The composition and structure of the OPF. The company's property consists of: fixed assets and other non-current assets, current assets and financial assets.

The total amount of non-current assets is calculated as a set of fixed assets of the company, intangible assets, investments in capital construction in progress, long-term financial investments in securities and in the authorized capital of other enterprises, other non-current assets. The most significant part of non-current assets are fixed assets that are on the balance sheet of the company and are in operation, in stock, on conservation, as well as leased to other companies.

Fixed assets - this is the monetary value of fixed assets as material assets with a long period of operation. Thus, fixed assets are part of the means of production, which fully or partially retains its natural form throughout the entire service life, transfers its value in parts to manufactured products and is reimbursed from the accumulated depreciation fund.

Fixed assets are divided into industrial-production and non-production. Industrial-production funds function in the sphere of material production, non-production-satisfy the everyday and cultural needs of people.

Non-production buildings include buildings of residential buildings, cultural and community institutions, their equipment, inventory. Non-productive fixed assets do not function in production, do not reproduce value in the product.

The share of fixed assets for non-production purposes is,

for example, in mechanical engineering about 15%.

The main production assets consist of a large number of various objects. They differ in purpose, service life, impact on production results. Therefore, there is a need for their classification. The classification of fixed production assets of mechanical engineering provides for the following subdivision:

1. Buildings (36%). These are production buildings of workshops, warehouses, production laboratories, etc., which create material conditions for labor and storage of material values. This group includes plant management buildings and other service premises.

2. Structures (6.3%). These are engineering and construction facilities that perform technical functions for servicing production: tunnels, bridges, flyovers, automobile and railways and etc.

3. Transfer devices (3.6%). All means by which electrical, mechanical and thermal energy is transmitted to working machines.

4. Machinery and equipment (49.8%). This group is subdivided into:

Power machines and equipment - objects intended for the generation and processing of energy (generators, turbines, electric motors, steam boilers, internal combustion engines, etc.);

Working machines and equipment - means of labor directly involved in the technological process, affecting the objects of labor, turning them into finished products;

Measuring and regulating instruments and devices, laboratory equipment;

Computer technology;

Other machines and equipment.

5. Vehicles (2.0%). Means for moving people and goods inside and outside the enterprise, but related to the enterprise (cars, electric locomotives, railway cars, electric cars, etc.).

6. Tools and technological equipment for long-term use.

7. Industrial and household equipment (work tables, workbenches, fences, fans, etc.).

8. Other fixed production assets.

The ratio between the amount of capital invested in individual groups of fixed assets is called their structure. The structure of the OPF depends on many factors and, above all, on the characteristics of a given production: the size of the enterprise, the technical level of production, the level of specialization, geographical location, and forms of organization of production.

At factories producing large-sized machines (turbines, boilers, heavy presses, etc.), the proportion of OPF invested in buildings, structures, handling equipment is greater than at factories producing small-sized machines.

The higher the technical level of production, all other things being equal, the greater the share of machinery and equipment, since their cost rises sharply. At factories with mass and large-scale production, as compared with factories with small-scale, single-piece production, as a rule, machinery and equipment have a higher share, buildings and inventory have a lower one.

Progressive changes in the structure of the OPF depend primarily on the improvement of tools, machines and mechanisms.

Methods for estimating the BPF. Accounting and evaluation of fixed production assets are carried out in kind (pieces, tons, kilometers, etc.) and cost (rubles) forms.

Score in natural form is needed to calculate production capacities, to develop equipment balances, to determine the degree of use of the BPF.

It is customary to call production capacity the maximum amount of products that can be obtained from any production link with the best use of all available resources. The initial documents for determining production capacities are passports of equipment, workplaces, enterprises, which contain a complete list of its production and operational indicators.

Cost the estimate is used to determine the total value of the OPF, their structure, dynamics, and the amount of depreciation included in the cost of products.

There are several types of OPF valuation:

At the initial cost (Fp);

By replacement cost (Fv);

At residual value (original or replacement cost, taking into account depreciation) (Fost).

Accounting for fixed assets at historical cost is carried out at the price of their acquisition or manufacture, taking into account the costs of delivery, storage and installation on site.

All fixed assets acquired by the company are recorded on its balance sheet at full cost, which is also called the balance sheet.

The economic significance of this valuation method lies in the fact that in this way the initial (real) costs of the OPF are identified.

The disadvantage of the method is the same (homogeneous) BPF produced, purchased and installed in different time, are listed on the balance sheets at different prices. This does not make it possible to compare the value of the OPF for different objects, to correctly determine the amount of depreciation, the cost of manufactured products.

In this regard, OPF are evaluated at the replacement cost, which shows the cost of producing OPF in modern conditions, i.e., shows the amount of costs required to purchase or manufacture currently available OPF at modern prices.

At present, with a high level of inflation, there is a need for periodic revaluation of fixed assets and determination of their replacement cost, corresponding to real economic conditions. Residual value (original or replacement cost, taking into account depreciation) shows the value of the OPF that has not yet been transferred to the manufactured product.

where k a - depreciation rate (%);

t u - period of use of fixed assets (years).

Depreciation of the OPF. OPF in the production process are subject to material (physical) and obsolescence, the consequences of which must be taken into account.

Physical wear and tear, that is, the loss of consumer value (the usefulness of a thing) of the OPF, occurs both during the functioning of the OPF and during

their inaction (destruction of the building under the influence of atmospheric conditions, corrosion, etc.).

The amount of physical depreciation of fixed assets depends on many reasons: the degree of load, the quality of the means of labor, the correct assembly and installation, the qualifications of workers, protection from external conditions, etc.

In addition to the physical depreciation of the OPF, there is also their obsolescence, the essence of which is that what one or another type of OPF, even before its complete physical wear and tear, is depreciated.

The main cause of obsolescence is an increase in the productivity of the resources used while reducing their costs per unit of output.

Increasing labor productivity while reducing the cost of wages in the unit cost of production causes obsolescence of the so-called first kind, the value of which can be determined as follows

,

where q is the annual growth rate of labor productivity, %;

t - the period of time from the moment of manufacture of the BMA to the calculation of MI.

Obsolescence of the second kind is due to the use in production of more advanced equipment, technological processes, better organization of production. Moreover, their use should give a relative reduction in the cost of production.

,

where Tst, Tn - economic service life of obsolete and new equipment;

qst, qn - annual productivity of obsolete and new equipment;

Fp.st, Fp.n - the initial cost of obsolete and new equipment.

Using outdated technology firms spend more labor time, materials per unit of output. The cost of similar products manufactured on obsolete equipment is higher than on new one. Moreover, a relative increase in the cost of long-term use of obsolete equipment leads to losses that significantly exceed the cost of obsolete equipment.

OPF depreciation. Cash compensation for depreciation of fixed assets is made by depreciation. Depreciation is a gradual process

transferring the value of fixed assets to manufactured products in order to form a special depreciation fund of funds for the subsequent restoration (renovation) of fixed assets.

Depreciation charges are included in the cost of manufactured products. The initial data for calculating the amount of depreciation deductions are:

The amount of initial costs for fixed assets;

amortization period.

The amortization period is the duration of the operation of the BPF in years, established taking into account:

Moral and physical deterioration;

The level of use of OPF in production;

Demand and supply for capital resources;

Economic feasibility of modernization and overhaul.

In general, the amount of annual depreciation deductions is determined

,

where F l - liquidation value OPF;

T a - depreciation period.

With the movement of fixed assets during the planning period - a year (disposal, purchase, creation), the average annual cost of the OPF is calculated. This indicator is then used in all calculations.

,

where r is the number of months worked by the entering or leaving OPF,

F p.vv, F p.vyb - OPF introduced and withdrawn during the year,

Ф p.n. - the cost of OPF at the beginning of the year.

In practical work, depreciation rates are used to determine the annual amount of depreciation. The depreciation rate is the annual percentage of reimbursement of the cost of the OPF established in a planned manner.

Various methods of depreciation of the fixed assets are used. Under the conditions of the previously operating economic mechanism, the traditional method was used, which provided for the centralized establishment of the terms of the depreciation period (depreciation rate) for all types of fixed assets operating in the country. The deductions were made in equal installments throughout the entire period.

In all countries with developed market economies, accelerated depreciation methods are used.

There are two main ways to accelerate the depreciation of fixed capital.

The first way is to artificially reduce the duration of depreciation periods and, accordingly, increase annual depreciation rates. For example, in the USA, to stimulate the inflow of capital investments in the military-industrial complex, a five-year depreciation period for fixed capital was used. This allowed firms in the first five years to return the invested capital in the form of a sinking fund. In addition, during this period, due to high depreciation deductions, the amount of profit subject to tax decreases, and, consequently, the amount of the tax itself. Accelerated depreciation benefits are sometimes rightly compared to an interest-free loan.

A short depreciation period does not and should not correspond to the actual life of the equipment before write-off.

The amount of depreciation, calculated according to the norms of the cost of the OPF, means only the upper limit of annual deductions. Depending on the financial situation, within this amount, the company may charge a smaller amount of depreciation.

The second way is that, without reducing the standard service life established by the state, individual firms are allowed to depreciate deductions in increased amounts in the first years compared to the uniform method, with a corresponding decrease in subsequent years.

Various methods of accelerated depreciation are used as special ones, for example, the declining balance method (double rate, one and a half, etc.). At the same time, the annual depreciation rate is twice as high as the annual depreciation rate with a straight-line method for the same standard service life.

For example, with a standard service life of 10 years, the annual depreciation rate will be 20% instead of 10% with a straight-line method, that is, twice as much. But the annual depreciation amounts using this rate are determined not from the initial cost of the OPF, which is unchanged during the entire depreciation period, but from the gradually decreasing under-depreciated cost. Therefore, the annual depreciation amounts are

gradually decrease with the increase in the service life of the means of labor. If a tool costs 2000 rubles, with a ten-year standard service life, the annual depreciation amounts will be: in the first year 400 rubles, in the second - 320 rubles, in the third - 256 rubles. etc. For the fifth year, deductions will amount to only 164 rubles.

In some cases, a method is used that combines progressive and regressive depreciation systems. In the first year or two of the development of new technology, a low depreciation rate is practiced, and then its annual rate increases sharply, and in subsequent years depreciation is carried out according to the regressive system. This method of depreciation is advisable to apply when introducing expensive complex equipment with a long period of adjustment and development.

Repair of fixed assets. One of the forms of reproduction of the fixed assets is a major overhaul, which compensates for the partial wear and tear of fixed assets by replacing worn-out structures and parts with more advanced and economical ones that improve the performance of reconstructed facilities.

At present, all firms, regardless of subordination and form of ownership, include the costs of all types of repair of fixed assets (current, capital) as part of the costs of production and sale of products (works, services). In this case, the company can independently choose the option of repair costs:

1. Immediately after its implementation. This option is advisable to use when repairing the BPF in an economic way, by the personnel of auxiliary shops;

2. From the repair fund created at the enterprise (cash reserve). While doing repair work contract method is preferable;

3. With subsequent monthly write-off for production costs. This option is applicable in case of a major overhaul by the tenant of leased (under the terms of the current lease) fixed assets.

Indicators of the level of use of the OPF

There are general and particular indicators.

The general ones include capital productivity and capital intensity. The return on assets shows the output per 1 ruble of OPF.

,

where N r - annual output in value terms (commodity, gross or net).

The reciprocal value of capital productivity is called capital intensity and shows the value of the main funds per 1 ruble of output.

.

In some cases, the indicator of profitability of fixed assets is used

.

Private indicators characterize the level of use of certain groups of fixed assets.

The coefficient of extensive use of equipment characterizes the level of its use over time. Determined for each group of the same type of equipment

,

where F f - actually worked time,

F pl - planned equipment operation time (regime or planned time fund).

The equipment shift ratio characterizes the degree of production intensification:

,

where f 1 , f 2 , f 3 - the number of actually worked out machine shifts in 1, 2, 3 shifts,

n - the total number of machines and equipment that the enterprise, shop has.

The coefficient of intensive use of equipment characterizes the level of use of equipment in terms of power and productivity:

,

technically justified norm of time per unit of production, Chakt - the actual time spent on the manufacture of a unit of production.

Integral coefficient of use of machinery and equipment:

.

Section 2. Formation of property and use of the main factors of production

Topic 2. Fixed assets of the enterprise

Practical work

Tasks for the development of methods for calculating the coefficients characterizing the structure of the main production assets of the enterprise

The basis of the characteristics of the composition and structure of fixed assets of the enterprise is the calculation of the coefficients of renewal, disposal and growth of fixed assets.

Task 1

Formulation of the problem:

The main production assets of the enterprise at the beginning of 2005 amounted to 3,000 thousand rubles. During the year, fixed assets were commissioned in the amount of 125 thousand rubles, and liquidated - in the amount of 25 thousand rubles. calculate the value of fixed assets at the end of the year.

Technology for solving the problem:

The cost of fixed production assets at the end of the year is the value of fixed assets at the beginning of the year, taking into account the changes that have occurred in their structure during this year:

where F to ;

F cc

F to– cost of fixed assets at the end of the year, rub.

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

F k \u003d 3000 + (125 - 25) \u003d 3100 thousand rubles.

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

Task 2

Formulation of the problem:

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

Technology for solving the problem:

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

Knowing the cost of fixed assets of the enterprise at the end of the year, as well as how much fixed assets were introduced, the coefficient of renewal of fixed assets can be calculated using the formula:

where F cc- the cost of introduced fixed assets, rub.;

F to– cost of fixed assets at the end of the year, rub.

The coefficient of renewal of fixed production assets will be:

Thus, over the year our company has undergone a 5% renewal of fixed production assets.

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

Task 3

Formulation of the problem:

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

Technology for solving the problem:

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

where F sel

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

Calculate the retirement rate of fixed production assets:

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

Answer : the retirement ratio of fixed assets is 0.1.

Task 4

Formulation of the problem:

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

Technology for solving the problem:

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

Substituting the data known from the condition, we get:

F prir \u003d 150 - 100 \u003d 50 thousand rubles.

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

Task 5

Formulation of the problem:

At the enterprise during the year, the increase in fixed production assets amounted to 80 thousand rubles. the value of fixed assets at the end of the year - 4000 thousand rubles. rub. Calculategrowth rate of fixed assets.

Technology for solving the problem:

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

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

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

F to– cost of fixed assets at the end of the year, rub.

Accordingly, the growth rate of fixed assets:

Answer : the increase in fixed assets amounted to 2%.

Tasks for conducting a valuation of fixed assets of an enterprise

Conducting a valuation of fixed assets involves determining the initial, replacement and residual value. In further calculations, the value of the average annual cost of fixed production assets may be needed.

Two methods can be used to calculate the average annual cost. According to the first method, the input and disposal of fixed production assets is timed to the beginning, and according to the second - to the end of the analyzed period.

Task 1

Formulation of the problem:

The cost of purchasing equipment is 90 thousand rubles, transport and installation costs - 10 thousand rubles. Start-up and commissioning of new equipment will cost the enterprise 5 thousand rubles. Determine the initial cost of the main production assets of the enterprise.

Technology for solving the problem:

Initial cost of fixed assets F p includes the cost of their acquisition C o taking into account the costs associated with the commissioning of a new object of fixed assets 3rd century. these costs include transport, installation and, if any, commissioning costs:

In our case, the initial cost of fixed assets will be equal to

F p= (90 + 10 + 5) = 105 thousand rubles.

Answer : the initial cost of fixed production assets is 105 thousand rubles.

Task 2

Formulation of the problem:

The initial cost of equipment for the enterprise is 100 thousand rubles. the period of operation of the equipment is 8 years. the average annual growth rate of labor productivity in the industry is 3%. Determine the replacement cost of fixed production assets.

Technology for solving the problem:

Replacement cost of fixed assets F restore calculated taking into account their revaluation:

where P neg - average annual growth rates of labor productivity in the industry;

t- the time between the years of issue and revaluation (for example, the year of issue is 2000, the year of revaluation is 2005, which means t= 5).

The replacement cost of fixed assets, taking into account their revaluation in our problem, is equal to:

Answer : the replacement cost of fixed production assets is 78,940 rubles.

Task 3

Formulation of the problem:

The initial cost of the main production assets of the enterprise is 100 thousand rubles. the period of operation of the equipment is 8 years. Determine the residual value of fixed production assets if the depreciation rate for this equipment is 10%.

Technology for solving the problem:

The initial cost, reduced by the value carried forward, is the residual value of fixed assets. F ost. Therefore, to solve this problem, we use the following formula:

where ON THE- the rate of depreciation;

t exp- the period of operation of fixed assets.

Substituting the data known from the problem statement, we obtain:

Answer : the residual value of fixed production assets is 20 thousand rubles.

Task 4

Formulation of the problem:

At the beginning of 2005, the cost of the company's fixed production assets was 7,825 thousand rubles. during the year, both commissioning and disposal of fixed assets were carried out four events. They are reflected in Table. one.

Technology for solving the problem:

The average annual cost of fixed production assets, timed to coincide with the beginning of the period, is calculated by the formula:

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

Fi- the cost of fixed production assets at the beginning of the i-th month, starting from February (i = 2) and ending in December (i = 12);

F to– cost of fixed assets at the end of the year, rub.

As is known from the conditions of the problem, the cost of fixed assets at the beginning of the year is 7825 thousand rubles.

To calculate the cost of fixed production assets at the end of the year, we determine what the increase in fixed assets is equal to. As mentioned above, it is calculated as the difference between newly introduced and liquidated funds. The cost of newly introduced fixed production assets is

F cc \u003d 60 + 80 + 100 + 15 \u003d 255 thousand rubles.

The cost of liquidated fixed production assets is

F vyb \u003d 3 + 8 + 10 + 7 \u003d 28 thousand rubles.

The increase in fixed assets, therefore, is

F prir = 255 - 28 = 227 thousand rubles.

The cost of fixed production assets at the end of the year is calculated using the formula (2):

F k \u003d 7825 + 227 \u003d 8052 thousand rubles.

The cost of fixed production assets at the beginning of February did not change, since there were no changes in their structure. So F 2 \u003d F n \u003d 7825 thousand rubles.

In March, fixed assets worth 60 thousand rubles were put into operation. and liquidated for 3 thousand rubles, therefore F 3\u003d 7825 + 60 - 3 \u003d 7882 thousand rubles.

Until June, there were no changes in the structure of fixed production assets, therefore F 4 \u003d F 5 \u003d 7882 thousand rubles.

In June, fixed assets worth 80 thousand rubles were put into operation. and liquidated - by 8 thousand rubles, therefore F 6 \u003d 7882 + 80 - 8 \u003d 7954 thousand rubles.

Similarly, we calculate the cost of fixed assets until the end of the year. Let's put this data in the table. 2:

Substituting the results of our calculations into formula (9), we obtain the value of the average annual cost of fixed production assets at the beginning of the year:

Answer : the average annual cost of fixed production assets dated to the beginning of the period amounted to 7962.25 thousand rubles.

Task 5

Formulation of the problem:

Based on the conditions of the previous task No. 4, calculate average annual cost fixed production assets, timed to the end of the period.

Technology for solving the problem:

The average annual cost of fixed production assets, timed to the end of the period, is calculated by the formula:

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

F sel– cost of retired (liquidated) fixed assets, rub.;

t1- the period of operation of the introduced fixed assets (for example, if new fixed assets were introduced from October 01 of the billing year, then with other equal conditions this year they worked for three months, that is, t 1 \u003d 3);

t2- the period of operation of the liquidated fixed assets (for example, if the liquidated fixed assets were decommissioned from July 01 of the billing year, then they worked out six months, that is, t 2 \u003d 6);

i=1,n, where n is the total number of measures to put fixed assets into operation;

j=1, m, where m is the total number of measures to liquidate fixed assets.

The algorithm for calculating the sums of products of the cost of fixed production assets (in thousand rubles) and the period of their work (in months) can be represented by a table.

Substituting the known values ​​into the formula for calculating the average annual cost of fixed assets at the end of the period, we obtain the following:

Answer : the average annual cost of fixed production assets dated to the end of the period is 7952.67 thousand rubles.

Comparing the results obtained during the calculation by the first and second methods (answers to tasks 4 and 5), we see that they differ by almost 10%. This is explained by the fact that when calculating the second method, the average annual cost deviates downward, since the average annual cost of all cash fixed assets participating in the process on a monthly basis is not taken into account, but only the cost of funds entered and written off from the balance sheet is taken into account.

Tasks for calculating depreciation rates and depreciation charges using modern methods

Depreciation in monetary form expresses the depreciation of fixed assets and is charged on production costs (cost) on the basis of depreciation rates.

Depreciation deductions for fixed assets are accrued from the first month following the month of acceptance of the object for accounting, and until the full repayment of the cost of the object or its write-off from accounting in connection with the termination of the right of ownership or other real right.

Task 1

Formulation of the problem:

linear (proportional) way.

Technology for solving the problem:

According to the linear (proportional) method, an equal depreciation rate is charged in any period of operation of fixed production assets.

The following formula is used to calculate the depreciation rate:

So, A \u003d 100 * 0.1 \u003d 10 thousand rubles.

Answer : the annual amount of depreciation deductions calculated using the straight-line method is 10 thousand rubles. per year for the entire period.

Task 2

Formulation of the problem:

The enterprise purchased an object of fixed production assets worth 100 thousand rubles. with a useful life of 10 years. Determine the annual depreciation amountreducing balance method.

Technology for solving the problem:

The method of declining balance of depreciation is otherwise called the accelerated method, since the main share of depreciation accounts for the first years of equipment service.

The calculation of the annual amount of depreciation is made on the basis of the residual value of fixed assets and the depreciation rate.

The basis for calculating the depreciation rate On the the accelerated method (with the value of the acceleration factor equal to 2) is the formula:

where i- the year for which depreciation is calculated, i=1, n (n is the amortization period);

A j- depreciation deductions for the period preceding the billing year.

For example, for the first year of the object's service life A 1 \u003d 100 * 0.2 \u003d 20 thousand rubles.; for the second, respectively, A 2 \u003d (100 - 20) * 0.2 \u003d 16 thousand rubles. etc.

For clarity, the results of the calculations are summarized in Table. 4.

With the non-linear method, depreciation charges are gradually reduced and there is no complete write-off of the cost of equipment or buildings. Therefore, if the residual value of the equipment has reached 20% of the original, then this amount is divided by the remaining useful life and written off evenly. In our example, as can be seen from the table, this happened in the eighth year of the useful life of the equipment: its residual value became less than 20% of the original value and amounted to 16.8 thousand rubles. This amount is divided by the remaining useful life (3 years) and written off evenly: 16.8/3 = 5.6 thousand rubles/year.

Answer : the annual amount of depreciation, calculated by the reducing balance method, is presented in Table. 4.

Task 3

Formulation of the problem:

The enterprise purchased an object of fixed production assets worth 100 thousand rubles. with a useful life of 10 years. Determine the annual depreciation amountby the sum of the number of years of useful life.

Technology for solving the problem:

The cost is written off , based on the initial cost of fixed assets and the annual ratio, where the numerator is the number of years remaining until the end of the life of the object, and the denominator is the conditional life of the object.

In our case, for equipment with a service life of 10 years, the conditional number of years will be T conditional = 1 + 2 + 3 + ... + 10 = 55 years.

The annual depreciation rate according to the write-off method based on the sum of the number of years of the useful life in the first year will be equal to H a \u003d 10/55 \u003d 18.2%; in the second year 16.4% and so on. Multiplying these values ​​by the initial cost of fixed assets, we obtain the amount of annual depreciation.

Let's present the results in Table. 5.

Answer : annual depreciation amounts calculated by the write-off method based on the sum of the number of years of the useful life are presented in Table. 5.

Task 4

Formulation of the problem:

The organization purchased a vehicle worth 150 thousand rubles. with an estimated mileage of 1500 thousand km. Mileage in the reporting period is 50 thousand km. Determine the amount of depreciation for the period in proportion to the volume of products (works).

Technology for solving the problem:

The annual depreciation rate in proportion to the volume of products (works) is calculated by the formula:

where About otch- the volume of products (works) in physical terms in the reporting period;

About amounts- the estimated volume of production (work) for the entire useful life of fixed assets.

The amount of depreciation deductions for the reporting period in proportion to the volume of products (works), calculated by multiplying the initial cost of fixed assets by the depreciation rate.

From the condition, the scope of work in the reporting period is 50 thousand km. The initial cost of the acquired item of fixed assets is 150 thousand rubles. Estimated volume of products (works) for the entire useful life: 1500 thousand km. Based on these initial data, we get: 150 . (50/1500) = 5 thousand rubles.

Answer : the amount of depreciation charges for the period, calculated in proportion to the volume of products (works), will be 5 thousand rubles

Task 5

Formulation of the problem:

Unit price is C about \u003d 6 thousand rubles.

The cost values ​​of 3 rem associated with maintaining this equipment in working condition are given in Table. 6.

Olimit the economically justified service life of the equipment.

Technology for solving the problem:

It is known that as the service life of fixed production assets increases, annual depreciation deductions decrease, as the depreciation rate changes H a. The longer the life of the equipment, the lower the depreciation. However, an increase in the service life of equipment is accompanied by an increase in the cost of its repair. The economically justified service life of the equipment is determined by that year (T eo), when total costs, i.e. annual depreciation charges ( A i. ) plus repair costs ( 3 rem) will be minimal.

In other words, the following condition must be met:

We take the ratio as the basis for calculating the depreciation rate

On the = 1/T. During service life T=1 year, the depreciation rate is 1, the total costs are 6 thousand rubles, with a service life T=2 year, the depreciation rate is 0.5, the total costs are 3 thousand rubles. As can be seen from the conditions of the problem, in the third year of operation, the total costs will be calculated as follows:

3 sum = 6 . 1/3 + 0.5 = 2.5 thousand rubles

The results of the remaining calculations are presented in tables.

Thus, the economically justified service life of the equipment T eo = 8 years, since during this period of operation the total costs are minimal (they are equal to 1.95 thousand rubles), and in the future they begin to increase.

Task 6

Formulation of the problem:

The company has equipment that is 9 years old. Determine the annual effective fund of the operating time of this equipment.

Technology for solving the problem:

As equipment ages, the potential for its operating time decreases, i.e., depending on the number of years of operation, the annual effective fund of equipment operation time decreases.

Annual effective fund of the operating time of a piece of equipment F teff in one shift with the age of up to 5 years does not change and is 1870 hours, where 0.1 is the proportion of time allotted for repairs. As the age of equipment increases, the annual fund of time decreases annually by 1.5% for equipment aged 6 to 10 years, by 2.0% for equipment aged 11 to 15 years and by 2.5% for equipment over 15 years old (according to Burbelo O. Statistical methods for assessing the potential of equipment // Bulletin of Statistics? 1992. No. 8).

where t f is the age of the equipment.

Given the above, the annual effective fund of the operating time of our equipment will be equal to 1758 hours:

Ф t eff= 1870 (1 - ) = 1758 h.

Answer : annual effective fund of equipment operation time 1758 h.

Task 7

Formulation of the problem:

The enterprise's equipment fleet consists of 30 units, of which 4-year-old equipment - 12 units; 12 years old - 12 units, 17 years old - 6 units. Determine the annual effective fund of the operating time of the equipment fleet.

Technology for solving the problem:

To calculate the annual effective fund of equipment operation time, we use the formula:

where F teff– annual effective fund of equipment operation time, in hours;

F tefi- the annual fund of the operating time of a piece of equipment I-th age group;

i=1, m(m is the number of age groups);

n i – number of pieces of equipment in I-th age group .

First, focusing on the explanations (18) given to task 6, we determine the annual fund of the operating time of a piece of equipment I-th age group F tefi:

t f = 4 years: F tefi= 1870 h.

t f = 12 years: Ф tefi = 1870 (1 - )=1655 hours

t f = 17 years: F tefi\u003d 1870 (1 - ) \u003d 1449 hours.

Now, using formula (19), we determine the annual effective fund of the operating time of all equipment:

F teff = 1870 X 12 + 1655 x 12 + 1449 x 6 = 50,994 hours

Answer : the annual effective fund of the equipment fleet is 50,994 hours.

Task 8

Formulation of the problem:

The enterprise's equipment fleet consists of 30 units, of which 4-year-old equipment - 12 units; 12 years old - 12 units, 17 years old - 6 units. Determine the annual effective fund of equipment fleet operating time based on the calculation of the average age of the equipment fleet.

Technology for solving the problem:

The annual fund of operating time of the equipment fleet in this problem is defined as the product of the annual fund of operating time of a piece of equipment of average age () on the number of pieces of equipment in the park n.

So, the average age of our equipment fleet:

Now we calculate the annual fund of the operating time of our equipment fleet:

F teff\u003d 1870 (1 -) x 30 \u003d 52,061 hours.

Let's compare the result with the one obtained from the calculation results of problem 7:

The resulting error was 2%, so the calculation is approved. An error of more than 2% is considered economically unjustified, and the calculation for such an error is not approved.

Answer : the annual effective fund of equipment fleet operating time is 52 061 h.

Tasks for evaluating the effectiveness of the use of fixed assets of the enterprise

The effectiveness of the use of fixed production assets is evaluated by general and particular indicators. The most general indicator reflecting the level of use of fixed production assets is capital productivity.

There are several methods for calculating return on assets. The most common is the method of calculating the cost of gross output, i.e., comparing the cost of gross output (VP) and the average annual cost of fixed production assets. However this method does not take into account the impact of material costs on the value of capital productivity. Other methods involve the use of: marketable products, own, net and conditionally net products, profits. Private indicators include the coefficients of extensive and intensive use of fixed production assets, the coefficient of integral use of fixed production assets, the shift ratio, etc.

Task 1

Formulation of the problem:

Equipment worth 20,000 thousand rubles was installed in the workshop. From May 1, equipment worth 30 thousand rubles was put into operation; Since November 1, equipment worth 25 thousand rubles has been retired. The enterprise produced products with a volume of 700 thousand units. at a price of 50 rubles / unit. Determine the value of the return on assets of the equipment.

Technology for solving the problem:

Return on assets is the cost of manufactured products per one ruble of the average annual cost of fixed production assets.

To calculate the return on assets of equipment in this case, it is advisable to use the following formula:

where In f - actual output in monetary terms;

– average annual cost of fixed production assets, thousand rubles

The actual output is determined by multiplying the total volume of output by its price:

V f = 700,000 x 50 \u003d 35,000 thousand rubles.

Thus, in the numerator we have gross output In f enterprises.

Interim calculations of the average annual cost at the end of the year will be presented in the form of a table:

Thus, the average annual cost of fixed assets at the end of the year will be equal to:

Substituting the values ​​of the actual output and the average annual cost of fixed production assets obtained as a result of the calculations, we obtain the desired value of the return on assets of the equipment:

Answer : the return on assets of the equipment is 1.75 rubles.

Task 2

Formulation of the problem:

The enterprise produces 700 thousand units. products. productive capacity equipment on which these products are produced is 750 thousand units. Determine the coefficient of intensive use of equipment.

Technology for solving the problem:

Equipment heavy use ratio ( K int) characterizes the use of equipment in terms of power, therefore it is defined as the ratio of the actual performance of the equipment to the standard:

where P f - the actual performance of the equipment;

P n - standard performance.

Substituting the performance values ​​known from the problem condition into the formula, we obtain: .

Answer : the coefficient of intensive use of equipment is 0.93.

Task 3

Formulation of the problem:

150 machine tools were installed in the workshop of the instrument-making plant. The workshop has two shifts. In the first shift, all machines work, and in the second - only 50%. Determine the shift ratio of machine tools.

Technology for solving the problem:

The shift ratio is the ratio of the number of machine shifts worked per day to the number of installed equipment:

where M day - daily capacity of the workshop, in machine-tool shifts ;

M - normative power, in machine-tools.

Calculate the value of the shift coefficient:

Answer : the equipment shift ratio is 1.5.

Task 4

Formulation of the problem:

150 machine tools were installed in the workshop of the instrument-making plant. The workshop has two shifts. In the first shift, all machines work, and in the second - only 50%. The average age of the machines is 9 years. Determine the coefficient of extensiveuse of machines.

Technology for solving the problem:

Calculate the annual effective fund of the operating time of a piece of equipment in one shift:

Fteff = 1870 {1 – ) = 1785 h.

Annual fund of operating time of all machines in one shift:

Given two shifts, we obtain the value of the maximum possible fund of equipment operation time:

Ф max\u003d 2 x 1785 x 150 \u003d 535,500 hours.

Time of actual operation of one machine per year:

Ф t = 1785 x (150 + 75) = 401 625 hours

The coefficient of extensive use of equipment ( K ext) characterizes the use of equipment over time, therefore it is defined as the ratio of the actual fund of equipment operation time to the maximum possible in given production conditions:

Now we calculate the coefficient of extensive use of equipment for the condition of our problem:

In other words,

Answer : the coefficient of extensive use of equipment is 0.75.

Task 5

Formulation of the problem:

It is known that the coefficient of extensive use of equipment is 0.75; the coefficient of intensive use of equipment is 0.93. Find the coefficient of integral use of equipment.

Technology for solving the problem:

The coefficient of integral use of equipment K integr is defined as the product of the coefficients of the extensive K ext intense K int the use of equipment and comprehensively characterizes its operation in terms of time and productivity (power):

In our problem, k integr = 0.75 x 0.93 = 0.7.

Answer : the coefficient of integral use of equipment is 0.7.

Task 6

Formulation of the problem:

The enterprise produced gross output in the amount of 3 million rubles. The share of material costs, taking into account depreciation, is 0.6. The average annual cost of fixed production assets at the end of the year is 1.5 million rubles. Determine the return on assets for net production.

Technology for solving the problem:

Net output is the value newly created in the production process, which is calculated as the difference between gross output and material costs. (Z), including depreciation (BUT):

F otd \u003d 1.2 / 1.5 \u003d 0.8.

Answer : the return on assets for net production is 0.8.

Tasks for determining the economic benefit from a leasing transaction

Leasing is a form of long-term lease of machinery, equipment and other types of property with periodic payment of its cost.

The leasing form of rent is the most progressive and has a number of advantages for both the landlord and the tenant. It is implemented on the basis of a concluded agreement, which reflects all the conditions that allow the lessor to transfer the rental object to the other party - the tenant for a certain fee. In the contract, all the main articles are formulated in detail and clearly in order to eliminate disagreements.

Task 1

Formulation of the problem:

The issue of a long-term lease is being considered (for a periodt=5 years) equipment with an initial cost of C n \u003d 30 thousand rubles. Depreciation rate H a = 0.125. There are no benefits for the tenant. Determine the price of the leasing contract.

Technology for solving the problem:

The price of a license contract is determined by the formula:

where C p- the initial price of the leased equipment;

D i – tenant's contributions in the i-th year;

R – share of the depreciation rate for maintaining equipment in working condition (R = 0,5);

D add - the share of additional payments, which, at a rate of return equal to the depreciation rate, is assumed to be 1.0;

To cash- coefficient taking into account property tax:

K cash = (1+ 0,2) = 1,2.

Leasing contract price:

C p\u003d 30000 x 0.5 x 0.125 x 1.2 x [(1 + 0.5) 5 + (1 + 0.5) 4 + (1 + 0.5) 3 + (1 + 0.5) 2 + (1 + 0.5) 1 ] = 44,508 rubles.

Answer: the price of the leasing contract will be 44,508 rubles.

Task 2

Formulation of the problem:

A leasing contract is being considered at a price of 44,508 rubles. for a long term rentalt = 5 years) equipment with an initial cost of C n \u003d 30 thousand rubles. Depreciation rate H a \u003d 0.125, net income standard N BH \u003d 0.11; expenses of the lessor C yar = 12550 rubles, annual interest rate for the loanD = 0.1. There are no benefits for the tenant. Assess how much this deal economically beneficial for the landlord, for the tenant.

Technology for solving the problem:

The leasing transaction is economically justified:

• for the lessor, provided that the actual amount of net income (BH f) exceeds its standard value (N BH):

BH F > N BH;

• for the tenant, provided that the amount of the loan for the purchase of the leased equipment (the initial price of the equipment, taking into account the rate for the loan) exceeds the cost of the license contract, i.e. C cr > C l.

The actual net annual income of the lessor from this transaction will be:

BH f= (44 508 - 12550 )/5 = 6392 rubles.

The standard net annual income of the lessor:

N BH\u003d 30,000 x 0.11 \u003d 3300 rubles.

This leasing transaction is beneficial for the lessor, as there is an excess of actual net income over the standard value.

Capital investments for the purchase of leased equipment, taking into account the rate for the loan, are calculated according to the formula.

In construction, to measure the level of efficiency in the use of fixed production assets (OPF), the capital productivity indicator F op is used, which is characterized by output per 1 rub. cost of fixed production assets. The F op indicator is determined by the ratio of the estimated annual cost of the volume of construction and installation works to the average annual cost of fixed production assets.

To assess the level of equipment of the construction of the OPF and their technical condition, indicators of the capital intensity of products are used, which is the reciprocal of capital productivity, shows the cost of the OPF per each ruble of output, and the capital-labor ratio, calculated by the ratio of the cost of the OPF to the average number of workers.

2.3.2. Calculation of the average annual cost of fixed production assets

The average annual cost of fixed production assets F SRG is determined by the formula

million rubles

where F NG is the cost of the OPF at the beginning of the year in the base year, rubles; F KG - the cost of the OPF at the end of the year, rub.

The cost of OPF at the end of the year is determined by the formula

Million rub.

where F BB, F SEL - the cost of fixed production assets introduced and retired during the year, respectively, rub.

2.3.3. Calculation of the return on assets

The return on assets F OTD is determined by the formula

Million rub.

2.3.4. Calculation of the capital intensity indicator

The capital intensity F EMK of construction products is determined by the formula

where O DC - the volume of construction and installation works in contract prices, carried out on their own; F SRG - the average annual cost of fixed assets.

2.3.5. Calculation of the capital-labor ratio

The capital-labor ratio F W is determined by the formula

million rubles / person

where is the average annual number of workers on construction and installation works.

Indicators of the use of OPF are summarized in Table. 4.

Table 4

The effectiveness of the use of the BPF

Conclusion: Based on 1 ruble, 2.74 rubles are issued. products. The capital-labor ratio suggests that the cost of OPF is less than the number of workers by more than 2 times.

2.4. Calculation of efficiency indicators for the use of working capital of an enterprise

Working capital is a set of funds invested in working capital and circulation funds.

For the planning and reporting years, the following usage indicators are calculated working capital.

Turnover of working capital (duration of turnover). Characterizes the time during which there is a complete circulation of working capital, is determined in days and is calculated by the formula

where OS is the average balance of working capital, rub.; T - the period of time for which the turnover is calculated, days; B - proceeds from the sale of products, rub. (the volume of construction and installation work at contractual prices, performed on its own).

Direct turnover ratio. It characterizes the return of working capital and shows the number of revolutions that they pass over a period of time T. It is calculated by the formula

Reverse turnover ratio, or working capital utilization factor. It characterizes the capital intensity of working capital, is determined in relative terms by the formula

Indicators of the effectiveness of the use of working capital of the enterprise are summarized in table. 5.

Table 5

Working capital efficiency

Conclusion: The period of turnover of working capital is 100 days, 3.6 turnovers pass per year, the capital intensity of working capital is 0.27.

In the course of operation, fixed production assets (OPF) gradually wear out, and their value is transferred to manufactured products.

Classification

To classify the OPF, two features are used - the degree of participation in manufacturing process and implemented function.

Within the framework of the implemented function, the BPF is divided into:

• Building. Industrial premises, warehouses, offices, buildings, etc. Buildings allow you to place staff and production equipment.
• Structures. Objects for obtaining and storing natural resources. For example, quarries, mines, raw material storage tanks, etc.
• Equipment. Machine tools, units, measuring instruments and computers used to convert raw materials into finished products.
• Instruments. Inventory with a service life of more than one calendar year.
• Transport. Automobiles and special equipment for transportation of raw materials, materials and finished products.
• Transfer devices. They deliver heat, electricity, gas or oil products.

All the main production assets in the process of operation are reused and retain their shape.

Grade

The structure and composition of the OPF affects:

• cost of finished products;
• the possibility of introducing new production technologies;
• expediency of privatization and lease of funds.

There are three costing methods used in estimating the OPF:

1. Initial. Calculation of the necessary costs for putting the fund into operation.
2. Recovery. Determination of the value of the object, taking into account current prices.
3. Residual. Cost calculation taking into account depreciation.

Types of wear

Depreciation of the OPF can be moral and physical.

Obsolescence

Decrease in the cost of the BPF inexpediency of their use due to the emergence of new technologies and types of equipment.

Physical deterioration

Material depreciation of funds and their deterioration specifications due to thermal, chemical and mechanical effects during operation.

Result of use

The result of the use of fixed production assets reflect:

• capital intensity;
• capital productivity.

Capital intensity - the ratio of the cost of OPF to the value of the volume of output. Return on assets is the ratio of the value of the volume of output to the value of the OPF. You can increase the return on the use of fixed assets by:

• hiring qualified employees;
• increasing the intensity of the use of OPF;
• conducting high-quality operational planning;
• increase specific gravity equipment in the structure of the OPF;
• carrying out technical modernization.

Basic production assets - a set of means of labor functioning in the sphere of material production in an unchanged natural form for a long time and transferring their value to a newly created product in parts, as they wear out.

The composition of fixed production assets may include auxiliary materials, as well as raw materials and semi-finished products, if they are similar in terms of means of labor in terms of the method of transferring and reimbursing the cost (for example, agricultural fertilizers).

Fixed production assets (OPF) perform a wide variety of functions in the production process, therefore, for the convenience of their accounting, planning and determining the amount of depreciation, their following classification into groups has been adopted.

• 1. Industrial buildings.
• 2. Structures and transmission devices (wells, dams, power lines, etc.).
• 3. Power machines and equipment (generators, transformers, etc.).
• 4. Working machines and equipment (machines, casting machines, automatic lines, etc.).
• 5. Measuring and regulating instruments of all kinds, laboratory equipment.
• 6. Vehicles.
• 7. Computer technology.
• 8. Tool.
• 9. Production and household inventory.
• 10. Other types of fixed assets.

Each of the 10 groups is subdivided into subgroups, in which fixed production assets with the same service life, operating conditions and depreciation rate are allocated.

The main production assets directly or indirectly participate in the production process and, depending on the degree of this participation, are divided into active and passive parts. The ratio between certain types fixed production assets is called their structure. The structure is inconsistent and changes as technical development progresses. The larger the share of the active part, the higher the technical level and capacity of the enterprise.

The main production assets of the enterprise are taken into account both in physical terms and in monetary terms. Planning and accounting in monetary terms make it possible to evaluate all structural changes in funds and the degree of depreciation, calculate depreciation, determine the profitability of production and the cost of production.

The main production assets are estimated:

at original cost, i.e. the actual cost of acquisition, delivery, installation;

at the replacement cost, which is determined by the results of the revaluation of fixed assets;

at original or replacement cost, taking into account depreciation.

Fixed assets involved in the production process are gradually losing beneficial features, i.e. subject to physical and mental wear and tear.

Physical deterioration - it is the loss of the original qualities of the means of labor. It can be operational and natural.

Operational physical wear is associated with the production consumption of fixed assets during operation.

Natural physical wear and tear is usually not associated with the production use of fixed assets, but occurs under the influence of various kinds of external natural factors (time, humidity, rust, etc.), i.e. fixed assets wear out even if they are idle.

The degree of physical deterioration of fixed production assets is determined by the intensity and period of operation, the conditions of their maintenance and quality, and the qualifications of the maintenance personnel.

Obsolescence fixed production assets due to scientific and technological progress: improvement and updating of methods, technology and organization of production, the introduction of advanced technology.

With the improvement of technology and technology, the reproduction of the means of labor becomes cheaper. In this regard, the previously used means of labor seem to depreciate and their use becomes economically inefficient. They must be replaced before the physical wear and tear period. In the event of obsolescence, it is necessary to carry out a calculation in each specific case economic efficiency replacements.

Moral obsolescence occurs as a result of a reduction in social necessary labor on the creation of new models of machines and mechanisms or the loss of fixed assets of full or partial use value, i.e. the emergence of new, more advanced machines and equipment.

The faster the achievements of science and technology are introduced into production, the faster the degree of obsolescence of the means of labor increases. This can be countered by timely renewal of existing fixed production assets. An important source of funding for the process of their renewal are own funds enterprises in the form of depreciation deductions.

The coefficient of physical depreciation of fixed assets is determined by the formula:

To . = A/F or K A = Y/G,

if "If f" P 5

where BUT- amount of depreciation of fixed assets, rub.;

F - the initial book value of fixed production assets (OPF), rub.;

G f and G - respectively, the actual and standard period

inventory object services.

The shelf life of fixed assets, which characterizes their condition on a certain date, is calculated by the formula:

K f \u003d (F-A) / F.

Depreciation - This is the process of transferring the value of the depreciated part of fixed assets to the created products, work performed, services rendered. In accordance with the standards, part of the cost of fixed assets is included in production costs or production costs.

The depreciation system is based on its reproductive function. It is a source of funds for the intended purpose. The safety of this function should be ensured both by its volume, determined taking into account inflation, and by the intended use. The first condition can be met with a timely change in depreciation rates and current indexation of the value of fixed assets, the second - with the storage and use of depreciation funds in bank accounts or a special investment bank.

The objects for depreciation are the fixed assets of enterprises operating both in the sphere of material production and in the non-production sphere.

Amount of depreciation - this is the amount of depreciation of fixed assets, expressed in monetary terms, for a certain period. It is determined on the basis of the book value for each type of fixed assets, taking into account the commissioning of new ones and the disposal of worn ones, as well as the established depreciation rates as a percentage. The depreciation amount is calculated using the formula:

BUT\u003d F / 7 / 100,

where F is the book value of fixed assets; P - depreciation rate.

Depreciation rate - this is the amount of depreciation deductions established in percentage for each type of fixed assets for a certain period. In this case, the cost of fixed production assets according to the latest revaluation data or their initial cost is taken as the book value:

p - A / T F,

where T - normative service life;

BUT- the total amount of depreciation accrued for the standard service life, rub.;

F - initial cost of fixed production assets, rub.

Intangible assets represent the investment of the enterprise's funds (its costs) in intangible objects used during long term in economic activity and generating income. Intangible assets include the rights to use land plots, natural resources, patents, licenses, know-how, software, copyrights, monopoly rights and privileges (including rights to inventions, patents, licenses for certain types of activities, industrial designs, models, use of art and design solutions), organizational expenses (including fees for state registration enterprises, brokerage place, etc.), trade marks, trademarks and brand names, company price.

By the nature of the application, intangible assets are close to fixed assets. They are used for a long period, make a profit, and over time, most of them lose their value. However, intangible assets have a number of features:

there is no material structure; it is difficult to establish their cost, as well as to identify the profit from the application.

The cost of intangible assets is determined by agreement of the parties when they contribute to authorized capital based on world prices or domestic market. The cost of intangible assets includes the purchase price and costs associated with their acquisition. It is included in the cost of production by accruing contributions.

Indicators of the use of fixed production assets are capital productivity, capital intensity, capital-labor ratio.

return on assets - output for 1 rub. the cost of fixed production assets for the enterprise. It is determined by the formula:

F = VP/ F,

where VP - the volume of output (commercial, gross, sold) or in kind for a certain period (year);

F - the average annual cost of fixed production assets, rub.

The average annual cost of fixed production assets is determined by the formula:

f \u003d f n + (f l 0/12 + (f l 0/12,

where F p - the cost of fixed assets at the beginning of the year, rubles;

Ф в and Ф_ - the cost of newly introduced and liquidated fixed assets, respectively, rub.;

t in - the number of full months of operation of the newly introduced fixed assets;

Г l - the number of months remaining from the time of disposal of fixed assets until the end of the year.

return on assets - an indicator determined also by the active part of fixed production assets and by the profit of the enterprise.

capital intensity - an indicator that is inverse to capital productivity and characterizes the cost of fixed production assets for performing a unit of work. It is determined by the formula:

F = F / VP or F = 1/F.

capital-labor ratio - an indicator characterizing the degree of armament of workers with basic production assets. It is determined by the formula:

F=F/h ,

where? pp - average headcount workers of the main and auxiliary production.

The balance of fixed production assets is determined by the formula:

where F m, F to - the cost of fixed production assets, respectively, at the beginning and end of the year;

f v, F l - the value of respectively introduced and liquidated fixed assets.

The retirement rate of fixed assets is determined by the formula:

The coefficient of input (renewal) of fixed assets is calculated by the formula:

To= F / F.

Task 20. Determine the average annual cost of the OPF, the cost of the OPF at the end of the year, the entry and exit ratios according to the following data: the cost of the OPF on 09/01/93 - 94,100 thousand rubles; received on 03/01/93 OPF in the amount of 10,200 thousand rubles; retired due to depreciation on 01.10.93 OPF in the amount of 34,500 thousand rubles; retired due to depreciation on 01.12.93 OPF in the amount of 1,700 thousand rubles.

Task 21. Determine by years the amount of depreciation included in the rent:

Task 22. Normative service life of the equipment - 10 years; the price of its acquisition - 6 thousand rubles; transportation and procurement costs - 420 rubles, salvage value of equipment - 57.8 rubles; residual value of the equipment - 257 rubles. Determine the depreciation rate (annual).

Task 23. The cost of the machine at the time of its purchase is 3 thousand rubles; service life - 10 years; modernization costs for the depreciation period - 0.8 thousand rubles; liquidation value - 0.6 thousand rubles. Determine the rate and amount of depreciation per year.

Task 24. The enterprise in 1990 (01.01) purchased a vehicle worth 7.5 thousand rubles. As a result of the revaluation of the OPF, the cost of the vehicle as of 01.01.92 amounted to 150 thousand rubles. The annual depreciation rate is 16%. Determine, as of 01.01.93, the replacement cost and the amount of depreciation for vehicle for the period of work.

Task 25. Determine the indicators of the use of OPF: return on assets, capital intensity, capital-labor ratio. Initial data: annual output - 8 million rubles; the average annual cost of the OPF is 400 thousand rubles; the average annual number is 2 thousand people.

Task 26. Company L produced marketable products in the amount of 2 million rubles for the year. with an average annual cost of OPF of 500 thousand rubles. Company B with an average annual cost of OPF of 800 thousand rubles. produced commercial products for 2400 thousand rubles. Determine which company used the main production assets more efficiently.

Task 27. At the beginning of the year, the cost of the OPF in the enterprise was 9,500 rubles. During the year, it was written off due to depreciation of the fixed assets in the amount of 800 rubles. and put into effect new OPF in the amount of 400 rubles. The annual volume of marketable products amounted to 20,700 rubles. at average annual number 23 people. Determine the return on assets, capital intensity and capital-labor ratio of the enterprise.

Task 28. Determine the impact of using OPF on output:

Task 29. Determine the additional output or loss in output due to changes in the cost of OPF and capital productivity:

Task 30. According to the data given in the table, determine the return on assets, capital intensity, capital-labor ratio:

Task 31. Determine the coefficients of suitability and wear of the OPF according to the following data: the initial cost of the OPF is 348 thousand rubles; the amount of depreciation accrued for the period of operation is 48 thousand rubles.

Task 32. Calculate the rate and amount of annual depreciation according to the following data: the initial cost of the OPF is 300 thousand rubles; the costs associated with the liquidation of the OPF - 12 thousand rubles; residual value of the OPF - 4 thousand rubles; standard service life - 5 years.

Task 33. Calculate the average annual cost of the OPF according to the following data: the cost of the OPF at the beginning of the year - 493.3 thousand rubles; introduction of new OPF (01.03) in the amount of 65.1 thousand rubles; disposal due to physical depreciation of the OPF: 01.11 - in the amount of 51.0 thousand rubles; 01.12 - in the amount of 34.8 thousand rubles.

Task 34. Determine the effectiveness of the use of the OPF according to the following data:

Task 35. Calculate the residual value of the OPF on 01.01.95 according to the following data: the cost of the OPF on 01.01.92 - 100 thousand rubles; received OPF on 01.01.94 in the amount of 92 thousand rubles; written off OPF on 03/01/94 in the amount of 30 thousand rubles; annual depreciation rate of 15.8%.

Task 36. The enterprise purchased in 1990 (January 1) a machine tool worth 57.5 thousand rubles. Annual depreciation charges - 23%; transportation and procurement costs - 7% of the acquisition cost. Determine the wear of the machine in thousand rubles. as of January 1, 1992, wear and tear factors.

Problem 37. Determine the depreciation in monetary terms, the depreciation and usefulness of fixed assets at the end of 1995.