And ways to improve the efficiency of its use. Ways and methods of increasing the efficiency of using office

Working capital refers to the mobile assets of a business that are cash or can be converted into cash during the production process. They are necessary for creating inventories in warehouses and in production, for settlements with suppliers, the budget, for paying wages, etc. According to economic content (areas of turnover), mobile funds are divided into circulating production funds and circulation funds.

The concepts of working capital and working capital are not identical. Some authors, such as Likhacheva O.N., Bocharov V.V., Zaitsev L.N., use the term working capital in the meaning - required element production process, the main part of the cost of production. The lower the consumption of raw materials, materials, fuel and energy per unit of production, the more economically the labor spent on their extraction and production is spent, the cheaper the product. The presence of sufficient working capital at the enterprise is a necessary prerequisite for its normal functioning in a market economy.

Other authors, Kuznetsov B.T., Radionov A.R., use the term working capital of an enterprise, which represents an economic category in which many theoretical and practical aspects are intertwined

Working capital is a value advanced in cash that, in the process of a systematic circulation of funds, takes the form of working capital and circulation funds, necessary to maintain the continuity of the circulation and returning to its original form after its completion [

Working capital assets include items of labor that are entirely consumed during one production cycle and fully transfer their value to the cost of the finished product. These are industrial stocks of raw materials, materials, semi-finished products, fuel, energy, packaging, spare parts, work in progress and deferred expenses.

Depending on the role that production inventories play, in the production process they are divided into the following groups: raw materials and basic materials, auxiliary materials, purchased semi-finished products, waste (returnable), fuel, containers and packaging materials, spare parts, low-value and wearable items.

Raw materials and basic materials are the objects of labor from which the product is made (they form the material basis of the product). In this case, raw materials are called products Agriculture and extractive industries (grain, cotton, milk, etc.), and materials - products of the manufacturing industry (sugar, fabrics, etc.).

Auxiliary materials are those that are used to influence raw materials and materials to give the product certain consumer properties or to care for tools and facilitate the production process (onions, peppers and other spices in sausage production, lubricants, etc.).

Methodology for analyzing the efficiency of using working capital at an enterprise

The financial position of an enterprise is directly dependent on the state of working capital, so they must pay Special attention their analysis.

The purpose of analyzing current assets is to increase the efficiency of their use.

The main objectives of the analysis are:

1. identifying the degree of provision of the enterprise with working capital;

2. study of the composition and structure of current assets;

3. studying the efficiency of using working capital at the enterprise;

4. development of ways to improve the efficiency of using working capital.

Analysis of the use of working capital includes the following steps.

The first stage is Analysis of the enterprise's provision with current assets.

It begins with a study of the composition and structure of working capital. On at this stage it is revealed which groups are part of them and what share they occupy in the total volume of working capital at the enterprise.

The second stage is Analysis of the efficiency of using working capital.

At this stage, the following indicators are calculated:

1) the turnover ratio of working capital in turnover (Kob), characterizes the number of turnovers made by the working capital of an enterprise for a certain period (year, quarter), or shows the volume of products sold per 1 ruble. working capital. From the formula it is clear that an increase in the number of revolutions leads either to an increase in output by 1 ruble. working capital, or to the fact that a smaller amount of working capital needs to be spent on the same volume of production

The main indicator of the efficiency of using working capital is the turnover ratio. Its level depends on sales revenue and the average amount of working capital for the analyzed period. Using factor analysis, we will consider the change in the turnover ratio due to:

Sales proceeds

Profits from sales

Turnover ratio

The efficiency of using working capital depends on many factors. Among them, we can distinguish external factors that influence regardless of the interests and activities of the enterprise, and internal ones, which the enterprise can and should actively influence.

External factors include: the general economic situation, features of tax legislation, conditions for obtaining loans and interest rates on them, the possibility of targeted financing, participation in programs financed from the budget. Taking these and other factors into account, an enterprise can use internal reserves to rationalize the movement of working capital.

Increasing the efficiency of using working capital is ensured by accelerating their turnover at all stages of the circulation.

Significant reserves for increasing the efficiency of using working capital are built directly into the enterprise itself. In the production sector, this applies primarily to inventories. Inventories play an important role in ensuring the continuity of the production process, but at the same time they are involved in the production process. Effective organization inventory is an important condition for increasing the efficiency of using working capital. The main ways to reduce inventories come down to their rational use; liquidation of excess stocks of materials; improving standardization; improving supply organization, including by establishing clear contractual terms deliveries and ensuring their implementation, optimal selection of suppliers, smooth operation of transport. An important role belongs to improving the organization of warehouse management.

and factors influencing its growth

The essence of the problem of increasing the economic efficiency of production is to increase economic results for each unit of cost in the process of using available resources.

Any manufacturer strives to increase the efficiency of its production by influencing the production process different ways. These methods are factors influencing the increase in production efficiency.

They can be divided into three groups - factors providing:

• increasing the volume of production due to more complete use of production capacities;
• reduction in production costs due to both increased labor productivity and efficiency of use material resources and fixed production assets, as well as reducing waste and manufacturing defects;
• increase in average sales prices of products.

Factors contributing to an increase in commodity output

products are:

• direct increase in production volume due to more effective use labor and material resources, as well as means of labor;
• reduction of work in progress balances and on-farm turnover.

Factors contributing to reducing the cost of production are:

• increasing the efficiency of the use of labor resources by increasing labor productivity, creating additional jobs, moral and material incentives for workers, switching to a multi-shift work schedule and reducing the loss of working time;
• increasing the efficiency of use of material resources by reducing waste of raw materials and materials, developing more efficient methods for processing workpieces, as well as reducing the consumption rates of raw materials and materials per product;
• increasing the efficiency of use of fixed assets through more efficient use of the working time fund of machines and equipment (including through the transition to a multi-shift operating mode), increasing the output of a unit of equipment, increasing the efficiency of preventive inspection and repair of equipment, as well as acquiring new, more advanced machines and equipment.

Factors contributing to an increase in average sales prices of manufactured products are:

• improving the quality of manufactured products;
• searching for the most effective markets for products, including those with the least competition;
• development of more efficient advertising campaign;
• optimization of volumes and timing of product sales.

The level of production efficiency is also determined by the influence of both intensive and extensive factors. Intensive ones include what determines the improvement of the quality of production elements - the use of more advanced elements of the production process in comparison with existing means of production, improvement of their interaction in the manufacture of products.

Intensive factors include: replacement of old equipment with more advanced ones, reconstruction of labor tools, modernization of equipment, comprehensive mechanization and automation of production processes, use of advanced types of raw materials, materials, fuel, energy, improvement of worker skills and labor productivity through social measures, improvement of technology production, introduction of progressive technological processes, improvement of the workplace maintenance system, improvement of storage and transportation of raw materials and materials, introduction of scientifically based standards for their consumption, introduction of scientific organization of labor, improvement of the organizational management structure, functions performed by the management apparatus and management methods. It is the intensive factors that reflect the impact of scientific and technological progress on production.

Everything that causes an increase in production elements or an increase in the duration of their operation refers to extensive factors: the involvement of additional equipment, raw materials and other material resources in production, the introduction of new production facilities, an increase in the number of workers and shifts of equipment and workers, the involvement of unused equipment, unused production space, elimination of equipment downtime and losses of material resources, compliance with their consumption standards, elimination of lost working time and work defects.

Possible directions for implementing internal and external factors for increasing production efficiency (enterprise activity) are not the same in terms of the degree of action (influence), use and control. Therefore, for business practice, it is important for managers and relevant specialists (managers) of enterprises to have a detailed knowledge of the scale of action, forms of control and use of the most important internal and external factors at various levels of production management. An enterprise must constantly monitor the process of using internal factors by developing and consistently implementing its own program to improve production efficiency, and also take into account the influence of external factors on it - the economic and social policy of the state, infrastructure development and structural changes in society.

Technology. Technological innovations, especially modern forms automation and information technology provide big influence on the level and dynamics of production efficiency. According to the principle of a chain reaction, they cause significant changes in the technical level and productivity of technological equipment, methods and forms of organization labor processes, training and qualifications of personnel, etc.

Equipment. This factor has one of the leading places in the program for increasing production efficiency. Increasing the productivity of existing equipment is determined by the proper organization of repair and maintenance, optimal service life, ensuring the necessary proportionality in the throughput of technologically related groups (units), clear planning of load over time, increasing work shifts, reducing intra-shift working time costs, etc.

Materials and energy. The problem of saving and reducing the consumption of raw materials, materials, and energy should be under the constant control of relevant specialists from enterprises with material- and energy-intensive production. The problem of resource saving at such enterprises can be positively solved by introducing low- and waste-free technology, increasing the yield of useful products or energy per unit of material used, using cheap and low-grade raw materials, improving the quality of materials through primary processing, replacing imported raw materials and materials with domestic material resources production, rationalization of inventory management and development of efficient sources of supply.

Products. The products themselves, their quality and design are also important factors in efficiency. The design must correlate with the so-called utility value, i.e. the amount that the buyer is willing to pay for a product of appropriate quality. Leading enterprises constantly monitor the implementation of their technical advantages in specific products that are in great demand in the market. However, to achieve high enterprise productivity, simply the utility of a product is not enough. Products offered for sale must appear on the market within in the right place, at the right time and at a reasonable price. In this regard, the enterprise must ensure that there are no organizational and economic barriers between production and individual stages of marketing.

Workers. The main source and determining factor in increasing the efficiency of production (enterprise activity) are employees - managers, entrepreneurs, specialists, workers. Their productivity is largely determined by their methods, techniques, personal skill, knowledge, attitude and ability to perform a particular job. The business qualities of employees can be most fully manifested in the conditions of the functioning of a powerful and flexible motivational mechanism at the enterprise. Labor productivity will increase when the management of the enterprise materially and morally stimulates the use of creative abilities of all categories of workers, shows interest in their personal problems, assists in creating and maintaining a favorable social microclimate, provides social protection for people within the limits of its powers and capabilities, and guarantees their employment. and so on.

Organization and systems. The unity of the workforce, rationality in the delegation of responsibility and controllability standards are among the principles of good organization of affairs in an enterprise, which ensure the necessary specialization and coordination of production and management processes and, thus, the highest level of efficiency (productivity) of activities. One of the reasons for the insufficient productivity of an enterprise as a complex production and economic system is an overly rigid organizational structure, excessive separation of divisions by professional groups or functions. Therefore, the system must be dynamic and flexible, periodically reorganized in accordance with new tasks that arise for the enterprise when the situation changes.

Working methods. Improved methods of working in environments where labor-intensive processes dominate are becoming quite promising for increasing productivity. The scientific organization of labor in all departments of the enterprise helps to transform manual labor into more productive one by improving the methods of performing labor operations, the mechanisms and tools used, and the organization of workplaces. To improve labor methods at an enterprise, it is very important to constantly analyze labor operations and the use of working time, systematically certify workplaces, generalize and use the positive experience accumulated at other related enterprises, organize training for different categories of workers in progressive labor techniques, eliminate unnecessary (extra) work and perform useful with the least amount of effort, time and money.

Management style. A significant (according to some estimates, predominant) contribution to increasing the efficiency (productivity) of production can be provided by a modern, well-organized management system, under the control of which are the resources and results of the enterprise. An integral part Such a system is the management style - a typical “soft” factor in increasing the efficiency of an enterprise. Every leader, entrepreneur or manager should know that there is no absolutely perfect management style for all cases. The overall performance of an enterprise depends on when, where, how and to whom the appropriate management style is applied. It is known that the management style, which combines professional competence, efficiency and high ethics of relationships between people, influences almost all types and areas of the enterprise’s activities. It determines the extent to which external factors for increasing production efficiency at a particular enterprise are taken into account.

The maximum possible influence of internal factors on the level of production efficiency can be achieved only by ensuring the necessary complexity of their use and consistency of interaction in time and space. For example, you can use the latest technology and equipment, but continue to use outdated forms of labor organization or have insufficiently trained personnel. It is clear that in this case there will be no positive changes in production efficiency.

The level of productivity of each individual enterprise is directly or indirectly influenced by external factors of production efficiency, and the enterprises themselves cannot actively control them. That is why these factors should be known and studied, their action (impact) should be understood and taken into account when developing (planning) and implementing programs to improve production efficiency in enterprises. In this regard, the need to characterize and determine the directions of action of individual external factors of efficiency (productivity) becomes obvious.

Public policy. The economic and social policy carried out by the state (government) significantly influences the efficiency of social production: through the practical activities of government agencies and government structures; legislative activity; financial measures and incentives (taxes, tariffs, financial support for large scientific, technical and production projects, financing of social programs, regulation of interest rates for loans); established and controlled economic rules and regulations (regulation of income and wages, price control, licensing of foreign economic activity, etc.); creation of market, production and social infrastructure; macroeconomic structural changes; programs for denationalization of property and privatization of state-owned enterprises; commercialization organizational structures non-production sphere, etc.

Infrastructure. An important prerequisite for increasing the efficiency (productivity) of production at enterprises is a sufficient level of development and vigorous activity of various institutions of market, production and social infrastructure. IN modern conditions enterprises in the process of their innovation, production and commercial activities cannot do without the appropriate services of innovation funds, commodity and stock exchanges, labor exchanges, commercial banks and other institutions of market infrastructure. The proper development and high-quality functioning of production infrastructure - communications, transport, wholesale and retail trade, specialized information systems, etc. - has an extraordinary direct impact on the performance of enterprises and the level of efficiency of their production as a whole. Still, a powerful and extensive network of organizational structures and a system of activities constantly carried out by them, which in their totality constitute social infrastructure. In this regard, the state and its relevant government and management institutions should pay special attention to the development and improvement of the efficiency of various educational institutions, science, culture, systems of housing and communal services and consumer services for the population, and its reliable social protection.

Structural changes. Indicators of efficiency (productivity) at different levels of management are often influenced by structural changes in society, depending on the quality of management of the activities of individual enterprises. Moreover, such interaction in the long term always has a two-way nature, i.e. structural changes are reflected in the level of overall efficiency, and positive changes in productivity can contribute to the modification of the very structure of social production. Such changes are not only the result, but also the cause of economic and social development society. Understanding these changes allows us to avoid errors in government decision-making, plan the activities of enterprises more realistically and purposefully, and develop market and social infrastructure.

The most important, besides political ones, are structural changes of an economic and social nature. Significant economic changes are occurring in areas such as:

• 1) employment of the population - a shift in employment from agriculture to manufacturing, as well as from the latter to non-manufacturing areas (especially the service sector);
• 2) the composition of fixed assets (fixed capital) - determined by the size of the accumulation and investment fund based on the intensity of renewal, period of use, degree of implementation of technological news, level of capital intensity;
• 3) technology, Scientific research and development - the ratio of technology imports with the involvement foreign capital and domestic technological developments, the introduction of non-traditional technologies and developments that are accompanied by revolutionary breakthroughs in specific areas;
• 4) scale (concentration) of production - a noticeable increase in the part of small (small) and medium-sized enterprises that can and do become competitive, subject to their necessary specialization and the availability of large and long-term batches of orders for the products they manufacture.

Structural changes of a social nature concern mainly personnel (labor) and labor potential. They are characterized by important shifts in their composition based on gender, education, qualifications, national character traits, etc.

Control questions

• 1. Give the concept of efficiency. Types of efficiency.
• 2. List the indicators characterizing economic efficiency.
• 3. List production efficiency indicators.
• 4. What types of profit do you know?
• 5. What does the labor productivity indicator mean?
• 6. List ways to improve production efficiency.
• 7. List the factors influencing production efficiency.

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Faculty of Economics and Management

Department of Economics and Enterprise Management

COURSE WORK

Fixed assets and ways to increase the economic efficiency of their use.

Introduction

1 Theoretical aspects of fixed assets in an enterprise

1.1 Economic essence, classification and valuation of fixed assets

1.2 Efficiency of fixed assets

3 Ways to increase the economic efficiency of repairing fixed assets

Conclusion

List of sources used

Introduction

To carry out economic activities, organizations and enterprises must have production fixed assets. Fixed production assets are the material and technical basis of the production process at any enterprise.

Fixed assets are tangible assets (implements of labor) that are repeatedly involved in the production process, do not change their physical form and transfer their value to finished products in parts as they wear out.

One of the main elements of any production process is material means, and in particular means of labor. These are buildings, structures, machines, equipment and vehicles, inventory and others.

The problem of increasing the efficiency of fixed assets and production capacities of enterprises occupies a central place during Russia's transition to market relations. The solution to this problem determines the place of the enterprise in industrial production, its financial condition, and competitiveness in the market.

Having an idea of ​​the role of each element of fixed assets in the production process, physical and obsolescence, factors influencing the use of fixed assets, it is possible to identify methods and directions by which the efficiency of using fixed assets and production capacities of the enterprise is increased, ensuring a reduction in production costs and growth labor productivity.

In the conditions of market relations, issues related to fixed assets such as the technical level, quality, and reliability of products come to the fore, which entirely depends on the quality of the equipment and the efficiency of its use. Improving the technical qualities of labor tools and equipping workers with them provides the bulk of the increase in the efficiency of the production process.

The relevance of this problem was the reason for choosing the topic course work.

The object of the study is the joint-stock company OJSC Inverter Plant, one of the Orenburg enterprises of TNK-BP.

The subject of the study is economic activity in relation to the production efficiency of the enterprise JSC Inverter Plant.

The purpose of the course work is, on the basis of regulatory, legislative materials, scientific and specialized literature, experience in organizing accounting and analytical work at the enterprise OJSC Inverter Plant, to study ways and reserves for increasing production efficiency. Based on the stated purpose of the work, the main tasks are:

Study the essence and criteria of economic efficiency of production;

Analyze the indicators characterizing the production efficiency of the enterprise JSC Inverter Plant;

Identify factors and ways to increase production efficiency at the enterprise JSC Inverter Plant.

The practical significance of the work lies in the fact that the recommended measures to improve efficiency can be used for implementation at a specific enterprise.

The methodological basis of this work was normative, legislative, special, periodical literature, articles on issues of fixed assets and production efficiency of enterprises.

1. Theoretical aspects of fixed assets in an enterprise.

1.1 Economic essence, classification and valuation of fixed assets.

Fixed production assets largely determine the production capacity of the enterprise and the level of technical equipment of labor. Enterprise performance indicators - labor productivity, capital productivity, product output, cost reduction, capital investment savings - improve with increased efficiency in the use of fixed assets and production capacity.

The fixed production assets of an enterprise are the value expression of the means of labor. The main defining feature of fixed assets is the method of transferring value to the product - gradually: over a number of production cycles; in parts: as they wear out. Depreciation of fixed assets is taken into account according to established depreciation rates, the amount of which is included in the cost of production. After the sale of products, accrued depreciation is accumulated in a special depreciation fund, which is intended for new capital investments. Thus, the lump sum advance cost of authorized capital(fund) in terms of fixed capital makes a constant circuit, moving from monetary form to natural form, to commodity form and again to monetary form. This is the economic essence of fixed assets.

The main production assets of an enterprise are means of labor that participate in many production cycles, retain their natural form and transfer value to the manufactured product in parts as they wear out. The law of reproduction of fixed capital is expressed in the fact that under normal economic conditions its value, introduced into production, is completely restored, providing the opportunity for constant technical renewal of the means of labor. With simple reproduction at the expense of the depreciation fund, enterprises form a new system of labor tools, equal in value to worn-out ones. To expand production: new investments of funds are required, attracted additionally from profits, contributions from founders, issues valuable papers, credit, etc. With a large scale of fixed capital used, large and large enterprises have the opportunity, using the depreciation fund, to finance not only simple, but also significantly expanded reproduction of the means of labor.

The main meaning of the term “wear and tear” is depreciation, i.e. loss of value due to a number of reasons. However, as modern research shows, some methods for determining wear do not result in a loss of value, but a loss of performance.

Physical deterioration can be partially restored by repairing, reconstructing and modernizing the assets.

Reconstruction includes the reconstruction of existing fixed assets, associated with the improvement of production and increasing its technical and economic indicators and carried out under the reconstruction project of fixed assets in order to increase production capacity, improve quality and change the range of products.

Currently, there is no normative act that unambiguously refers to the scope of work as reconstruction or repair, and therefore an analysis of documents that to one degree or another relate to this issue is necessary. For example, you can apply the concepts provided for by the Methodology for determining the cost of construction products on the territory of the Russian Federation MDS 81-35.2004, approved by Resolution of the State Construction Committee of the Russian Federation dated March 5, 2004 No. 15/1.

Current repair is a set of measures aimed at reducing only physical wear and tear by restoring worn-out structural elements and systems engineering equipment. Essence current repairs consists of simple reproduction, since it does not affect the elements that determine the service life of the element of fixed assets as a whole (for example: foundations, walls).

Overhaul is a set of measures aimed at reducing physical, and to some extent, obsolescence through the restoration (replacement) of worn-out structural elements and engineering equipment systems. The essence of current repairs also lies in simple reproduction, since it does not affect the elements that determine the service life of the fixed asset element as a whole.

Modernization is also a form of simple reproduction. During modernization, a set of measures is carried out aimed at reducing physical and moral wear and tear by replacing structural elements and equipment. Modernization may be associated with an improvement in quality characteristics, with the exception of an increase in the total area, changes in the volume and purpose of the fixed assets object.

Directions for reconstruction of fixed assets

Name of events	Nature of work	Scope of work	Direction of work
Reconstruction of main structural elements	Advanced	Repair and replacement of structural elements of a construction site, changes in planning indicators	Reducing physical wear and eliminating functional wear
Reconstruction of engineering equipment	Partial	Replacing or updating engineering equipment	Reduction of functional and partially physical wear and tear
Reconstruction of external finishing	Partial	Repair, major renovation elements of external finishing of a construction site	Eliminating them
Reconstruction of object and transport accessibility to the object	Partial	Repair and overhaul of access roads	Elimination of external and partially physical functional wear

The process of reproduction of fixed capital is the basis of life activity and production efficiency. Its movement is regulated and controlled at all levels of farm management. The most important reproductive characteristics of the turnover of fixed assets are the indicators of their growth, renewal and disposal. The growth rate reflects the increase in fixed capital for the period under review and is calculated as the ratio of newly introduced fixed assets to their value at the beginning of the period.

The degree of renewal of the production apparatus is measured by the renewal coefficient - the ratio of the value of introduced fixed assets to their total value at the end of the period under review.

To obn = Cost of new fixed assets / Cost of fixed assets at the end of the year

Indicators of growth and renewal of fixed capital are interrelated quantities: the higher the share of growth, the higher the level of renewal, and vice versa. Significant adjustments to this relationship can be made by the asset retirement ratio, which is the ratio of fixed assets retired from use in a given period to their value at the beginning of the period.

Like on the level National economy in general, and at enterprises, planned and reporting balances of fixed assets are developed, reflecting the quantitative characteristics of their reproduction: availability at the beginning of the period, value at the end of the period.

For accounting, evaluation and analysis, fixed assets (funds) are classified according to a number of characteristics:

Based on the principle of material and natural composition, they are divided into: buildings, structures, transmission devices, working and power machines and equipment, measuring and control instruments and devices, computer technology, vehicles, tools, production and household equipment and supplies, working and productive livestock , perennial plantings, on-farm roads and other fixed assets, as well as land owned by enterprises and institutions.

Based on their functional purpose, fixed assets are divided into production and non-production. Production fixed assets include those means of labor that are directly involved in the production process (machines, equipment, etc.) and create the conditions for its normal implementation ( industrial buildings, structures, electrical networks, etc.) and serve for storing and moving objects of labor.

Non-production fixed assets are fixed assets that are not directly involved in the production process (residential buildings, kindergartens and nurseries, schools, hospitals, etc.), but are managed by industrial enterprises.

Based on ownership, fixed assets are divided into owned and leased.

Basic production assets, depending on the degree of their impact on the subject of labor, are divided into active and passive.

Active assets include those fixed assets that, during the production process, directly affect the subject of labor, modifying it (machinery and equipment, production lines, measuring and control instruments, vehicles).

All other fixed assets can be classified as passive, since they do not directly affect the subject of labor, but create the necessary conditions for the normal flow of the production process (buildings, structures, etc.). To analyze the qualitative state of fixed assets at an enterprise, it is necessary to know their structure. There are production (type), technological and age structure of fixed assets.

The production structure is understood as the ratio of various groups of fixed production assets (FPF) by material composition in their total average annual value.

The most important indicator of the production structure of OPF is the share of the active part in their total cost. This is due to the fact that the volume of output, the production capacity of the enterprise, and other economic indicators of the enterprise’s operation largely depend on the size of the active part of the general public fund. Therefore, increasing its share to the optimal level is one of the directions for improving the production structure of the general enterprise at the enterprise.

The production structure of the general enterprise at the enterprise depends on the following factors: the specifics of the enterprise; acceleration of scientific and technological progress; level of concentration, specialization, cooperation, combination and diversification of production; geographical location, etc.

The technological structure of OPF characterizes their distribution among the structural divisions of the enterprise as a percentage of their total cost. In a “narrow” plan, the technological structure can be represented, for example, as a share individual species machines in the total number of machine tools or as a share of dump trucks in the total number of vehicles available at the enterprise.

The age structure of OPF characterizes their distribution by age groups (up to 5 years; from 5 to 10 years; from 10 to 15 years; from 15 to 20 years; over 20 years). The average age of equipment is calculated as a weighted average. Such a calculation can be carried out both for the enterprise as a whole and for individual groups of machinery and equipment.

The main task at the enterprise should be to prevent excessive aging of the OPF (especially the active part), since the level of their physical and moral wear and tear, and, consequently, the results of the enterprise’s work depend on this.

1.2 Efficiency of fixed assets.

The technical and technological backwardness of Russian industry is a factor not only limiting GDP growth, but also a reason for reducing the profitability of enterprises. Excessive wear and tear of fixed assets leads to a significant increase in production costs due to repair costs, and equipment failure contributes to the downtime of the entire technological chain.

Effective reproduction of fixed assets of enterprises is possible in conditions of accumulation of investments sufficient to replace existing equipment that has served its standard useful life.

The efficiency of using fixed assets is characterized by the capital productivity indicator, calculated as the ratio of the volume of production for the year (at the enterprise level) to the average annual total cost of fixed assets. At the industry level, output or gross value added is used as an indicator of production, and at the level of the economy as a whole, the value of gross domestic product is used.

Capital productivity is the volume of output divided by the average amount of industrial and production fixed assets by initial cost.

Rational use of fixed production assets is necessary to increase the production of social product and national income.

Increasing the level of use of fixed assets allows you to increase the size of production output without additional capital investments and in a shorter time. Accelerates the pace of production, reduces the cost of reproduction of new funds and reduces production costs.

The economic effect of increasing the level of use of fixed assets is an increase in social productivity.

Capital productivity shows how much output (or profit) an organization receives from each ruble of its fixed assets.

Capital intensity is the inverse of capital productivity. It characterizes how many fixed production assets account for 1 ruble of manufactured products.

Capital intensity is the average amount of industrial production fixed assets at original cost divided by the volume of output.

Reducing capital intensity means saving labor.

The value of capital productivity shows how much production is obtained from each ruble invested in fixed assets, and serves to determine the economic efficiency of using existing fixed assets.

The value of capital intensity shows how much money needs to be spent on fixed assets in order to obtain the required volume of output.

Thus, capital intensity shows how many fixed assets account for each ruble of output. If the use of fixed assets improves, then capital productivity should increase and capital intensity should decrease.

When calculating capital productivity, working machines and equipment (the active part of fixed assets) are separated from fixed assets. A comparison of growth rates and percentages of fulfillment of the capital productivity plan per 1 ruble of the cost of fixed industrial production assets and per 1 ruble of the cost of working machinery and equipment shows the impact of changes in the structure of fixed assets on the efficiency of their use. The second indicator in these conditions should be ahead of the first (if it increases specific gravity active part of fixed assets).

The capital-labor ratio has a huge impact on the values ​​of capital productivity and capital intensity.

Capital-labor ratio is used to characterize the degree of equipment of workers.

Capital-labor ratio and capital productivity are interconnected through the indicator of labor productivity (Labor productivity = Product output / Average number of employees).

Thus, capital productivity = labor productivity / capital-labor ratio.

To improve production efficiency, it is important to ensure faster growth in production compared to the growth of fixed production assets.

1.3 Depreciation as a financial source of reproduction of fixed assets

One of the most important tasks of industrial development is to ensure production, primarily by increasing its efficiency and more fully using on-farm reserves. To do this, it is necessary to rationally use fixed assets and production capacities. All fixed assets, except land, are subject to physical and moral wear and tear, that is, under the influence of physical forces, technical and economic factors, they gradually lose their qualities and become unusable. The gradual transfer of the value of existing fixed assets to the finished product and the accumulation of a cash fund to replace worn-out objects is called depreciation.

During the Soviet period, depreciation was one of the main financial sources for updating fixed assets, since a depreciation fund was officially created at the enterprise level for the amount of accrued depreciation. And depending on the deterioration of fixed assets, funds from the state budget were purposefully allocated to enterprises in a planned manner for the renewal of fixed assets within the limits of the created depreciation funds. There were practically no other sources for updating fixed assets, since the profit of the enterprise was completely withdrawn in the state budget. The enterprises operated regardless of whether they were profitable or not. .

The sinking fund is money intended for simple and expanded reproduction of fixed assets; The depreciation fund has a dual economic nature, i.e. it simultaneously serves the process of compensating for the depreciation of fixed assets and the process of expanded reproduction. The duality of the depreciation fund, created through periodic depreciation deductions according to established depreciation rates, is due to the peculiarities of depreciation as an economic category.

The depreciation fund was and remains a source of financial support for reproduction processes at the expense of funds transferred according to the norms and accumulated depreciation, and the accounting rules do not change the essence of the depreciation process and the intended use of depreciation funds.

Depreciation of fixed assets is an economic process that includes:

The process of wear and tear of a machine and wear as the final result of its wear;

Transferring a socially necessary share of the cost of a machine to the product produced with its help or the work performed;

Creation of a depreciation fund after the sale of products and services;

Renewal of machines using the depreciation fund.

The size of the depreciation fund is limited by the initial cost of fixed assets with which they enter the process of use. Consequently, the depreciation fund is an objective value and cannot be increased or decreased.

Methods of calculation play a significant role in the depreciation system. They actively influence the volume of the depreciation fund, the degree of concentration of resources and various periods of operation of fixed assets, and the amount of deductions included in the cost of production.

In the practice of calculating depreciation, two types of methods are used:

· Proportional;

· Regressive (methods accelerated depreciation).

The first are characterized by the fact that every year, throughout the entire period of operation, depreciation charges are calculated at the same rate based on the original cost of fixed assets. With accelerated depreciation, the bulk of the charges are concentrated in the first years of operation of fixed assets, the depreciation period is shortened, and financial conditions are created for the accelerated replacement of equipment.

Proportional methods of calculating depreciation include:

· Evenly – straight;

· Accrual of depreciation depending on the established service life of labor equipment;

· Calculation of depreciation depending on the work performed.

The main method of calculating depreciation in our country, as well as abroad, is uniform - straight-line. With this method, the calculation of depreciation amounts is carried out according to the following stages:

1. Distribution of fixed assets into groups having the same depreciation rate;

2. Calculation of the average annual cost of fixed assets for the group;

3. Determining the amount of depreciation by multiplying the rate by the average annual cost of funds.

Thus, the choice of method for calculating depreciation of fixed assets is the main issue in the depreciation policy of each enterprise. And since there are no clear recommendations on this issue in the world, it is necessary to consider in detail all existing methods and determine the factors that are associated with the operation of fixed assets.

2 The current state of fixed assets and ways to increase the efficiency of their use at the enterprise JSC Inverter Plant

2.1 Economic characteristics of the enterprise

Open Joint Stock Company "Inverter Plant" was founded in 1982 and since then has been a domestic manufacturer and supplier of uninterruptible power supply units, inverters, rectifiers, switching devices specifically designed for use in safety systems of nuclear power plants.

The company is registered at the address: 460858, Russian Federation, Tagil, Avtomatiki Ave., 8. Certificate: series A number 0000 dated 02/08/0000 Certificate: series 00 number 000000000 dated 08/09/0000 OGRN 00000000000000.

Today, the existing production complex occupies an area of ​​40,320 m2 (for production - 19,202.69; warehouses - 2,492.53; the rest is free space).

The enterprise has a production cycle for the production of power converter equipment according to the design documentation of Voltag Engineering, in cooperation with suppliers electronic components. The total number of personnel is 252 employees.

JSC "Inverter Plant" has repeatedly received various awards at the regional, federal and international levels - "Winner of the 6th All-Russian competition "1000 Best Enterprises of Russia-2005", "Business Leader of the Volga Region", "Best Enterprise of the Region", "Leader of the Economy -2006" in nominations “Best Taxpayer” and “Best Enterprise”. Uninterruptible power supply systems of the LOPOWER and FLEXIPOWER series in 2003 and 2005, respectively, and auxiliary current control cabinets of the 2405 series became winners in 2008 Federal program"100 best goods of Russia". All equipment is certified. OJSC "Plant Inverter" occupies a leading position in the nuclear industry of the Russian Federation and carries out 80% of all supplies of converters for the needs of enterprises in the industry.

The main goal of the Company is to make a profit.

Main activity:

1. development and production of electrical products, consumer goods and services, uninterruptible power supply units, low-voltage complete devices, medical equipment;

2. carrying out adjustment and warranty work on electrical and other products;

3. provision of various types of services to legal and individuals, not prohibited by the current legislation of the Russian Federation;

4. carrying out intermediary and trade and procurement activities between legal entities and individuals;

5. execution of construction, repair and installation work;

6. implementation scientific and technical activities between legal entities and individuals;

7. marketing, acquisition and sale of patents, obtaining the right to carry out work under a license, leasing;

8. establishment and participation in the activities of production, financial, commercial structures and social protection organizations, agro-industrial and scientific associations, foundations, associations, joint-stock companies, joint ventures and other legal entities of various organizational and legal forms;

9. activities in the field of certification tests;

10. design, construction, operation and repair of explosion- and fire-hazardous, chemically hazardous and hazardous industries;

11. design, construction, installation, operation and repair of lifting structures;

12. design, production, installation, operation and repair of boilers, vessels and pipelines operating under pressure;

13. production and installation of mining equipment;

14. production, installation, operation and repair of explosion-proof electrical equipment;

15. production, installation and repair of equipment and control systems for emergency protection and alarm systems;

16. activities for the production of bread, bakery and pasta products;

17. storage and sale of medicines and medical products;

18. medical activities.

One of the new activities of Inverter Plant OJSC is the production and sale of SRW (transformer reactor equipment) for currents (250A, 400A, 630A) and KTP (complete transformer substations) with a capacity from 25 kVA to 630 kVA.

The equipment of JSC Inverter Plant is also used in automated process control systems and life support systems at thousands of facilities in the oil and gas, chemical, mining, and metallurgical industries. Thanks to constant modernization and application latest technologies Today, the equipment of JSC Inverter Plant successfully competes with both domestic and foreign analogues.

The company has long-term partnerships with such corporate partners as OJSC Gazprom (divisions) Orenburggazprom, Astrakhangazprom, Bashtransgaz, Urengoygazprom, Severgazprom, Nadymgazprom, Kubangazprom, Yugtransgaz, Mostransgaz, Lentransgaz, Yamburggazdobycha, Volgogradtransgaz and others), OA About AK Transneft", OJSC NK Rosneft, OJSC NK Lukoil, OJSC Sibneft, OJSC Surgutnefgas, OJSC TNK-BP, OJSC Magnitogorsk Iron and Steel Works, KOJSC Azot, OJSC Severstal, OJSC Kola MMC, OJSC MMC Norilsk Nickel.

The main priority areas of activity of JSC Inverter Plant:

1. Activities aimed at maintaining existing technological processes and normal functioning of the enterprise:

2. Activities aimed at introducing new technologies and modernizing existing ones.

3. Development and production of new products.

4. Activities aimed at improving product quality, customer service and ensuring product compliance with established requirements.

5. Other activities.

The enterprise is legal entity in accordance with the law Russian Federation, owns separate property, which is accounted for on its independent balance sheet, can, in its own name, acquire and exercise property and personal non-property rights, have obligations, and be a plaintiff and defendant in court.

The enterprise has a round seal, stamps and forms with its full company name in Russian (if necessary - in English) and an indication of the location of the enterprise, as well as trademarks registered in accordance with the procedure established by law. An enterprise has the right to have an emblem and other means of visual identification.

The authorized capital of the Company is 33,605,520 rubles.

The management bodies of the Company are:

§ General Meeting of Shareholders;

§ Board of Directors;

§ CEO.

Management of the current activities of the Company is carried out by a sole executive - the General Director of the Company. The CEO is accountable General meeting shareholders and the Board of Directors of the Company.

This accounting report of the Company has been prepared on the basis of the accounting policy.

This Charter is the constituent document of the Company. The requirements of the Company's Charter are mandatory for execution by all management and control bodies of the Company, as well as shareholders of the Company. This Charter comes into force from the moment of its registration in the manner established by the legislation of the Russian Federation.

Table 1 – Comprehensive assessment of the efficiency of production and financial activities of JSC Inverter Plant

Indicators of structural dynamics reflect the share of participation of each type of property in the total change in total assets. Their analysis allows us to draw a conclusion about which assets the newly attracted financial resources were invested in or which assets decreased due to the outflow of financial resources.

The calculations given in the table for the main indicators of the financial and economic activities of Inverter Plant OJSC were made on the basis of data balance sheet(form No. 1) and explanatory note to financial statements JSC "Inverter Plant", and based on the profit and loss statement (form No. 2) for 2011.

1) Revenue (net) from the sale of goods, products, works, services in 2011 compared to 2010 decreased by 42.4% or by 332,436 thousand rubles;

2) The cost of goods, products, works, services sold in 2011 compared to 2010 decreased by 31.5% or by 192,901 thousand rubles;

3) Profit (loss) from sales in 2011 compared to 2010 decreased by 81.13% or 138,506 thousand rubles;

4) Other income in 2011 compared to 2010 decreased by 92.81% or by 83,779 thousand rubles;

5) The residual value of fixed assets in 2011 compared to 2010 decreased by 24.1% or by 25,609 thousand rubles;

6) The average number of employees increased by 1.6% or by 4 people.

2.2 Analysis of fixed assets of JSC “Inverter Plant” and the efficiency of their reproduction

We will analyze the fixed assets of the enterprise, their structure, dynamics and their impact on various indicators of the enterprise. On the balance sheet of JSC Inverter Plant for 2011 there are fixed assets in the amount of 106,310 rubles. Moreover, in 2010 this figure was 80,701 rubles. The increase in the value of fixed assets is obvious. Let's consider how this increase in value affects the results of the enterprise.

Let's consider the dynamics of the composition and structure of fixed assets of JSC "Inverter Plant"

Table 2 – Dynamics of the composition and structure of fixed assets (assets) of JSC Inverter Plant

cars and equipment
industrial and household equipment

Main activity funds in 2011 accounted for 103% of the total value of fixed assets, which is 3.2% more than in the previous year. Over the year, the cost of structures and accessory devices increased from 15.49% to 16.21%. During this period of time, there are no changes in the value of such assets of the main activity as buildings, machinery and equipment, therefore, the composition of these funds remained unchanged.

Let's move on to assessing the technical condition of fixed assets at JSC Inverter Plant.

Table 3 - Assessment of the technical condition of fixed assets of JSC Inverter Plant

Indicators	At the beginning of 2011	At the end of 2011
1Initial (replacement) cost of fixed assets, thousand rubles, including: funds of the main type of product, of which machinery and equipment
2 Commissioning of new fixed assets, thousand rubles,
3 Disposal of fixed assets in the reporting year, thousand rubles, including: funds of the main activity of which: machinery and equipment
4 Depreciation of fixed assets, thousand rubles, including: funds of the main activity of which: machinery and equipment
5 Renewal rate of fixed assets, %, including: assets of the main activity of which: machinery and equipment
6 Retirement rate of fixed assets, %, including: funds of the main activity of which: machinery and equipment
7 Compensation ratio for the disposal of fixed assets, including: assets of the main activity of which: machinery and equipment
8 Depreciation rate of fixed assets, % including: funds of the main activity of which: machinery and equipment

According to the table, the enterprise’s balance sheet received fixed assets in the amount of 960 rubles in 2011, while fixed assets in the amount of 5,159 rubles were withdrawn. The coefficient of renewal of fixed assets is the cost of fixed industrial and production assets newly received by the enterprise during a given period divided by the cost of fixed assets available at the enterprise at the end of this reporting period.

The retirement rate of fixed assets is the cost of fixed industrial and production assets that left the enterprise in a given reporting period divided by the cost of fixed industrial and production assets available at the enterprise at the beginning of this reporting period.

To disposal =

3 Ways to increase the economic efficiency of repairing fixed assets

3.1 United depreciation fund as a factor in accelerating the reproduction of fixed production assets

The problem of increasing the efficiency of using fixed production assets and enterprise capacities occupies a central place during Russia's transition to market relations. The solution to this problem determines the place of the enterprise in industrial production, its financial condition, and competitiveness in the market. Any enterprise, regardless of its form of formation and type of activity, must constantly consider the movement of its fixed production assets, their composition and condition, and the efficiency of use. This information allows the enterprise to identify ways and reserves for increasing the efficiency of using fixed assets, and in addition, timely detect and correct negative deviations, which in the future may have serious consequences for the successful operation of the enterprise.

Any enterprise, regardless of its form of formation and type of activity, must constantly consider the movement of its fixed production assets, their composition and condition, and the efficiency of use. This information allows the enterprise to identify ways and reserves for increasing the efficiency of using fixed assets, and in addition to timely detect and correct negative deviations, which in the future may have serious consequences for the successful operation of the enterprise. That is why the problem of increasing the efficiency of using fixed assets is important for any organization and research in this area. After all, their ineffective use leads to a reduction in production or sales volumes, which in turn reduces the enterprise’s income and, accordingly, affects profits.

The unsatisfactory condition of fixed assets is the cause of man-made disasters becoming more frequent and increasing in scale. The technical and technological backwardness of Russian industry is a factor not only limiting GDP growth, but also a reason for reducing the profitability of enterprises. Excessive wear and tear of fixed assets leads to a significant increase in production costs due to repair costs, and equipment failure contributes to the downtime of the entire technological chain. The solution to the problem of accelerating reproduction can be achieved by increasing the investment potential of the depreciation fund. .

One of the most important steps towards accelerating the reproduction process is the introduction of amendments to Article 25, Chapter 257 of the Tax Code of the Russian Federation, which allows the results of revaluation to be accepted when determining the replacement cost of depreciable property and when calculating depreciation taken into account for tax purposes. It is for this reason that, since 2002, enterprises have ceased to use the right to conduct revaluations, since in the case of such revaluations, the difference in tax bases when determining the income tax and property tax of an enterprise leads to greater losses than the refusal to revaluate. The tax base for income tax is formed taking into account depreciation deductions calculated in accordance with Art. 259, 259.1, 259.2 and 259.3 NKRF, and in accordance with paragraph 1 of Art. 375 NKRF “When determining tax base property recognized as an object of taxation is accounted for at its residual value, formed in accordance with the established procedure accounting approved in the accounting policy of the organization."

The second step, which has a positive effect on the activation of reproduction, is the restoration of state control over the formation and use of the depreciation fund. Without state control over the depreciation fund, stimulating reinvestment in the real sector of the economy will not provide the required result. For example, introducing a tax benefit on the reinvested part of profits will not provide additional inflow Money, since the possibility of using depreciation in an inappropriate manner will only change the proportions of depreciation - profit in the structure of one’s own investment sources. The introduction of state control will restore the role of depreciation in reproduction and will ensure the real accumulation of depreciation charges in the depreciation fund, but in this case there is a need to protect the depreciation fund from inflation.

The problems of lack of investment resources, protecting the sinking fund from inflation, as well as providing the economy with cash can be solved within the framework of unifying the sinking funds of enterprises. The United Depreciation Fund (UAC), the purpose of which is to protect the depreciation fund from inflation, finance the renewal and expansion of production of enterprises of the members of this association on a reimbursable basis from temporarily available funds, is formed from depreciation deductions combined for some reason from a number of enterprises. It is economically feasible to merge on an industry or regional basis. Enterprises that are members of the UAC have the right to mutually lend to each other according to the following principle. The company that took out the loan is obliged to repay it in full with interest in the UAC. The interest on the loan provided is formed on the basis of statistical data on price growth indices in the engineering industry, the level of inflation in the country, and also depending on the amount of funds available in the UAC. In the case of a large accumulation of funds, it is advisable to reduce the interest on the loan, thereby intensifying the process of lending with cheaper money. In case of high demand, it is more expedient to increase the percentage, thereby intensifying the accumulation of depreciation charges.

Structure of the functioning of the UAC

The depreciation charges accrued by the enterprise are transferred to the UAC account of the enterprise, after which the enterprise makes a choice of which part of these funds to reinvest in production and which part to direct to accumulation in the general account of the UAC. Depreciation charges invested in production, formed within the second stream, consist of 2 parts of own funds and borrowed funds. An enterprise can always take its own depreciation charges from its account and reinvest it in production, while losing the benefit in the form of interest for storing these funds in the UAC, but the benefit from the investments made, as a rule, exceeds these losses. The enterprise resorts to borrowed funds from the UAC in the event of a shortage of its own depreciation deductions, subject to the availability of funds in the UAC, agreement with the interest rate and terms of the loan. The attractiveness of investing in its own production at the expense of borrowed funds obtained in this way is due to the lower interest on the loan, the reason for which is the low probability of risk of loss of the loan provided, since the organization acquires property, which in case of failure to fulfill obligations can be seized and sold at an auction between UAC participants, which is relevant in the case of a union based on industry. The third stream arises in the case of taking a loan from the UAC and is formed separately, since it goes exclusively to replenishing the general cash register of the UAC and further redistribution between enterprises in the proportions of the accumulated funds, through the provision of loans from which this interest was received.

Thus, enterprises are encouraged to accumulate their funds in the UAC. By analogy with interest on a loan provided by a bank, this type of payment must be included in the cost of production. Taking into account the requirements described above, the structure of the UAC allows lending to its members on preferential terms beneficial to both the party giving and the party taking the loan. Interest rate on a loan from UAC in reality will fluctuate from the rate at bank deposit before the bank loan rate, otherwise it will be more profitable for organizations to store or borrow funds in banks rather than in UAC. .

3.2 Financial incentives for repair personnel

One of the most important issues The challenge facing enterprises today is rationing and planning the number of repair personnel. Many enterprises do not conduct important statistical reporting by units of repair complexity and, as a rule, make it difficult to calculate the standard number of repair personnel. But this is a very significant number of workers: repairmen, electricians, electricians, electric and gas welders, emergency repair mechanics, etc.

To determine and plan their number, a huge amount of labor is required, because the existing methods are long outdated and do not meet the requirements existing in enterprises. Depending on the characteristics of the labor processes being studied and the objectives of the study, various sources of information about the labor process can be used, as well as various methods analysis, technical means obtaining and processing initial data. As you know, the sources of information are data from systemic labor accounting at enterprises, the results of studying labor processes, as well as the results of a questionnaire survey of employees. A general idea of ​​the division of labor and the placement of workers in jobs can be obtained by studying the grouping of workers by workshops, departments, and sections. Labor standardization methods differ mainly in the nature of the initial data used. The most common is the analytically calculated standardization method.

One of the main goals of repair maintenance management can be formulated as reducing the level of repair costs industrial equipment. Costs are expressed as:

– direct costs: funds allocated directly for repairs (payment of repair personnel, purchase and production of spare parts, payment for the services of specialized repair organizations, etc.);

– indirect costs: lost profits due to the length of time equipment is under repair.

The less equipment is under repair, the higher its productivity, i.e. the quantity of products produced by the enterprise increases.

As is known from theoretical sources and practical study of the problem, equipment can be subject to two types of repairs: planned and emergency. In both cases, one of the ways to increase the efficiency of repairs is to increase the productivity of repair personnel.

The role of labor organization in increasing the efficiency of modern production is steadily increasing. Currently, in the workshops of leading enterprises, its improvement ensures up to 30% increase in labor productivity. The place and role of material incentives in organizing the work of repair workers can hardly be overestimated.

A person needs to be stimulated to high dedication. One of the tools is financial incentives. This takes into account the extent to which the employee’s labor resources are provided with psychological and material rewards. Those. the necessary prerequisites for the psychological disposition of employees to work processes are formed. The initial basis for the mood is various remuneration options.

Today, material incentives for labor are one of the most effective systems for encouraging workers to be active. labor activity. The specifics of material incentives for repair personnel differ significantly from the motivation of the main production workers of an industrial enterprise, since the repair service, as a rule, does not have the goal of increasing production volume, i.e. The main task of repair is not to increase the number of repaired units of technological equipment, but to maintain it in a state of constant operability and reliability in operation. The principles of material incentives for repair workers are as follows:

1. Stimulating high labor productivity of repair workers.

2. Motivating repair personnel to perform effective and high-quality work.

3. Reflection of the individual contribution of each repair worker to the result of the activities of the entire repair service of an industrial enterprise.

A detailed system of material incentives for the efficiency and quality of labor will make it possible to mobilize labor potential, create the necessary interest of workers in the growth of individual results, increase the level of their competence and the quality of work performed.

To introduce a system of material incentives for repair workers at an industrial enterprise, it is necessary to first introduce a system of warranty repairs of technological equipment and revise the internal standards in force at the enterprise in order to tighten the requirements for the quality of repair, maintenance and operation of equipment in accordance with the Unified System of Scheduled Preventive Maintenance. The warranty repair system for technological equipment refers to the guarantees provided by the performers repair work, the fact that specific units of equipment that have undergone one or another type of repair work and systematic overhaul maintenance, with minimal costs for their implementation, will meet the requirements of the customer operating it during the overhaul periods and the entire repair cycle as a whole. If the machine does not last until the next scheduled repair as a result of poor-quality previous repair work, the employee is obliged to carry out repeated repairs free of charge.

There are two forms of wages for remunerating repair workers: piecework and time-based. Each of them has a number of varieties, which differ in the principles of construction and the conditions for their most effective use. The choice of one or another form and system (variety) of remuneration is based on taking into account production conditions and the economic efficiency of its use. Both piecework and time-based payment can be individual or team (collective).

To objectively assess the results of repair and maintenance work, for each piece of technological equipment, an inspection card should be created to record inspection defects, intended not only to determine the amount of material remuneration for repair personnel, but also to identify regularly recurring defects in order to determine their causes and methods of elimination. In addition, the accumulation of such information is necessary for the modernization of equipment. But the effectiveness of this will be achieved only if the level of informatization and automation of repair service management methods is increased on the basis of modern computer technologies and the inclusion of the repair and maintenance process in the corporate information system of the enterprise.

The advantages of this financial incentive system include the following:

– the employee clearly knows the criteria by which wages will be calculated, which supports his motivation;

– there is a clear and direct relationship between the action and the stimulus;

– labor productivity of the enterprise’s repair personnel increases;

– due to the simplicity of calculating and calculating the amount of remuneration, the possibility of subjective assessment of the results of the work of a repair worker by management when setting wages is excluded;

– it becomes possible to rank repair personnel: employees of the 1st and 3rd groups are the first candidates for increasing the amount of incentives for achieving high performance results and, conversely, employees of the 6th group are the first candidates for referral to advanced training courses or layoffs;

– the main contradiction between collective and individual labor results, which exists with time-based or piece-rate payment, is eliminated.

The economic effect is achieved in the main production on the basis of a sharp reduction in downtime of technological equipment in all types of repairs, which leads to a significant increase in the volume of output of products of a given level of quality in the required quantities with minimal costs for the operation of existing fixed assets. Thus, the implementation of this system makes it possible to reduce the time spent on equipment during all types of repairs by an average of 30%.

As a result of reducing the downtime of technological equipment in all types of repairs, capital productivity increases and the cost of repair work and overhaul maintenance of technological equipment decreases, which, in turn, ensures a significant reduction in unit costs in the cost of products manufactured by an industrial enterprise.

After the introduction of this system of material incentives for repair workers, the industrial enterprise acquires an additional competitive advantage, and the lack of a developed system of material incentives for the high-quality and efficient work of repair personnel creates the preconditions for reducing the competitiveness of the company, which will negatively affect the social atmosphere in the work team.

Thus, the organization of labor of repair personnel of an industrial enterprise on the basis of a system of material incentives is one of the most important factors in increasing the operational reliability of technological equipment, increasing the quality of products and reducing the costs of its production.

3.3 Automation of repair work

Issues of equipment maintenance and repair are always relevant for any manufacturing enterprise. At some enterprises, the number of machines, conveyor lines and other equipment awaiting repair can reach up to 50%. This is not only unacceptable from a lean production point of view, but also leads to a significant increase in production costs, since as a result, equipment support adds from 10% to 40% to its cost. The issues of repairs are especially relevant for enterprises in the CIS countries, since many of them have technical equipment left over from the times of the USSR. Physically and morally outdated equipment, which has long exhausted its service life, is constantly in need of repair and is idle.

One of the options for solving the problem of proper organization of equipment maintenance and repairs is the introduction of a software package « 1C:TOiR - Management of equipment repairs and maintenance » . Implementation modern technologies enterprise resource management, in particular specialized software, allows you to increase the efficiency of business management, return on investment and solve a number of basic production problems, while reducing the cost of finished products.

Reasons for the emergence of software for automation "MRO"

A huge amount of documentation always passes between the financial department and the repair department. Most often, these services speak such different “languages” that it is often very difficult for them to understand each other. Financiers cannot understand what mechanics are telling them, how to take into account and analyze their work, what and why they need funds. Technical specialists, in turn, do not want to spend time understanding the peculiarities of the work of accountants and the intricacies of economic accounting. As a result, their cooperation becomes ineffective, time-consuming and accompanied by many misunderstandings and misunderstandings.

Using the 1C:TOiR - Equipment Repair and Maintenance Management system, the enterprise has the opportunity to optimize costs, simplify internal document flow, and improve the accounting and analysis of the needs of various departments and services. The process of performing an inventory of production assets is greatly simplified and takes much less time, making collaboration between departments more efficient.

Advantages of implementing the automation system "1C: MRO".

The implementation of the 1C:TOiR - Equipment Repair and Maintenance Management system brings benefits to almost all departments of the enterprise.

Financial and economic services

First of all, the introduction of MRO accounting using 1C software affects financial and economic services. Economists are able to accurately calculate the budget required for repairs and correctly allocate costs to financial accounting items. The allocation of funds for them becomes transparent and understandable. As a result, the efficiency of using assets increases significantly and their structure changes favorably.

Technical Services

First of all, it is the ease of accounting, control and statistics. It becomes easy to draw up and control equipment inspection and repair schedules, and bring order to technical documentation. This is not only convenient, but also beneficial when working, for example, with Gosgortekhnadzor.

It is also important that technical services are beginning to pay more attention to the efficiency of equipment use and its reliability. They also have the opportunity to clearly justify the need for the allocation of financial and material resources, based on reliable information on the condition of the equipment. As a result, repair services are idle less, which means the efficiency of the enterprise itself increases.

Experience shows that by introducing an automated system for enterprise resource management and statistical analysis, it is possible to ensure that restoration repairs are carried out 20% less often. And this saves time, money, and human resources.

Logistics Services (MSS)

Timely information received from MTO services and available data for past periods allow MTO services to more clearly plan their work and optimize inventory. Their employees can provide repair workers faster necessary materials, more accurately determine what may be required in the future and make appropriate supply requests. This, in turn, allows you to save money by purchasing large wholesale quantities and reducing urgent purchases.

HR services

HR specialists, taking advantage of the openness and transparency of the system, have the opportunity to develop and implement an effective personnel policy and a simple, understandable system for increasing staff motivation.

Top management, owners and shareholders of the enterprise

Don't forget about the shareholders or owners of the company. Automated systems management allow you to clearly and reasonably explain the need for certain costs. Reducing technological risks and increasing the efficiency of equipment, optimizing the work of logistics services allows you to save a significant part of costs and thereby increase profits.

When starting work on implementing automation of MRO processes, first of all, you should understand what they include. That is, what we are actually automating.

Maintenance and repairs at a plant typically include:

Collection and storage of information relating to the technological park of the enterprise - it includes data on equipment, including the resources that are necessary for its repair.

“MTO” management, including planning the work of some of these services involved in providing repair units, is necessary to ensure the optimal operation of “MTO” services and the warehouse to supply repairmen with spare parts and other materials.

Direct management of repair work.

Management of financial issues related to "MRO" - including the formation quantitative indicators by production assets using statistical information.

Most often, to automate the "MRO" processes, two systems are used - repair modules of the "ERP-system" or a full-fledged "EAM-system". Both of them allow you to implement both planned (calendar, condition-based, service, independent, capital, current and etc.), and unscheduled (due to sudden equipment failure) repairs.

In favor of repair modules of "ERP systems", as a rule, those who automate all processes of the enterprise at the same time make their choice. It must be remembered that "ERP systems" are not able to cover all business processes and the maximum that can be done achieving them is equal to 60%. In any case, such systems will subsequently have to be modified and the range of integrated solutions expanded.

The implementation of a specialized “EAM system” does not automate all production management processes at once; in the future, all solutions will have to be integrated into a single system.

The average payback time for EAM class products is 6–18 months. Payback for maintenance and repair systems is usually achieved on average in less than 2 years. The following benefits received by their enterprises from the implementation of production management systems are noted:

– increasing the service life of equipment;

– increasing labor productivity of repair services;

– increasing equipment productivity;

– more efficient implementation of restoration repairs;

– reduction of excess warehouse stocks;

– reduction of unplanned downtime;

– increase in availability factor (uptime);

– reduction in the number of breakdowns and downtime.

– increasing the return on the company’s existing fixed assets;

– increasing the profitability of the company;

– reduction in cost of ownership.

Effective implementation of systems of this class allows the enterprise to reduce the costs of maintaining the equipment fleet in working condition due to:

– proper organization of repairs;

– creating an effective inventory management and supply system;

– complete control of costs for maintenance and repairs;

– creating equipment history;

– other measures, the use of which in Western enterprises has long been an element of management culture.

The results of the implementation of maintenance and repair (EAM) systems in the world indicate their extremely high returns. The vast majority of projects pay for themselves in less than one and a half to two years. A typical reduction of 20% or more in repair costs is typical. For large businesses, savings can amount to millions of dollars.

As for quantitative estimates, according to research by the consulting group A.T. Kearney, the studied cases of implementation of maintenance and repair systems were characterized by receiving, on average, the following benefits:

– increase in productivity of MRO work by 29%;

– increase in availability factor by 17%;

– reduction of warehouse inventories by 21%;

– reduction in cases of stock shortages by 29%;

– increase in the share of planned repairs by 78%;

- reduction emergency work by 31%;

– reduction of overtime work by 22%;

– reduction in waiting time for spare parts by 29%;

– reduction in urgent purchases of inventory items (inventory and materials) by 29%;

– more favorable prices for purchased goods and materials by 18%.

If we express improvements in the MRO system in numerical values, then changes after automation can reach the following values: 1. Improvement in economic indicators:

1.1. increasing the productivity of MRO work up to 55%;

1.2. increase in availability rate by 17%;

1.3. reduction of capital costs (replacements) by 50–90%;

1.4. reduction in operating costs by 10–40%;

2. Reducing costs for excess inventory items:

2.1. reduction of safety stocks of goods and materials up to 90%;

2.2. more favorable prices for purchased goods and materials by 18%;

2.3. reduction in urgent purchases of goods and materials by 29%;

3. Increased exposure to repair planning:

3.1. increase in the share of planned repairs by 78%;

3.2. reduction of unscheduled work and equipment downtime by 30–40%;

4. Reduction of time indicators:

4.1. reduction in repair time by 20–50%;

4.2. reduction in waiting time for spare parts by 29%.

The results obtained allow us to carry out an economic justification for work on automation of maintenance and repair. As prospects for further development, the results obtained will be developed into a methodology for assessing the economic efficiency of MRO implementation, which will ultimately make it possible to intensify the development and implementation of automated support systems for MRO processes.

Let us note that implementing only one system at an enterprise is not enough. To fully embrace the concept of "lean manufacturing", it is necessary to automate the entire production process, and not just part of it.

Automation of "MRO" can be one of the steps towards modern enterprise. But only a clear strategy, covering correctly set goals and objectives, can bring such an enterprise to a leading position in the market.

Conclusion

Fixed assets are a set of material assets used as means of labor and operating in kind for a long time both in the sphere of material production and in the non-production sphere.

Extensive improvement of their use assumes that, on the one hand, the operating time of existing equipment in a calendar period will be increased, and on the other hand, the proportion of existing equipment in the composition of all equipment available at the enterprise will be increased.

The intensity of use of fixed assets also increases through technical improvement of tools and production technology, by eliminating bottlenecks in the production process, reducing the time required to achieve the design productivity of equipment, improving the scientific organization of labor, production and management, using high-speed work methods, advanced training and professional development. skills of workers. Any enterprise, regardless of its form of formation and type of activity, must constantly consider the movement of its fixed production assets, their composition and condition, and the efficiency of use. That is why the problem of increasing the efficiency of using fixed assets is important for any organization and research in this area. After all, their ineffective use leads to a reduction in production or sales volumes, which in turn reduces the enterprise’s income and, accordingly, affects profits.

The practical part of this course work is devoted to analyzing the efficiency of using fixed assets using the example of OJSC Inverter Plant.

OJSC “Plant “Inverter” is a modern high-tech enterprise with sufficient technical potential and many years of experience. The plant has a full production cycle for the production of power converter equipment, its own design services, and testing laboratories. The company has licenses for the design and production of products for nuclear power facilities. The products are certified and approved for use at the facility of the State Corporation Rosatom, OJSC Gazprom, OJSC AK Transneft, OJSC NK Rosneft.

This work identifies several main problems in the reproduction of fixed assets of an enterprise. First of all, this is insufficient funding for reproduction, physical and moral wear and tear of fixed assets, imperfection of the manual planning system for maintenance and repair of equipment (system of scheduled preventive maintenance), insufficient motivation and incentives for repair personnel. Russian enterprises, in order to solve the problem of ensuring both simple and expanded reproduction of fixed assets, must carry out effective measures for technical re-equipment and replacement of obsolete equipment, and the acquisition of high-performance new fixed assets.

In the enterprise considered in this work, the above problems also exist, so some ways to increase the efficiency of the use of labor resources were proposed:

Creation of a unified depreciation fund, the purpose of which is to protect the depreciation fund from inflation, finance the renovation and expansion of production of enterprises of members of this association;

Material incentives for the repair personnel of the enterprise;

Automation of repair work through the introduction of maintenance management information systems.

The listed methods can increase the efficiency of repairing fixed assets of an enterprise, which is one of the main prerequisites for the growth of competitiveness and development of the enterprise.

List of sources used

1. Charter of JSC “Inverter Plant”.

2. Improving the method of analyzing enterprise fixed assets based on simulation modeling. // Economics - 2011

3. Determination of the conditions for the efficiency of the process of reproduction of fixed assets / V.S. Smirnova // International Journal of Experimental Education, No. 8, 2011, ISSN 1996-3947

4. Enterprise economics // Safronov N.A. Email address: http://efaculty.kiev.ua/

5. Problems of determining the amount of physical wear of machines and equipment during mass assessment / V.V. Igonin // REJ, No. 11, 2010 ISSN 0130-9757

6. Improving the mechanism for the use of fixed assets by enterprises / V.V. Gorbunova // REJ, No. 7, 2011 ISSN 0130-9757

7. Criteria for dividing the costs of repair and reconstruction of fixed assets / T.V. Sizova// Economist's Handbook, No. 1, 2010 ISSN1813-940X

8. Interdependence of forms of reproduction of fixed assets and strategic management systems within the framework of an industrial corporation / I.I. Lipsky // Problems of modern economics, No. 4, 2012.

9. Indicators of the efficiency of use of fixed assets/ Economic statistics // Email address: http://www.grandars.ru/

10. Methods for calculating depreciation of fixed assets in Russia and abroad / Yu.O. Nagibneva //Siberian Trade and Economic Journal, No. 9, 2010

11. Lukasevich I.Ya. Financial management: textbook / Ed. AND I. Lukasiewicz. 2nd ed. reworked and additional M.: Eksmo, 2010.

12. Methodology for identifying ways to increase the efficiency of using fixed production assets of an industrial enterprise / O.V. Babich. Email address: http://referent.mubint.ru/security/8/4574/1?try

13. United depreciation fund as a factor in accelerating the reproduction of fixed assets / D.V. Aksenov // 2011

14. Tax Code of the Russian Federation (part two) dated 05.08.2000 N

117-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on July 19, 2000) (as amended on April 5, 2010).

15. New approaches to standardizing the labor of repair personnel at enterprises. / I.B. Omelchenko.

16. Specifics of material incentives for repair personnel / A.S. Andrianov // Bulletin of Saratov State Socio-Economic University, No. 4, 2010 ISSN1994-5094

17. Personnel incentive system / N.I. Arab.

18. Process automation Maintenance and Remontov is one of the first steps on the path to “lean production”

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• Sosnina Svetlana Olegovna, bachelor, student
• Bashkir State Agrarian University

• LABOR RESOURCES
• WORKING CAPITAL
• FIXED ASSETS
• CASH
• PRODUCTION RESOURCES

The problem of efficient use of production resources covers all aspects of an enterprise’s activities and is of particular relevance in connection with the development of intensive methods of improving production, limited resources, and the difficulty of attracting additional funds. The solution to the problem of production intensification mainly depends on the efficiency of use of each type of production resources and largely determines the dynamics of key performance indicators of the enterprise

• Accounts receivable: concept, types, classification

The production resources of an enterprise are the resources that the enterprise uses in the production process, which are in any way related to the functioning and development of the enterprise. They include three components: fixed assets, working capital and labor resources (personnel).

Fixed production assets, consisting of buildings, structures, machines, equipment and other means of labor that are involved in the production process, are the basis of the company's activities. The role of fixed assets in the labor process is determined by the fact that in their totality they form the production and technical base and determine the production capacity of the enterprise.

More complete and rational use fixed assets of an enterprise contributes to the improvement of all technical and economic indicators of its activities: increased labor productivity, increased capital productivity, increased production output, reduced production costs, and savings on capital investments. The financial results of an enterprise largely depend on the condition, quality and structure of fixed production assets.

For the normal functioning of each enterprise, it is necessary not only fixed assets, but also working capital, which is, first of all, cash that is used by the enterprise to acquire current assets. In combination with human labor, developed management at various levels of production and marketing, maximum efficiency in the use of basic production and working capital is achieved.

A huge role belongs to human resources in an enterprise. It is the personnel who play the first violin in the production process; it depends on them how effectively the means of production are used in the enterprise and how successfully the enterprise as a whole operates. With the help of personnel policy at the enterprise, the problem of forming the enterprise personnel is solved.

Information currently occupies a strong leading position in ensuring the success of entrepreneurial activity. This is mainly due to the increasing pace of change in science, technology and production, and the increasing activity of business entities. To achieve success, it is necessary to obtain and use the latest scientific, technical, commercial, and market data.

Thus, the main purpose of the existence of production resources is to ensure the achievement of the goals of the enterprise - the fulfillment of its economic purpose and profit. To achieve this goal, production resources are faced with the following tasks:

• uninterrupted production process;
• production at all stages of the production process at the lowest cost;
• production with maximum output.

Their analysis is important in increasing the efficiency of use of production resources. Based on the analysis, reserves for increasing the efficiency of use of production resources are identified. The study of production resources, aimed at finding ways to use them more efficiently, is becoming increasingly important, and this problem itself is of particular relevance. The formation of market relations involves competition between various producers, in which only those who most effectively use all types of available resources can win.

The efficiency of use of production resources is manifested in three dimensions:

1. in the volume and quality of manufactured and sold products (moreover, the higher the quality of the product, the larger, as a rule, the volume of products expressed in selling prices);
2. in the amount of consumption or resource costs for production, i.e. production costs;
3. in the amount of resources used, i.e. fixed and working capital advanced for economic activities.

The problem of efficient use of production resources covers all aspects of an enterprise’s activities and is of particular relevance in connection with the development of intensive methods of improving production, limited resources, and the difficulty of attracting additional funds. The solution to the problem of production intensification mainly depends on the efficiency of use of each type of production resources and largely determines the dynamics of key indicators of the enterprise.

Increasing the efficiency of use of production resources serves as the basis for reducing production costs, increasing profits and profitability of the enterprise, strengthening its financial condition.

Thus, it is possible to determine the main ways to improve the use of fixed assets in an enterprise:

• releasing the enterprise from excess equipment, machinery and other fixed assets or leasing them;
• timely and high-quality implementation of scheduled maintenance and major repairs;
• acquisition of high-quality fixed assets;
• increasing the level of qualifications of service personnel;
• timely renewal (especially the active part) of fixed assets in order to prevent excessive moral and physical wear and tear;
• improving the quality of preparation of raw materials and materials for the production process;
• increasing the level of mechanization and automation of production;
• ensuring, where economically feasible, the centralization of repair services;
• increasing the level of concentration, specialization and combination of production;
• introduction of new equipment and progressive technology - low-waste, non-waste, energy- and fuel-saving;
• improving the organization of production and labor in order to reduce losses of working time and downtime in the operation of machinery and equipment.

Improving the use of fixed assets is reflected in the financial results of the enterprise due to: increasing production output, reducing costs, improving product quality, reducing property taxes and increasing balance sheet profit.

Increasing the economic efficiency of using working capital can be achieved by:

• selection of the most effective (alternative) technological process options, taking into account the duration of the production cycle and the volume of demand for inventories, work in progress and deferred expenses. Reducing the duration of the production cycle allows you to reduce the turnover period, and therefore increase the rate of turnover of working capital. A general decrease in the need for working capital also leads to an acceleration of their turnover;
• identifying time reserves along inter-operational and inter-shop technological routes, which makes it possible to reduce the duration of the technological route, reduce the volume of work in progress, increase the workload of workers and use the wage fund more efficiently;
• application of new methods and technologies for processing parts, which allows reducing the amount of money in inventories and work in progress. New processing methods and technologies make it possible to: reduce the manufacturing time of an individual product during the production process, which allows increasing labor productivity (sometimes helping to save wages); reduce consumption rates of raw materials and materials, fuel;
• development of optimal technological labor intensity standards, material consumption standards, equipment operating modes; typification, normalization of technological processes, technological unification. These solutions allow you to set costs for wages, inventories and work in progress at the optimal level, and reduce costs for defective products;
• the use of new (if possible) inexpensive types of materials in production, which leads to a decrease in the amount of cash in inventory;
• achieving the required degree of interchangeability of parts and assemblies, which leads to a reduction in costs associated with the development and production of new parts and assemblies, adjustment of equipment (salaries, material consumption). This measure allows you to reduce the need for inventories and reserves, expenses for future periods;
• establishing optimal maximum deviations of structural elements makes it possible to reduce the consumption rates of material resources and the costs of defective products.

Solutions in the field of production organization make it possible to increase productivity and quality of labor, reduce the duration of the production process, optimize the need for working capital, increase the useful level of use of material resources, which leads to an increase in the efficiency of using working capital in general.

Thus, complete and timely provision of the enterprise with raw materials and supplies of the required range and quality, reducing their losses during storage and transportation, improving the use of raw materials and materials, minimizing waste, improving the skills of workers, timely and full use of reserves at the enterprise is necessary a condition for fulfilling plans for production, reducing its cost, increasing profits, and profitability.

Bibliography

1. Askarova, A.A. Break-even analysis of production [Text] / Askarova A.A. // State and prospects for increasing the production of high-quality agricultural products. Mat. II All-Russian scientific-practical conf. with intl. participation. Bashkir State Agrarian University. - Ufa, 2013. - pp. 202-204.
2. Askarov, A.A. Estimation of the share of factors in the cost of manufactured products [Text] / A.A. Askarov, A.A. Askarova // Regional problems of socio-economic development of the agro-industrial complex. – Barnaul, 2003. - P. 23 -27.
3. Gruzinov, V.P., Gribov V.D. Economics of Enterprise [Text] / Gruzinov V.P., Textbook. - M.: Finance and Statistics, 2008.
4. Mednikova, K.Yu. Production resources and the efficiency of their use in LLC AP "Voskhod-ST" Gafuriysky district [Text] / K.Yu. Mednikova K.Yu., A.A. Askarova // Socio-economic problems of development of the agrarian sector of the economy and ways to solve them. Sat. All-Russian articles. scientific-practical Conf. dedicated to the 85th anniversary of the Bashkir State Agrarian University. Bashkir State Agrarian University. - Ufa, 2015. pp. 277-280.
5. Timerbulatova, Z.S. The provision of an enterprise with working capital and the efficiency of their use [Text] / Z.S. Timerbulatova, A.A. Askarova // Socio-economic problems of development of the agrarian sector of the economy and ways to solve them. Sat. All-Russian articles. scientific-practical Conf dedicated to the 85th anniversary of the Bashkir State Agrarian University. Bashkir State Agrarian University. - Ufa, 2015. pp. 206-209.
6. Yusupov, V.I., Askarova A.A. Economic efficiency of the enterprise [Text] / V.I. Yusupov, A.A. Askarova // 50 years in the service of economic science. Sat. articles dedicated to the 50th anniversary of the formation of the Department of Economics of Agricultural Production. Ministry of Agriculture of the Russian Federation, Bashkir State Agrarian University. - Ufa, 2014. - pp. 439-442.

COURSE WORK

at the course "Enterprise Economics"

Topic: "Fixed assets of an enterprise. Ways to increase the efficiency of their use"

admitted to defense

Is done by a student

specialty 080502С

Burova O.V.

Project Manager

Velikie Luki

ST. PETERSBURG STATE UNIVERSITY OF SERVICE AND ECONOMICS

DEPARTMENT OF "ECONOMICS AND MANAGEMENT OF SERVICE ENTERPRISES"

Coursework assignment

in the course "Enterprise Economics"

correspondence student of specialty 080502 group

Burova Olga Vasilievna

Topic of the course work: "Fixed assets of an enterprise. Ways to increase the efficiency of their use"

1. Introduction.

2. Theoretical part (abstract on the topic of the work).

3. Practical part.

Task 1. Based on initial data (V=4, D=1) it is necessary to evaluate the economic efficiency of creating an enterprise operating under a franchising agreement and a simplified taxation system:

1) Determine the amount of investment to create an enterprise

Determine the need for fixed assets;

Determine the need for inventories and the amount of working capital.

2) Determine the amount of authorized capital.

3) Form a planned balance sheet of the enterprise at the time of its start of operation, determine sources of investment financing.

Task 2.

Based on initial data (V=4, D=1) calculate the results of economic activities of an enterprise manufacturing roller blinds and blinds to order.

1) Make an estimate of production costs.

2) Make a cost estimate for 1 conditional product.

3) Determine the technological, production, total cost, the sum of semi-fixed and semi-variable costs.

4) Set a price for a conditional product based on the planned level of profitability.

4. Conclusion.

5. List of references.

The task was issued by ___________________________________

(number and signature of the manager)

Introduction………………………………………………………………………………….5

1. The essence of fixed assets, their composition and structure………………………..6

2. Active and passive part of fixed assets……………………………..7

3. Types of valuation of fixed assets……………………………………………...8

4. Estimation of the average annual cost of fixed assets……………………….9

5.Goals and objectives of revaluation of fixed assets…………………………….10

6. Depreciation of fixed assets, types of depreciation……………………………………....11

7. Depreciation…………………………………………………………………………………..12

7.1. Depreciation rate………………………………………………………...13

7.2. Depreciation methods…………………………………………………….15

8. General performance indicators

fixed assets……………………………………………………………………..17

9. Particular indicators of the use of fixed assets…………………….18

10. Ways to improve the efficiency of using fixed assets……18

Conclusion

List of used literature

Introduction.

Of course, for the normal functioning of an enterprise, the availability of certain funds and sources is necessary. Fixed production assets, consisting of buildings, structures, machines, equipment and other means of labor that participate in the production process, are the most important basis for the company's activities. Without their presence, hardly anything could have happened.

Rational and economical use of fixed assets is

the first priority of the enterprise.

Having a clear understanding of each element of fixed assets in the production process, their physical and moral wear and tear, and the factors that influence the use of fixed assets, it is possible to identify methods by which the efficiency of using fixed assets and production

enterprise capacity, ensuring a reduction in production costs and, of course, an increase in labor productivity.

1. The essence of fixed assets, their composition and structure

Fixed assets are means of labor that are repeatedly involved in the production process, while maintaining their natural form, gradually wearing out, and transfer their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 times the minimum monthly wage. Fixed assets are divided into production and non-production assets.

Production assets are involved in the process of manufacturing products or providing services (machines, machines, instruments, transmission devices, etc.).

Non-productive fixed assets are not involved in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).

The following groups and subgroups of fixed production assets are distinguished:

1. Buildings (architectural and construction facilities for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).

2. Structures (engineering and construction facilities that create conditions for the production process: tunnels, overpasses, highways, chimneys on a separate foundation, etc.).

3. Transmission devices (devices for transmitting electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).

4. Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machinery and equipment, etc.).

5. Vehicles (diesel locomotives, wagons, cars, motorcycles, cars, trolleys, etc., except for conveyors and transporters included in production equipment).

6. Tools (cutting, impact, pressing, compacting, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.

7. Production equipment and accessories (items to facilitate production operations: work tables, workbenches, fences, fans, containers, racks, etc.).

8. Household equipment (office and household supplies: tables, cabinets, hangers, typewriters, safes, duplicating machines, etc.).

9. Other fixed assets. This group includes library collections, museum values, etc.

The share (in percentage) of various groups of fixed assets in their total value at the enterprise represents the structure of fixed assets. At mechanical engineering enterprises, the largest share in the structure of fixed assets is occupied by: machinery and equipment - on average about 50%; buildings about 37%.

2. Active and passive part of fixed assets

In the structure of fixed assets, one should distinguish between active and passive parts.

The active part of fixed assets is directly related to the processing of raw materials and the manufacture of products. Thus, the viability of fixed assets depends on the active part.

The passive part of fixed assets creates conditions for production, but does not directly affect either the amount of production capacity or the actual output of products.

As a rule, the active part of fixed assets includes such elements as power, working machines and equipment, transmission devices, control devices and devices, and computer technology.

The passive part includes buildings, structures, vehicles, equipment.

However, the division of elements of fixed assets into active and passive parts is somewhat arbitrary in the context individual industries. Thus, for the fishing industry, vehicles are very active elements. A tool, for example, for mechanical engineering is a very active element, while for the light and food industries it is clearly passive.

Since output depends on the active part of fixed assets, their share should be increased in every possible way. Increasing their share thereby increases capacity, and hence the efficiency of using fixed assets.

3. Types of valuation of fixed assets.

In the management of fixed assets, a differentiated system of valuations is used, which is determined by the target setting for measuring the value of fixed capital: for internal production activities and evaluation of results, for calculating depreciation and calculating taxes, for sale and rental, collateral transactions, etc. Basic types of valuation of fixed assets are: initial, replacement and residual value.

Initial cost fixed assets includes cost

acquisition of equipment, intangible asset, construction of a building,

transportation costs for delivery and installation costs. According to the original

value of funds are taken into account, their depreciation is determined and

other indicators.

Replacement cost - these are the costs of reproduction

fixed assets in modern conditions. It installs like

usually during the revaluation of fixed assets.

Residual value represents the difference between

the original or replacement cost of fixed assets and

the amount of accrued depreciation.

Liquidation value- cost of selling worn or

decommissioned individual fixed assets.

Book value- is the cost of objects taking into account

revaluation according to which they are listed on the balance sheet of the enterprise. Is

mixed valuation: for some objects as book value

Replacement cost is used, for others - original cost.

Market price- the most probable sale price of objects

fixed assets, taking into account their real condition, the relationship between demand and

offers.

4.Estimation of the average annual cost of fixed assets.

The average annual cost of fixed assets is determined by

based on the initial cost, taking into account their commissioning and liquidation according to the following formula:

Fs=Fp(b) + Fvv *ChM/12 - Fl(12-M)/12,

where Fs is the average annual cost of fixed assets;

Фп(b) - initial (book) value of fixed assets;

Fvv - cost of introduced funds;

FM - the number of months of operation of the introduced fixed assets;

Fl - liquidation value;

M is the number of months of operation of retired fixed assets.

The monetary value of fixed assets is reflected in accounting at the original

(book value), replacement value, full value and residual value.

5.Goals and objectives of the revaluation of fixed assets.

Revaluation of fixed assets- this is the definition of real value

fixed assets (fixed assets) of organizations at the present stage

establishment of a market economy and creation of prerequisites for

normalization of investment processes in the country. Revaluation allows

obtain objective data on fixed assets, their total volume,

sectoral structure, territorial division and technical condition.

This event makes it possible to more accurately determine the amount of corporate property tax, depreciation charges and product costs, taking into account a real and uniform assessment of fixed assets. As a result of the revaluation, the value of the replacement cost of fixed assets in modern conditions is determined, as well as the degree of their physical and moral deterioration. However, the mixed nature of the valuation of fixed assets is eliminated only at the moment. Changes in the economic situation and the commissioning of new fixed assets, accounted for at historical cost, require periodic implementation of this event.

The objectives and goals of the revaluation are determined on the basis of the document. The procedure for revaluation of fixed assets in the Russian Federation and

consist of:

Creation for enterprises and organizations necessary conditions formation of justified funds of funds for the renewal of fixed assets;

Creation of an economically sound initial cost base for property valuation in state-owned enterprises and organizations.

To implement the assigned tasks, the following order is established:

Revaluation of fixed assets is carried out by all enterprises and organizations on the territory of the Russian Federation, regardless of type of activity and form of ownership;

Buildings (except residential), structures, transmission devices, machinery, equipment, vehicles and other types of fixed assets, regardless of the degree of wear and tear, both existing and those in conservation, reserve, or spare, in unfinished construction, commissioned, are subject to revaluation for rent, prepared for write-off. Fixed assets leased are revalued by the lessor;

The initial data for the revaluation of fixed assets are the full book value of fixed assets, determined based on the results of the inventory as of 01/01/1992, and the coefficients for converting the book value of fixed assets into replacement cost;

Fixed assets are revalued at replacement cost.

6. Depreciation of fixed assets, types of depreciation.

Fixed assets serve for several years and are subject to replacement (reimbursement) only as they become physically or morally worn out.

Depreciation of fixed assets is determined and accounted for buildings and structures, transmission devices, machinery and equipment, vehicles, production and household equipment, draft animals, perennial plantings that have reached operational age, and intangible assets.

Depreciation of fixed assets– partial or complete loss of fixed assets of consumer properties and value, both during operation and during their inactivity.

There are two types of wear and tear - physical and moral.

Physical deterioration - is a change in mechanical, physical,

chemical and other properties of material objects under the influence

labor processes, natural forces and other factors. In economic

In relation, physical wear and tear represents the loss of the original

use value due to wear, disrepair and obsolescence

The coefficient of physical wear and tear (IF) over service life is determined by the formula:

If = Tf/Tn*100%; Where,

Tf - the number of years actually worked by the machine;

Tn - standard service life.

The coefficient of physical wear and tear (IF) for the volume of work is determined by the formula:

If = (Tf * Pf)/(Tn * Mon) * 100%; Where,

Pf - the average amount of products actually produced per year;

Mon - annual production capacity (or standard productivity) of equipment.

Obsolescence characterized, first of all, by the fact that it occurs before physical wear and tear, i.e. fixed assets can be physically used, but are no longer economically effective.

There are two types of obsolescence:

The first type is a reduction in the cost of machinery or equipment due to the reduction in the cost of their reproduction in modern conditions. In this case, the relative value of obsolescence (I) is calculated using the formula: Im1 = (Fp - Fv)/Fp,

where Fp, Fv are the initial and replacement costs of fixed assets, respectively.

Obsolescence of the second type is due to the creation and introduction into production of more productive and economical types of machinery and equipment. It is determined by the formula:

Im2 = (Ps * Pu) / Ps,

where Ps, Pu - productivity (or production capacity) of modern and outdated machines.

7. Depreciation.

Depreciation of fixed assets- this is the transfer of part of the value of fixed assets to a newly created product for the subsequent reproduction of fixed assets by the time they are completely worn out.

By economic essence Depreciation is the monetary expression of part of the cost of fixed assets transferred to a newly created product.

Sinking fund– a special monetary reserve intended for the reproduction of fixed assets. It is a financial resource for capital investments. The depreciation fund is intended for the simple reproduction of fixed assets, for replacing worn-out assets with new copies of equal value. However, in conditions of high rates of scientific and technological progress, depreciation serves as a source of expanded reproduction of fixed assets. In the process of reproduction of fixed assets, the moments of their simple renewal and expansion are harmoniously combined, and their differentiation is conditional.

7.1. Depreciation rate.

The depreciation rate is the main lever of the state's depreciation policy. Through the norm, the rate of turnover of fixed assets is regulated and the process of their reproduction is intensified. In each period of economic development, the level of standards cannot be the same.

The depreciation rate is the ratio of the annual depreciation amount to the original cost of the instrument of labor, expressed as a percentage.

The general depreciation rate (per full recovery and major repairs) as a percentage of the cost of fixed assets is determined by the formula:

N a = (F p -L+D)/(F p *T a)*100

Where FP– initial cost of fixed assets, rub.;

L - liquidation value of fixed assets, rub.;

D- cost of dismantling liquidated fixed assets and others

costs associated with liquidation, rub.;

Ta- depreciation period (useful life), year.

The level of depreciation rate is determined by the accepted standard service life of various types of fixed assets. The choice of its value is determined by a number of factors: the pace and direction of technical progress, the capabilities of the production apparatus to produce new types of equipment, the relationship between needs and resources in various types fixed assets, etc. Calculations of depreciation periods for specific types of fixed assets take into account many factors that reflect their specific qualities and purpose. Thus, depreciation periods for many types of structures and equipment in the mining industry are determined by the period of depletion of raw materials, and for equipment operating in an aggressive environment, by the period of their physical wear, etc.

It is expected that the current procedure for calculating depreciation will be changed. The property of enterprises will be combined into four categories, for which uniform generalized standards have been established: for buildings, structures and their structural components - 5%, for passenger cars and trucks, office equipment, furniture, computer equipment, information systems and data processing systems - 25% ; for technological, energy, transport and other equipment and tangible assets not included in the first or second categories - 15% and for intangible assets the norm is established based on the period of their use, and if it is impossible to establish it - 10 years. For small enterprises and individual entrepreneurs, depreciation rates have been slightly increased: for the first category - 6%, for the second - 30% and for the third - 18%. Thus, the system of depreciation standards must fundamentally change: the classification of fixed assets is reduced to 4 groups, and the standards are also unified. However, this procedure has not yet been put into effect.

7.2. Depreciation methods.

Annual depreciation is calculated using one of the following:

ways (methods):

· in a linear way, based on the original cost of the main

means and rates of depreciation;

· reducing balance method based on residual value

fixed assets and depreciation rates;

· method of writing off the cost by the sum of the number of years of useful life

use, based on the original cost of fixed assets and

annual ratio, where the numerator is the number of years remaining until the end

service life of the object, and the denominator is the sum of the numbers of years of useful life

use;

method of writing off the cost in proportion to the volume of production

(works), based on the volume of products in physical terms in the reporting period

period and the ratio of the initial cost of fixed assets and

expected volume of products (work) for the entire useful life

use of fixed assets.

Methods for calculating depreciation of PF

OSp (OSo)- initial cost of the PF object (residual at the beginning of the reporting year)

N- depreciation rates determined based on the useful life,

Co- the number of years remaining until the end of the object’s service life,

Ss- the sum of the numbers of years of service life of the object,

Ooh- volume of products (work) in the reporting period in physical terms,

Op- the expected volume of products (work) for the entire period of use of the facility in physical terms,

TO- acceleration coefficient (established by law).

In accordance with the Accounting Rules, enterprises can use all four methods of calculating annual depreciation. However for profit tax purposes, according to the Tax Code of the Russian Federation (Part 2), annual depreciation is calculated by two methods - linear or non-linear.

Depreciation methods

When calculating the amount of depreciation linear method used

TO = (1/ n) 100%

Where TO- depreciation rate as a percentage of the original (recovery)

establishing) value of property;

P- useful life of the property, months.

Depreciation calculation nonlinear method produced according to the formula

A = IN*(k/100)

Where A is the amount of depreciation accrued for one month for the corresponding depreciation group (subgroup);

B - total balance of the corresponding depreciation group

(subgroups);

k - depreciation rate for the corresponding depreciation group

(subgroups).

8. General indicators of the efficiency of use of fixed assets.

Various indicators are used to characterize the efficiency of use of fixed assets. Conventionally, they can be divided into two groups: general and specific indicators. General indicators are used to characterize the use of fixed assets at all levels of the national economy. These include, first of all, capital productivity, capital intensity, and profitability.

Capital productivity(Fotd) - indicator of production output per 1 rub. value of fixed assets; is defined as the ratio of output volume (IN) to the cost of fixed production assets (F) for a comparable period of time (month, year):

F department = V/F

Capital intensity(Femk) - the reciprocal value of capital productivity; shows

the share of the cost of fixed assets per 1 rub. produced

products:

F emc = F/V

Capital-labor ratio(Fv) is calculated as the ratio of the cost of fixed assets (F) to the number of workers at the enterprise who worked on the longest shift (H):

F in = F/H

Profitability of fixed production assets (P) characterizes the amount of profit per 1 ruble. fixed assets, and is defined as the ratio of profit (P) to the cost of fixed assets (F):

R = (P/F)*100

9. Particular indicators of the use of fixed assets.

Private indicators are natural indicators that are most often used in enterprises and their departments. They are divided into indicators of intensive and extensive use of fixed assets.

Extensive equipment utilization coefficient (Kext)

is defined as the ratio of the actual number of hours worked

equipment (tf) to the number of operating hours according to the norm (tn):

To ext.= t f / t n

Equipment intensive use factor (Kint), which is defined as the ratio of the actual equipment performance (Pf) to the standard (Pn):

K int = P f / P n

10. Ways to improve the efficiency of using fixed assets.

An important way to increase the efficiency of using industrial equipment is to reduce the amount of unnecessary equipment and quickly involve uninstalled equipment in production.

Intensive improvement of the use of equipment implies an increase in the degree of equipment load per unit of time. This can be achieved by modernizing existing machines and mechanisms and establishing an optimal mode of their operation. Work at optimal mode technological process ensures an increase in product output without changing the composition of the PF, without increasing the number of employees and with a decrease in the consumption of material resources per unit of production.

The intensity of use of industrial equipment also increases through technical improvement of tools and production technology, elimination of bottlenecks in the production process, reduction of time to achieve the design productivity of equipment, improvement of the scientific organization of labor, production and management, use of high-speed work methods, advanced training and professional development. skills of the workers.

The development of technology and the associated intensification of processes are not limited. Therefore, the possibilities for intensively increasing the use of PF are not limited.

An essential direction for increasing the efficiency of using PFs is to improve their structure. Since an increase in output is achieved only at leading prices, it is important to increase their share in the total cost of the fixed income. An increase in the capital intensity of auxiliary production leads to an increase in the capital intensity of products, since there is no direct increase in output. But without the proportional development of auxiliary production, the main workshops cannot function with full efficiency. Therefore, the search for the optimal production structure of PF at an enterprise is an important direction for improving their use.

In modern conditions, another factor has appeared that determines the increase in the efficiency of using PF. This is the development of the joint-stock form of management and the privatization of enterprises. In both cases, the work collective becomes the owner of the PF, gets the opportunity to actually manage the means of production, including the independent formation of the PF production structure, as well as the profit of the enterprise, which allows increasing targeted investment.

In modern conditions, increasing the efficiency of using industrial equipment is increasingly influenced by factors such as operational management of the use, maintenance and repair of equipment, optimization of decision-making, scientific forecasting in the field of use and reproduction of labor tools, etc.

Conclusion:

The financial results of an enterprise largely depend on the condition, quality and structure of fixed production assets.

In recent years, the pace of renewal of fixed production assets has sharply slowed down, which has led to an increase in their physical and moral wear and tear and has a negative impact on the economic activities of enterprises.

There have been significant changes in the state's depreciation policy. From January 1, 1997, assets subject to depreciation are grouped into the following four categories:

I. Buildings, structures and their structural components. The depreciation rate is 5%, for small enterprises - 6%.

II. Passenger vehicles, light commercial vehicles, office equipment and furniture, computer technology, information systems and data processing systems. The depreciation rate is 25%, for small enterprises - 30%.

III. Technological, energy, transport and other equipment and material assets not included in categories I and II. The depreciation rate is 15%, for small enterprises - 18%.

IV. Intangible assets. The depreciation rate depends on their service life, and if it is not known - 10%.

Each enterprise has significant reserves for improving the use of general fund. In general terms, this goal can be achieved through the introduction of new equipment and technology, mechanization and automation of production processes, implementation of a competent reproduction policy, timely and high-quality repairs, elimination of excess equipment, etc.

Practical part.

Task 1.

Based on the initial data given below, it is necessary to assess the economic efficiency of creating an enterprise operating under a franchising agreement and a simplified taxation system. Carry out the calculation static method, rounding all intermediate results to the nearest thousand rubles.

Solving this problem involves performing the following stages of work:

1. Determining the amount of investment to create an enterprise

a. Determining the need for fixed assets

b. Determining the need for inventories and the amount of working capital

2. Determination of the amount of authorized capital.

3. Formation of the planned balance sheet of the enterprise at the time of the start of its work, identification of sources of investment financing.

4. Planning financial results activities of the enterprise for the first and subsequent 4 years

5. Calculation of economic efficiency indicators for creating an enterprise

Initial data:

To conduct business under a franchising agreement, Intellect LLC is created. Calculate efficiency based on 5 years of operation of the company. It is conventionally considered that the creation of a company and the formation of property is carried out at the end of the year, and current activities begin at the beginning of the next year.

The authorized capital of the company is formed by two founders. The first provides the necessary fixed assets, and its share is 54% . The second founder contributes his share in cash. The amount missing to start the activity is taken from the bank on credit for 2 years under 19% per annum.

The franchise agreement provides:

1) one-time payment of the franchise (intangible asset);

2) monthly payments (royalties) as part of current expenses;

3) the mandatory presence of certified specialists (the costs of certification and training of specialists from the franchisor company should be taken into account as part of investments in working capital).

Before starting an activity, it is necessary to make the following expenses (investments in the creation of an enterprise from which the property of the enterprise is formed):

1. Register a company. To register this enterprise, the founders use the services of a law firm, which carries out all the necessary actions to prepare a package of constituent documents and register the enterprise. The cost of her services is 12 thousand roubles.

2. Conclude a franchise agreement and pay the franchise amount 11 thousand roubles.

3. Conduct training and certification of personnel from the franchisor
(6 specialists in 40 thousand roubles. for everyone).

4. Make an advance payment for renting the premises in the amount 540 thousand roubles.

5. Repair the premises – 60 thousand roubles.

6. Purchase the necessary property.

7. Create stocks of goods, components, tools and spare parts. The purchase of goods for resale is carried out from the franchisor on credit with payment due within a month. The first purchase of all inventories is carried out in an amount equal to the planned standard. When calculating standards, a month is counted as 30 days, a year as 360 days. Safety stock of all types 4 days.

9. Provide for the availability of funds for unforeseen expenses in the amount 8 thousand roubles.

The company operates under a simplified taxation system and pays a single tax - 15% of the excess of income over expenses.

Results of the enterprise’s economic activities:

1. Determining the amount of investment for creation
new business

1.1. Determining the amount of investment for the formation of fixed assets of the enterprise.

Fixed assets represent the valuation of the enterprise's fixed assets. Calculation of the necessary funds for the acquisition of fixed assets consists of determining the quantity necessary equipment and drawing up cost estimates for its acquisition (see Table 1).

Table 1

Calculation of the cost of fixed assets

Type OF		Price for 1 piece, thousand rubles.	Price,
server	2	40	80
mini PBX with telephones	1	21	21
personal computers	35	25	875
Fax	5	4	20
Printer	4	5	20
scanner	1	5	5
workplace	14	5	70
study place	21	2	42
car	1	75	75
kitchen equipment	1	10	10
Total	1218

1.2. Determining the amount of investment for the formation of intangible assets of the enterprise.

table 2

Calculation of the value of intangible assets

1.3. Determining the amount of investment for the formation of working capital of the enterprise.

Along with fixed capital, for the normal operation of an enterprise, working capital or working capital (FC) is required.

Table 3

Calculation of stock standard

Table 4

Calculation of working capital requirements

2. Formation of the enterprise’s balance sheet and identification of sources.

Assets (property of an enterprise) consist of 2 parts: working and non-current capital. Liabilities are either own or borrowed. When creating a new enterprise, the property is usually formed partly from contributions from the founders, and the remaining amount is from accounts payable.

Table 5

Enterprise balance sheet structure

Assets		Passive
1.Non-current assets Intangible assets Fixed assets Unfinished construction Profitable investments in material values Long-term financial investments Other noncurrent assets		3. Capital and reserves Authorized capital Extra capital Reserve capital Special funds appointments Targeted funding and receipts retained earnings Uncovered loss
2. Current assets Accounts receivable Short-term financial investments Cash Other current assets		4. Long-term liabilities	607
		5. Short term obligations	272
Balance	3135	Balance	3135

In our case, the authorized capital is formed from contributions from 2 founders - the first gives fixed assets, the second money. (RUB 2,256 thousand)

An example of calculating the need for borrowed capital:

Intangible assets – 23 thousand rubles.

Fixed assets – 1218 thousand rubles.

Working capital – 1894 thousand rubles.

The total assets of the created enterprise are 3135 thousand rubles.

Liabilities of the created enterprise = assets = 3135 thousand rubles.

Authorized capital – 2256 thousand rubles.

Accounts payable 3135-2256=879 thousand rubles.

Since, according to the terms, the purchase of goods is carried out on the terms of a trade credit with a period of 1 month, then short-term accounts payable will amount to 272 thousand rubles. Therefore, you need to ask the bank

879-272=607 thousand rubles.

3.Calculation of economic efficiency .

Table 6

Calculation of financial results, thousand rubles.

Expenses for the first and second years of operation include interest on the loan (15+4)% *607=115.5 thousand rubles.

Average annual emergency = (1601.9+2069.4+2167.5*3)/5=3503.3 thousand rubles per year

K = 3135 thousand rubles.

BH = 3503.3*5-3135=1438.2 thousand rubles.

ID = 3503.3*5/3135=6 rub./rub.

Current = 3135/3503.3=1 year

Task 2.

Based on the initial data given in Table 3, calculate the results of the economic activities of an enterprise manufacturing roller blinds and custom-made blinds. The company has 1 production workshop and a number of receiving points where orders are received and issued.

To simplify calculations, the following conditions have been introduced:

Pricing and accounting are carried out in conditional products;

Depreciation is calculated using the straight-line method with a depreciation rate of 20%.

Use the following work plan:

1. Make an estimate of production costs.

2. Make a cost estimate for 1 conditional product.

3. Determine the technological, production, total cost, the sum of semi-fixed and semi-variable costs.

4. Set a price for a conditional product based on the planned level of profitability. For further calculations, round it to whole rubles.

Initial data for solving the problem

Index	Meaning
Number of collection points (pcs)	4
Book value of workshop equipment (thousand rubles)	800
Book value of equipment for 1 collection point (thousand rubles)	201
Depreciation rate for all types of fixed assets, %	14
Plan for the current year (thousand standard products)	2,5
Consumption rates for 1 standard product:
materials (rub./piece)	401
components (rub/piece)	801
basic salary (rub/piece)	400
additional salary, %	11
Costs for maintaining 1 collection point:
rent of premises (thousand rubles/month)	9
receptionist's salary (thousand rubles/month)	6
utility bills (thousand rubles/month)	2,1
lighting(rub./month)	201
repair costs (thousand rubles/year)	25
Equipment maintenance costs:
repairman's salary (thousand rubles/month)	7
spare parts (thousand rubles/year)	101
auxiliary materials (thousand rubles/year)	74
Workshop maintenance costs:
rent (thousand rubles/month)	11
utility bills (thousand rubles/month)	2,4
electricity (rub./month)	810
foreman's salary (thousand rubles/month)	5
Management costs:
director's salary (thousand rubles/month)	9
accountant's salary (thousand rubles/month)	8
cleaner's salary (thousand rubles/month)	5
communication services (thousand rubles/month)	1,5
travel expenses (thousand rubles/year)	6
car maintenance (thousand rubles/year)	31
gasoline (thousand rubles/month)	5
Implementation costs:
advertising (thousand rubles/year)	10
participation in exhibitions (thousand rubles/year)	6

1. Determination of current expenses

Table 1

Estimated current expenses for the base year, thousand rubles.

Elements costs	Direct expenses	RSEO	Shop expenses	Administrative expenses	Business expenses	Total
1.material, incl.	3005	175	9,8	60	9,7	3259,5
- materials	1002,5	74	1076,5
- accessories	2002,5	2002,5
- spare parts	101	101
- fuel	60	60
Elements costs	Direct expenses	RSEO	Shop expenses	Administrative expenses	Business expenses	Total
-electricity	9,8	9,7	19,5
2. remuneration, incl.	1305	106,7	76,2	335,4	365,8	2189,1
- basic salary	1000	84	60	264	288	1696
-additional	27,5	27,5
- Unified Social Tax	267,2	21,9	15,6	68,7	74,9	448,3
- oblig. insurance	10,3	0,8	0,6	2,7	2,9	17,3
3. depreciation	160	112,6	272,6
4. Others, incl.	160,8	55	648,8	864,6
- rent	132	432	564
- utilities	28,8	100,8	129,6
- advertising	16	16
- repair	100	100
- the rest	55	55
Total	4310	281,7	406,8	450,4	1136,9	6585,8

2. Costing and determining prices for goods and services.

table 2

Costing for a conditional product

Costing items	Annual program thousand roubles.	Costing for 1 standard edition (rub.)
raw materials	1002,5	401
components	2002,5	801
basic salary	1000	400
additional salary	27,5	11
UST	267,2	106,9
oblig. insurance	10,3	4,1
Total direct	4310	1724
RSEO	281,7	112,7
shop expenses	406,8	162,7
administrative expenses	450,4	180,2
business expenses	1136,9	454,8
Total indirect	2275,8	910,4
Total	6585,8	2634,4

Table 3

Determining the price of a conditional service

3. Determination of the enterprise’s income and financial results of its activities.

Table 4

Determination of financial results, thousand rubles.

index	base year	planning year
number of conventional ed.	2500	2600
gross revenue	10027	10428,1
VAT	1529,3	1590,5
volume of sales	8497,7	8837,6
cost without administrative and commercial expenses	4998,5	5645
gross profit	3499,2	3192,6
administrative expenses	450,4	450,4
business expenses	1136,9	1136,9
profit from sales	1911,9	1605,3
other expenses, including:	73,2	74,4
- property tax	32,1	32,1
- transport tax	1	1
- Bank services	40,1	41,3
book profit	1839,7	1530,9
income tax	441,5	367,4
net profit	1398,2	1163,5
product profitability,%	70,0%	56,6%
estimated profitability, %	27,9%	20,6

List of used literature:

1. Efimova O. P. Economics Catering. – Mn.: New knowledge, 2000. – 304 p.

2. Kravchenko L. I. Analysis of economic activity in trade: Textbook - 6th ed., revised. – Mn.: New knowledge, 2003. – 526 p.

3. Lebedeva S. N., Kazinachikova N. A., Gavrikov A. V. Economics trading enterprise: Tutorial. – Mn.: New knowledge, 2001. – 240 p.

4. Lebedeva S. N., Misnikova L. V. Economics and organization of labor. – Mn.: Misanta LLC, 2002 – 166 p.

5. Savitskaya G.V. Analysis of the economic activity of an enterprise, 7th ed., revised. – Mn.: New knowledge, 2002. – 704 p.