Fixed assets of the enterprise line of balance. Statistics of fixed assets and production equipment

Production facilities are the main assets of the enterprise, which play a major role in determining the profit of the production cycle. Their book value is calculated by the formula: initial cost minus depreciation charges.

Sections of balance sheet assets

The final result of economic and commercial activities is the “Balance Sheet” report, where the book value of assets is highlighted in separate sections, which is divided into the following indicators:

  1. Non-current assets with an operating time of more than 12 months:
  • Intangible assets (IA);
  • The result of research work;
  • Fixed assets;
  • Rented property and profit from it;
  • Long-term investments;
  • Part of the income tax asset deferred until the next reporting period;
  • Other objects that have signs of non-current assets.
  1. Current assets serve for the production process for 12 months. This group includes:
  • Materials for production;
  • Debt of debtors;
  • Cash in the cash desk of the enterprise;
  • VAT on purchased goods, which are indirectly, but also the property of the enterprise;
  • Short-term cash investments.

Structure of fixed assets

Fixed assets in the balance are reflected in the group of non-current funds. They are used in production activities and evenly distribute the entire amount of the cost of fixed assets to accrue the cost estimate for finished products or services produced.

The main funds consist of:

  • Real estate (buildings, structures);
  • Land plots in the ownership of possession;
  • Transport (cars);
  • Equipment and inventory for the production process;
  • Vehicles and mobile mechanisms;
  • Computer technology;
  • Measuring instruments;
  • Pets;
  • Green spaces grown for a long time;
  • Roads owned by the company;
  • Expensive expenses for land enrichment;
  • Investment in leased real estate OS.

Depreciation accruals gradually reduce the initial amount of the cost of objects. The operating life of the OS is calculated according to the new OKOF classifier from 2017.

It is important to consider that regardless of the results of the financial and economic activities of the company (profitable or unprofitable), the amount of costs for depreciation of fixed assets remains the same.

Features specific to fixed assets

An object becomes a fixed asset when the following conditions are met:

  • If the OS are intended for the production process of products or the performance of certain types of work or services. For management or renting for an additional fee;
  • If the operation of the facility will be used for a long time, more than one year;
  • The purpose of the funds is not for resale;
  • With the help of fixed assets, the company plans to make a profit in the future;
  • The value of the acquired object must be more than 40,000 rubles. (according to tax accounting over 100,000 rubles).

Fixed assets, the function of which is the activity in the production process of the company, belong to the production assets. These include: equipment, instruments, inventory and more.

Fixed assets not intended for production needs are classified as non-productive assets: real estate, buildings, structures, etc.

You should be aware that for the preparation of accounting records, it does not matter to which assets (production or non-production) the main objects belong. Their total book value is calculated as a single amount.

The final cost of the main objects

When choosing a depreciation method, the residual value of fixed assets is determined:

  • Depreciation by the linear method;
  • Depreciation on a decreasing balance;
  • Calculation based on the total number of years of operation of the facility;
  • In proportion to the volume of output produced.

The calculation of depreciation is charged in the next month after the object is reflected in accounting on account 01, upon disposal of the fixed asset or at the end of full depreciation of fixed assets, depreciation is not charged. In case of conservation of fixed assets for more than 3 months or restoration work for more than 12 months, depreciation is not calculated.

In other cases, the accrual of depreciation of objects is carried out monthly.

It is important to know that enterprises with simplified accounting have the right to choose the frequency of calculating the depreciation of objects, up to once a year, on December 31.

Bookkeeping for calculating the residual value of objects

To determine the total cost of objects at the beginning of a new reporting period, the accountant forms the following entries in the accounting register:

  • Dt01 Kt08 - commissioned objects (OS) (initial cost).

At the end of the next month, after the objects are put into operation, we accrue depreciation of fixed assets for the following postings:

  • Dt20,23,25,26,44 Kt02 - we determine the amount of depreciation charges in the company's expense item.

Thus, the residual value of the objects is formed from two balances of the balance sheet on account 01 and account 02.

Balance sheet indicators of fixed assets

After the end of the reporting period, the resulting total fixed assets (balance) are posted to the financial statements. In the balance sheet of the enterprise, fixed assets are reflected in line 1150, the total amount of fixed assets (residual value) is derived by subtracting the accrued depreciation from the initial cost.

If fixed assets go through the process of revaluation, then the final (residual) cost of fixed assets is characterized as the replacement cost minus depreciation charges.

In the final register of the balance sheet of accounting, the residual value of fixed assets is determined as follows: the balance of Dt01 minus the balance of Kt02.

Consider an example:

TURNOVER BALANCE SHEET

Organization: Masterclass LLC

Period: Q1 2017

From the example, we derive the residual value of the main objects:

  • 58600 - 1800 \u003d 56,800 rubles, this is the amount of fixed assets, which is reflected in the financial statements for the 1st quarter of 2017 in line 1150.


Balance sheet

Location (address) Volgograd, Mira street, 12

The main indicator of the effective operation and economic condition of the organization is the book value of the assets of the enterprise.

The book value indicator is applicable for some calculations:

  • Profitability, indicates the amount of profit due to investments in equipment;
  • The turnover of working capital - determining the efficiency of the use of assets.

The reflection of fixed assets in the balance sheet indicates the commercial viability and reliability of the company.

Average annual cost of fixed assets (FA)- an indicator that any accountant needs to calculate property tax. How to calculate the indicator, where to get the formula, we will describe below.

The formula for calculating the average annual cost of fixed assets

Since the procedure for paying taxes is fixed in the Tax Code, the formula for calculating any tax can be found there. The property tax is no exception.

The tax base for calculating the property tax is the average annual value of fixed assets.

A detailed calculation procedure is described in paragraph 4 of Art. 376 of the Tax Code of the Russian Federation.

GHS = (A1 + A2 + A3 + A4 + A5 + A6 + A7 + A8 + A9 + A10 + A11 + A12 + B1) / 13, Where

GHS - average annual cost;

A2-A12 - the residual value of the property on the 1st day of each month, where the figure is the ordinal number of the month (for example, A3 - the residual value on March 1);

The denominator of the formula is the number 13 - this is the number of months in the tax period, increased by one (12 + 1). In the numerator, as a result, 13 indicators are also added.

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Calculation of the average cost of fixed assets with an example

The average cost differs from the average annual cost in that it is used only when calculating advance payments for property tax.

An example of the formula for calculating the average cost for six months:

SS \u003d (A1 + A2 + A3 + A4 + A5 + A6 + B1) / 7, Where

SS - average cost;

A2-A6 - the residual value of the property on the 1st day of each month, where the figure is the serial number of the month (for example, A3 - the residual value on March 1);

Unlike the formula for calculating the average annual cost, in the above formula all indicators are taken as of the 1st day of the month, data at the end of the month are not used.

Note! The calculations do not use the residual value of objects that are not subject to property tax or are recorded at the cadastral value.

Example. Auto-jazz LLC is engaged in the repair of premium cars. Repair equipment is listed on the balance sheet of Auto Jazz.

Residual value of fixed assets in rubles:

as of 01/01/2018 - 589,000;

as of February 1, 2018 - 492,000;

as of March 1, 2018 - 689,000;

as of 04/01/2018 - 635,000.

New equipment was purchased in February, resulting in a higher residual value at the beginning of March.

Calculate the average cost for January - March:

SS = (589,000 + 492,000 + 689,000 + 635,000) / 4 = 601,250.

Calculation of the average annual cost of fixed assets with an example

As we wrote above, the average annual cost is needed to calculate the annual property tax.

Consider an example of calculating the GHS. Auto-jazz LLC is engaged in the repair of premium cars. Repair equipment is listed on the balance sheet of Auto Jazz. No equipment was purchased or decommissioned during the year. Monthly depreciation amounted to 37,000 rubles.

Residual value in rubles:

as of 01/01/2018 - 989,000;

as of February 1, 2018 - 952,000;

as of 03/01/2018 - 915,000;

as of 04/01/2018 - 878,000.

as of 05/01/2018 - 841,000;

as of 06/01/2018 - 804,000;

as of 07/01/2018 - 767,000;

as of 08/01/2018 - 730,000;

as of 09/01/2018 - 693,000;

as of 01.10.2018 - 656,000;

as of 11/01/2018 - 619,000;

as of 01.12.2018 - 582,000;

as of 01/01/2019 - 545,000.

GHS = (989,000 + 952,000 + 915,000 + 878,000 + 841,000 + 804,000 + 767,000 + 730,000 + 693,000 + 656,000 + 619,000 + 582,000 + 545,000) / 13 \u003d 767,000 rubles.

How to determine the average annual cost of fixed assets according to the balance in thousand rubles.

The balance sheet is an excellent source for determining and analyzing the profitability of assets.

For analysis, the average annual value of the property is often used. To do this, you need to take the figures recorded in section I of the balance sheet for the line "Fixed assets". For comparison, two years are taken, for example, the reporting and the previous one.

GHS = (Gotch + Gpred) / 2, where

Gotch - the cost of fixed assets at the end of the current year;

Гpred - the cost of fixed assets at the end of the previous year.

Let's consider an example of calculating the GHS by balance. Auto-jazz LLC is engaged in the repair of premium class cars. Repair equipment is listed on the balance sheet of Auto Jazz. The cost of fixed assets according to the balance sheet as of December 31, 2017 is 983,000 rubles, and as of December 31, 2018 - 852,000 rubles.

To get the GHS, we use the above formula:

GHS \u003d (983,000 + 852,000) / 2 \u003d 917,500 rubles.

The formation of market relations involves a competitive struggle between different producers, in which only those who most effectively use all types of available resources can win. The condition and use of fixed assets is one of the most important aspects of analytical work, since they are the material embodiment of scientific and technological progress. It is possible to identify reserves for increasing the efficiency of their use with the help of a thorough economic analysis.

Fixed asset balance sheets

The balance of fixed assets is a statistical table, the data of which characterize the volume, structure, reproduction of fixed assets in the economy as a whole, industries and forms of ownership.

The calculation base is the results of revaluation of fixed assets, the results of which determine the ratio of the prices of the reporting year and the replacement cost of fixed assets in the base year.

To perform the calculation of fixed assets for a number of years in constant, basic prices, the following indicators are used: price indices for capital-forming products; price indices for capital investments, developed on the basis of average standard coefficients for types and groups of fixed assets, as well as for periods of their acquisition; final statistical indices of revaluation by types of fixed assets and sectors of the economy and industry; indices of changes in market prices for objects of fixed assets obtained from data on their market value.

Calculation of fixed assets in comparable prices is carried out by two methods - index and balance. According to the index method, the fixed assets of the reporting year are recalculated on the basis of the composite indices of price and tariff changes for the period from the base year to the reporting year. According to the balance method, data on the availability of fixed assets at the base date at replacement cost are reduced by the amount of funds that retired before the reporting year, and increase by the amount of fixed assets received during this period. At the same time, both those and other funds are recalculated in the prices of the base year according to the corresponding price indices.

Note! The balance of fixed assets in average annual prices is necessary for a comprehensive analysis of the availability, dynamics and use of fixed assets over a certain period of time based on average values. On the basis of this balance, such indicators as capital productivity, capital-labor ratio, average standard service life, wear rate, etc. are calculated.

Indices of average annual prices are calculated based on the dynamics of prices for products of capital-forming industries (engineering and building materials industry) according to price statistics. The average annual price index is calculated by months of the reporting period. The average monthly price indices are calculated as the average of the indicators at the beginning and end of each month, and the average annual price index is calculated as the sum of the average monthly price indices divided by 12.

For balance sheets of fixed assets, the following balance sheet equality must be observed:

F 1 + P \u003d B + F 2,

where Ф 1 and Ф 2 - the cost of fixed assets, respectively, at the beginning and end of the period;

P - the cost of funds received during the period;

B is the value of the funds withdrawn during the period.

Schemes of balance sheets of fixed assets at full cost and minus depreciation are presented in the layouts below (Tables 1, 2).

Table 1. Scheme of the layout of the balance sheet of fixed assets by book value

Type of fixed assets

Received in the reporting year

Retired in the reporting year

Total

Including

Total

Including

commissioning of new fixed assets

other receipts of fixed assets

liquidated fixed assets

other disposal of fixed assets

Table 2. Scheme of the layout of the balance sheet of fixed assets by residual value

Type of fixed assets

Availability of fixed assets at the beginning of the year

Received in the reporting year

Retired in the reporting year

Availability of fixed assets at the end of the year

Total

Including commissioning of new funds

Total

Including

liquidated (written off) funds

depreciation of fixed assets for the year

Fixed assets come from various sources. This may be the commissioning of new fixed assets as a result of investments, acquisition, receipt under a donation agreement, making fixed assets as a contribution to the authorized capital, etc. Fixed assets retire for the following reasons: liquidation of objects due to wear and tear, sale to other legal entities , gratuitous transfer, contribution to the authorized capital of other organizations, transfer to a long-term lease, etc. The balance sheet can reflect all sources of income and all reasons for disposal by type.

In table. 1 All indicators are valued at residual value, with the exception of the commissioning of new funds, which is valued at full cost. In contrast to the balance sheet for a full assessment, in the balance sheet for residual value, one of the reasons for the decrease in value is annual depreciation, which is equal to the depreciation accrued for the year.

On the basis of balances in statistics, a number of indicators are calculated that characterize the state, movement, and use of fixed assets.

Indicators of movement, condition and use of fixed assets

The dynamics of fixed assets in Russia is characterized by the following data.

The indicators of the movement of fixed assets include: the coefficient of dynamics, the coefficient of renewal, the coefficient of disposal of fixed assets.

The dynamics coefficient evaluates the change in the value of fixed assets at the end of the period compared to the beginning and is calculated as the ratio of the value of fixed assets at the end of the year to the value of fixed assets at the beginning of the year.

The dynamics coefficient can be calculated from the full and residual value. Comparison of the coefficients calculated according to different estimates makes it possible to identify changes in the state of fixed assets. So, if the coefficient of dynamics at full cost is less than the coefficient of dynamics at residual value, then there was an update of fixed assets for the period under review, that is, at the end of the period, the share of funds that do not have depreciation increased.

The renewal coefficient (K update) characterizes the share of new fixed assets in their total volume (according to the full assessment) at the end of the period and is calculated using the following formula:

The retirement rate (K vyb) characterizes the share of retired fixed assets during the period in their total value (according to the full assessment) at the beginning of the period and is calculated by the formula:

To characterize the process of reproduction of fixed assets, the coefficient of intensity of renewal of fixed assets (K int) is calculated:

The disposal of fixed assets may occur due to their complete dilapidation. To assess the retirement of funds for the specified reason, you can calculate the depreciation coefficient (K dilapidated):

The higher the value of this indicator, the lower the intensity of replacement of fixed assets.

Indicators of the condition of fixed assets include the wear factor and the coefficient of validity. These ratios are calculated on a specific date (usually at the beginning and end of the period).

The depreciation coefficient shows what part of its total value fixed assets have already lost as a result of their use. The coefficient at the beginning of the period is calculated by the formula:

K depreciation \u003d Amount of depreciation / P.

The shelf life ratio shows how much of its total value fixed assets retained on a certain date. The shelf life at the beginning of the period is calculated as follows:

To suitability \u003d Residual value / P.

Example 1

Let us determine the degree of change in the depreciation and suitability of fixed assets at a particular enterprise. The calculation results are presented in Table. 3.

Table 3. Change in the shelf life and depreciation coefficient of fixed assets

Index

For the beginning of the year

At the end of the year

Change (+, -) at the end of the year compared to the beginning

absolute value

Fixed assets, million rubles

Residual value of fixed assets, million rubles

Depreciation of fixed assets

Shelf life, %

Wear coefficient, %

The shelf life at the beginning of the year is 71.2% (14.6 / 20.5 × 100%). The shelf life rate at the end of the year is 82.3% (19.1 / 23.2 × 100%). The depreciation coefficient at the beginning of the year is 28.8% (5.9 / 20.5 × 100%). Depreciation coefficient at the end of the year - 17.7% (4.1 / 23.2 × 100%).

The indicators of the use of fixed assets include capital productivity and capital intensity. To calculate these indicators, determine the average cost of fixed assets () in several ways:

1) according to the formula of the arithmetic mean simple:

= (OF n + OF k) / 2;

2) according to the average chronological formula, if the value of fixed assets is known on dates separated by equal intervals of time:

Where n- the number of periods;

3) according to the data on the movement of fixed assets:

where OF 1 - the cost of fixed assets at the beginning of the year;

P - the cost of fixed assets received during the year;

B - the cost of fixed assets retired during the year;

t 1 - the number of months of functioning of the received fixed assets;

t 2 - the number of months of operation of fixed assets retired during the year.

The return on assets index estimates the amount of production per one ruble of fixed assets. The return on assets is a direct indicator of the efficiency of the use of fixed assets: the higher the return on assets, the better the use of fixed assets, and vice versa. Return on assets (F o) is calculated as the ratio of the output of marketable products to the average cost of fixed assets:

The index of capital intensity is the inverse indicator of the efficiency of the use of fixed assets. The lower the level of capital intensity, the more efficiently fixed assets are used. The capital intensity estimates the level of expenditures of fixed assets per one ruble of output. Capital intensity (F e) is calculated by the formula:

To assess the security of labor with fixed assets, statistics use the capital-labor ratio. The capital-labor ratio estimates how much fixed assets are accounted for on average per employee. Capital-labor ratio (F e) is calculated as the ratio of the average annual cost of fixed assets to the average number of employees:

where is the average number of employees.

One of the generalizing indicators characterizing the efficiency of the use of fixed assets is the profitability of fixed assets. It is defined as the ratio of balance sheet profit (P ball) to the average annual cost of fixed assets (F main):

R main f \u003d P ball / F main.

Example 2

Using the above formulas, consider the change in general indicators in the organization. The initial data and calculation results are given in Table. 4.

Table 4. Main general indicators of the use of fixed assets

line number

Index

For the previous year

For the reporting year

Deviation from the previous year (+, -)

absolute value

Average annual cost of fixed assets, thousand rubles

Average annual number of employees

Sales volume, million rubles

Profit (balance sheet), thousand rubles

Return on assets, (volume of supplies per ruble of fixed assets), rub. (page 3 / page 1)

Capital intensity (fixed assets per one ruble of supplies), rub. (page 1 / page 3)

Capital-labor ratio (fixed assets per employee), rub. (page 1 / page 2)

Labor productivity, thousand rubles

Return on assets through capital-labor ratio and labor productivity, rub.

Return on fixed assets, % (p. 4 / p. 1)

0.3 points

Analysis of the impact of changes in the efficiency of the use of fixed assets on the volume of production

A change in the volume of production can occur due to a change in the return on assets and the volume of funds. To conduct an index analysis, the volume of production and the value of fixed assets are estimated at comparable prices of the base period. The index of output (I q) is equal to the product of the index of capital productivity (I Fo) and the index of the cost of fixed assets (I OF):

,

where q 0 , q 1 - the volume of production, respectively, in the base and current periods;

Fo 0, Fo 1 Fo 0, Fo 1 - return on assets, respectively, in the base and current periods;

- the average cost of fixed assets, respectively, in the base and current periods.

The absolute change in the volume of production in the current period (TP 1) compared to the base one (TP 0) is determined as follows:

Δ mn= TP 1 - TP 0.

Including:

a) by changing the return on assets:

∆Fo = OF 1 × (Pho 1 - Fo 0);

b) by changing the average cost of fixed assets:

∆OF \u003d (OF 1 - OF 0) × Fo 0.

Analysis of the use of equipment and production capacity of the enterprise

After analyzing the general indicators of the efficiency of the use of fixed assets, it is necessary to study in detail the degree of use of the production capacities of the enterprise, certain types of machinery and equipment.

Under production capacity is understood as the maximum possible output of products at the achieved or planned level of technology, technology and organization of production. The maximum capacity of the equipment is not a constant value - it is allowed to review its level in the process of further optimization of the production process. It is calculated based on the capacity of the leading workshops, sections, units, taking into account the implementation of a set of organizational and technical measures aimed at eliminating bottlenecks, and possible production cooperation. The actual power can be equal to the maximum if the high efficiency of the equipment is achieved and the production process is organized in an optimal way.

For example, if, as a result of the analysis of the operation of production lines, it was revealed that the actual capacity differs from the maximum by more than two times, this means that for the production of the same volume of products, enterprises where the efficiency of the equipment is high may require half as many pieces of equipment, than in an enterprise where such efficiency is significantly lower. Consequently, enterprises that pay due attention to the achievement of high efficiency of equipment operation have a real opportunity to save “on all fronts”: they have less need for investments, save shop floor space, reduce labor costs, etc.

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

General coefficient = Actual or planned production volume / Average annual production capacity of the enterprise,

Intensive coefficient \u003d Average daily output / Average daily production capacity of the enterprise,

Extensive coefficient \u003d Actual or planned working time fund / Estimated working time fund, adopted when determining production capacity.

In the process of analysis, the dynamics of these indicators, the implementation of the plan in terms of their level and the reasons for their change (commissioning and reconstruction of the existing assets of enterprises, technical re-equipment of production, reduction of production capacities) are studied.

In addition, the level of use of the production space of the enterprise is analyzed: output in rubles per 1 m2 of production space.

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

To characterize the degree of involvement of equipment in production, the following indicators are calculated.

The utilization rate of the fleet of available equipment (K n):

K n \u003d The amount of equipment used / The amount of equipment available.

The coefficient of utilization of the fleet of installed equipment (K y):

K y = Number of equipment used / Number of installed equipment.

The difference between the amount of existing and installed equipment, multiplied by the planned average annual production output per unit of equipment, is a potential reserve for increasing production through an increase in the number of operating equipment.

To characterize the extensive loading of equipment, the use of equipment is analyzed by time: the balance of operating time and the coefficient of its shift (Table 5).

Table 5. Indicators characterizing the fund of equipment use time

Time fund indicator

Symbol

Calculation formula

Notes

calendar fund

T k = T k. day × 24

T c. days - the number of calendar days for the analyzed period, days

Nominal (regime) fund

T n = T R. cm × t cm

T R. cm - the number of work shifts for the analyzed period;

t cm - the duration of the work shift, h

Efficient (real) fund

T ef = T n - T pl

T pl - scheduled repair time, h

Useful (actual) fund

T f = T ef - T etc

T pr - time of unscheduled downtime, h

The level of intra-shift use of equipment characterizes the equipment load factor K z, which allows you to estimate the loss of equipment operation time due to scheduled preventive repairs, etc.:

K z \u003d T f / T to, or T f / T n, or T f / T ef.

The level of conditional use of equipment characterizes the shift ratio (K cm):

Under the intensive loading of equipment is understood as an assessment of its performance.

Heavy equipment load factor (Ki):

A generalizing indicator characterizing the complex use of equipment is the integral load indicator (K int):

K int \u003d K s × K and.

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

COMMENTARY OF THE SPECIALIST

O. V. Severin, Head of Production Planning Department, Unimilk Company OJSC

For three months, our company has been analyzing the operation of eight pieces of equipment that produce identical products at domestic food industry enterprises. As a result of the analysis, it was found that the capacity of the equipment, achieved with the existing organization of production, varies at different enterprises from 2100 to 3750 tons / month. That is, the difference in the achieved power of equipment purchased from the same supplier reaches 56%. Such a significant difference is due to the different levels of efficiency of the equipment, which for the most part is a consequence of the irrational organization of both the production process and the work of production personnel. Naturally, before increasing the power of the equipment, it is necessary to determine how efficiently it works and what are the limits of increasing the efficiency of the equipment.

Calculation method based on equipment efficiency reporting

The essence of this method is to analyze the statistics of production reports on the operation of equipment, in which employees recorded all the actions carried out in the process of working on this equipment. Having collected statistics for a certain period, it is necessary to analyze how the production process actually went, what exactly the production time was spent on. Using these data, it is easy to track the actual organization of the production process, and then calculate the actual capacity of the equipment. Advantages of the method: accuracy, objectivity, the use of actual data for calculations, complete clarity as to what the result is made up of. An additional plus is that the same reporting can later be used to solve other production tasks. The disadvantages of this method: it will take some time to implement the above-mentioned reporting on the operation of production equipment, to train production personnel (the workload on personnel will increase).

There are also several methods for estimating the maximum power of equipment, and in essence they are in many ways similar to the methods for estimating the actual power.

The most optimal method of calculation seems to be based on reporting on the efficiency of the equipment. That is what we will consider next.

Time keeping loves

Equipment efficiency reports are prepared to provide a detailed account of the use of production time. Systems for working with such daily reporting have been implemented in one form or another at the vast majority of foreign manufacturing enterprises, and in essence they differ little from each other. The material carrier of the report is a form filled out daily during the shift by an employee of the enterprise responsible for the operation of a particular piece of equipment. The report records all the actions carried out in the production process on this equipment. An example of a completed reporting form on the efficiency of equipment operation per shift (12 hours) is shown in Table 6.

Table 6. Completed Equipment Performance Report Form per Shift

Released products, pcs.

Machine speed (pcs/min)

Start time (h, min)

End time (h, min)

Equipment operation (min)

Planned downtime (min)

Unscheduled downtime (min)

Unoccupied time (min)

Action

Warming up the machine

Lunch break

Production "Sterilized milk"

Switching to another product

Breakage of the upper paw of the gripper of the package

Production "Sterilized cream

Free time

Total:

The data reflected in the report can be used:

  • to determine the actual and maximum power of the equipment;
  • estimates of the workload of production equipment (current, predicted);
  • analysis of how production time is used (primary document about what happened to the equipment in past periods);
  • control of planned downtime, determination of standards for their duration;
  • calculation of key performance indicators of production, comparison of the results of work for certain periods of time.

Looking for hidden reserves

Based on the data recorded in the report on the operation of the equipment for the shift, it is possible to estimate the capacity of the equipment. Let's show how to do this with an example.

Example 3

Let's use the data in Table. 6.

From the report on the efficiency of equipment operation for a shift, the following data can be distinguished:

  • total analysis period (total shift time) — 720 min., of which:

- equipment operation time (VR) - 490 min;

- total scheduled downtime (PP) - 140 min;

- total time of unscheduled downtime (UA) - 20 minutes;

- unoccupied time (HB) - 70 minutes;

  • machine speed (C) - 100 pieces/min;
  • produced products for the period - 49,000 pcs.

Based on the data on the distribution of working time, it is possible to evaluate the efficiency of the equipment for a given period. It is convenient to do this by calculating the conditional indicator "Productivity" (PR), which is one of the key indicators of production efficiency, which allows for its constant monitoring. It is calculated by the formula:

where BP is the minimum operating time required to produce a given quantity of products;

PP, VP - the duration of planned and unscheduled downtime, respectively.

In our example, Shift Report Productivity is 75.4% (490 / (490 + 140 + 20) × 100%).

The obtained value of the indicator should be interpreted as follows: out of the entire period of working time (total time of the period minus non-working time), 75.4% was spent on output (working time), the remaining 24.6% was spent on various kinds of downtime. It is in the latter component that reserves should be sought for a possible increase in productivity and equipment capacity.

Having set the actual value of the “Performance” indicator, we calculate the actual power of the equipment. To do this, it is recommended to determine the value of the named indicator for a period of at least one month, since data on work during just one shift will not be representative for this purpose. The value of the "Productivity" indicator for one shift is suitable for monitoring the efficiency of the equipment, but not for assessing its capacity.

Power (MW) of equipment for a certain period is calculated by the formula:

MS = PR × ORP × V,

where PR - the actual value of the indicator "Productivity",%;

ORP is the total time of the period for which it is required to estimate the power;

V is the speed of the equipment.

We calculate the daily capacity of the equipment based on the data given in Table. 6:

  • equipment operating speed (V) — 6000 pcs/h (100 pcs/min × 60 min);
  • equipment productivity - 75.4%;
  • the period for which the power is determined (ORP) is 24 hours.

Thus, the actual power will be equal to: MW = 0.754 × 6000 × 24 = 108,576 (pcs/day).

In order to calculate the maximum capacity of the equipment, it is necessary to clearly plan improvements in the organization of the production process. Most often they are aimed at reducing the duration of planned and unplanned downtime.

Let's assume that in our example, it is supposed to cancel the planned downtime "Lunch Break" by hiring additional staff to replace lunch employees, and the duration of the "Wash" downtime is reduced from 50 to 30 minutes (due to the revision of the washing procedure). It is impossible to make other improvements, as studies have shown on the operation of the equipment. Thus, the total duration of planned downtime (PP) would be 90 minutes instead of 140 in the above example.

Next, you need to recalculate the "Performance" indicator based on new data, and then recalculate the power. It will be the maximum power: PR \u003d 490 / (490 + 90 + 20) × 100% \u003d 81.7%; MS = 0.817 × 6000 pcs/h × 24 h = 117,648 pcs/day.

So, the calculations showed that the planned improvements will increase productivity by 6.3% and increase the capacity of the equipment in such a way that it will produce 9072 units of products per day more than with actual capacity.

S. D. Ovchinnikov, Director for Economics, MosbisnessCom Corporation

The average annual cost of fixed assets is an indicator that characterizes the average cost of a company's fixed assets. It also allows you to evaluate how efficiently the company uses its own resources. In the article, methods of calculation and scope of the indicator.

What are fixed assets

Fixed assets are property owned by an enterprise on a long-term basis, and which are used in the activities of the company.

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


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The formula for calculating the average annual cost of fixed assets, taking into account the time of their write-off and commissioning

The basic formula for calculating the average annual cost of OPF is convenient to use, but has a significant drawback. Since it does not take into account the moment of commissioning of fixed assets 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 is more suitable, taking into account the dynamics of the receipt and disposal of fixed assets.

Wed. = Sn.g. + M1 /1 2 * Cin. - M2 / 12 * Sel.

where Cng is the cost of OPF at the beginning of the year,

With input. – cost of fixed assets put into operation during the year,

From choice - the value of assets written off during the year,

M1 - time during which the introduced OF were used (in months)

M2 - the time during which the written-off fixed 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 \u003d 20,000 + (8 / 12 * 300 + 5 / 12 * 200 + 3 / 12 * 400) - (10 / 12 * 100 + 11 / 12 * 500) \u003d 19841.67 thousand rubles.

Note that this method of calculation is more time-consuming, but at the same time more accurate - since it allows you to take into account the uneven operation of funds. The average annual cost of fixed assets calculated in this way is also called the average annual total book value of fixed assets.

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

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

The formula used for this calculation will look like:

Wed. \u003d Sat + (Svved. * M) / 12 - (Svyb. * (12 - Mf)) / 12

where Sat is the book value of fixed assets,

Cvved. - the cost of the OPF, commissioned funds,

Cvyb. - the cost of decommissioned fixed assets,

M is the time that has elapsed since the start of using the OPF (in months),

Mf - the time during which the fixed assets were used before its disposal (in months).

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

Determination of the average annual cost of the OPF according to the average chronological

If the goal of the calculations is maximum accuracy, it is advisable to apply the chronological average method. First, determine the average cost of the OPF for each month (including input and write-off), and then divide the sum of these values ​​by 12.

Cav = ((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 the OPF at the beginning of the first month of the year;

From 31.01 - the cost of the OPF at the end of the first month, and so on.

Example 4

Let's determine the average annual cost of OPF according to the data from the first example

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

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

From 31.07 = 20300 + 200 = 20500 = From 01.08 = From 31.08 = From 01.09

From 30.09 = 20500 + 400 = 20900 = From 01.10

From 31.10 = 20900 - 100 = 20800 = From 01.11

From 30.11 = 20800 - 500 = 20300 = From 01.12 = From 31.12

C \u003d ((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 OPF.

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

The Tax Code of the Russian Federation establishes a special algorithm for calculating the average annual cost of fixed assets, which taxpayers are required to use when calculating corporate property tax.

Avg= (Status on 01.01+ Status on 01.02 + ... + Status on 01.12 + Status on 31.12) / 13

Example 5

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

OPF cost

Calculate the average annual cost of OF:

(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 manufactured by the enterprise and divide it by the average annual cost of the OPF, then we get return on assets ratio, which actually shows , how many manufactured products in monetary terms account for 1 ruble of fixed assets.

If, over time, the return on assets of the enterprise increases, this allows us to conclude that the company's capacities are used efficiently. Decrease in return on assets - on the contrary, says the opposite.

If the average annual cost of the OPF is taken as a dividend, and the volume of output is used as a divisor, then the capital intensity ratio will be obtained, which allows you to determine what value of fixed assets is needed to manufacture a unit of output.

If we divide the average annual cost of the 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 employees of the enterprise is provided with the necessary means of labor.

If the average annual cost of the OPF is multiplied by the depreciation rate coefficient characterizing the operating conditions of the funds, we will get the amount of depreciation deductions for the year. This indicator can be used not only as a retrospective, but also in the preparation of business plans, as a forecast.

The concept of fixed assets

Definition 1

Fixed assets are assets used in the economy a large number of times in production in an unchanged natural (material) form. These funds gradually transfer their own value to the created product or service.

In practice, in accounting and statistics, fixed assets include objects with a service life of more than a year. The cost of fixed assets is an established and periodically reviewed value depending on changes in prices for products (products) of capital-forming industries.

The classification of fixed assets divides them into 2 types:

  • Fixed production assets (OPF), including the means of labor, which are fully involved in the repetitive production process by transferring their value in parts to finished products as they wear out.
  • Fixed non-productive assets, which are material goods of long-term use. They do not take part in the production process, while they are considered objects of public or personal consumption (residential building, school, hospital, club, cinema, public transport, etc.). Financing of this group of fixed assets is carried out from the budget.

There is also an active and passive part of fixed production assets. The active part includes a set of funds that directly affect the objects of labor. Through the action of the passive part of fixed assets, the conditions for the normal functioning of the production process are created.

Remark 1

The classification of fixed assets into active and passive parts is conditional.

Valuation of fixed assets in accounting

In domestic accounting and statistical practice, several main types of valuation of fixed assets are most often used, among which one can single out an assessment at historical cost, at initial cost, taking into account depreciation, at full replacement cost, at replacement cost, taking into account depreciation and at book value.

Definition 2

The full historical cost is the value of the funds in prices that take into account the fixed assets at the time of their statement on the balance sheet. Using this cost, you can express the actual cost of erecting a building, structure, including the acquisition, delivery, installation and installation of funds (equipment and machinery). The assessment is carried out at prices that are valid at the time of construction or purchase of these objects.

After the acceptance of fixed assets for operation, this value can be reflected in the asset of the balance sheet under the account “Fixed Assets”, remaining unchanged until the revaluation.

The residual initial cost includes the cost measured in the prices of statement on the balance sheet of an item of fixed assets, taking into account depreciation at the time of its determination. This value is determined by the full initial cost of the fixed capital minus the amount of depreciation, which is accumulated in accordance with accounting data:

OPst \u003d PPst - Wear

Depreciation can be of two types: physical depreciation (depending on the technical condition), obsolescence (reducing production costs, reducing the consumer value of existing assets after the introduction of new, more efficient means of labor).

Full replacement cost can be determined by measuring the cost of recreating new items of fixed assets. This cost is taken into account when revaluing fixed assets, based on the actual conditions of their reproduction (contractual prices and estimated prices for construction and installation works, wholesale prices, etc.).

The residual replacement cost can be determined as a result of revaluation as the difference between the full replacement cost of fixed assets and the monetary value of their depreciation in accordance with accounting information:

OVst \u003d PVst - Wear

Evaluation at book value characterizes the value of funds at the time of their registration according to the balance sheet. The book value includes a mixed valuation of fixed assets, since part of the inventory items is on the balance sheet at replacement cost at the time of the last revaluation, and the items that were commissioned in subsequent periods are accounted for in accordance with the original cost (acquisition cost).

Fixed assets by balance

Any organization carries out accounting of fixed assets on its balance sheets, for which a separate line is provided that determines the value of fixed assets on the balance sheet (line 1150).

Line 1150 of the balance sheet reflects the residual value of all fixed assets of the enterprise, which was formed at the end of the reporting period.

To do this, subtract from the primary price of fixed assets (reflected in the debit of account 01) the amount of depreciation that has been accumulated on them (reflected in credit 02 of the account). Thus, this line prescribes the difference between the debit balance of account 01 and the credit balance of account 02.

Additional equipment (reconstruction, revaluation of property), which leads to an increase in the initial price of the object, is prescribed in the appendix to the balance sheet.

Remark 2

Revaluation of property, as a rule, is carried out once a year by indexing the current value of the object or recalculating to the actual market price. The difference that results from these calculations increases the amount of additional capital.

In accordance with the letter from the Ministry of Finance, fixed assets that are not suitable for further use are subject to write-off with the residual value attributed to other expenses.

Conditions for classifying objects as fixed assets

The regulation of fixed assets accounting is carried out in accordance with the Regulation "Fundamental Property Accounting", according to which, in order to recognize objects as fixed assets, they must meet several requirements:

  • The use of objects should be carried out in the production processes or in the management needs of the enterprise, including leasing (the price of objects that are purchased for leasing is not reflected in the line "fixed assets in the balance sheet").
  • The enterprise must use the facility for more than twelve months.
  • The initial price of the object must be at least one hundred thousand rubles.
  • When an enterprise purchases an item of property, plant and equipment, it should not be sold in the near future.
  • In the future, objects are able to bring profit to the enterprise.