Each enterprise seeks to work with the greatest return. One of the most important factors affecting the profitability of an organization is the optimal use of fixed assets. The financiers of the enterprise constantly analyze the work of the enterprise. First of all, they consider the performance indicators of the use of fixed assets, analyze them.
Capital productivity is characterized by how many products, services, goods were sold from one ruble of the value at which fixed assets are valued. This indicator is expressed in the amount of revenue.
The efficiency of use of fixed assets is determined by capital intensity - this value is the return on capital productivity. That is, it represents the value of funds per ruble of revenue.
The capital-labor ratio shows how much the cost of funds is per employee of the organization. For calculations, the average number of employees is taken .
Performance indicators for the use of fixed assets, taking into account time:
- The utilization rate of production OS. It is equal to the ratio of the time that the equipment has already worked out to the time fund, which is allotted to it all.
- The load factor of the equipment - is the quotient obtained by dividing the indicators "equipment operating time per day" by "the maximum number of hours per shift that this equipment has ever worked."
The efficiency of using fixed assets is often determined by the technical equipment of labor - the private value of the fixed assets to the average headcount.
Profitability of funds - represents the share of net (book) profit that falls on one ruble of fixed assets.
Performance criterion for the use of production assets. This indicator is calculated as the increase in labor productivity divided by the increase in capital-labor ratio.
Financiers carefully consider indicators of the effectiveness of the use of fixed assets. Funds are subject to frequent movement, that is, they come into use or drop out of it. These operations are also subject to a certain analysis of specialists.
Let us consider in more detail the performance indicators of the use of fixed assets.
First, we calculate the input coefficient - the ratio of the cost of the OS just received for use to their value at the end of the year.
The next indicator - the update rate - is found as the quotient of the newly acquired fixed assets to the value of fixed assets at the end of the period. This indicator indicates the degree of technical progress in the company for a certain period.
Retirement rate - calculated as the quotient of retired fixed assets to their value at the beginning of the year.
We continue to consider indicators of the efficiency of using fixed assets.
Another factor - liquidation - the price of disposed of funds divided by their value at the beginning of the year.
Replacements coefficient - defined as the quotient of the retired OS to the value of the received.
Shelf life coefficient - residual OS price divided by the initial one.
This is only a small part of the indicators, the analysis of which helps to determine how effectively the company uses fixed assets. The company can improve production capacity if it applies a number of measures:
- reduce equipment downtime;
- upgrade and replace obsolete models;
- introduce new technologies into the production process;
- accelerate the development of new capacities and more.
Thus, it is possible to significantly reduce costs, increase the profitability and profit of the enterprise. The main thing is to introduce improvements in the production process.