)

Residual value of fixed assets after the first year of operation:

OF p. p1 \u003d OF p. p0 - And 1, (10)

Amount of depreciation in the second year:

I 2 \u003d OF p. p1 * 2 I n, (11)

The residual value of an item of property, plant and equipment after the second year of operation:

OF p. p2 \u003d OF p. p1 - And 2, (12)

And so on until the residual value reaches the residual value of the fixed asset.

Fixed assets are exposed not only to physical, but also moral wear and tear. Obsolescence has two forms. The first form of obsolescence is that with the introduction of new machines, with the improvement of technology, technology, organization of production and labor, the cost of manufacturing, for example, machines and equipment, while maintaining their design properties and performance indicators, is steadily decreasing (which means that the opportunity cost of the main funds). The same applies to buildings, the value of which is declining as a result of the industrialization of construction. If the fixed asset is still in use after full depreciation, no further depreciation charges are made and the asset must not be written off until it is disposed of. Liquidation occurs upon sale or write-off, or if the product becomes the object of a trade-in. .

An increase in the salvage value of an item of fixed assets and the period of use is achieved through a major overhaul. Current repairs are considered as expenses necessary to keep the funds in working order. Repair costs are the costs of the period in which it was made.

For a general analysis of economic activity, planning of capital investments, commissioning of fixed assets and production capacities of all sectors of industry, such an indicator of production efficiency as output per 1 ruble of fixed assets, which is usually called the return on assets indicator, is becoming increasingly important. When determining this indicator, both cost and natural units of measurement are used.

The return on assets indicator is a generalizing cost indicator for the use of the entire set of fixed assets of an enterprise. It is determined by dividing revenue by the average annual cost of fixed assets:

Fo \u003d Wr / Of, (13)

Return on assets shows how much revenue falls on 1 ruble of the cost of fixed assets. The better the fixed assets are used, the higher the return on assets. One of the main reasons that worsen the rate of return on assets is the slow development of fixed assets put into operation. And vice versa, the reduction of the terms of commissioning of new facilities allows to accelerate the turnover of production assets and thereby slow down the obsolescence of fixed assets of the enterprise, increase the efficiency of its economic activity.

Along with capital productivity, the inverse value is also calculated, which is called capital intensity. It characterizes the value of fixed assets attributable to one ruble of proceeds from the sale of products or the provision of services.

Fe \u003d 1 / Fo \u003d Of / Vr, (14)

Reducing capital intensity means saving capital involved in production. Each of these indicators reflects different economic processes and is used in different cases. Thus, the return on assets indicator is used to determine the economic efficiency of the use of existing fixed assets.

The return on assets index, which is calculated by the formula:

Ф r = Pr / Of, (15)

This coefficient shows how much profit falls on 1 ruble of fixed assets, the higher this coefficient, the more efficiently fixed assets are used.

Based on these data, an analysis of fixed assets is carried out in the following main areas:

1. analysis of the availability, structure and movement of fixed assets in the enterprise;

2. analysis of the main indicators of the use of fixed assets;

3. analysis of the use of equipment and production capacity of the enterprise;

4. analysis of the security of the enterprise with fixed assets;

5. analysis of the use of production space.

It can be concluded that when analyzing fixed assets in an enterprise, the presence, structure, and movement of fixed assets are analyzed. The main indicator of the use of fixed assets is capital productivity. In this analysis, a factorial model is compiled and the influence of each factor is calculated. Extensive (in terms of time) and intensive (in terms of power) loading of the enterprise is being studied. Calculated indicators such as capital-labor ratio, reflecting the availability of fixed assets of the enterprise. The degree of use of the premises of the enterprise is also considered. After the analysis, the ways and reserves for increasing the efficiency of the use of fixed assets are determined. .

2. Analysis of the financial and economic activities of the enterprise JSC "BKHP"

2.1 Organizational and economic characteristics of the enterprise

The history of the bakery plant began in 1967 from the date of commissioning of a feed mill with a capacity of 300 tons of feed per day. Simultaneously with the launch of this plant, work was carried out on the construction of a number of ancillary facilities, work was carried out to improve the territory, and railway tracks were laid from the station. Kreid, equipped with weights for receiving raw materials from wagons and vehicles.

In connection with the creation of large livestock complexes in the region and the increased demand for compound feed, in 1971 the first reconstruction of the plant was carried out, which made it possible to increase the output of compound feed up to 600 tons per day. And in 1983, the second reconstruction was carried out, as a result, the plant began to produce more than 800 tons of feed per day. In the early 80s, a decision was made to build a mill on the territory of the plant for the production of flour with a capacity of 300 tons of wheat grain processing per day, and from this year the Belgorod feed mill received a new name - the Belgorod bakery plant. The main production divisions of the plant include two elevators with a total capacity of 100 thousand tons of grain at a time.

In subsequent years, the plant strengthened the material and technical base. A boiler house, repair shops, warehouses, new transformer substations were put into operation, a machine park was purchased to carry out complex repairs, a new administrative building with amenity rooms for workers and a canteen was put into operation. The territory of the plant was landscaped, driveways, loading areas, footpaths were paved, trees were planted, flower beds were made.

Signs of the present time of the enterprise in production are: the replacement of worn-out equipment, putting in order the facades of buildings, the introduction of new technological methods into production, which make it possible to increase the productivity of the feed mill and mill. The internal appearance of the premises is being improved, measures have been taken to modernize the aspiration networks at the mill elevator and the elevator of the feed mill, which made it possible to improve the work of the employees of these departments.

The plant systematically takes part in the work of all-Russian and regional exhibitions-fairs.

Gold medal and Diploma of the 1st degree "For the highest grade baking wheat flour";

Silver medal and Diploma of II degree "For achieving high performance in seed production, growing products for poultry";

Grand Prix "For outstanding achievements in the field of the quality of the exhibited products and a special contribution to the formation of the Russian Agro-Industrial Exhibition";

Diploma of the 1st degree "For the high level of stand design".

Mill. Since 1983, the mill has been operating in a continuous mode of processing wheat grain in the amount of 300 tons per day. In the past years, the specialists and workers of this link of the mill complex paid the main attention to the issues of improving the technology and improving the quality of products. And if at the beginning of its work the yield of premium flour was 25%, the first - 35%, the second - 13%, then in 2000 the yield of the premium increased to 50%, the first grade decreased to 15%, the second - up to 8%. The production of semolina increased from 0.5% to 2%. A great achievement was that the workers were able to perform the difficult task of adjusting the percentage of output of flour of different grades depending on consumer demand, and this adjustment is carried out during the operation of the mill without stopping it. The problem of obtaining peeled and seeded rye flour in the same room, on the same technological equipment, has been practically solved. Along with the solution of technological problems, many technical problems were also eliminated. Some morally and physically obsolete machines and equipment have been replaced, a lot of work has been done to meet the requirements of fire and explosion safety in accordance with the rules and regulations. Over the past two years, in order to improve the preparation of grain for grinding, new technological equipment has been installed at the mill: entoleitors, scouring machines.

Feed complex. In 1967, the Belgorod feed mill was put into operation, which provided all types of feed for agriculture in the Belgorod region. Since then, two reconstructions have been carried out at the plant, which made it possible by 1990 to increase the production of compound feed from 300 tons to 800 tons per day. The task was set for all services of the plant to ensure the production of compound feed not only of high quality, but also of low cost by improving the organization of production, reducing costs. The elevator capacity of the feed mill is 20,000 tons of one-time grain storage. The elevator provides services for the acceptance, storage and shipment of grain. The feed mill produces compound feed for chickens, for young birds, for laying hens, for suckling pigs, for replacement young animals, for sows, for meat fattening of pigs, for calves, for dairy cows, for fattening cattle, for fish and others. animals and birds. Dosing and mixing of components in the production of animal feed is carried out automatically according to a given program, which ensures the accuracy of the recipe, the quality of the mass and high digestibility by animals.

Shop of finished products. The main task of the workers of the finished products shop is the timely shipment of flour and semolina to consumers. The mechanisms installed in the workshop make it possible to ship flour in bags, strictly controlling their weight of 50 kg on weighing machines with periodic weight checks. The counting of bags during loading into vehicles is carried out automatically. Flour is also dispensed in bulk. In recent years, the workers of the finished products shop have been working in a tense rhythm due to the fact that the demand for flour of the plant is constantly growing due to its high quality. If a year ago the employees of this division shipped 150-180 tons of flour per day, now the daily shipment has increased to 240-260 tons. In order to eliminate cases of underloading of products to consumers, the plant has established double control, which is expressed as follows: the weight of flour in bags and the number of bags in the warehouse are controlled by automatic systems, and in addition, the total weight of the products dispensed is controlled on truck scales, which eliminated earlier contradictions between the plant and the consumer .

Mill elevator. In 1983, a mill complex was put into operation, which included a mill elevator, a mill and a warehouse for finished products. The mill elevator is the main link of the mill complex, which is designed to receive, store, refine grain to mill standards and transfer it to the mill for grinding. The capacity of the mill elevator is 72 thousand tons of one-time grain storage. Grain is received both from wagons and from road transport; for this, the elevator is equipped with special devices.

Laboratory. The production and technological laboratory is a structural subdivision of the enterprise. It includes a central reception and two shop laboratories. The receiving laboratory with sighting platforms is located at the entrance to the territory of the enterprise. Workshop laboratories are located in the building of the mill and feed mill. The central laboratory is located on the first floor of the administrative building of the enterprise. The main tasks of PTL are to control the quality of incoming grain, non-grain raw materials, manufactured and shipped products in strict accordance with standards, specifications and recipes. The enterprise produces: loose and granulated wheat bran, compound feed concentrates for cattle, compound feed concentrates for pigs, complete compound feed for poultry. All products are certified, developed in accordance with GOSTs and TU. The suppliers of grain raw materials are the farms of the Belgorod region, customers on a give-and-take basis, the Krasnodar, Stavropol and Altai Territories, Western Siberia, the Volga region, Kazakhstan and others. A variety of raw materials are used for the production of animal feed. Feed consumers are SPSK, farms.

Based on the analysis of the data given in table 2.1. the following conclusions can be drawn. In 2012, the share of non-current assets is 3.35%. In the overall structure of assets, non-current assets occupy the smallest share. It should be noted that the significance of current and non-current assets for manufacturing companies is different. In the asset balance there is an increase in cash by 7336 thousand rubles. It can also be noted that the increase in working capital is significantly higher than non-current assets, the difference in their growth in 2012 was 71.73% compared to 2010. The cost of fixed assets decreased in 2011 by more than 0.3%. The most significant increase in relative terms was the balance of finished products - 25.8%. A significant decrease in the cost of inventories (by more than 30%) in 2011 was caused not by the yield, but, consequently, by the shortage of wheat for the direct production of animal feed. There is also an increase in accounts receivable, which is a negative factor, as the volume of sales increased by 165.19%. In the liabilities side of the balance, there is an increase in short-term liabilities by 61.46%. A significant increase in own funds occurred due to the growth of retained earnings by 87,854 thousand rubles. The authorized capital for the period under review has not changed and amounts to 30 thousand rubles, which indicates that the company does not significantly attract long-term borrowed funds, that is, a small amount of investment.

2.2 Analysis of the financial activities of the enterprise

The analysis of financial and economic activity plays an important role in increasing the economic efficiency of the organization, in its management, in strengthening its financial condition.

Analysis of the financial activity of the enterprise includes:

1. Analysis of the liquidity of the enterprise

2. Analysis of the solvency of the enterprise

3. Analysis of the financial stability of the enterprise

4. Analysis of the profitability of the enterprise

5. Analysis of the business activity of the enterprise.

To analyze the financial condition of an organization, as a rule, data from the following forms of financial (accounting) statements (Appendix 2-4) are used.

Balance sheet (form N 1 according to OKUD);

Profit and loss statement (form N 2 according to OKUD);

Statement of changes in capital (form N 3 according to OKUD);

Cash flow statement (form N 4 according to OKUD);

Appendix to the balance sheet (form N 5 according to OKUD).

The liquidity of any enterprise, firm, economic entity is the “ability” to quickly repay its debt.

Table 2.2 Grouping of assets and liabilities of the balance according to the degree of liquidity

Asset group				Group of liabilities

2010: A1<П1; А2<П2; А3>P3; A4>P4.

2011: A1<П1;А2>P2; A3>P3; A4>P4.

2012: A1<П1;А2>P2; A3>P3; A4>P4.

To determine the liquidity of the balance sheet, we compare the above groups. The enterprise under study is not liquid.

Based on the calculations given in Table 2.2, it follows that the business entity has very low current liquidity, that is, low solvency both in 2010 and in 2012. This conclusion can be made by comparing the most liquid funds A 1 with the most urgent obligations P 1 . There is a payment gap in the most liquid assets of cash and short-term financial investments in the amount of 207,685 thousand rubles, which is assessed negatively. Short-term liabilities P 2 do not exceed fast-moving assets A 2 in 2012.

Comparison of slow-moving assets A 3 with long-term and medium-term liabilities PZ reflects prospective liquidity. The asset group A 3 in 2012 significantly exceeds the liability group PZ, in the amount of 1,215,040 thousand rubles. This indicates that, taking into account future receipts and payments, the business entity was able to ensure its solvency and liquidity.

In 2011, hard-to-sell assets A 4 were more than permanent liabilities P 4 by 112,947 thousand rubles.

Solvency analysis allows you to study and evaluate the ability of an enterprise to generate funds in the amount and within the time frame necessary to carry out the planned expenses.

Table 2.3 Analysis of solvency for 2010 - 2012

Indicators	Growth rate, %	Deviation, (+/-)

General balance sheet liquidity ratio
Current liquidity ratio
Critical liquidity ratio (intermediate coverage)
Absolute liquidity ratio
Share of working capital in assets
The coefficient of security of current assets with own funds
Factor of maneuverability of the functioning capital

From the data in table 2.3. it can be concluded that: all relative indicators do not correspond to the standard values, which means low liquidity of the assets of OAO "BKHP", and this state is fixed for all analyzed periods.

The absolute liquidity ratio characterizes the ability of the enterprise to fulfill short-term obligations at the expense of free cash. At the end of 2012, the value of the coefficient for OAO "BKHP" is 0.35. In general, over the period under review, the absolute liquidity ratio increased in 2011, but in 2012 there was a decline.

The critical liquidity ratio characterizes the ability of OAO "BKHP" to fulfill current obligations at the expense of assets of an average degree of liquidity. At the end of 2012, the value of the coefficient for the enterprise is 0.77.

The coverage ratio or current liquidity characterizes the potential ability of the enterprise to fulfill short-term obligations at the expense of current assets. At the end of 2012, the value of the coefficient is 0.98. During the analyzed period, the indicator increased from 0.95 in 2010 to 0.98 in 2012. The analysis showed that during each year under consideration the actual value of the coefficient did not exceed its required value. Consequently, the decrease in the coefficient is critical and the financial position of OAO "BKHP" in terms of overall solvency can be recognized as unacceptable.

To recognize an organization as solvent, the value of the current liquidity ratio at the reporting date must be at least 2, and the ratio of current assets with own funds is greater than 0.1. If at least one of these ratios at the reporting date has a lower value, then the organization is considered insolvent, and the structure of its balance sheet is unsatisfactory. In such a situation, with positive dynamics of the current liquidity ratio for the analyzed year, a forecast is made for the six months following the reporting date on the possibility of restoring solvency. To do this, the solvency recovery ratio for 6 months is calculated:

K restore \u003d (0.97 + 6/12 * (0.98-0.97)) / 2 \u003d 0.4875

The value of the recovery ratio is less than one, which means that the company does not have a real opportunity to restore solvency.

Analysis of the financial stability of the enterprise. Financial stability is a certain state of the company's accounts that guarantees its constant solvency.

Table 2.4 Analysis of financial stability for 2010 - 2012

Indicators	Growth rate, %	Deviation, (+/-)

Funding ratio
Autonomy coefficient
Financial dependency ratio
Financial stability ratio
Financial leverage ratio
Agility factor
Permanent asset ratio
Coefficient of provision of stocks with own working capital
Investment ratio

From the data in Table 2.4, we can conclude that JSC "BKHP" is financially unstable. The dynamics of the funding ratio is below the normative value, while there is a tendency to increase the value of the coefficient from 0.96 to 0.98. This confirms the conclusion about the decrease in financial stability, as the possibility of covering borrowed funds with own capital is limited. The coefficient of provision with own working capital in JSC "BKHP" during the entire analyzed period has a positive value due to the lack of own working capital. The coefficient of flexibility of own capital also has a positive value, which is also associated with the presence of own working capital. The positive value of the coefficient of maneuverability of own capital characterizes the satisfactory financial condition of JSC "BKHP".

The decrease in the coefficient of financial leverage indicates the independence of the enterprise from external investors and creditors. However, the coefficient of financial dependence has a positive trend, which should be< 0,5, здесь наблюдается его спад, что еще раз говорит о независимости предприятия от заемных средств

Analysis of the profitability of the enterprise. Profitability reflects the degree of profitability of the enterprise. Profitability analysis consists in the study of profit levels in relation to various indicators and their dynamics.

Table 2.5 Dynamics of profitability ratios for 2010-2012

Indicator	Deviation
	Absolute (+,-)	Growth rate, %
			2011 / 2010	2012 /2010	2011 / 201	2012 / 2010
Return on assets
Return on equity
Return on borrowed capital
Profitability of expenses for ordinary activities
Profitability of production
Profitability of sales
Gross margin

The dynamics of the decrease in indicators in 2010 is a negative factor, which speaks of the inefficient use of resources by the enterprise. The decrease in the return on assets both in 2011 and 2012 by 33.33% indicates that the company will not have more profit from each ruble of assets, from invested equity capital, from invested capital.

The table shows a significant decline in profitability in 2011. compared to 2010, which led to a decrease in profits.

INTRODUCTION

At present, in a market economy, when economic instability is characteristic, when development is replaced by a period of crises, enterprises are required to increase the economic efficiency of production. The problem of increasing the efficiency of production occupies one of the central places in the economic life of the enterprise. The essence of the problem of increasing the economic efficiency of production is to increase the economic results for each unit of costs in the process of using available resources.

One of the most important factors in increasing the efficiency of production at industrial enterprises is the provision of their fixed assets in the required quantity and assortment and their more complete use.

Fixed assets are the most important and predominant part of all funds in industry. They determine the production capacity of enterprises, characterize their technical equipment, are directly related to labor productivity, mechanization, automation of production, production costs, profit and profitability.

The purpose of the course work is to consider the main theoretical aspects of the use of fixed assets, increase the economic efficiency of the enterprise, analyze technical and economic indicators, identify existing shortcomings and develop measures to increase profits. To achieve the intended goal, the following tasks were set and solved in the work:

The essence of fixed assets as an economic category is characterized;

The classification and forms of valuation of fixed assets are given;

The values and tasks of fixed assets in modern conditions are reflected;

The ways of improving the accounting and analysis of fixed assets are given;

The analysis of the state and efficiency of the use of fixed assets was carried out.

In the process of writing the thesis, the reporting data on the activities of ZAO RAAZ AMO ZIL for 2002-2003, the materials of the balance sheet F-1, F-2, F-3, F-4, F-5 were used as research materials.

In the process of preparing and writing the thesis, the literature of domestic and foreign authors was used.

Chapter 1 Technical and economic characteristics of the enterprise

1.1. General information about the enterprise

The object of study of the course work is CJSC "Roslavl Automotive Plant" - the largest machine-building enterprise in the Smolensk region for the production of automotive components.

Location: Roslavl, Smolensk region, Michurina street, 196. Founder - AMO ZIL.

RAAZ products are supplied to more than 40 machine-building plants in Russia and the CIS, including such as AMO ZIL in Moscow, JSC UralAZ in Miass, JSC PAZ in Pavlovo, MAZ in Minsk, Minsk Tractor Plant, Minsk Motor Plant.

Enterprise area: total - 212054 sq.m, including

production - 110687 sq.m;

auxiliary - 101367 sq.m.

There are three main productions at this enterprise: Normal, brake equipment and high pressure fuel pumps (TNVD). All production facilities are equipped with modern equipment using advanced technologies and achievements of domestic and foreign science and technology. Progressive technology, control devices and a system of test benches fully ensure compliance with the specified parameters in the production of each part, assembly, unit.

The management departments include: financial department, accounting department, MTS department, sales department, personnel department. There are also departments: Ch. mechanics and energy, technological laboratory, technical control department, labor protection and safety department, environmental protection department, economic department, labor organization and wages department, production and management department. In the technological laboratory, the analysis of the main and auxiliary materials received and manufactured at the enterprise is carried out for the compliance of their technical indicators with the standards of GOST and TU.

The organizational structure of the enterprise is built taking into account the commodity principle. The director of the enterprise has three deputies for commercial work, for personnel management and a deputy for export and provision of services.

In general, the organizational structure is quite flexible, constantly being improved taking into account changes in the situation and market requirements.

1.2. Provision of labor and material resources

The security of the enterprise with labor resources is presented in table 1.

Table 1

Security of the enterprise with labor resources

Therefore, we can conclude that RAAZ AMO ZIL CJSC is fully provided with labor resources. At the same time, a slight increase in the share of production workers in the structure of employees of the main activity of the enterprise should be considered positive from the point of view of the economic effect.

To analyze the movement of the workforce at the enterprise, a number of indicators are used: the turnover rate for hiring employees, the turnover rate for leaving workers, the staff turnover rate, and the staff retention rate.

The movement of the labor force of RAAZ AMO ZIL CJSC is presented in Table 2.

table 2

The movement of labor in the enterprise

Indicators	2002	2003
Number of industrial and production personnel at the beginning of the year	5432	5525
Hired	105	97
dropped out	12	7
including at will	10	7
Dismissed for violation of labor discipline	2	-
Number of employees at the end of the year	5525	5615
Average headcount	5479	5570
Turnover ratio for hiring employees	0,019	0,017
Employee turnover turnover ratio	0,002	0,001
Staff turnover rate	0,002	0,001
Personnel retention rate

Thus, in 2003, CJSC RAAZ AMO ZIL saw a slight decrease in the turnover ratios for recruitment, retirement and staff turnover.

The quantitative composition of the labor resources of the enterprise is presented in table 3.

Table 3

Quantitative composition of labor resources

group of workers	Number of workers at the end of the year		Specific gravity
group of workers	2002	2003	2002	2003
By age, years
up to 20	105	92	1,9	1,6
20 to 30	1366	1420	24,7	25,3
30 to 40	2708	2749	49,0	49,0
40 to 50	1309	1321	23,7	23,5
50 to 60	37	33	0,7	0,6
Over 60	-	-	-	-
Total	5525	5615	100	100
Of Education:
Primary	-	-	-	-
Unfinished Secondary	51	44	0,9	0,8
Secondary, secondary special	2907	2712	52,6	48,3
Higher	2567	2859	46,5	50,9
Total	5525	5615	100	100
By work experience, years
Up to 5 years	379	392	6,9	7,0
5 to 10	817	839	14,8	14,9
10 to 15	2124	2180	38,4	38,8
15 to 20	1797	1803	32,5	32,1
over 20	408	401	7,4	7,2
total	5525	5615	100	100

A quantitative analysis of the labor resources of RAAZ AMO ZIL CJSC showed that the main share is made up of workers aged 30 to 40 years. The share of young workers aged 20 to 30 increased by 0.6%. In 2003, the level of employees with higher education increased significantly by 4.4%. The main share among the staff is made up of employees with experience from 10 to 15 years.

1.3. The main economic and financial indicators of the enterprise

All aspects of the supply, production and marketing activities of the enterprise are reflected in the profit indicator: the level of use of material resources, fixed assets, labor resources, the volume of sales, the price level. On the other hand, profit is the main source of enterprise development, expansion of its production base and a source of financing for the social sphere.

The main financial results of the activities of CJSC RAAZ AMO ZIL are presented in table 4.

Table 4

Financial results of activities of CJSC RAAZ AMO ZIL

Name of indicator		For the reporting	For the previous	Deviations
Name of indicator		For the reporting	For the previous		(gr.3/gr.4)*100%
1	2	3	4	5	6
1. Proceeds from the sale of goods, works, services (net of VAT, excises and similar obligatory payments) (C).
2. Cost of sales of goods, products, works, services (C).
3. Selling expenses (CS).	030	4146	3599	+547	115,20
4. Administrative expenses (UR).	040	-	-	-	-
5. Profit (loss) from sales (line 010-020-030-040) (R)
6. Interest receivable.	060	187	100	+87	187,00
7. Interest payable.	070	-	-	-	-
8. Income from participation in other organizations (DRD).
9.Other operating income (O.R.).
10.Other operating expenses (O.R.).
11. Non-operating income (GND).
12. Non-operating expenses (VnR).
13. Profit (loss) of the reporting period (lines 110+120-130) (Pb).
14. Income tax (NP).	150	8627	-	-	-
15. Profit (loss) from ordinary activities	160
16. Extraordinary income
17. Extraordinary expenses	180
18. Net profit (NP)	190

Return on sales (R 1) is the ratio of the amount of profit from sales to the volume of products sold.

The profitability of the organization's activities in the reporting period is calculated as the ratio of the amount of profit of the reporting period to the sales proceeds:

To assess the liquidity and solvency of the enterprise, the following relative indicators are calculated: current liquidity ratio, quick liquidity ratio and absolute liquidity ratio.

These indicators not only characterize the stability of the financial condition of the organization with varying degrees of accounting for the liquidity of funds, but are also of interest both to the management of the enterprise and to external subjects of analysis: the absolute liquidity ratio is of interest to suppliers of raw materials and materials, the quick liquidity ratio is for banks, current liquidity ratio - for investors.

Liquidity indicators are presented in table 5.

Table 5

Liquidity indicators of CJSC RAAZ AMO ZIL

It can be seen from the data in the table that at the end of the year the coefficients of current, critical and absolute liquidity increased in comparison with the beginning of the year.

However, in addition to absolute indicators of financial stability, there are also relative coefficients.

Financial stability indicators are presented in table 6.

Table 6

Indicators (coefficients)	For the beginning of the year		At the end of the year		Deviations
Indicators (coefficients)	Calculation	Level	Calculation	Level	Deviations
BUT	1	2	3	4	5
1.Kt property (autonomy)	-17599:84770	-0,21	1008:124250	0,01	+0,22
2.Kt financing	47625:27579	1,73	53181:68899	0,77	-0,96
3.Kt fin. independence	-17599:84770	-0,21	1008:124250	0,01	+0,22
4.Kt fin. dependencies		0,67		0,65	-0,02
5.K-t maneuverability own. cf.	-17599:27579	-0,64	1008:68899	0,01	+0,65
6.Kt wear accumulation		0,37		0,37	-
7.Kt of the real value of fixed assets and the total amount of funds	41343:84770	0,49	46218:124250	0,37	-0,12

Chapter 2 Analysis of the use of fixed production assets of the enterprise

2.1 Analysis of the presence, structure and security of the enterprise with fixed assets of the enterprise

The scientific and technical level of production is characterized by the presence and condition of the main (technological) equipment at the enterprise, its renewal and improvement, the progressiveness of the structure of fixed production assets and the technologies used, and the technical equipment of labor.

The security of the enterprise with fixed production assets is assessed in accordance with the production program of the enterprise.

The analysis is carried out for each group of fixed production assets.

The study of the state, dynamics and structure of fixed assets is given special attention, since they occupy a large share in the long-term assets of the enterprise. The production and financial results of the enterprise's activities largely depend on their quantity, the cost of the technical level, and the efficiency of use.

Consider the presence, movement and structure of fixed assets based on the data of CJSC "Roslavl Automobile Aggregate Plant AMO ZIL" for 2002 and 2003 (calculation is presented in tables 7.8)

Table 7

Availability, movement and structure of fixed production assets in 2002

OS group	For the beginning of the year		Received		dropped out		At the end of the year
OS group	Thousand roubles.	%	Thousand roubles.	%	Thousand roubles.	%	Thousand roubles.	%
Buildings and constructions	38874	48,5	256	2,5	34	12,8	39096	43,3
cars and equipment	39509	49,2	9947	96,1	200	75,2	49256	54,6
Inventory	40	0,1	20	0,2	-	-	60	0,1
Vehicles	1783	2,2	127	1,2	32	12,0	1878	2,0
Total	80206	100	10350	100	266	100	90290	100

As can be seen from Table 7, in 2002 the largest share in the structure of fixed assets, both at the beginning and at the end of the reporting period, was occupied by the Machinery and Equipment group. During the reporting period of 2002 there were changes in the availability and structure of fixed assets. Their amount increased by 10,084 thousand rubles. or by 12.8%.

Table 8

Availability, movement and structure of fixed production assets in 2003

OS group	For the beginning of the year		Received		dropped out		At the end of the year
OS group	Thousand roubles.	%	Thousand roubles.	%	Thousand roubles.	%	Thousand roubles.	%
Buildings and constructions	26230	39,7	2396	26,6	722	45,0	27904	37,9
cars and equipment	38318	57,9	6065	67,4	808	50,2	43575	59,3
Inventory	33	0,1	26	0,3	1	0,1	58	0,1
Vehicles	1554	2,3	509	5,7	75	4,7	1988	2,7
Total	66141	100	9003	100	1608	100	73536	100

In 2003, the "Machinery and Equipment" group also occupied the largest share, as in 2002. During the reporting period of 2003, there were significant changes in the availability and structure of fixed assets. Their amount increased by 7395 thousand rubles, or 11%. The share of fixed production assets increased by 7672 thousand rubles, by 12.2%, while non-productive assets decreased by 277 thousand rubles, or 8.8% .

Table 9

Structure of fixed production assets at the end of 2002 and 2003

OS group	OS cost		Specific gravity
OS group	2002	2003	2002	2003
Buildings and constructions	39096	27904	43,3	37,9
cars and equipment	49256	43575	54,6	59,3
Inventory	60	58	0,1	0,1
Vehicles	1878	1988	2,0	2,7
Total	90290	73536	100	100

Table 13 shows that the share of the "Machinery and equipment" group increased significantly (by 4.7%) due to a decrease in the share of other groups of fixed assets, although the cost decreased by 5681 thousand rubles. An increase in the share of the active part of the funds characterizes the progressiveness of their structure, the growth of the technical equipment of the enterprise, contributes to an increase in output, an increase in capital productivity. Moreover, the growth rates of machinery and equipment should, as a rule, outpace the growth rates of other fixed assets.

Significant changes have taken place in the “Vehicles” group. Their share at the end of 2003 increased by 0.7% as compared to 2002.

The technical condition of fixed assets is characterized by the degree of their deterioration, renewal, disposal, age composition of equipment.

Indicators of the degree of depreciation of fixed assets, including equipment, is the depreciation coefficient, which is defined as the ratio of the amount of depreciation of fixed assets to their original cost. As a rule, the lower the depreciation rate of fixed assets, the better the condition in which they are located.

The degree of renewal of fixed assets is characterized by the ratio of the value of newly received fixed assets for the reporting year to their value at the end of the period. It shows the value of fixed assets put into operation for a given period. The coefficient of depreciation and renewal is calculated both for all funds and for their active part, as well as for groups of equipment, and are usually considered in dynamics over a number of years.

A higher coefficient of renewal of the active part of funds in comparison with the same coefficient calculated for all funds shows that the renewal of fixed assets is carried out at the enterprise at the expense of their active part and has a positive effect on the return on assets.

The retirement rate is calculated as the ratio of fixed assets retired during the reporting year to their value at the end of the period. It shows the share of fixed assets that are annually retired from production. Its growth means the renewal of the material base of the enterprise.

For this, the following indicators are calculated:

1) Refresh rate

2) Update period

3) Dropout rate

K sb2002 =;

4) Growth rate

5) Wear factor

K out2003 =

6) Acceptance ratio

By r2002 = ;

By 2003

The resulting calculations are presented in Table 10.

Table 10

Data on the movement and technical condition of fixed assets

The information in the table shows that during the reporting year the technical condition of fixed assets at the enterprise improved somewhat due to their more intensive renewal.

At RAAZ AMO ZIL CJSC, the renewal rate for the reporting year (0.12%) is significantly higher than the retirement rate (0.02%). This indicates that the plant is updating fixed assets, mainly by replacing old, worn-out funds, which leads to the accumulation of obsolete equipment and hinders the growth of the economic efficiency of fixed assets.

2.2. Analysis of the efficiency and intensity of the use of fixed assets

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

The general indicator is the return on assets.

In the calculations of the plan for economic and social development, capital productivity is calculated based on the volume of production in comparable prices and the average annual cost of production fixed assets (own and leased), except for funds that are on conservation and in reserve, as well as leased. Fixed assets are carried at full book value (without deduction for depreciation).

The return on assets can be calculated both in relation to the entire cost of production fixed assets, and to the cost of machinery and equipment. This makes it possible to trace the effectiveness of the use of the most mobile and decisive part of fixed assets - equipment.

Calculate the return on assets for 2002 and 2003.

FO 2002 = rub.;

FO 2003 = rub.

Capital intensity is an indicator that is inverse to capital productivity. It characterizes the cost of fixed production assets per unit cost of output.

Let's calculate capital intensity for 2002 and 2003.

FE 2002 = ;

FE 2003 =

The most generalizing indicator of the effectiveness of the use of fixed assets is the return on capital. Its level depends not only on capital productivity, but also on the profitability of products. Return on equity is the ratio of profit from the main activity to the average annual cost of fixed assets.

Fr 2002 =

Fr 2003 =

The initial information for the analysis of capital efficiency and return on assets is presented in table 11.

Table 11

Information for the analysis of capital profitability and return on assets

Indicator	2002	2003	Deviation
Profit from product sales	9621	66044	+56423
Issue volume	74683	164780	+90097
Average annual cost of OPF	85248	69839	-15409
- their active part	46263	42772	-3491
- machinery and equipment	44383	40947	-3436
- pieces of equipment	71	64	-7
Specific gravity of the active part (OPF a)	0,54	0,61	+0,07
Specific gravity of machinery and equipment (sp m) In the active part of the OPF In total OPF
Return on equity (Fr opf),%	11,29	94,57	+83,28
Product profitability R,%	12,88	40,08	+27,2
Capital productivity of OPF (FO OPF), rub	0,88	2,36	+1,48
Return on assets of the active part of the funds (FO a)	1,61	3,85	+2,24
Return on assets of machinery and equipment (Fo m)	1,68	4,02	+2,34
Average annual number of operating equipment (K), pcs.	628	637	+9
Worked per year by all equipment (T), machine hours	2547168	2444169	-102999
Including piece of equipment:
Hours (T units)	4056	3837	-219
Change (cm)	520	504,9	-15,1
Days (days)	260	255	-5
Equipment shift factor (K cm)	2,0	1,98	-0,02
Average shift duration	7,8	7,6	-0,2
Production output for 1 machine-hour (PV), rub	29	67	+38

Based on the results of the analysis, the following conclusions can be drawn: in the reporting year, there was an increase in output by 90,097 thousand rubles. (120.6%), as well as an increase in profit from the sale of products by 56423 thousand rubles. compared to 2002. Also in the reporting year, there is an increase in output per 1 machine-hour by 38 thousand rubles. Profitability reflects the final financial results of the enterprise. The level of product profitability in the reporting year 2003 reached 40.08% compared to the base year 2002 of 12.88%.

The rate of return on assets in the reporting year increased by 1.48 thousand rubles. Accordingly, the return on assets of the active part and the return on assets of machinery and equipment increased.

Profitability characterizes the amount of profit that an enterprise receives from one ruble of fixed production assets. In the reporting period, it also increased by 83.28%.

It should be noted that the increase in capital productivity and capital profitability testifies to the effective use of fixed production assets at the enterprise. As well as reducing capital intensity. In general, the level of use of fixed production assets is high.

2.3. Analysis of the use of the production capacity of the enterprise

From the level of the material and technical base of the enterprise. The degree of use of its production potential depends on all the final results of management, in particular the volume of output, the level of its cost, profit, profitability, financial condition.

After analyzing the generalizing indicators of the efficiency of the use of fixed assets, the degree of use of the production capacities of the enterprise, certain types of machinery and equipment is studied in more detail.

Under the production capacity of the enterprise is meant the maximum possible output of products at the achieved or planned level, equipment, technology and organization of production. It can be expressed in man-hours, machine-hours or the volume of output in physical or value terms. The production capacity of an enterprise cannot be constant. It changes along with the improvement of technology, technology and organization of production and the strategy of the enterprise.

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

The degree of utilization of production capacities is characterized by the following coefficients:

Total coefficient =

where V is the volume of production;

M - the average annual production capacity of the enterprise

Heavy Load Factor =

where K is the average daily output of products;

Mi - average daily production capacity

Extensive load factor =

where FRV is the actual or planned working time fund;

PDF I - the estimated fund of working time, adopted in determining the production capacity.

The dynamics of these indicators, the implementation of the plan in terms of their level and the reasons for their change, such as the commissioning of new and reconstruction of enterprises, the technical re-equipment of production, and the reduction in production capacities, are being studied.

The level of use of the production space of the enterprise, the output in rubles per m2 of production space is analyzed.

The analysis of equipment operation is based on a system of indicators characterizing the use of its number, operating time and power.

2.4. Analysis of the use of technological equipment

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

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

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

Planned fund - time of equipment operation according to the plan; differs from the regime by the time the equipment is in scheduled repair for modernization;

Actual hours worked.

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

To characterize the use of equipment operating time, the following indicators are used:

coefficient of use of the calendar fund of time

coefficient of use of the regime fund of time:

utilization rate of the planned time fund

share of downtime in the calendar fund

where Tf, Tp, Tr, Tk - respectively, the actual, planned, regime and calendar funds of the working time of the equipment;

PR - equipment downtime.

Under the intensive loading of equipment is meant the output per unit of time on average per machine (machine-hour). An indicator of the intensity of equipment operation is its intensive load factor:

where CVf is the actual average annual output;

ChVpl - planned average annual output.

A generalizing indicator that comprehensively characterizes the equipment is the integral load factor. It is the product of the coefficients of extensive and intensive loading of equipment:

IK \u003d K p.f. * K int.

In the process of analysis, the dynamics of these indicators, the implementation of the plan and the reasons for their change are studied.

For groups of homogeneous equipment, the change in the volume of production is calculated due to its quantity, extensiveness and intensity of use according to the following model:

Vpi \u003d Ki * Di * Ksmi * Pi * Chvi

where Ki is the number of i-th equipment;

Di - the number of days worked by a piece of equipment;

Ксmi – coefficient of equipment operation shift;

Pi - the average duration of the shift;

Chvi - production output for one machine - hour on the i - m equipment.

The influence of these factors is calculated by chain substitution methods. absolute and relative differences.

Method of calculation by the method of chain substitution (according to table 15)

EP 2002 = C 2002 *D 2002 *Ksm 2002 *P 2002 *FW 2002

VP 2002 \u003d 628 * 260 * 2 * 7.8 * 29 \u003d 73867872 rubles.

VP cond.1 = K 2003 * D 2002 * Ksm 2002 * P 2002 * F 2002

VP conv1 = 637 * 260 * 2 * 7.8 * 29 = 74926488 rubles.

VP conv2 = K 2003 * D 2003 * Ksm 2002 * P 2002 * CV 2002

VP conv2 = 637 * 255 * 2 * 7.8 * 29 = 73485594 rubles.

VP cond3 = K 2003 * D 2003 * Ksm 2003 * P 2002 * FV 2002

VP 3 = 637 * 255 * 1.98 * 7.8 * 29 = 72750736 rubles.

VP conv4 = C 2003 * D 2003 * Ksm 2003 * P 2003 * FW 2002

VP conv4 = 637 * 255 * 1.98 * 7.6 * 29 = 70885332 rubles.

EP 2003 = K 2003 *D 2003 *Ksm 2003 *P 2003 *FW 2003

VP 2003 \u003d 637 * 255 * 1.98 * 7.6 * 67 \u003d 163769566 rubles.

VP k \u003d VP conv1 - VP 2002 \u003d 74926488-73867872 \u003d + 1058616 rubles.

VP d \u003d VP cond.2 - VP cond.1 \u003d 73485594-74926488 \u003d -1440894 rubles.

VP kcm \u003d VP cond3 - VP cond2 \u003d 72750736-73485594 \u003d -734858 rubles.

VP p \u003d VP conv4 - VP conv3 \u003d 70885332 - 72750736 \u003d -1865404 rubles.

VP cv \u003d VP 2003 - VP cond4 \u003d 163769566 - 70885332 \u003d 92884228 rubles.

Method of calculation by the method of absolute differences:

VP k \u003d (K 2003 -K 2002) * D 2002 * Ksm 2002 * P 2002 * F 2002

VP k \u003d (637-628) * 260 * 2 * 7.8 * 29 \u003d + 1058616 rubles.

VP d = K 2003 *(D 2003 -D 2002)* Ksm 2002 *P 2002 *FV 2002

Vpd \u003d 637 * (255-260) * 2 * 7.8 * 29 \u003d -1440894 rubles.

VP Ksm = C 2003 *D 2003 *(Ksm 2003 - Ksm 2002) * P 2002 *F 2002

VP Ksm \u003d 637 * 255 * (1.98-2) * 7.8 * 29 \u003d -734856 rubles.

VP n = K 2003 *D 2003 *Ksm 2003 *(P 2003 – P 2002) * CV 2002

VP n \u003d 637 * 255 * 1.98 * (7.6-7.8) * 29 \u003d -1865404 rubles.

VP PV = C 2003 *D 2003 *Ksm 2003 *P 2003 *(PR 2003 - CV 2002)

VP CV \u003d 637 * 255 * 1.98 * 7.6 * (67-29) \u003d + 92884228 rubles.

The results of factor analysis show. That the production plan was overfulfilled due to an increase in the number of equipment and output per machine hour. A more complete use of equipment at a given enterprise can be regarded as a possible reserve for increasing production.

2.5. Reserves for the improvement and use of fixed assets of the enterprise

Improving the use of fixed assets is reflected in the financial performance of the enterprise due to: increasing output, reducing costs, improving product quality, reducing property tax and increasing balance sheet profit.

As can be seen from the above analysis of the use of fixed assets at the enterprise, the growth in output in the analyzed year increased due to an increase in the average annual technological installed equipment and an increase in its average hourly production. Reserves for increasing output are to reduce intra-shift downtime, reduce all-day downtime and increase the shift ratio.

To calculate the reserve for increasing output due to an increase in the shift ratio as a result of a better organization of production, it is necessary to multiply the possible increase in the latter by the possible number of days of operation of the entire fleet of equipment and by the actual shift output:

If you increase the shift ratio in 2004 to 2.2, then the return on assets will increase, namely:

fo xcm =

If in 2004 we increase the actual duration of the shift to 7.9 hours, then the return on assets will increase, and hence the output:

A more complete use of fixed assets also leads to a decrease in the need for new production capacities when the volume of production changes, and, consequently, to a better use of the enterprise's profit (an increase in the share of deductions from profits to the consumption fund, the direction of most of the accumulation fund for mechanization and automation of technological processes and etc.).

The successful functioning of fixed assets depends on how fully the extensive and intensive factors for improving their use are implemented. An extensive improvement in the use of fixed assets implies that, on the one hand, the operating time of existing equipment will be increased in a calendar period, and on the other hand, the share of existing equipment in the composition of all equipment available at the enterprise will be increased.

The most effective ways to increase the return on assets are: reconstruction and technical re-equipment of enterprises, an increase in the active part of fixed assets; accelerating the commissioning of new funds, the rapid achievement of their design capacity; improving the structure of the equipment fleet, replacing and modernizing obsolete machine tools, machines and apparatus; increasing the productivity of each piece of equipment, applying progressive technology, improving production and labor, distributing advanced experience, and caring for technology. In other words, intensive use of the equipment is essential, ie. its full use in terms of power in each unit of working time.

Significant reserves for improvement and extensive (in time) use of equipment. These include:

Elimination of downtime for organizational technical reasons (due to untimely provision of jobs with raw materials, materials, energy, due to improper maintenance of equipment);

Elimination of unproductive operation of the equipment (elimination of the causes causing marriage and product defects);

Use of the entire existing fleet of equipment (commissioning of uninstalled equipment);

Introduction of a more rational mode of operation (increasing the shift ratio);

Improving the quality of equipment repair and reducing its time, etc.

The task of efficient use of fixed production assets covers all stages and phases of the movement of fixed assets in production, from the moment decisions are made to purchase this or that equipment and ending with its write-off due to wear and tear.

The most important reserve for increasing the return on assets is to increase the shift ratio of the main technological equipment.

The shift coefficient characterizes the use of equipment during the day. It shows how many shifts each piece of equipment is used on average per day.

The intensification of the work of machines has a decisive influence on the improvement of the use of fixed assets. It is known that the amount of output produced by a machine depends on how intensively each hour of its operation is used and how many hours a year it works.

The intensity of the machines is predetermined by a number of factors. Of paramount importance is the technical condition of the equipment and the intensity of its work. At the same time, the increase in the technical modes of operation of the equipment is the most effective factor in its intensive use.

One of the reserves for the growth of capital productivity is the reduction of the loss of operating time of existing equipment. In this regard, it is important to improve the organization and production technologies aimed at reducing inter-operational, intra-shift and other losses of working time. This includes the development of technological processes that ensure the most complete use of the operating time of the equipment; improvement of the operational-scheduling system; transition to flow forms of production; improving the system for providing jobs, creating optimal reserves, etc.

CJSC "RAAZ AMO ZIL" provides exemplary control over the operation and condition of the equipment. The enterprise implements a unified system of planned preventive maintenance and rational operation of process equipment. The basis of this system is prevention, which consists in the mandatory conduct of a system of scheduled inspections and repairs at a predetermined time.

The rational division and cooperation of the labor of repair workers contributes to an increase in the level of organization of repair services.

An essential direction of increasing the efficiency of the use of fixed assets is the improvement of their structure. Since an increase in output is achieved only in the leading workshops, it is important to increase their share in the total value of fixed assets.

An increase in fixed assets of auxiliary production leads to an increase in the capital intensity of production, since there is no direct increase in output. But without the proportional development of auxiliary production, the main workshops cannot function with full efficiency. Therefore, the search for the optimal production structure of fixed assets at the enterprise is an important direction for improving their use.

Ways to improve the use of fixed production assets depend on the specific conditions prevailing at the enterprise for a given period of time.

Conclusion

Having considered the efficiency of the use of fixed assets of the enterprise and analyzed on the basis of practical materials of the Roslavl auto-aggregate plant, the following conclusions can be drawn.

Fixed assets are the material and technical base of production. The production capacity of the enterprise and the level of technical equipment of labor depend on their volume.

In the process of operation, fixed assets are subject to physical and moral wear and tear, which results in significant losses for the enterprise. It is possible to reduce the depreciation losses of fixed assets through their better use, increasing the levels of key indicators - capital productivity, shift ratio, equipment load factor.

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

The plant has various types of technological equipment (linear, calibration, upsetting, automatic, stamping, mechanical, electroplating, thermal, etc.), and on this basis it has a wide opportunity to produce various types of products.

The production has a high level of technology to meet the requirements of the automotive and automotive industry, as well as the requirements of international standards.

As a result of adaptation to market conditions, accompanied by a landslide decline in the production of automotive vehicles due to a drop in production at ZIL and KamAZ, an audit of production capacities was carried out at the plant. The plant reduced the available capacity by withdrawing low-load and backup equipment. The vacated areas housed a new production facility for the manufacture of fuel pump parts and assemblies, as well as the production of units for the ZIL-5301 light-duty vehicle.

The main directions in the work on further restructuring of production capacities can be:

Modernization of existing facilities for the production of components and parts for the assembly of new types of vehicles.

Liquidation and conservation of capacities upon receipt of a task for their adjustment.

The main areas of use of production capacities are:

Organization of production of new products of the ZIL-5301 car and other components and parts.

Organization of production of new devices for brake equipment.

Organization of production of parts and units of fuel equipment.

In general, the level of use of fixed production assets of RAAZ AMO ZIL CJSC is quite high.

Increasing the efficiency of the use of fixed production assets is a reserve for the growth of sales volume.

Bibliography

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Introduction	3
1	Theoretical aspects of the analysis of the use of fixed assets	5
2	Analysis of the use of fixed assets on the example of JSC "Vostok"	17
2.1	Analysis of the volume of fixed assets, their dynamics and structure	17
2.2	Analysis of the movement and condition of fixed assets	18
2.3	Analysis of the age composition of equipment	20
2.4	Analysis of the security of the enterprise with fixed assets	21
2.5	Analysis of the intensity and efficiency of the use of fixed assets. Factor analysis of capital productivity and capital profitability	23
3	Directions for the search for reserves to increase the efficiency of the use of fixed assets	30
Conclusion	34
Bibliography	35

Introduction

The main goal of any commercial enterprise is to make a profit. In order to increase profits, the company increases the volume of production and tries to reduce the costs associated with production and sales.

One of the most important factors in increasing the volume of production at enterprises is the provision of their fixed assets in the required quantity and assortment and their effective use.

The purpose of this course work is to study and acquire the skills to analyze the use of fixed assets.

To achieve this goal, you must complete the following tasks:

Define the concept of fixed assets, classify fixed assets;

Define a system of indicators characterizing:

Volume, dynamics and structure of fixed assets;

Movement and condition of fixed assets;

Age composition of fixed assets;

The degree of security of the enterprise with fixed assets;

The intensity and efficiency of the use of fixed assets;

On the basis of these indicators, analyze the efficiency of the use of fixed assets on the example of an existing enterprise.

Carry out a factorial analysis of capital productivity and capital profitability.

Determine the reserves for increasing the efficiency of the use of fixed assets.

The object of the study is the operating enterprise JSC "Vostok", the main activity of which is the production and sale of confectionery.

The main sources of information are form No. 1 Balance sheet, form No. 5 Appendix to the balance sheet, inventory cards. Analysis of the use of fixed assets is carried out in dynamics for 2 years - 2008 and 2009.

In the course of the work, comparative analysis (vertical and horizontal) and factor analysis (method of chain substitutions) are used.

1. Theoretical aspects of the analysis of the use of fixed assets

Fixed assets (funds) are a set of production, tangible assets that operate in the production process for a long period of time, while maintaining a natural-material form throughout the entire period and transferring their value to products in parts as they wear out in the form depreciation charges.

Fixed assets include labor instruments with a service life of more than 12 months and a cost of more than 20,000 rubles.

The typical composition of fixed production assets is as follows: buildings, structures, transmission devices, machinery and equipment, instruments, devices and laboratory equipment, computers, vehicles, tools and fixtures, production and household equipment, etc. one

Analysis and diagnostics of the state of fixed assets is based on five basic indicators for assessing their value.

Depending on the actual physical condition, the cost may be:

Full - the cost of new fixed assets on the day of purchase, including the costs of transport and installation;

Residual - the cost of fixed assets, taking into account depreciation.

Depending on the time of evaluation, the cost can be:

Initial - the cost of fixed assets at the time of their purchase;

Recovery - the cost of fixed assets, taking into account the revaluation.

The analysis of fixed assets can be carried out in several directions, the development of which in combination allows us to assess the structure, dynamics and efficiency of the use of fixed assets and long-term investments.

Analysis tasks:

Determination of the security of the enterprise and its structural divisions with fixed assets and the level of their use according to general and particular indicators;

Identification of the causes of changes in their level;

Assessment of the sensitivity of the volume of production and other indicators to the degree of use of fixed assets;

Studying the degree of use of the production capacity of the enterprise and equipment;

Establishment of reserves for increasing the efficiency of the use of fixed assets.

The sources of information are: the business plan of the enterprise, the technical development plan, form No. 1 "Balance sheet", form No. 5 "Appendix to the balance sheet", form 3 11 "Report on the availability and movement of fixed assets", form BM "Balance of production capacity ”, data on the revaluation of fixed assets, inventory cards of fixed assets, design estimates and technical documentation, etc. 2

Analysis usually begins with a study of the volume of fixed assets, their dynamics and structure.

In order to determine the strategy and tactics for the operation of fixed assets in a changing market environment, accounting and analysis of the availability (composition) and movement of fixed assets is organized. Analysis of the structure of fixed assets allows us to evaluate their ratio in terms of the degree of their use in the production process. From changes in the structure of fixed assets, their movement largely depends on the technical level of production.

The movement of fixed assets is associated with the implementation of business transactions for the receipt, internal movement and disposal of fixed assets.

The receipt of fixed assets occurs in the following ways:

long-term investments in acquired fixed assets (acquisition);

long-term investments in objects of construction and installation works performed by a contract and economic method (construction, reconstruction, expansion);

contribution to the authorized capital of the organization;

gratuitous receipt of fixed assets;

lease of fixed assets (including leasing);

acquisition of fixed assets on exchange terms;

receipt in the form of a contribution to a joint activity.

The disposal of fixed assets is carried out in the following ways:

realization (sale);

transfer as a contribution to the authorized capital of another organization;

transfer on exchange terms;

free transfer;

rental;

liquidation due to unsuitability;

retirement as a result of shortages, natural disasters;

transfer as a contribution to a joint venture.

In the process of analysis, it is necessary to assess the size, dynamics and structure of the organization's capital investments in fixed assets, to identify the main functional features of the production activity (business) of the analyzed economic entity.

The balance of fixed assets at the end of the period is determined by the balance method:

C K \u003d C N + C P - C B, (1.1)

where C N - the cost of fixed assets at the beginning of the period;

S P - the cost of new fixed assets received (commissioned) in the reporting period;

M B - the cost of fixed assets retired in the reporting period.

Savings (overspending) of fixed assets for the period is determined by the calculation:

EC(PR) OC = OC To – OC H * T V , (1.2)

where T V - the growth rate of the volume of production of goods.

The growth rate of production volume is:

T V = V TP / V PP ,

where V TP is the volume of production in the current period, (1.3)

V PP - volume of production in the previous period. 3

To analyze the movement and condition of fixed assets, the following indicators are used:

Refresh rate(K update), characterizing the share of new fixed assets in their total value at the end of the year:

K rev = ; (1.4)

Update period fixed assets (T update):

T update = ; (1.5)

Retirement rate(K in):

K in = ; (1.6)

growth rate(K pr):

K pr \u003d ; (1.7)

Wear factor(K out):

K out \u003d (1.8)

Technical suitability coefficient(K g):

K g = (1.9)

The technical condition of fixed assets can also be assessed through the age composition, and in the first place - their active part. In order to analyze the age composition, the equipment is grouped by purpose and technical characteristics, then by the duration of use of the equipment. Next, a comparison is made according to the actual service life with the standard service life.

To characterize the age composition and obsolescence, the funds are grouped according to the duration of operation (up to 5, 5-10, 10-20 and more than 20 years). The average age of the equipment is calculated by the formula:

Тср = S (Tc * Y), (1.10)

where Тср - average age of equipment;

Ts - the middle of the interval of the i-th group of equipment, Ts \u003d (Tv + Tn) / 2 ;

TV, Tn - respectively, the upper and lower value of the group interval;

At - specific weight of the equipment of each interval group in the total quantity. 4

When assessing the technical condition of machines and equipment, expert methods are also used. In accordance with the given scale (), the experts make an assessment of the condition of the pieces of equipment to determine the appropriate wear factor.

Scale for assessing the technical condition of machinery and equipment

Table 1.1

states	Characteristics of the technical condition	Wear coefficient, %
New	New, installed and not yet used equipment, in excellent condition	Up to 5
	Practically new equipment that has been used for a short time and does not require repair or replacement of any parts	Up to 15
Good	Used equipment, fully refurbished or remanufactured, in good condition	16-35
Satisfactory rhetorical	Used equipment requiring some repair or replacement of individual small parts, such as bearings, bushings, etc.	36-60
suitable	Used equipment in a condition suitable for further operation, but requiring significant repair or replacement of major parts, such as the engine and other critical components	61-80
Unsatisfied rhetorical	Used equipment requiring major repairs, such as replacement of the working parts of the main units	81-90
Worthless for use or scrap	Equipment for which there are no reasonable prospects for sale, except for the cost of the basic materials that can be extracted from it	91-100

Equipment can be divided into existing, installed and operating. Cash includes all the equipment available in the organization, regardless of where it is located (in the shops, in the warehouse) and in what condition. Installed equipment includes assembled and prepared for operation equipment located in workshops, and part of the installed equipment may be in reserve, on conservation, in scheduled repairs, modernization. The operating equipment is the equipment actually operating in the reporting period, regardless of the duration (Fig. 1.1).

Rice. 1.1 The composition of the available equipment

In accordance with the selected groups, the degree of equipment use is characterized by the following coefficients:

Availability fleet utilization rate:

Fleet utilization rate of installed equipment:

The coefficient of utilization of equipment put into operation:

If the values of the indicators are close to one, then the equipment is used with a high degree of utilization, and the production program corresponds to the production capacity.

The production capacity of the organization characterizes the possible release of goods at the achieved or planned level of technology, technology and organization of production. The degree of utilization of production capacities is characterized by the following coefficients:

Overall coefficient:

Intensive coefficient:

Extensive coefficient:

Increasing the efficiency of the use of operating equipment is provided in two ways: extensive (in time) and intensive (in terms of productivity).

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

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

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

Тeff - planned (effective) - the time of operation of the equipment according to the plan, differs from the regime time of the equipment being in scheduled repairs and modernization;

Tf - the actual fund of hours worked differs from the planned fund for the time of unscheduled downtime. 5

An indicator characterizing the use of equipment over time is the coefficient of extensiveness, and it is defined as the ratio of the actual hours worked to the time funds:

Kext \u003d Tf / Tk or Tf / Tr or Tf / Tef. (1.17)

Intensive use of equipment is characterized by production output per 1 machine hour (or per ruble), i.e. its performance. Equipment heavy load factor ( K int ) are defined as follows:

The intensive load factor of the equipment can be greater than one, equal to one, and less than one.

A general indicator that characterizes the use of equipment in terms of time and productivity is the integral load factor 6:

K integr = K ext * K int. (1.19)

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

A generalizing indicator is the return on assets - the volume of output produced per year (or other period) per 1 ruble. fixed assets.

The return on assets can be calculated both in relation to the entire cost of fixed assets and to the cost of the active part, which makes it possible to trace the effectiveness of the most significant part of fixed assets - equipment.

The change in capital productivity is influenced by many factors classified according to various criteria. These factors are shown in Figure 1.2.

Intensive

extensive

Structural

Social

Territorial

Figure 1.2. Factors affecting the change in capital productivity.

Intensive factors include: increasing equipment productivity, introducing new, more efficient equipment, using advanced technology, improving the organization and management of production, modernizing existing equipment, reducing whole-shift downtime, increasing the shift ratio, reducing the standard time for scheduled preventive maintenance.

An extensive factor includes a change in the number of units of operating technological equipment.

Structural factors are: a change in the structure of products, a change in the structure of fixed assets, a change in the share of the active part, a change in the share of fixed assets of a social and environmental nature.

Social factors include: improving the qualifications and educational qualifications of workers, improving industrial sanitation, improving labor organization, improving housing and communal conditions, etc.

The territorial factor is the change in the composition and value of fixed assets, depending on natural and climatic conditions. 7.

Capital intensity is an indicator that is inverse to capital productivity. It characterizes the cost of fixed production assets per unit cost of output.

The capital-labor ratio is expressed as the ratio of the average annual cost of fixed industrial production assets to the number of workers in the longest shift. The indicator reflects the degree of provision of workers with labor means (fixed assets).

Labor productivity is defined as the ratio of the value of output to the number of workers in the longest shift.

There is a relationship between capital productivity and labor productivity and capital-labor ratio:

FD = = : = , (1.21)

where FO - return on assets;

VP - the volume of production (in value or physical terms);

Ф - the average annual cost of industrial production assets;

T is the average number of employees;

PV - capital-labor ratio.

To increase the return on assets, it is necessary that the growth rate of labor productivity outstrip the growth rate of its capital-labor ratio. eight

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

(1.23)

where R op f - the profitability of fixed assets;

P - profit from the sale of products;

OPF - the average annual cost of fixed assets;

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

FO - return on assets;

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

2. Analysis of the use of fixed assets on the example of JSC "Vostok"

2.1Analysis of the volume of fixed assets, their dynamics and structure

An analysis of the use of fixed assets in an enterprise begins, first of all, with an analysis of the volume, dynamics and structure of fixed assets. Data for analysis are presented in Table 2.1.

Table 2.1. Analysis of the structure, dynamics and volume of fixed assets of JSC "Vostok"

	At the beginning of 2009		At the end of 2009		Change
	Amount, thousand rubles	Specific weight, %	Amount, thousand rubles	Specific weight, %	Amount, thousand rubles	Specific weight, %
Building	634	13,04	1756	30,34	1122	17,3
	477	9,81	477	8,24	0	0
cars and equipment	1965	40,42	1768	30,55	-197	-9,87
Vehicles	611	12,57	611	10,56	0	0
	1171	24,08	1171	20,24	0	0
Other types of OF	4	0,08	4	0,07	0	0
Total	4862	100	5787	100	925	7,43

According to Table. 2.1 in 2009 there was an increase in fixed assets by 925 thousand rubles. or 7.43%, including buildings increased by 17.3%, while machinery and equipment decreased by 9.87%. Other types of fixed assets have not changed.

It should be noted that in 2009 there were structural changes in the composition of fixed assets, so the share of buildings increased, and the share of machinery and equipment decreased, in other words, the share of the active part of fixed assets decreased.

The overspending of fixed assets amounted to:

ETC OC = 5787 – 4862*0,98 = 1022,24

This characterizes the fact that investments invested in fixed assets do not bring additional profit and indicates that the company needs to analyze the effectiveness of the use of fixed assets.

2.2 Analysis of the movement and condition of fixed assets

To conduct an analysis of the movement of fixed assets, the data presented in Table 2.2 are required.

Table 2.2 Movement of fixed assets of JSC "Vostok"

Name of fixed assets	At the beginning of the period	Received	dropped out	At the end of the period	Rates of growth
Building	634	1122	1756	277
Structures and transmission devices	477	477	100
cars and equipment	1965	505	702	1768	90
Vehicles	611	611	100
Production and household inventory	1171	1171	100
Other types of OF	4	4	100
Total	4862	1627	702	5787	119

Thus, in 2009, the enterprise received fixed assets for 1627 thousand rubles, and retired in the amount of 702 thousand rubles. In total for 2009, the growth rate of fixed assets amounted to 119%.

In terms of value, the most significant elements of the organization's fixed assets at the beginning of the period are: machinery and equipment (1965 thousand rubles) and production and household equipment (1171 thousand rubles), at the end of the year there was a change, so buildings became the most significant ( 1756 thousand rubles) and machinery and equipment (1768 thousand rubles).

The movement of fixed assets is characterized by the following indicators (Table 2.3).

Table 2.3. Indicators of the movement of fixed assets of JSC "Vostok"

Thus, in general, the renewal rate for the enterprise is high. It shows that at the end of the year the share of new fixed assets is 28%, and the renewal period is short - 3 years. This suggests that fixed assets are updated on time and do not wear out. The growth rate (19%) is greater than the retirement rate (14%), which indicates that the increase in fixed assets covers their retirement.

The efficiency of the use of fixed assets largely depends on their technical condition. To characterize the technical condition of fixed assets, indicators such as the wear factor and the service life factor are used. These indicators are presented in Table 2.4.

Table 2.4. Service life and wear indicators of JSC "Vostok"

Name	Initial cost		Wear		Wear coefficient, %		Shelf life, %
Name	For the beginning of the year	At the end of the year	For the beginning of the year	At the end of the year	For the beginning of the year	At the end of the year	For the beginning of the year	At the end of the year
Buildings and constructions	1111	2233	1041	1072	94	48	6	52
cars and equipment	1965	1768	1392	1536	71	87	29	13
Vehicles	611	611	64	83	10,5	14	89,5	86
Other fixed assets	1175	1175	750	878	64	75	36	25
Total	4862	5787	3248	3569	67	62	33	38

The wear coefficient indicates a high level of moral and physical obsolescence of fixed assets, especially buildings and structures at the beginning of the year - 94%. During the year, fixed assets were updated, respectively, the depreciation coefficient improved its indicator by 5%. However, high rates of depreciation remain for machinery and equipment - 87% and other fixed assets - 75%.

Accordingly, the coefficients of validity indicate that fixed assets are heavily worn out. A high level of depreciation and a low level of serviceability indicate that fixed assets cannot be used with 100% production capacity and the company needs to further upgrade its technical equipment.

2.3 Analysis of the age composition of equipment

To analyze the age composition of fixed assets, we group them according to the terms of use table 2.5.

Table 2.5 Data for the analysis of the age composition of fixed assets

The data in the table show that the main part of fixed assets are funds whose age is from 10 to 20 years - 44.6% of all fixed assets, including machinery and equipment (1263 thousand rubles), vehicles (611 thousand rubles .) and other fixed assets (708 thousand rubles). Buildings and structures fall on the oldest funds - from 20 years or more. The production and household inventory is the youngest indicator - up to 5 years and above.

Calculate the average age of the equipment:

T cf = [(0+5):2*0.168]+[(5+10):2*0.446]+[(10+20):2*0.194]+[(20+25):2*0.192] = = 11.15 years old.

Thus, the average age of fixed assets is 11 years, which also indicates a rather strong depreciation of funds.

2.4. Analysis of the security of the enterprise with fixed assets

All indicators characterizing the degree of use of equipment at the enterprise are equal to one, since the number of operating, installed and available equipment is the same. This positively characterizes the activity of the enterprise in relation to the use of production capacity.

The security of the enterprise with fixed production assets is assessed in accordance with the production program of the enterprise. In accordance with the development program for 2009, the production capacity should be 16,590 thousand rubles, while the actual volume of production amounted to 14,695 thousand rubles.

Let's determine the overall utilization rate of the production capacity of the enterprise:

14695:16590*100 = 88,6%

This suggests that with the maximum possible production volume of 16,590 thousand rubles, only 88.6% of the total planned amount was completed. This is caused by the depreciation of the active part of the funds by equipment downtime for unscheduled repairs.

The actual fund of working time in 2009 amounted to 31698 hours (16 units * 249 days * 8 hours - 100 hours of planned downtime - 74 hours of unscheduled downtime).

Planned working time fund = 31772 hours

Let's calculate the extensive coefficient of production capacity utilization:

31698/31772=99,77%

According to this ratio, production capacity is used at 99.77% due to unplanned downtime associated with the repair of fixed assets.

One of the indicators of the security of the enterprise with the main production assets is the indicators of capital-labor ratio and technical equipment of labor.

Table 2.6. Calculation of capital-labor ratio and technical equipment of labor

According to Table 2.6, the capital-labor ratio increased by 12.8%. This is due to an increase in the total cost of fixed assets in the enterprise. The technical armament of labor decreased by 6% due to the reduction in the total cost of the active part of fixed assets.

2.5 Analysis of the intensity and efficiency of the use of fixed assets. Factor analysis of capital productivity and capital profitability.

An indicator characterizing the use of equipment over time is the coefficient of extensiveness, and it is defined as the ratio of the actual time worked to the time funds (table 2.7)

Table 2.7. Analysis of the extensive use of the organization's equipment.

Indicators	2008		2009		Deviation
Indicators	Calculation	Indicator value	Calculation	Indicator value	Deviation
1.Calendar fund, thousand machine hours.	3662415	131760	3652416	140160	+8400
2. Average annual number of operating equipment, units	15	16	+1
3. Regime fund, thousand machine hours.	250815	30000	249816	31872	+1872
4. Scheduled repair time, thousand hours.	100	100
5. Planned fund, thousand machine hours.	30000-100	29900	31872-100	31772	+1872
6. Unscheduled downtime	65	74	+9
7. Actual fund, thousand machine hours.	29900-65	29835	31772-74	31698	+1863
8. Equipment utilization rates over time: To the calendar fund (page 7 / page 1)	29835/131760	0,2264	31698/140160	0,2262	-0,0002
- to the regime fund (p. 7 / p. 3)	29835/30000	0,9945	31698/31872	0,9945	0
- to real fund (p.7/: p.5)	29835/29900	0,9978	31698/31772	0,9976	-0,0002

The overall coefficient of extensiveness can be calculated as the arithmetic mean of all coefficients of extensive use of equipment, which for the 2008 period will be:

(0,2264+0,9945+0,9978)/3 = 0,7395

and for 2009:

(0,2262+0,9945+0,9976)/3 = 0,7394

According to table 2.7. the calendar and regime fund of time increased by 8400 and 1872 machine hours, respectively, due to the commissioning of a new piece of equipment. Unscheduled downtime increased by 9 hours and as a result of all this, the actual time fund increased by 1863 machine hours.

The coefficients of use of the equipment have not changed much over time, which characterizes the stability of the equipment.

Table 2.8. Organizational equipment usage data

Indicator	Previous		Change (+/-)
Indicator	Previous		absolute	relative, %
1. The volume of production of goods, thousand rubles. V	14345	14695	+350	+2,44
2. Quantity of equipment, units	15	16	+1	+6,7
2.1.including operating equipment, To	15	16	+1	+6,7
3. Annual productivity of a unit of operating equipment, thousand rubles. (p.1/p.2.1),	956,33	918,44	-37,89	-4
4.Fund of operating time of all equipment, thousand machine hours.
4.1. planned	29900	31772	+1872	+6,3
4.2. actual, T	29835	31698	+1863	+6,2
4.3. units of equipment, thousand machine-hours. (p.4.2 /p.2.1)	1989	1981	-8	-0,4
5. Average hourly output of a piece of equipment, thousand rubles.
5.1. planned (p. 3 / p. 4.1).	0,032	0,029	-0,003	-9,4
5.2. actual (page 3/page 4.2). *V H*	0,032	0,029	-0,003	-9,4
6. Coefficient of extensiveness	0,7395		-0,0001	-0,01
7.Intensity factor (p.5.2/p.5.1)	1	1	0	0
8.Integral load factor (p.6*p.7)	0,7395		-0,0001	-0,01

The table data showed that the average hourly production at the enterprise decreased by 9.4%, which negatively reflects the efficiency of equipment use.

The data in Table 2.8 make it possible to identify the impact of changes in the number of operating equipment, the duration of the operation of a piece of equipment and its productivity in the previous (PP) and current (TP) periods on the volume of production of goods, where the volume of production of goods ( V ) is calculated as the product of the number of operating equipment ( To ) on the fund of the operating time of all equipment ( T ) and on the average hourly output of a piece of equipment ( V Ch. ).

Table 2.9. Factor analysis of the impact of the efficiency of equipment use on the change in the volume of production of goods

Factors	Calculation of the level of influence		The level of influence on the volume of production of goods, thousand rubles.	Structure of factors
Factors	Algorithm	Digital calculation		Structure of factors
1. Change in the number of operating equipment	(To TP - To PP)* T PP V H PP	(16-15)29835 0,032	954,72
2.Change of the extensive load	(T TP - T PP)* * To TP * V H PP	(31698-29835)16 0.032	953,86
3. Change in intense load	( V H TP - V H PP )* * To TP * T TP	(0,0289-0,032)*16	-1572,221
Total	V TP - V PP	14695-14345	350 9

According to this table, an increase in existing equipment by one unit led to an increase in production by 954.72 thousand rubles. An increase in the extensive load (that is, an increase in the actual fund of time) by 1863 machine hours led to an increase in production by 953.86 thousand rubles. The reduction in intensive workload (that is, the reduction in average hourly output) led to a reduction in production volumes by 1572 thousand rubles.

The efficiency of using fixed assets is characterized by indicators of capital productivity (table 2.10), capital intensity, profitability, relative savings, increasing the volume of production of goods, increasing labor productivity, reducing the cost of goods and the cost of reproducing fixed assets, increasing the service life of labor tools.

Table 2.10. Data for calculating return on assets.

Indicator	2008	year 2009	Change (+,-)	Change, %
Volume of production, thousand rubles	14345	14695	+350	+2,4
OPF, thousand rubles	4862	5787	+925	+19
Active part, thousand rubles	1965	1768	-197	-10
Oud. active part weight, in %	0,4042	0,3055	-0,0987	24,4
return on assets	2,95	2,54	-0,41	13,89
Return on assets of the active part	7,3	8,3	+1	13,69

According to table 2.10, the return on assets decreased by 0.41, this was caused by a disproportionate increase in the cost of fixed assets and production volumes.

Let us determine the influence of first-order factors on the change in capital productivity by the method of chain substitutions:

FO OPF = VP

First staging:

Change in capital productivity due to changes in production volumes

∆FO OPF ∆VP = VP 1 = 14695/4862 = 3,022 (3,022-2,95 = 0,072)

Change in capital productivity due to changes in the cost of fixed production assets:

∆FO OPF ∆OPF = VP 1 = 14695/5787 = 2,54 (2,54-3,022 = -0,482)

Balance of deviations: 0.072-0.482 = - 0.41

∆FO OPF = 2.54-2.95 = -0.41

According to calculations, an increase in production by 350 thousand rubles. affected the increase in capital productivity by 0.072, but the increase in the cost of fixed assets led to a decrease in capital productivity by 0.482.

Let us determine the impact on the change in the efficiency of the use of fixed assets of the capital productivity of the active part and the structure of fixed assets (second-order factors).

FO OPF \u003d FO of the active part of the OPF * The share of the active part of the OPF.

Using the method of absolute differences, we determine the influence of factors:

The specific gravity of the active part of the BPF \u003d (0.3055-0.4042) * 7.3 \u003d -0.72051

FD of the active part of the OPF \u003d 0.3055 * (8.3-7.3) \u003d +0.3055

Balance of deviations = -0.721 + 0.3055 = - 0.41

∆FO OPF = 2.54-2.95 = -0.41

Thus, the decrease in the active part of fixed assets led to a reduction in the return on assets by 0.721, and the increase in the return on assets of the active part led to an increase in the return on assets of fixed assets by 0.3055.

Let us determine the influence of individual factors on the change in the volume of output (factors of the third order).

Output \u003d FO OPF * OPF

Product output \u003d FO OPF of the active part * Active part of the OPF

Output = OPF * specific gravity of the active part of the OPF * FO OPF of the active part.

Change in output due to the cost of OPF = (5787-4862) * 0.4042 * 7.3 = +2730

Change in output due to a change in the specific weight of the active part = 5787 * (0.3055-0.4042) * 7.3 = -4167.15

Change in output due to the return on assets of the active part of the OPF \u003d 5787 * 0.3055 * (8.3-7.3) \u003d +1768

Balance of deviations: 2730-4167 + 1768 = 331 (error 19 thousand rubles)

From the calculations carried out it follows:

The return on assets of the OPF decreased in the reporting year compared to the previous one by 0.41 under the influence of the following factors:

OPF cost by -0.482;

Production volume by +0.072;

The specific gravity of the active part of the BPF by -0.72051;

Return on assets of the active part by + 0.3055.

2. output increased in the reporting year compared to the previous year by 350 thousand rubles. influenced by the following factors:

The most general indicator of the effectiveness of the use of fixed assets is the return on assets (table 2.11).

Table 2.11 Data for analysis of return on equity.

Continuation of table 2.11

According to table 2.11, the return on equity decreased by 4.68%, which was caused by a disproportionate increase in profits and the cost of fixed assets. The return on sales also declined. In order to find out how much each factor influenced the change in capital productivity, we will conduct a factor analysis.

Ros \u003d FO * D rp * Rob

Change in return on equity due to:

Return on assets of fixed assets:

∆ Ros \u003d ∆FO * D rp * Rob \u003d (2.54-2.95) * 1.2 * 10.66 \u003d - 5.24

Shares of sold products in its total output

∆ Rs \u003d FO 1 * ∆ D rp * Rob \u003d 2.54 * (1.25-1.2) * 10.66 \u003d 1.34

Profitability of sales:

∆ Ros \u003d FO 1 * D rp1 * ∆ Rob \u003d 2.54 * 1.25 * (10.49-10.66) \u003d - 0.54

Balance of deviations = -5.24+1.34-0.54 = -4.44 (error = 0.24).

Thus, the decrease in return on assets by 4.64% was caused by a decrease in capital productivity by 0.41, an increase in the share of sold products in the total volume of its output by 0.05 and a decrease in return on sales by 0.17%.

Directions for the search for reserves to increase the efficiency of the use of fixed assets

According to the analysis, the company's fixed assets increased in 2009 by 925 thousand rubles, or 7.43%. This was due to the commissioning of new equipment in the amount of 505 thousand rubles and the acquisition of a property in the amount of 1122 thousand rubles. At the end of the year, buildings accounted for the largest share - 30.34%, and machinery and equipment - 30.55%.

It should be noted that in 2009 there was a reduction in the active part of fixed assets in the amount of 197 thousand rubles.

The overspending of fixed assets amounted to 1022.24 thousand rubles. This is due to the fact that the main part of the increase in fixed assets in 2009 is occupied by buildings, and this is an expensive and inactive type of fixed assets.

Movement coefficients positively characterize the renewal of fixed assets. In 2009, the renewal rate was 28% and the coverage rate is greater than the retirement rate.

The condition coefficients show that fixed assets are heavily worn out. Thus, at the end of 2009, the wear rate was 62%, which is 5% less than at the beginning of the year. But the depreciation of the active part of fixed assets is very high - 87%. This suggests that the enterprise cannot operate at full production capacity.

Analysis of the age composition of fixed assets showed that the average age of funds was 11 years. This also indicates a strong depreciation of funds at the enterprise.

The overall capacity utilization rate says that with the maximum possible production of 16590, only 88.6% is completed, the reason for which is primarily the wear and tear of the equipment.

The extensive coefficient of production capacity utilization shows that despite the strong deterioration of the equipment, the actual time fund of the equipment almost corresponds to the planned one.

The capital-labor ratio in 2009 increased by 12.18%. This indicates that the company's employees are better equipped with fixed assets than in 2008, but the technical equipment of labor shows that the share of the active part of the equipment per person has decreased by 6%.

An analysis of the indicators of extensive and intensive use of equipment shows that the enterprise has reduced the average hourly production of equipment by 9.4%, which negatively reflects the efficiency of equipment use.

Factor analysis of the impact of the efficiency of equipment use on the change in the volume of production of goods showed that an increase in existing equipment by one unit led to an increase in production by 954.72 thousand rubles. An increase in the extensive load (that is, an increase in the actual fund of time) by 1863 machine hours led to an increase in production by 953.86 thousand rubles. The reduction in intensive workload (that is, the reduction in average hourly output) led to a reduction in production volumes by 1572 thousand rubles.

Therefore, further actions of the organization should be aimed at increasing the average hourly production of equipment.

The results of the capital productivity analysis are as follows:

The return on assets of fixed assets decreased in the reporting year compared to the previous year by 0.41 under the influence of the following factors: the reduction in the cost of fixed assets led to a decrease in capital productivity by 0.482; increase in production volume led to an increase in capital productivity by 0.072; the reduction in the share of the active part of fixed assets led to a decrease in the return on assets by 0.72051 and an increase in the return on assets of the active part by 0.3055 led to an increase in the return on assets of fixed assets.

Production output increased in the reporting year compared to the previous year by 350 thousand rubles. influenced by the following factors:

The cost of OPF by +2730 thousand rubles;

The specific weight of the active part of the BPF by -4167.15 thousand rubles;

The return on assets of the active part of the OPF by +1768 thousand rubles.

Return on equity decreased by 4.4% due to a decrease in capital productivity and a reduction in the profitability of sales.

In conclusion, the analysis determines the direction of the search for reserves to increase output and return on assets. They can be the commissioning of new equipment, the reduction of whole-day and intra-shift downtime, an increase in the shift ratio of equipment, and its more intensive use.

Based on the results of the analysis, it can be concluded that the main direction for increasing the efficiency of fixed assets can be an increase in the active part of fixed assets, namely the introduction of new equipment, which should replace the old worn-out one and by increasing the average hourly production of equipment.

To do this, it is necessary to conduct a detailed assessment of each type of equipment, determine the possibilities for their further use and compare with the performance of new equipment.

For example, with an increase in the number of equipment by 2 units, the reserve for increasing output according to the level of 2009 will be 1836.88 thousand rubles (2 * 918.44 thousand rubles).

In order to determine the reserve for increasing output by increasing the average hourly output of equipment, it is first necessary to identify the possibilities for the latter to grow through the renewal and modernization of equipment, its more intensive use, the introduction of scientific and technological progress, etc.

Conclusion

Objects of fixed assets form the basis of any production, during which products are created, services are provided and work is performed. Fixed assets occupy the main share in the total amount of the fixed capital of an economic entity. The final results of the activity of an economic entity largely depend on their quantity, cost, qualitative state, efficiency of use.

Fixed assets are the material and technical base of production. The production capacity of the enterprise and the level of technical equipment of labor depend on their volume.

List of sources used

1. Comprehensive economic analysis of economic activity: Textbook /A.I.Alekseeva, Yu.V.Vasiliev, A.V., Maleeva, L.I.Ushvitsky. - M.: Finance and statistics, 2006. - 672p.

2. Savitskaya G.V. Analysis of the economic activity of the enterprise: Textbook. – 5th ed., revised. and additional - M.: Infra-M, 2009. - 536 p.

3. Pyastolov S.M. Analysis of the financial and economic activities of the enterprise: Textbook / Sergei Mikhailovich Pyastolov. - 3rd ed., erased. - M.: Publishing Center "Academy", 2004. - 336 p.

4. Melnik M.V., Gerasimova E.B. Analysis of the financial and economic activities of the enterprise: Textbook. -M.: FORUM: INFRA - M, 2008. - p.192.

5. Sheremet A.D. Comprehensive analysis of economic activity. - M.: INFRA - M, 2006. - 415s.

6. Sklyarenko V.K., Prudnikov V.M. Enterprise economy. – M.: INFRA-M, 2005. -208 p.

7. Berdnikova T.B. Analysis and diagnostics of the financial and economic activities of the enterprise: Proc. Benefit. – M.: INFRA-M, 2005. – 215 p.

8. Marenkov N.L., Veselova T.N. Economic analysis. Series "Higher Education". Rostov-on-Don: Phoenix, 2004. -416 p.

9. Khotinskaya G.I., Kharitonova T.V. Analysis of the economic activity of the enterprise. Moscow: Business and Service, 2004.

10. Bakanov M. I., Melnik M. V., Sheremet A. D. Theory of economic analysis. Textbook. / Ed. M. I. Bakanova. - 5th ed., revised. and additional - M.: Finance and statistics, 2005, - 536 p.

11. Sklyarenko V.K., Prudnikov V.M. Economics of the enterprise, p.68.

12. Savitskaya G.V. Analysis of the economic activity of the enterprise, 2009 p. 184

13. A.I. Alekseeva and others. Comprehensive economic analysis of economic activity, p. 413.

14. A.I. Alekseeva and others. Comprehensive economic analysis of economic activity, p. 422.

15. Sheremet A.D. Comprehensive analysis of economic activity, p. 227.

16. A.I. Alekseeva and others. Comprehensive economic analysis of economic activity, p. 432.

17. A.A. Kanke, I.P. Koshevaya / Analysis of the financial and economic activities of the enterprise, p. 123

18. Marenkov N.L., Veselova T.N. Economic analysis, p.125.

19. Note: the error was 14 thousand rubles.

Fixed assets - one of the most important factors of any production. Their condition and effective use directly affect the final results of the economic activity of enterprises. The rational use of fixed assets and production capacities of the enterprise contributes to the improvement of all technical and economic indicators, including an increase in output, a decrease in its cost, and the labor intensity of manufacturing.

The analysis should take into account the laws of system development, since each technological stage or economic structure has its growth limits determined by technological systems. The efficiency of the use of fixed assets (technological systems) is determined by their "place" on the 5-shaped curve of development and the position of goods on the market. Various combinations of these two parameters characterize well-defined ratios of results and costs.

The main directions (topics) of the analysis of fixed assets and the corresponding tasks to be solved within each direction are shown in Fig. 2.

The choice of areas of analysis and analytical tasks to be solved is determined by the needs of management. Analysis of the structural dynamics of fixed assets, investment analysis are the content of financial analysis. Evaluation of the efficiency of the use of fixed assets and the costs of their operation refers to management analysis, but there is no clear boundary between these types of analysis.

Main directions (topics) of analysis	Analysis tasks
Analysis of the structural dynamics of fixed assets	Assessment of the size and structure of capital investments in fixed assets Determining the nature and extent of the impact of changes in the value of fixed assets on the financial position of the enterprise and the balance sheet structure
Analysis of the efficiency of the use of fixed assets	Analysis of the movement of fixed assets Analysis of indicators of the efficiency of the use of fixed assets Analysis of the use of equipment operation time Integral assessment of the use of equipment
Cost-effectiveness analysis for the maintenance and operation of equipment	Analysis of overhaul costs Analysis of current repairs costs Analysis of the relationship between production volume, profit and equipment operation costs
Analysis of the effectiveness of investments in fixed assets	Evaluation of the effectiveness of capital investments Evaluation of the effectiveness of attracting loans for investment

Rice. 2. The main directions and tasks of the analysis of fixed assets

Cost analysis for the maintenance and operation of equipment is an integral part of the analysis of the cost of production.

The methodology for analyzing fixed assets is aimed at choosing the best option for their use. Therefore, the main features of the analysis are 1) the variability of decisions on the use of fixed assets and 2) focus on the future.

Prospective analysis is the main type of investment analysis, which should be preceded by an analysis of fixed assets available on the balance sheet and the effectiveness of their use.

The quality of the analysis depends on the reliability of information, the quality of accounting, the smoothness of registering transactions with fixed assets and the accuracy of assigning objects to accounting classification groups, the reliability of inventory records, the development and maintenance of analytical accounting registers. Information sources of analysis:

F.11 "Report on the presence and movement of fixed assets -,

F. BM "Balance of production capacity";

F. No. 7-f "Report on stocks of uninstalled equipment

Inventory cards of accounting of fixed assets.

The possibilities of analyzing fixed assets at enterprises are limited by the low level of organization of operational and technical accounting of the time of work and downtime of equipment, their productivity and degree of utilization.

A feature of the analysis of fixed assets is its multi-level nature. It is important to highlight the level of influence of factors and, in accordance with this, choose models and methods of analysis.

The ultimate goal of the analysis of fixed assets, regardless of the industry of the enterprise, is to identify opportunities to expand output and sales without additional attraction of resources or to determine the need to upgrade or expand production capacity.

The tasks of analyzing the use of technical means of labor in enterprises are:

studying the composition and dynamics of fixed assets (funds), the technical condition and rate of renewal of their active part (working machines, equipment, instruments, vehicles), technical re-equipment and reconstruction of the enterprise, the introduction of new technology, modernization and replacement of obsolete equipment;

determination of indicators of the use of production capacity and fixed production assets - capital productivity and capital intensity, as well as factors affecting them;

identification of the impact of the use of labor tools on the volume of production, the cost of production and other indicators;

establishing the degree of efficiency of the use of labor tools, characterizing the extensiveness and intensity of the work of the most important groups of equipment.

The main production assets have a decisive place in the economy of industrial production. Improving their use is of paramount importance to meet the task of mastering the volume of work and increasing production efficiency.

The analysis usually begins with a study of the volume of fixed assets, their dynamics and structure. The structure of fixed assets is understood as the ratio of the cost of individual groups of fixed production assets, which varies depending on the degree and nature of the technical equipment of construction organizations and their specialization.

In accordance with the current classification, fixed assets include production and non-production facilities.

The former include fixed assets for industrial, construction, agricultural purposes, road transport, communications, trade and other activities of material production. Non-productive fixed assets are intended to serve the needs of housing and communal services, health care, education, and culture.

The structure of fixed assets is determined by the specifics of the industry and reflects the production and technical characteristics of enterprises associated with an unequal level of concentration, specialization features, forms and methods of organizing production.

When analyzing the structure of funds, the ratio of the active and passive part is found out. The active part of the funds directly affects the object of labor (working machines and equipment). The passive part is formed by funds that create conditions for the implementation of the production process (buildings, warehouses, vehicles, measuring instruments and devices, etc.).

Let's consider the structure of the main production assets of SUE MarPiK for the last four years in order to improve it and determine the directions of future capital investments.

Table 5

Dynamics of the structure of fixed production assets (at the end of the year)

Indicators


2. Structures
3. Machinery and equipment
4. Vehicles
5. Tools and households. inventory

The data in Table 5 indicate that the structure of fixed assets of the enterprise in the period under review has undergone significant changes. The total cost of fixed production assets at the enterprise increased by 792 thousand rubles. or by 11.8% for 2002-2005.

In 2005, the share of the passive part of funds - buildings and structures decreases (by 10.3% compared to 2002) and the share of the active part of fixed assets (for example, machinery and equipment) grows (by 2.7% compared to 2002), which is evaluated positively in the work of the organization, since qualitative and quantitative changes in the composition of fixed production assets should be carried out in the direction of the growth of the active part of the means of labor - machines and mechanisms.

For these purposes, the organization takes measures to ensure technical, organizational and economic transformations. The change in the structure also depended on the receipt, disposal and renewal of fixed production assets; on the degree of concentration of production capacities (machines and mechanisms).

The enterprise is characterized by a high proportion of buildings in the structure of fixed assets, and over the course of three years, the weight of buildings decreased from 45% in 2003 to 34.5% in 2005. In 2003, the proportion of buildings slightly increased from 44.8% in 2002 to 45%, this is due to the revaluation of fixed assets, as well as the commissioning of new facilities.

Graphically, the change in the structure of fixed assets of the organization is shown in Fig.3.

Fig.3.

In 2004, the share of the passive part of assets - buildings and structures (by 5.5% compared to 2003) is decreasing, and the share of the active part of fixed assets - machinery and equipment is increasing. The share of machinery and equipment increased from 26.3% in 2002 to 34.3% in 2004.

In the dynamics of the structure of fixed assets, an increase in the share of vehicles over the period is noticeable - their share in comparison with 2002 increased from 4.7% to 6.3% in 2005.

Such a measurement of ratios is associated, first of all, with an increase in the wear and tear of transport, its obsolescence, which indicates a deterioration in the technical equipment of the enterprise. The rate of depreciation deductions also affects - it is much lower for buildings than for vehicles.

The change in the structure also depended on the receipt, disposal and renewal of fixed production assets; on the degree of concentration of production capacities (machines and mechanisms).

To analyze the efficiency of the use of fixed assets, it is important to take them into account in physical terms, which is necessary to determine the quantity and production capacity of the organization's fixed production assets. The quantitative and cost composition of MarPiK's fixed assets is presented in Appendix 1.

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INTRODUCTION………………………………………………………………………………3
SECTION 1 THEORETICAL FOUNDATIONS FOR THE USE OF FIXED ASSETS AT THE ENTERPRISE…..………………………………………………………….5
1.1. Essence of fixed assets…………………………………………………………………………………………………………………………………………………………………………………………………………………………………5
1.2. Accounting and evaluation of fixed assets………………………………………...8 1.3. The essence of planning and its application when using fixed assets………………………………………………………………………….10
SECTION 2 ANALYSIS OF FIXED ASSETS AND CALCULATION OF THE EFFICIENCY INDICATORS OF THEIR USE AT THE ENTERPRISE "POZHZASCHITA" FROM 2008 TO 2010.………………………………………………..15
2.1. Technical and economic characteristics of the enterprise…………….....15
2.2. Analysis of the composition, structure and technical condition of fixed assets.……………………………………………………………………………………..20
2.3. Analysis of the efficiency of the use of fixed assets…………………………………………………………………………………………………25
Section 3 directions to improve the efficient use of fixed assets and production capacities ...................................................................................................................................
3.1. Ways to improve the use of fixed assets………………..…29
3.2. Planned activities to increase income by the effective use of equipment in the enterprise……….…………..….33
CONCLUSIONS …………………………………………………………………………….....35
LIST OF USED LITERATURE………………………………………37
APPENDICES……………………………………………………………………………39

Analysis of fixed production assets. Analysis of the use of fixed production assets of the enterprise

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1.2 Functional-species classification and structure of fixed assets

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INTRODUCTION

Chapter 1 Technical and economic characteristics of the enterprise

1.1. General information about the enterprise

1.2. Provision of labor and material resources

1.3. The main economic and financial indicators of the enterprise

Chapter 2 Analysis of the use of fixed production assets of the enterprise

2.1 Analysis of the presence, structure and security of the enterprise with fixed assets of the enterprise

Table 8

2.2. Analysis of the efficiency and intensity of the use of fixed assets

2.3. Analysis of the use of the production capacity of the enterprise

2.4. Analysis of the use of technological equipment

2.5. Reserves for the improvement and use of fixed assets of the enterprise

Conclusion

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