Fixed assets (funds) - that part of business assets which participates in production process a long time, keeping thus the natural form, and their cost is transferred to the produced product gradually, in parts, in process of use.
Buildings - buildings and structures in which there are processes of the main, auxiliary and subsidiary productions; office buildings; economic structures. The cost of these objects except the cost of construction part joins also the cost of systems of heating, a water supply system, electrofittings, ventilating devices, etc.
Any process of work includes two main a component: means of production which in turn share regarding work and a means of labor, labor. It is accepted to call means of labor in economy fixed assets of work or fixed assets of the enterprise. Let's give definition to the term fixed assets of the enterprise.
To estimate efficiency of use of fixed assets by the enterprise, it is necessary to count so-called indicators of use of fixed assets. These indicators adequately display extent of use of fixed assets. But, to estimate use of fixed assets, except calculation of indicators, it is necessary to analyse carefully these indicators and to reveal those factors which affected their value. The technique of the analysis of fixed assets and their use is stated in the following section.
where P – number working at the enterprise (includes all working, ITR and administrative and managerial a sosta. This indicator shows the cost of the fixed assets falling on one working.
The fixed production assets can be divided into two parts: active and passive part. Carry those means which are directly involved in production (cars and the equipment to active part of fixed assets. Carry those means which provide normal functioning of production to passive part of fixed assets. On average
For example, reserves of increase in production due to commissioning of the new equipment define as: MILITARY INDUSTRIAL COMPLEX = To * Df * Ksmf * Pf * SVF (2, where = To – additional quantity the equipment, Df-number of the fulfilled days (actually), Ksmf – coefficient of working in shifts, Pf – the average duration of the working day, SVF-development.
To count a reserve of increase in production due to increase of coefficient of working in shifts as a result of the best organization of production, it is necessary to use the following formula:: Vpksm = KV * Dv * Ksmf * Pf * SVF (
On a formula (1 we find coefficient of extensive loading:. = Tfakt. / Tplan. = (32 * 245 * 6 * 87) / (32 * 250 * 8 * 2) = 112320/128000 =8 On a formula (1 we find coefficient of intensive loading of the equipment:. =. / Svplan = (1589/1600 = 987 From here, the coefficient of intensive loading of the equipment of the enterprise equals Kintegr. = 87 * 9875 = 8
as the fondovooruzhennost reflecting security with fixed assets of the enterprise. Also extent of use of the areas of the enterprise is considered. After carrying out the analysis ways and reserves of increase of efficiency of use of fixed assets are defined.
The following analysis stage of use of fixed assets of the enterprise is the analysis of use of the equipment and capacities. For this purpose count coefficient of intensive and extensive loading of the equipment, and also the general efficiency of the equipment integrated coefficient.
The factorial model of capital productivity of the equipment can be expanded if operating time of a unit of equipment to present in the form works of number of the fulfilled days (coefficient of working in shifts (Ksm) and the average duration of change (). The average annual cost of the equipment can be presented as work of quantity (To) and the average cost of its unit (C) then the final factorial model will have an appearance:
The fixed production assets (funds) - material base of a social production. Capacity of the enterprise and considerably level of mechanization of work depend on their volume. Accumulation of fixed assets and increase of technical armament of work enrich work process, give to work creative character, raise a cultural technological level of society.
It should be noted that the enterprise has reserves of increase in production with 1 sq.m of the area of the main production as it has free squares on which the additional equipment can be installed.