3. Main economic elements and performance indicators of manufacturing enterprises (firms)
3.3.Fixed assets of the enterprise
Composition and structure of fixed assets.
The composition of fixed assets is shown in Figure 3.3. It includes:
- basic production assets;
- fixed non-production assets;
- intangible assets.
Fixed assets are reflected in the 1st section of the asset. The peculiarity of the first section of the asset is that it reflects long-term assets, that is, assets that can make a profit for several years.
Long-term assets are divided into tangible assets, that is, assets that have a physical state, and intangible assets (idea, patent, know-how). The most important element long-term assets are the fixed assets of the enterprise.
Fixed assets- these are material values (instruments of labor) that repeatedly participate in the production process, do not change their natural material form and transfer their value to finished products piecemeal as it wears out. According to the functional purpose, the fixed assets of the enterprise are divided into production and non-production.
Production funds directly or indirectly related to the production of products. Non-productive funds serve to meet the cultural and everyday needs of workers.
By use, fixed assets are divided into those in operation and those in reserve, reserve, conservation, etc.
By ownership, fixed assets are divided into own and leased.
Fixed assets can be divided into active and passive. Active assets include such fixed assets that are directly involved in the production of products and have a direct direct impact on the volume of output. Active, as a rule, include machinery and equipment, vehicles and tools.
The composition and classification of fixed production assets are shown in fig. 3.4.
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Basic production assets |
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1. Affiliation: |
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2. Role in manufacturing process by groups |
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active part b) Vehicles. c) Tool. d) Inventory and accessories. e) Other fixed assets |
Passive part b) Buildings. c) Structures (bridges, roads). d) Transmission devices (water pipelines, gas pipelines, etc.) |
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3. Usage: |
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Rice. 3.4. Composition and classification of fixed production assets
The following are not included in fixed assets and are not subject to depreciation:
a) means of labor that serve less than one year;
b) means of labor worth up to 100 min. wage rates.
The ratio of individual groups of fixed assets by value characterizes their structure. The structure is determined by calculating the proportion of individual groups of fixed assets in the total population and is expressed as a percentage.
Methods for valuation of fixed assets
Evaluation at the initial cost of fixed assets (AF first) is determined at the time of putting the facility into operation:
OF first \u003d C + Z d + Z y + Z prch,
where C - the price of fixed assets, taking into account packaging;
Z d - delivery costs;
Zu - installation costs;
Z prch - other costs.
Replacement cost characterizes the cost of reproduction of fixed assets in modern conditions, that is, taking into account the achieved level of development of production, the achievements of scientific and technical progress and growth labor productivity as well as rising prices.
The book value of fixed assets (OF ball) is the cost at which fixed assets are accounted for in an enterprise. It coincides with either the original (OF first) or replacement cost (OF east):
where OF east n - the cost of fixed assets acquired before the revaluation;
OF perv to - the cost of fixed assets acquired after revaluation.
Estimated residual value (OF ost) characterizes the value that has not yet been transferred to finished products:
OF ost \u003d OF ball - And,
where I is the cost of wear.
The market value of an object included in fixed assets is understood as the most probable price, which, in principle, can take place by agreement of sellers and buyers in the event that this object is sold on a free competitive market. At the same time, it is assumed that sellers and buyers act reasonably, without violating the law, the objects of the transaction do not need an urgent sale or purchase, and payment for transactions is made in monetary form and is not accompanied by additional conditions.
Salvage value (F liquid) is the cost of the possible sale of retired fixed assets.
Amortized cost (AF am) is the cost of fixed assets that must be transferred to finished products:
In economic calculations, the concept of the average annual cost of fixed assets (AF avg.g) is used:
where OF n - the cost of fixed assets at the beginning of the year;
OFK - the cost of fixed assets at the end of the year;
OFi - the cost of fixed assets at the beginning of the i-th month.
Depreciation and amortization of fixed assets
The economic content of depreciation is the loss of value. There are the following types of wear:
- physical(changes in the physical, mechanical and other properties of fixed assets under the influence of the forces of nature, labor, etc.);
- moral wear 1st kind(loss of value as a result of the appearance of cheaper similar means of labor);
- moral wear 2nd kind(loss of value caused by the emergence of more productive means of labor);
- social depreciation (loss of value as a result of the fact that new fixed assets provide a higher level of satisfaction of social requirements);
- ecological depreciation (loss of value as a result of the fact that fixed assets no longer meet the new increased requirements for protection environment, rational use of natural resources, etc.).
Complete depreciation is the complete depreciation of fixed assets, when their further operation under any conditions is unprofitable or impossible. Depreciation can occur both in the case of work, and in the event of inactivity of fixed assets.
The process of transferring the value of fixed assets to finished products and recovering this value in the process of selling products is called depreciation. Depreciation is a monetary expression of the amount of depreciation, which must correspond to the degree of depreciation of fixed assets.
The amount of depreciation depends on the balance sheet value of fixed assets and depreciation rates. The depreciation rate is the established amount of depreciation deductions for a certain period of time for a specific type of fixed assets, usually expressed as a percentage of the book value. The depreciation rate shows the percentage of annual reimbursement of the cost of fixed assets:
where H a - depreciation rate;
T e - the number of years of operation.
In some cases, depreciation deductions are made in proportion to the amount of work performed.
Annual depreciation in value terms (A g) can be calculated using the following formula:
,
where (N a) i - differentiated depreciation rates established for each group of fixed assets;
n is the number of groups of fixed assets.
The residual value of fixed assets (OF ost), taking into account depreciation deductions, can be calculated using the following formula:
where T e - the number of years of operation of fixed assets; 
- depreciation of fixed assets in value terms.
The actual depreciation of fixed assets is extremely difficult to determine, therefore, in the practice of economic calculations, depreciation is taken equal to the amount of depreciation. To assess the degree of depreciation of fixed assets, the depreciation coefficient is used:
Depreciation charges are calculated monthly:
For fixed assets put into operation, depreciation begins on the first day of the month following the date of commissioning. Depreciation on written-off fixed assets is terminated from the first day following the date of writing off the month. Depreciation rates can be adjusted depending on the specific operating conditions of fixed assets. Depreciation deductions for the full restoration of the active part of fixed assets are made only during the standard period of their service or the period for which the book value of these funds is fully transferred to costs. For others - types of fixed assets during the entire actual service life.
Depreciation rates for residential buildings are set only for the calculation of depreciation.
Accelerated depreciation is the target method of a faster, compared to the standard life of fixed assets, full transfer of their book value to costs.
Intangible assets and their depreciation
Intangible assets include the costs of enterprises for intangible objects used during long-term periods of economic activity and generating income: the right to use land plots, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, including licenses for certain types activities, organizational expenses (including fees for state registration, brokerage place, etc.), trademarks and trademarks. The price of the firm arises when buying entire operating enterprises. Typically, such enterprises are sold and bought at a market price based on their profitability, business reputation, the prestige of their products or services, and some other factors. Excess purchase price over the book value of all assets of the enterprise is the price of the business reputation of the company and is accounted for as an intangible object. Intangible assets transfer their value to production costs evenly (monthly) according to the norms determined at the enterprise, based on the established period of their use. The useful life of intangible assets can be determined in the following three ways:
1) term beneficial use coincides with the period of validity of one or another type of intangible assets, which is provided for by the relevant agreement;
2) enterprises independently determine the useful life of intangible assets. The main factor influencing the justification of the depreciation rate should be the period during which the enterprise is going to use this species assets for your own benefit. It is almost impossible to accurately determine the duration of such a period, therefore, the value of the initial cost of intangible assets and the value of the cost of manufactured products may affect the decision on this issue;
3) it is not possible to establish the useful life, then the current legislation provides for the establishment of the useful life equal to the life of the enterprise.
Indicators of the movement and efficiency of the use of fixed assets
The quantitative characteristics of the reproduction of fixed assets are calculated according to the following fundamental formula:
OF n + OF in - OF l \u003d OF to,
where OF n, OF k - the cost of fixed assets at the beginning and end of the year;
OF in - the cost of introduced fixed assets;
OF l - the cost of decommissioned fixed assets.
The movement of fixed assets can be characterized using the following coefficients:
- update factor;
- retirement rate.
Refresh rate shows specific gravity fixed assets introduced in the reporting period. The retirement ratio shows the share of retired fixed assets. This group of indicators characterizes only the movement of fixed assets and says nothing about their use. The efficiency of the use of fixed assets is determined using a system of indicators, divided into general and private. The former characterize the efficiency of using the entire set of fixed assets, the latter - individual elements of fixed assets. The first group includes:
1) return on assets (F o), which shows how many products (in value terms) are produced per 1 ruble of the cost of fixed production assets:
where Q is the volume of output;
OF sr.g - the average annual cost of fixed assets;
2) capital intensity (Ф e), which shows how much fixed assets were spent to produce 1 ruble of products:
3) capital-labor ratio (F c) of labor shows the value of fixed assets per employee:
where H is the average number of employees.
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Fixed assets - tangible assets that an enterprise holds for the purpose of using them in the process of production or supply of goods, provision of services, leasing to other persons or for the implementation of administrative and socio-cultural functions, the expected useful life (operation) of which is more than one year ( or operating cycle if it lasts longer than a year). The cost of fixed assets less accumulated depreciation is called net fixed assets or residual value. Fixed assets are accepted for accounting at their original cost, however, in the future, fixed assets are reflected in the balance sheet at their residual value. The residual value of fixed assets is determined as the difference between the original cost and depreciation. Accounted for as non-current assets.
Table 4 - Structure of fixed assets, thousand rubles
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Indicators | |||
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1. Fixed assets (total) | |||
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including: | |||
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2.Buildings and structures | |||
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3.Machinery and equipment | |||
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4.Vehicles | |||
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5.Production and households. inventory | |||
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6. Land plots and objects of nature management | |||
Table 4 shows that fixed assets, in the reporting year, increased by 85 million rubles, because. there is an increase in indicators for almost all items.
2.3 Analysis of fixed assets Share of fixed assets in assets
The indicator is a summary of the structural analysis and characterizes the degree of capitalization of assets into fixed assets.
Calculation formula:
Share of fixed assets in assets = value of fixed assets / balance sheet total
Share of fixed assets in assets=256,575/574,661=0.45
The active part of the OPF represents those types of means of labor that most directly and actively affect the objects of labor in the process of their processing into a finished product. The active part of the BPF includes machinery and equipment, transmission devices, special types of tools. The passive part of the OPF- these are the types of means of labor that do not have a direct impact on the objects of labor in the process of processing raw materials into the finished product. At the same time, the presence of such types of OPF is objectively necessary. The passive part of the OPF includes buildings, structures, vehicles and inventory.
Share of the active part of fixed assets
Shows what part of the total cost of existing fixed assets is their active (participating in the production) part. The active part of fixed assets is machinery, equipment and vehicles. The growth of this indicator in dynamics is usually regarded as a favorable trend.
Calculation formula:
Share of the active part of fixed assets = value of the active part of fixed assets / value of fixed assets
Share of the active part of fixed assets (2014)=473,734/474,684=0.998
Share of the active part of fixed assets (2013)=388,593/389,550=0.998
Fixed assets are material assets used as means of labor that operate in an unchanged natural form for a long time (more than one operating cycle). Depending on the nature of participation in the process of expanded reproduction, fixed assets are divided into production and non-production. Production fixed assets include objects, the use of which is aimed at systematic profit making as the main purpose of the activity. They are replenished through capital investments. For industrial enterprise production fixed assets include machine tools, workshop buildings, structures, office buildings and other fixed assets with which products are manufactured. Distinctive features of fixed production assets:
reused in the production process;
retain their natural shape appearance for a long time;
transfer their value to the finished product in parts as they wear out.
Non-productive fixed assets are durable items that serve the manufacturing plant non-productive consumption. These funds are not directly involved in the production process, but are used for the cultural and everyday needs of the enterprise's employees. These include fixed assets of canteens, polyclinics, kindergartens, etc., which are on the balance sheet of the enterprise. The value of these funds disappears in consumption. These funds are reproduced at the enterprise at the expense of profit. From the point of view of accounting, fixed assets are means of labor with a service life of more than one year and (or) more than one operating cycle. The fixed assets of the enterprise are diverse in composition and purpose.
Classification of fixed assets by types:
Land plots and nature management objects.
Structures.
Cars and equipment:
a) power machines and equipment;
b) working machines and equipment;
c) measuring and control instruments and laboratory equipment;
d) computer technology;
e) other machinery and equipment.
Vehicles.
Production and household inventory.
Working cattle.
Productive livestock.
Perennial plantations.
Other types of fixed assets.
Fixed assets are valued in kind and value terms. In-kind indicators of fixed assets reflect the characteristics and number of individual objects. For example, for equipment, this is the number of units by type, age. Information on each unit of fixed assets is reflected in the inventory cards. The structure of fixed assets is characterized by the ratio specific gravity the value of each group of fixed assets. The production structure of fixed production assets is understood as the ratio various groups funds by material-natural composition in their total average annual value. In the composition of the main production assets (OPF), an active and a passive part are distinguished.
Active funds directly affect the objects of labor. For example, working machines and equipment, tools, measuring and control instruments and equipment, computers, industrial transport. The share of the active part is the most important indicator of the production structure of fixed assets of the enterprise.
Depreciation of fixed assets.
In the process of production, the main production assets wear out and deteriorate. This reduces their value. Depreciation is a cost indicator of the loss of physical qualities by fixed assets or the loss of technical and economic properties, and as a result of this cost. Depreciation is divided into physical and moral. Physical (material) depreciation is the loss of their consumer value by fixed assets either due to their operation (for example, wear of parts) or under the influence of natural forces (for example, metal corrosion). The higher the equipment load and the shift ratio, the higher the degree of physical wear. The coefficient of physical depreciation of fixed assets (Ki) is calculated by the formula
where Tn is the standard service life, years;
Tf is the actual period, years.
The normative service life of an object is the duration of its operation in years, established taking into account moral and physical depreciation, under the conditions of the planned level of use of the object, production and renewal of output. The coefficient of physical depreciation can be calculated as the ratio of the amount of depreciation of fixed assets to their full replacement cost. The most correct method for assessing the degree of physical wear and tear is an examination of the state of the object in kind. The shelf life coefficient (Kg) of fixed assets is calculated by the formula:
Kg \u003d 1 - Ki
The moral depreciation of fixed assets is expressed in a decrease in value, regardless of physical depreciation. Distinguish obsolescence of the first and second kind. Obsolescence of the first kind is associated with the loss of fixed assets of their original value as a result of an increase in labor productivity in the industries that produce them. Elements of fixed assets of the same design and with the same characteristics are produced at a lower cost and at a lower price. Obsolescence of the second kind is associated with the emergence of new, more progressive and economical technology as a result of scientific and technological progress, which leads to a decrease in the relative utility of old fixed assets. Obsolescence of the first kind does not lead to losses, and of the second kind - leads to losses, since the costs of producing similar products on obsolete equipment are higher than on new ones. Obsolescence of the second kind can be considered as partial (partial loss of value) and complete (when further use machine becomes unprofitable). In monetary terms, depreciation of fixed assets can be defined as the amount of depreciation accrued over the entire actual life of fixed assets. Therefore, it is possible to determine the depreciation of fixed assets in monetary terms by the formula.
A selection of the most important documents on request Active part of fixed assets (regulations, forms, articles, expert advice and much more).
Arbitrage practice
As the court pointed out, recognizing the position of the taxpayer as unfounded, according to the Regulation on accounting"Accounting for fixed assets" PBU 6/01 (approved by Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 26n) and Methodological guidelines for accounting of fixed assets (approved by Order of the Ministry of Finance of the Russian Federation of 13.10.2003 N 91n) organizations can apply an acceleration factor equal to 3, only for movable property or property constituting an object of financial lease (leasing), attributable to the active part of fixed assets in accordance with the terms of the leasing agreement.
Articles, comments, answers to questions: Active part of fixed assets
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Paragraph 54 of Guidelines N 91n also states that in the case of the reducing balance method for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration factor can be applied in accordance with the terms of the financial lease agreement not higher than 3.
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This article changes the essence of one of the most important tasks related to legal regulation taxation of property of organizations in our country. This refers to the task that was proclaimed a long time ago - this is the removal from taxation of the active part of fixed assets for organizations (ie, machinery, equipment, vehicles, etc.). It can be noted with confidence that today the issues related to the implementation of this task are extremely relevant: the fact is that, as O.A. Nogin, one of the main directions of the recent tax reform was proclaimed a change in the system of taxation of real estate of organizations and individuals. At the same time, it should be noted that the most important question whether movable property will be further taxed on the property of organizations is still essentially open. As an example, we can cite the Main Directions of Tax Policy for 2016 and the planning period of 2017 and 2018. . According to this document, the Ministry of Finance of Russia does not approve, but only admits that in the future the object of the tax specified in this paragraph will include only real estate.
Regulations: Active part of fixed assets
b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . However, in accordance with the law Russian Federation small businesses can apply an acceleration factor of two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3.
When choosing a reducing balance method, it must be borne in mind that it is most applicable to the active part of fixed assets, with an acceleration factor of no more than 2 in accordance with the law, and no more than 3 for leased property. In addition, due to the non-linear decrease in the residual value of an item of fixed assets, it becomes necessary to write off the balance of its value (the so-called liquidation value) in the last year of using the item, which can significantly exceed depreciation charges for previous years. This will inevitably Negative influence to final financial results activities, because in the last year of using the object, the return on production is the smallest, hence the cost of production will be overestimated.
Fixed assets (non-current funds, fixed capital)- part of the property of the enterprise used as a means of labor in the production of products. Fixed assets are created by labor material values functioning for a long time.
In the literature, a number of related concepts are often used - non-current assets, fixed capital, means of production, fixed assets, fixed assets. The concept of "non-current assets" is used mainly in financial statements and are presented in section 1 of the asset balance sheet. This is the broadest concept, because they include all PP assets used to generate profit for a long time (usually more than 1 year).
The part of the SP capital invested in non-current assets constitutes the fixed capital.
Fixed assets include: buildings, structures, working and power machines and equipment, computers, vehicles, tools, production and household inventory and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads, etc. relevant objects . Tools, production and household inventory and various accessories in the event that their value exceeds 100 minimum wages at the time of their purchase.
For the purpose of a more reliable analysis, fixed assets are classified into several groups according to their purpose.
| Group name | Composition of the group | a brief description of |
| Building | Industrial buildings, premises of services, laboratories, warehouses, shops | They create comfortable conditions for the normal course of the production process, protect machines and equipment from the effects of the external atmospheric environment |
| Structures | Mines, gas and oil wells, overpasses, bridges, tunnels, hydraulic, water and sewer facilities, overpasses | Perform functions for maintenance production, not related to a change in the object of labor |
| Transfer devices | Power transmission and communication devices: electric and heating networks, pipelines, cable lines, overhead communication lines, sewer networks, water pipelines. | Produce the transmission of electrical, thermal and mechanical energy to working machines. |
| cars and equipment | Metal-cutting and woodworking machines, presses, thermal furnaces, electroplating equipment, forging and pressing machines, electrical equipment, energy, working and information machines and equipment | They are directly involved in the production process, during which, when exposed to the object of labor, a finished product is formed |
| Vehicles | Railway rolling stock, facilities water transport, cars, air transport, subway cars, trams, floor industrial vehicles. | Designed to perform production, household functions, transportation of goods and people, as in-house intra-shop transport. |
| Tool | All types of tools for processing metal, wood: mechanical, pneumatic, electrified tools | Participates in the implementation of the production process and performs the functions of its maintenance |
| Measuring and regulating instruments and devices, laboratory equipment | Control and verification, measuring and testing equipment, control panels, signaling and blocking | Designed for automation of production management, testing and laboratory research of finished products, semi-finished products, raw materials and components |
| Industrial and economic inventory | Production equipment - technical items: containers for storing liquids, containers, furniture. Household inventory - office and household items, sports equipment | Participate in the implementation of the production process (excluding household inventory) |
Fixed assets participate in a number of production cycles, transferring their value to manufactured products as they wear out, retaining their physical form throughout the entire useful life of fixed assets.
Under useful life understand the period of time during which the object of fixed assets is intended to generate income for the enterprise and serve the main goals of its activities.
The main defining features of fixed production assets:
Natural and value measurement
Gradual transfer of value to the product produced in parts as it wears out
Preservation of the natural-material form during the service life
There are different ways of receiving fixed assets to the enterprise:
Purchase, manufacture
Capital contribution
Receipt under a donation agreement or free of charge as assistance
Receipt under an agreement for payment in non-monetary means, or netting
OS can be divided into tangible and intangible. NMAs include:
1. The rights to use land plots, natural resources, software products, monopoly rights and privileges, completed research and development, carried out at their own expense - depreciable assets.
2. Patents, licenses, know-how, trademarks, trademarks are non-depreciable assets.
NMA have a number of characteristic properties that distinguish them from MA: duration of operation; no useful waste; high risk
Fixed assets include active and passive parts, which play a different role in the production process. Their ratio depends on the type of activity of the enterprise.
Structure of fixed assets- the ratio of individual groups in value terms.
Active part (production funds)- means of labor directly involved in the production process and in the creation of a product of labor: machinery and equipment, measuring and control devices, computing and org. equipment, vehicles, tools, production and household inventory.
Passive part (non-productive assets)- means of labor that contribute to the creation of a product: buildings, structures.
The passive part dominates clothing industry, food, meat and dairy industry, building materials industry.
The following factors influence the structure of fixed assets:
1. Design and technological features of the manufactured products - in the production of large-sized products with a large mass, the passive part of the OS increases, in the manufacture of products with a simple configuration, the active part of the OS increases.
2. Type of production - in the mass production of a certain type of product, the share of their active part increases. A single production is characterized by a decrease in the share of the active part.
3. Har-r technological processes and technical level of production - new technologies and high technical level cause a decrease in the passive part in the OS structure.
4. The level of concentration, specialization, cooperation and combination of production of large specialized subsidiaries with developed cooperative ties with an increase in production volumes, the share of the active part of the OS increased.
5. Geographic location of the substation of the industry - the location of the substation close to sources of raw materials, consumers has an impact on reducing the share of the passive part of the fixed assets in the form storage facilities, fuel tanks, etc.
The functioning of fixed assets and intangible assets is limited by their service life, after which they are no longer in circulation, which necessitates their renewal, replacement or modernization.
Fixed assets are reflected in the financial statements depending on the purpose of the initial, replacement, residual and salvage value.
Initial the cost of fixed assets acquired or built for a fee, as well as those created at the point of sale, is recognized as the sum of the actual costs of the point for the acquisition, construction or manufacture, excluding VAT. The initial cost of fixed assets is not subject to change, except for cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation.
Restorative the cost of OS is the cost of similar OS in the current conditions of reproduction. Replacement cost is important in determining the amount of costs that will be required for replacement.
liquidation cost is possible cost sale of the OS object or their residues after the expiration of the service life.
The use of fixed assets can be estimated using the following. coefficients.
Reproduction of fixed assets implemented in the form of capital investments.
The result of equipment replacement is evaluated by the following indicators:
1. Renewal coefficient Kob = OS in / OS k.g., where
OS in - the cost of the introduced fixed assets, OS k.g. - the total value of fixed assets at the end of the year.
2. Retirement rate Кvyb = OS vyb / OS n.g., where
OS select. - cost of retired fixed assets, fixed assets n.g. - the total cost of the main average at the beginning of the year.
3. Growth coefficient Kpr \u003d OS in / OS n.g., where
OS in - the cost of the introduced fixed assets, OS n.g. - the total cost of the main funds at the beginning of the year.
The excess of input over disposal provides an increase in fixed assets.
The problem of the growth of fixed assets is relevant today ... ..
The process of growth of fixed assets is influenced by two fundamental factors: the investment activity of the enterprise and retirement.
Reasons for leaving may include:
Complete wear or inability to continue operation
Sale;
Leasing;
Transfer as a founding contribution to the mouth. capital of other organizations;
Free transfer under an exchange or donation agreement;
Liquidation in case of accidents, natural disasters;
In the process of managing non-current funds, the following indicators are of great importance:
1. Capital productivity \u003d B / OS cf., Where B is the sales proceeds, OS cf - \u003d cf. the cost of the main funds in the analyzed period
2. Capital intensity \u003d OS cf / V
3. Profitability \u003d P / OS cf, where P - profit, OS cf - \u003d cf. the cost of the main funds in the analyzed period
4. Capital-labor ratio \u003d OS cf / H cf, where OS cf - \u003d cf. the cost of the main funds in the analyzed period, H cf - the average number of employees.
Information on the availability and movement of fixed assets and other non-financial assets is contained in the special. reporting form developed by the State Statistics Committee of the Russian Federation No. 127. It includes the following sections: availability, movement, composition of fixed assets of the main activity, availability of fixed assets of other types of activities, depreciation and expenses for overhaul OS, average annual cost of OS.
Fixed assets are indicated by balance sheet, replacement (including revaluation) and residual value, which makes it possible to assess the degree of their depreciation. Due to wear and tear of the OS, they require periodic reassessment
Wear- this is a partial or complete loss of the OS of its consumer properties and value.
Distinguish:
1. Physical wear:
1.1 Wear in service
1.2 Wear and tear during inactivity
2. Obsolescence:
2.1 Conditioned by an increase in the productivity of social labor
2.2 Due to the use of economical and productive machines.
Revaluation of fixed assets carried out using the following methods:
Expert method - repricing is carried out by a special commission from among highly qualified specialists.
The index method is a revaluation carried out by multiplying the book value of the object by the price index, which is established by the Government of the Russian Federation.
In order to compensate for depreciation, enterprises create a fund, the source of which is depreciation.
Depreciation of fixed production assets is the process of gradually transferring their value to the product produced.
Sinking fund- a special monetary reserve intended for the reproduction of fixed assets in their entirety.
Depreciation rate (On)- the annual percentage of deductions to the fund, which is the percentage of reimbursement of the cost of fixed assets.
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