How to calculate fixed production assets formula. Average annual cost of OPF: formula. Working production assets

	Name of indicators	Legend	Units of measurement	Value by period
					reporting
	Scope of construction and installation work		million rubles
	Cost price		million rubles
	OPF cost		million rubles
	OPF received Price		million rubles
	Retired OPF cost		million rubles
	Average working capital balances		million rubles
	Average monthly salary for the period		thousand rubles

1.1. Calculation of the cost of fixed production assets.

The cost of OPF in the base period is given as an annual average and is assumed in calculations to be equal to the cost at the beginning of the reporting period.

The average annual cost of OPF in the reporting period is determined by the formula:

, (1.1)

Where:
- the cost of OPF at the beginning of the year;

- cost of received OPF;

- cost of retired general purpose pension funds;

n– the number of months of the year with production assets in operation;

m – the number of months of deregistration of retired OPFs in the reporting year.

In the example:

million rubles

Cost of OPF at the end of the reporting year:

In the example:

million rubles

1.2. Calculation of indicators of use of opf.

	Name of indicators	Conditional designation	Values ​​by period
				Reporting
	Capital productivity
	Capital intensity
	OPF update factor
	OPF disposal rate
	Reproduction coefficient of general population
	Capital-labor ratio

Conclusion:

Capital productivity– a decrease in the capital productivity indicator by 6.61% in the reporting year compared to the base year indicates a decrease in the volume of construction and installation work, which could have occurred due to the low degree of implementation and irrational use of received equipment, as well as due to insufficient time for production assets to be in operation.

Capital intensity– an increase in the capital intensity indicator by 6.61% in the reporting year relative to the base year indicates a decrease in production efficiency, since the production of these construction products is provided at high costs by the general public fund.

Renewal factor– the main indicator characterizing the rate of reproduction of fixed capital.

Attrition rate– reflects the intensity of renewal of production assets.

Reproduction rate– reflects the relative increase in fixed assets due to their renewal.

A slight difference between the retirement rate and the renewal rate () suggests the presence of a significant amount of obsolete and insufficient equipment with new (as indicated by the reproduction rate) equipment, which leads to negative economic consequences: increased repair costs, decreased output and profits, decreased product quality .

Capital-labor ratio– characterizes the equipment of employees of industrial enterprises. The constancy of this coefficient indicates that in the reporting year, compared with the base period, there were no changes in the shares of manual and mechanized labor.

1.3. We determine the shares of intensive (due to changes in capital productivity) and extensive (due to changes in the size of the enterprise) factors for changing the volume of construction and installation work

1.3.a. Dynamics of construction and installation work volumes in the reporting year due to changes in capital productivity:

In the example:

million rubles

1.3.b. Dynamics of construction and installation work volumes due to changes in the size of the open fund:

In the example:

million rubles

Dynamics of construction and installation work volumes:

;
(1.3)

million rubles.

million rubles

2. Calculation of indicators related to the level of labor productivity

2.1. Definition of output.

Output– an economic indicator characterizing labor efficiency and determined by the volume of products produced by one worker per unit of time.

(2.1)

In the example:

We calculate output in the base and reporting periods:

million rubles /people;

million rubles /people;

2.2. Conditional release of the number of workers:

(2.2)

In the example:

people

A negative value of this indicator indicates that additional workers are being recruited.

2.3. Determination of the share of intensive (due to changes in output) and extensive (due to changes in numbers) factors in changes in the volume of construction and installation works:

a) dynamics of construction and installation work volumes in the reporting year due to changes in output:

(2.3.a)

In the example:

million rubles

b) dynamics of construction and installation work volumes due to changes in the number of employees:

In the example:

million rubles

Dynamics of construction and installation work volumes:

;

In the example: million rubles.

million rubles

- therefore, the calculations were performed correctly.

3. Summary analysis of intensive and extensive factors for changes in construction and installation work volumes

We analyze factors for changes in construction and installation work volumes in tabular form.

Analysis of factors for changes in construction and installation work volumes

Table.3.1.

		Name of indicators	Base period, billion rubles.		Reporting period, billion rubles			Rate of change, %
		Scope of construction and installation work
		OPF cost
		Capital productivity
	Change in construction and installation work volumes
	including due to capital productivity
	including due to the magnitude of the OPF
	Average number of employees
	Output per worker
	Change in construction and installation work volumes
	including due to production
	including due to numbers. workers
	Average change in construction and installation work volumes based on the total impact of capital productivity and production
	by intensive factors
	by extensive factors

We carry out a summary analysis of intensive and extensive factors of changes in the volume of construction and installation works in graphical form:

Rice. 3.1. Analysis of intensive and extensive factors of changes in construction and installation work volumes

Conclusion:

The overall drop in construction and installation work volumes by 4.05% in the reporting year was due to the intensive use of public funds. The decrease in capital productivity (by 6.61%) and production (by 6.59%) significantly exceeds the increase in the volume of construction and installation works due to an increase in the number (by 1.65%) and the size of the general public fund (by 1.67%). To improve the intensive use of fixed assets, it is recommended to increase the degree of equipment utilization per unit of time by modernizing existing machines and mechanisms, or establishing an optimal mode of their operation, which will ensure an increase in production volumes without changing the composition of the general production fund and without increasing the number of employees while reducing the consumption of construction and installation work per unit products.

The intensity of use of OPF can also be increased by technical improvement of tools and construction production technologies, reducing the time required to achieve design management productivity, and improving the skills and professionalism of workers.

The average annual cost of fixed assets is an indicator characterizing the average cost of a company's fixed assets. It also allows you to assess how effectively the company uses its own resources. The article contains methods of calculation and scope of application of the indicator.

What are fixed assets

Fixed assets are property that an enterprise owns on a long-term basis and which is used in the company's activities.

Fixed assets can be used for both production and non-production purposes. For example, spinning machines in a weaving factory are assets for production purposes; they are a means of labor and take part in the production of fabric. As for fixed assets for non-productive purposes, these include, for example, sanatoriums, educational institutions, residential buildings - in other words, property transferred to the management of non-profit structures.

Download and use it:

Formula for calculating the average annual cost of open pension funds, taking into account the time of their write-off and commissioning

The basic formula for calculating the average annual cost of open pension funds is convenient to use, but has a significant drawback. Since it does not take into account the moment of putting PF into operation and the moment of their write-off, it cannot be used in a situation in which high accuracy of calculations is fundamental.

For such a case, a different formula that takes into account the dynamics of receipt and disposal of fixed assets is more suitable.

Ssr. = Sn.g. + M1 /1 2 * Enter. - M2 / 12 * Select.

where C ng is the cost of open pension fund at the beginning of the year,

With input – the cost of open production facilities put into operation during the year,

From select – the value of assets written off during the year,

M1 – time during which the entered PFs were used (in months)

M2 – time during which the written-off assets were not used (in months)

Example 2

Let's take the initial data of example 1 as a basis and calculate the average annual cost of fixed assets, taking into account their input (write-off):

Avg = 20,000 + (8/12 * 300 + 5/12 * 200 + 3/12 * 400) - (10/12 *100 + 11/12 *500) = 19841.67 thousand rubles.

Note that this calculation method is more labor-intensive, but at the same time more accurate - since it allows us to take into account the uneven operation of funds. The average annual cost of the PF, calculated in this way, is also called the average annual full accounting value of fixed assets.

Calculation of the average annual cost of OPF according to the balance sheet

The average annual cost of OPF can also be determined using balance sheet indicators as a basis.

The formula used for this calculation will be:

Ssr. = Sat + (Svd. * M) / 12 - (Sb. * (12 - Mf)) / 12

where СБ – book value of fixed assets,

Cvved. – the cost of the general fund, the funds put into operation,

Csel. – the cost of written-off OPF objects,

M – time that has passed since the start of using the OPF (in months),

Мф – time during which the OS was used before its disposal (in months).

The residual (book) value of all general operating assets of the organization is indicated on line 150 of the balance sheet.

Determination of the average annual cost of OPF based on the average chronological

If the goal of calculations is maximum accuracy, it is advisable to use the average chronological method. First, determine the average values ​​of the cost of open pension fund for each month (taking into account input and write-off), and then divide the sum of these values ​​by 12.

Сср = ((From 01.01 + From 31.01) / 2 + (From 01.02 + From 28.02) / 2 ... + (From 01.12 + From 31.12) / 2) / 12

where C as of 01.01 is the cost of OPF at the beginning of the first month of the year;

C on January 31 – the cost of the general fund at the end of the first month, and so on.

Example 4

Let's determine the average annual cost of open pension fund using the data from the first example

C on 01.01 = From 31.01 = C on 01.02 = From 28.02 = From 01.03 = From 31.03 31 = From 01.04 = 20000

C at 30.04 = 20000+300= 203000= C at 01.05 = C at 31.05 = C at 01.06 = C at 30.06 = C at 01.07

From 07/31 = 20300 + 200 = 20500 = From 01/08 = From 08/31 = From 01/09

From 30.09 = 20500 + 400 = 20900 = From 01.10

From 31.10 = 20900 - 100 = 20800 = From 01.11

From 11/30 = 20800 – 500 = 20300 = From 12/01 = From 12/31

С =((20000 + 20000) / 2 + (20000 + 20000) /2 + (20000 + 20000) /2 + (20000 + 20300) / 2 + (20300 + 20300) /2 + (20300 + 20300) /2 + (20300 + 20500) / 2 + (20500 + 20500) / 2 + (20500 + 20900) /2 + (20900+20800) / 2 + (20800 + 20300) / 2 + (20300 + 20300) / 2) / 12 = 20337.5 thousand rubles

The method that uses the chronological average is the most accurate, but at the same time the most labor-intensive algorithm for calculating the average annual cost of the general fund.

Calculation of the average annual cost of PF according to the rules of the Tax Code

The Tax Code of the Russian Federation enshrines a special algorithm for calculating the average annual cost of a PF, which taxpayers are required to use when calculating the property tax of organizations.

Avg= (State as of 01.01 + State as of 01.02 + ... + State as of 01.12 + State as of 31.12) / 13

Example 5

Table 1. Residual value of the enterprise's fixed assets (thousand rubles)

OPF cost

Let's calculate the average annual cost of the PF:

(400 + 380 + 360 + 340 + 320 + 300 + 280 + 260 + 240 + 220 + 200 +180 + 160) : (12 months + 1) = 280 thousand rubles.

Using the average annual cost of OPF in economic analysis

Let's consider the scope of application of the average annual cost of OPF in the calculation of other economic indicators.

If we take the volume of products produced by the enterprise and divide it by the average annual cost of general production, we get capital productivity ratio, which actually shows , how many products produced in monetary terms account for 1 ruble of fixed assets.

If the capital productivity of an enterprise increases over time, this allows us to conclude that the company's capacity is being used efficiently. A decrease in capital productivity, on the contrary, indicates the opposite.

If we take the average annual cost of general production as a dividend, and use the volume of production as a divisor, we get a capital intensity ratio, which allows us to determine what cost of fixed assets is needed to produce a unit of production.

If we divide the average annual cost of OPF by the average number of employees, this will allow us to calculate the capital-labor ratio, which shows the extent to which each of the enterprise’s employees is provided with the necessary means of labor.

If the average annual cost of the general fund is multiplied by the depreciation rate coefficient, which characterizes the operating conditions of the funds, we obtain the amount of depreciation charges for the year. This indicator can be used not only as a retrospective indicator, but also as a forecast indicator when drawing up business plans.

During operation, fixed production assets (FPAs) gradually wear out, and their value is transferred to manufactured products.

Classification

To classify OPF, two criteria are used - the degree of participation in the production process and the function being implemented.

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

• Buildings. Production facilities, warehouses, offices, buildings, etc. Buildings can accommodate personnel and production equipment.
• Facilities. Facilities for obtaining and storing natural resources. For example, quarries, mines, tanks for storing raw materials, etc.
• Equipment. Machine tools, units, measuring instruments and computers used to convert raw materials into finished products.
• Tools. Inventory with a service life of more than one calendar year.
• Transport. Cars and special equipment for transporting raw materials, materials and finished products.
• Transfer devices. They deliver heat, electricity, gas or oil products.

All main production assets are reused during operation and retain their shape.

Grade

The structure and composition of the OPF affects:

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

When assessing OPF, three methods of calculating cost are used:

1. Initial. Calculation of the necessary costs for putting the fund into operation.
2. Restorative. Determining the cost of an object taking into account current prices.
3. Residual. Cost calculation taking into account wear and tear.

Types of wear

Deterioration of the OPF can be moral and physical.

Obsolescence

Reducing the cost of OPFs makes their use inappropriate due to the emergence of new technologies and equipment samples.

Physical wear and tear

Material wear and tear of assets and deterioration of their technical characteristics due to thermal, chemical and mechanical effects during operation.

Result of use

The result of the use of fixed production assets reflects:

• capital intensity;
• capital productivity.

Capital intensity is the ratio of the cost of the open investment fund to the cost of the volume of production. Capital productivity is the ratio of the cost of the volume of manufactured products to the cost of the general operating fund. You can increase the return on use of fixed assets by:

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

Topic 3. Fixed assets and production capacities

enterprises

The purpose of the lesson is give students an idea of ​​the functioning of fixed production assets and the formation of the production capacity of an enterprise.

Tasks implemented during the practical lesson :

Study of types of valuation of fixed production assets;

Determination of depreciation rates and depreciation charges;

Calculation of indicators of use and efficiency of fixed assets;

Calculation of the production capacity of the enterprise.

Depending on their purpose, fixed assets are divided into fixed non-productive and fixed production assets.

Basic non-production assets – These are social, cultural and domestic facilities, medical institutions, canteens, kindergartens, etc., which are on the balance sheet of the enterprise.

Fixed production assets (FPF)- means of labor that are repeatedly involved in the production process and retain their natural and material form for a long period, transfer their value to the produced product (service) in parts in the form of depreciation.

The main production assets consist of material And intangible funds. According to the all-Russian classifier of fixed assets (approved by the Decree of the Government of the Russian Federation of January 1, 2002):

TO material OPF include buildings; structures; transfer devices; machines and equipment, including power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology and office equipment, tools; vehicles; production and household equipment; working, productive and breeding livestock, perennial plantings and other types of material fixed assets;

(3.16)

where is the number of machine shifts of equipment operation in the first shift;

https://pandia.ru/text/78/118/images/image051_0.gif" width="48" height="25 src="> - number of machine shifts of equipment operation in the third shift;

Number of installed equipment.

Depreciation- this is the process of gradually transferring part of the cost of the OPF to manufactured products (works, services). For the purpose of calculating depreciation, all general financial assets are distributed into ten depreciation groups in accordance with their useful life. The useful life is the period during which an object of fixed assets or an object of intangible assets serves to fulfill the goals of the enterprise.

For the purpose of calculating depreciation, all OPFs are distributed into ten depreciation groups:

When calculating depreciation, three indicators should be distinguished: the depreciation rate, depreciation charges, and the sinking fund.

Depreciation rate (https://pandia.ru/text/78/118/images/image053_0.gif" width="81" height="45"> (3.20)

where is the annual depreciation rate, %;

https://pandia.ru/text/78/118/images/image055_0.gif" width="23" height="23">=10 years).

2) For used OPFs:

https://pandia.ru/text/78/118/images/image057_0.gif" width="21" height="24"> - the actual service life of the OPF facility, which must be indicated upon purchase, years.

Depreciation charges– this is the monetary expression of the transferred cost of OPF as part of the cost of production (work, services):

(3.22)

Depreciation deductions are made by enterprises monthly using one of the following methods:

1) linear method;

2) nonlinear method.

The company applies the linear method of calculating depreciation to buildings, structures, transmission devices included in the eighth - tenth depreciation groups, regardless of the timing of commissioning of these facilities. For other fixed assets, the enterprise has the right to apply one of two methods. Depreciation is calculated in relation to an object of depreciable property in accordance with the depreciation rate () determined for this object based on its useful life.

When applying the linear method, the amount of depreciation accrued for one month in relation to an object of depreciated property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object.

When applying the linear method, the depreciation rate for each item of depreciated property is determined by the formula:

(3.23)

where is the monthly depreciation rate, %;

https://pandia.ru/text/78/118/images/image061_0.gif" width="139" height="57"> (3.24)

where https://pandia.ru/text/78/118/images/image063_0.gif" width="21" height="17">) of the enterprise (shop) can be determined by the formula:

(3.25)

where is the number of units of the same type of equipment involved in the implementation of the production program;

https://pandia.ru/text/78/118/images/image067_0.gif" width="24" height="29"> - effective equipment operating time fund, hours;

https://pandia.ru/text/78/118/images/image069_0.gif" width="121" height="84 src="> (3.26)

where is the production volume i- products, pcs.;

https://pandia.ru/text/78/118/images/image072_0.gif" width="25" height="25 src="> - rate of compliance with standards;

https://pandia.ru/text/78/118/images/image073_0.gif" width="15" height="16 src="> - the number of nomenclature items of manufactured products.

The production capacity of assembly areas (shops) depends on the size of the assembled products and the duration of the assembly cycle:

https://pandia.ru/text/78/118/images/image075_0.gif" width="53" height="28"> - useful area of ​​the site (workshop), m2, determined by the formula:

(3.28)

where is the total area of ​​the site (workshop), m2;

Auxiliary area (driveways, walkways), %.

https://pandia.ru/text/78/118/images/image080.gif" width="175" height="48 src="> (3.29)

where is the area of ​​the product, determined by its dimensions, m2;

https://pandia.ru/text/78/118/images/image083.gif" width="23" height="28 src="> - production cycle for assembling the product, days or hours.

When planning and accounting, the following are distinguished:

1) input production capacity (at the beginning of the period - quarter, year) (https://pandia.ru/text/78/118/images/image085.gif" width="35" height="24 src=">);

3) average annual production capacity ():

(3.30)

where is the introduced production capacity during the planning period, rub.;

https://pandia.ru/text/78/118/images/image017_4.gif" width="12" height="24 src="> - operating time of the introduced production facilities from the moment of introduction until the end of the planning period, months;

https://pandia.ru/text/78/118/images/image019_3.gif" width="13" height="15 src="> - number of inputs during the planning period;

https://pandia.ru/text/78/118/images/image090.gif" width="23" height="24 src=">) is determined by the formula:

Where P- planned or actual volume of production, rub.;

The coefficient of planned use of production area is determined by the formula:

https://pandia.ru/text/78/118/images/image093.gif" width="32" height="25"> - planned load of production area (required number of square metro-hours or metro-days to fulfill the plan assembly), defined as:

(3.33)

https://pandia.ru/text/78/118/images/image096.gif" width="152" height="32 src="> (3.34)

Equipment load factor (https://pandia.ru/text/78/118/images/image098.gif" width="104" height="57"> (3.35)

where is the estimated number of equipment units, pcs.;

https://pandia.ru/text/78/118/images/image099.gif" width="35" height="25"> up to a whole number upward, pcs.

Typical problems with solutions

Problem 1

The initial cost of OPF minus depreciation at the beginning of the year for the assembly shop is 1,900 thousand rubles. Depreciation of the general fund at the beginning of the year amounted to 20%. From April 1, new funds worth 180 thousand rubles were put into operation, and from May 1, 150 thousand rubles were written off due to complete depreciation of funds. The average annual depreciation rate for the workshop is 10%. Determine at the end of the year the initial and residual value of general production assets and the renewal rate of fixed production assets.

Solution:

1. Let’s determine the initial cost of the general fund at the beginning of the year:

https://pandia.ru/text/78/118/images/image102.gif" width="283" height="24 src=">

3. Average annual initial cost:

https://pandia.ru/text/78/118/images/image104.gif" width="223" height="41 src=">

5. Residual value at the end of the year:

https://pandia.ru/text/78/118/images/image106.gif" width="136" height="41 src=">, i.e. 7.5%

Task 2.

The monthly production program of the workshop is 5000 products. The labor intensity of turning operations is 0.65 standard hours, grinding operations are 0.2 standard hours. The equipment operates in a two-shift mode. The planned rate of compliance with standards is 105%. Determine the calculated and actually accepted amount of equipment and the load factor of each group of equipment; production capacity of the workshop, if the actual monthly equipment time is 330 hours.

Solution:

1. Determine the estimated amount of equipment:

Lathes" href="/text/category/tokarnie_stanki/" rel="bookmark">lathes.

https://pandia.ru/text/78/118/images/image109.gif" width="140" height="41 src=">.gif" width="200" height="44 src=">pcs .

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Indicators

measurements

Base year

Reporting year

1. Volume of commercial products

2. Average annual production capacity

3. Average annual cost of open pension fund

4.Actually worked time (on average per unit of equipment) per year

5. Planned loss of working time for equipment repairs

% of the regime fund

The number of weekends and holidays in the previous and reporting years is 110 and 118 days, respectively, calendar days - 365 days. Working hours: two shifts.

Problem 3.6

The initial cost of the machine is 250 thousand rubles. After 6 years, the cost of such machines amounted to 150 thousand rubles, and the annual depreciation rate remained the same - 10%. Define:

1) residual value at the beginning of the seventh year (thousand rubles);

2) the amount of losses from obsolescence (thousand rubles).

Problem 3.7

In 2002 the company manufactured products worth 984 million rubles, the average annual cost of its fixed production assets amounted to 400 million rubles. In 2003 Products were produced in the amount of 895 million rubles, the average annual cost of the company's OPF is 550 million rubles. Determine the change in capital productivity over the years.

Problem 3.8

On a machine whose initial cost is 120 thousand rubles. (annual depreciation rate 12%), it was planned to produce 5000 pieces per year. details. The actual production volume was 6200 units. details. Determine the planned and actual amount of depreciation per part.

Problem 3.9

The initial cost of the enterprise's general fund at the beginning of the year was 47 million rubles. During the year, machinery and equipment worth 5 million rubles were put into operation. and equipment worth 3 million rubles was decommissioned. Depreciation of funds at the beginning of the year was 30%, the average annual depreciation rate for the year was 10%. Define:

1) the initial cost of the open pension fund at the end of the year;

2) the amount of depreciation for the year;

3) the residual value of OPF at the end of the year.

Problem 3.10

Based on the data below on the composition of fixed assets of enterprises, determine the structure of fixed production assets.

Problem 3.12

The company acquired and from 01/01/2002. put into operation 5 identical computer facilities for a total amount of 180 thousand rubles. (excluding VAT). The useful life of the objects is set at 5 years. As of 01/01/2003 fixed assets were revalued. In January 2003, the company decided to invest these fixed assets as a contribution to the authorized capital of a limited liability company at a contractual cost of 30,000 rubles. every.

Did the company correctly choose the method of revaluation based on market value - 26 thousand rubles. for the object, or was it more profitable for her to carry out a revaluation using the indexation method? Deflator index values ​​in 2002: I quarter. – 109.4%; II quarter – 106.6%; III quarter – 107.9%; IV quarter – 108.2%.

Problem 3.14

Enterprise “A” purchased a used machine. The actual period of its operation by the previous owner was 3 years. The useful life of the machine is 10 years. The enterprise's costs for purchasing and installing this machine amount to 50 thousand rubles. Determine the annual rate and amount of depreciation established by enterprise “A” for the purchased machine.

Problem 3.15

The company purchased a fully depreciated fixed asset item by paying 70 thousand rubles. (excluding VAT). According to the commission and the opinion of an invited expert, it can be used in the production process for two years. Does the enterprise have the right to charge and write off depreciation on this fixed asset item? If so, what is the annual depreciation expense?

Problem 3.16

Determine the percentage of physical wear and tear of the machine if its useful life according to the technical documentation is 7 years, but in fact the machine was used for 4 years. Using the above data, determine the percentage of physical wear and tear of the machine, if it is additionally known that, according to expert assessment, it can work for another 5 years.

Problem 3.17

Calculate the residual value of the equipment after 5 years with a useful life of 10 years and an initial cost of 200 thousand rubles. when using: 1) the linear method of calculating depreciation; 2) reducing balance method; 3) the method of writing off the cost by the sum of the numbers of years of the useful life.

Problem 3.18

The cost of OPF at the beginning of the year is 1900 thousand rubles. This year, it is planned to put into operation fixed assets worth 250 thousand rubles from June 1, and 105 thousand rubles from August 1. and withdrawal from October 1 – for 140 thousand rubles. The average annual depreciation rate is 8%. Determine the average annual cost of fixed assets and the annual amount of depreciation.

Problem 3.19

The initial cost of the machine is 200 thousand rubles. The machine has been in operation for 4 years. Annual depreciation charges amount to 20 thousand rubles. Define:

Annual depreciation rate;

Useful life of the machine;

Wear rate and serviceability rate at the end of the 4th year of operation.

Problem 3.20

Depreciation charges for the mechanical shop amounted to 250 thousand rubles. Over the course of the year, the workshop produced products worth 3 million rubles, which is 10% more than planned. Determine the annual savings by reducing the share of depreciation charges by 1 rub. manufactured products.

Problem 3.21

Based on the enterprise indicators below, determine:

Indicators		Planned
Average annual production capacity (thousand rubles)
Cost of OPF (thousand rubles)
Cost of the active part of the open pension fund (thousand rubles)
Specific gravity of the active part in the total volume of OPF (%)
Cost of operating equipment (thousand rubles)
Share of operating equipment in the cost of the active part of the OPF (%)
Operating equipment operating time fund (thousand machine hours)

1. deviations and growth rates for all indicators given in the table;

2. operating time of a piece of equipment and capital productivity of the active part of production assets;

Problem 3.22

At a machine-building enterprise for the planning period, an increase in the volume of production and an increase in capital productivity are provided with a constant capital-labor ratio. Define:

1. additional need of the enterprise for fixed assets;

2. additional need of the enterprise for labor resources;

3. level of capital productivity, ensuring the production program without additional attraction of funds.

Initial data for calculation:

Base period	Planning period
Product output (thousand rubles)	Capital productivity (RUB/RUB)	Capital-labor ratio (RUB/person)	Increase production volume	Capital productivity (RUB/RUB)

Problem 3.23

The workshop has five units of leading equipment. The maximum possible (useful) operating time of each unit is 330 hours per month. The standard labor intensity for processing a product on this equipment is 2 hours. In June, three more units of the same equipment were put into operation, and in September one unit was liquidated. The actual production volume of the workshop for the year amounted to 10,000 products. Define:

1. annual production capacity of the workshop at the beginning of the year (pieces);

2. average annual production capacity (pcs.);

3. capacity utilization factor (%).

Problem 3.24

At the enterprise, the duration of a work shift is 8 hours with planned downtime for repair work of 1 hour. According to the passport data, the hourly productivity of the machine is 100 products. The actual operating time of the machine was 6 hours, 300 products were produced. Define:

1. coefficient of extensive use of equipment;

2. coefficient of intensive use of equipment;

3. integral coefficient (in terms of time and productivity) of equipment use.

Problem 3.25

There are 100 machines installed in the workshop. The workshop operates in two shifts, with a shift lasting 8 hours. The annual production volume is 280 thousand products, the production capacity of the workshop is 310 thousand products. Determine the shift ratio of machine tools, extensive and intensive loading ratios. It is known that all machines work on the first shift, 50% of the machine park works on the second shift, the number of working days per year is 260, the actual operating time of one machine per year is 4000 hours.

Problem 3.26

There are 10 machines installed in the workshop. Working hours: two shifts. The cost of readjustment and repair of machines is 10% of the nominal time fund. The standard time for manufacturing one part is 2 hours. The average percentage of compliance is 115%. In fact, one machine worked an average of 3039 hours during the year. Define:

1. nominal and actual operating time of machines;

2. annual production of parts for this group of machines (production capacity);

3. coefficient of extensive use of machine tools.

Problem 3.27

Determine the production capacity of the site and the volume of output based on the following data:

There are 20 machines operating at the workshop site;

The standard time for processing one product is 0.5 hours;

Operating mode: two shifts;

Shift duration – 8 hours;

Number of non-working days per year – 107;

Regulated equipment downtime – 3% of the scheduled time fund;

Machine utilization rate is 0.85.

Problem 3.28

Determine the output and average annual capacity of the site and the volume of production if: production capacity at the beginning of the year is 18,200 thousand rubles. products; planned increase in production capacity: from April 1 - 400 thousand rubles, from July 1 - 340 thousand rubles, from November 1 - 300 thousand rubles; planned disposal of production capacity: from June 1 - 120 thousand rubles, from September 1 - 180 thousand rubles.

Problem 3.29

The firm has the option to apply accelerated depreciation to 50% of its fixed assets. In the company's expenses, depreciation was 10%. It is necessary to determine how the use of accelerated depreciation will affect the company's costs. Under what conditions will the use of accelerated depreciation be beneficial to the company?

Problem 3.30

Will the company need additional funds for equipment if it expects to increase output by 12% and completely eliminate equipment downtime due to lack of orders, which accounted for 10% of working time last year?

Problem 3.31

In the workshop of the machine-building plant there are three groups of machines: grinding - 5 units, planing - 11 units; revolver - 12 units. Time standard for processing a unit of product in each group of machines, respectively: 0.7 hours; 1.2 hours; 1.6 hours. Determine the production capacity of the workshop if it is known that the operating mode is two-shift, the shift duration is 8 hours, regulated equipment downtime is 7% of the operating time fund, the number of working days in the year is 265.

Problem 3.32

The weaving factory operates in two shifts, the number of looms at the beginning of the year is 500. Since April 1, 70 looms have been installed, since August 1, 40 looms have been retired. The number of working days per year is 250, the planned percentage of downtime for repairs of one machine is 5%, the productivity of one machine is 4 m of fabric per hour, the production plan is 7500 thousand m. Calculate the production capacity of the fabric factory and its utilization rate.

Problem 3.33

The total area of ​​the workshop is 640 m2, of which auxiliary area (for maintenance and household premises, passages, driveways) is 35%. During the quarter (66 working days), the workshop assembles 280 products; The assembly cycle for one product is 14 days. The area occupied by one product during assembly is 12 m2. The workshop operates in two shifts. Determine the utilization rate of the production area of ​​the workshop.

Problem 3.34

Determine the shift of operation of the equipment in the processing section of the tractor drive shaft gear under the following conditions: quarterly launch program 38,500 pcs.; planned loss of time in equipment operation is 5%. The equipment park on the site and the unit time standards are as follows:

Transaction number
Number of machines, pcs.
Norm of piece time, min.

Security questions for the topic

1. Give the concept of fixed assets and intangible assets?

2. What types of OPF valuations exist and what are they used for?

3. What is the essence of physical and moral wear and tear of the OPF, the factors influencing them?

4. What is the essence of depreciation of fixed assets?

5. Give the concept of depreciation rate.

6. What is the purpose of the sinking fund?

7. What are the main indicators that characterize the level of use of OPF?

8. What is the production capacity of the enterprise?

9. What is the average annual production capacity and how to calculate it?

The average annual cost of production fixed assets (fixed assets, funds) is calculated in the economic activities of enterprises with the following purposes:

• Entering information into the relevant accounting and statistical reporting,
• Determination of the tax base for property settlements;
• Achieving internal management and financial goals.

The full accounting value of an object of fixed assets is the original price of the object, adjusted by the amount of revaluation (that is, when the fixed assets are depreciated). Revaluation may be made due to:

• reconstruction,
• retrofitting,
• modernization,
• completions,
• partially carried out liquidation.

In the process of use, fixed assets are subject to wear and tear, losing in full or in part their original properties, therefore calculations of their average annual value influence the determination of residual value.

The residual value is calculated by subtracting the amount of depreciation (deductions) from the amount of the original cost.

Fixed assets are characterized by the fact that they are able to transfer their value to the finished product (goods) over a definitely long period, consisting of several cycles. That is why the organization of accounting simultaneously reflects and preserves the original form, including the loss of price over time.

To study the formula for the average annual cost of fixed assets, one should consider in more detail the composition of fixed assets.

The fixed assets (means) of production include:

• Buildings that are architectural objects and are used to create working conditions (garages, warehouses, workshop premises, etc.).
• Structures consisting of engineering construction type objects and used during the transportation process (tunnels, bridges, track construction, water supply systems, etc.).
• Transmission devices through which electricity, gas and oil are transmitted.
• Machinery and equipment, including presses, machine tools, generators, engines, etc.
• Devices for making measurements.
• Electronic computing and other equipment.
• Vehicles including locomotives, cars, cranes, forklifts, etc.
• Tools and equipment.

Formula for the average annual cost of fixed assets

The formula for the average annual cost of fixed assets is as follows:

Sof = Spn + (Svved * M) / 12 - (Svyb x Msb) / 12

Here Sof is the average annual cost of fixed assets,

From mon – initial cost of funds,

Swed – the cost of the introduced funds,

M – number of months of operation of newly introduced funds,

Disposal – the cost of disposed funds,

Mvyb – number of months of disposal,

The formula for the average annual cost of fixed production assets contains indicators in their original cost, which is formed at the time of acquisition. In case of revaluation of fixed assets in an organization, the value is taken as of the date of the last revaluation.

Formula for the average annual cost of production fixed assets on the balance sheet

The formula for the average annual cost of fixed assets can be calculated using information from the financial statements of the enterprise. This method is used by accountants to calculate company profitability indicators.

The formula in accordance with the balance sheet is calculated by finding the sum of the indicators on the balance sheet line “Fixed assets” at the end of the reporting year and at the end of the base year (previous year), then the amount must be divided by 2 or multiplied by 0.5.

For calculations using the formula, information is taken from the balance sheet, covering the totality of transactions not only for the period as a whole, but also separately for each month.

The formula for these calculations is as follows:

Sof = PS + (Svvod × M) / 12 – [D(12 – L)] / 12

Here PS is the initial cost of the investment fund,

Reduction – cost of input funds,

M – months of validity of the introduced funds,

D – cost of liquidation of funds,

L – number of months of operation of retired funds.

Examples of problem solving

EXAMPLE 1