With a given technical level and structure of fixed production assets, an increase in output, a reduction in its cost, and an increase in the savings of enterprises depend on the degree of use of fixed assets.
All indicators of the use of fixed assets can be
grouped into three groups:
Indicators extensive use of fixed assets
(level of use over time);
Indicators intense use of fixed assets
(level of use by power (performance);
Indicators integral use of fixed assets
taking into account the combined influence of all factors - both extensive,
as well as intense.
The first group of indicators includes: the coefficient of extensive
equipment usage, equipment shift ratio, equipment load factor and equipment shift ratio.
Coefficient extensive use equipment (Kext)
is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to the plan, i.e.
where trev.f - the actual time of equipment operation, h; trev.pl - the operating time of the equipment according to the norm (set in accordance with the operating mode of the enterprise and taking into account the minimum required time for scheduled preventive maintenance), h.
Example. If for a shift, the duration of which is 8 hours, with the planned costs of conducting repair work 1 hour, the actual operating time of the machine was 5 hours, then the coefficient of its extensive use will be 0.71. This means that the planned fund of machine operation time is used only by 71%.
Work shift ratio equipment is determined by the ratio of the total number of machine-shifts worked out by equipment of this type during the day to the number of machines that worked in the largest shift. The shift coefficient calculated in this way shows how many shifts each piece of equipment works on average daily. A simplified way to calculate the shift ratio is as follows: 270 pieces of equipment were installed in the shop, of which 200 machines worked in the first shift, and 190 in the second. The shift ratio will be 1.44 [(200 + 190) : 270].
Enterprises should strive to increase the shift ratio of equipment, which leads to an increase in output with the same cash funds. The main directions for increasing the shift work of equipment:
Increasing the level of specialization of jobs, which ensures
increase in serial production and loading of equipment;
Increasing the rhythm of work;
Reduced downtime associated with organizational weaknesses
maintenance of workplaces, provision of machine operators with blanks, tools;
The best organization of the repair business, the use of advanced
methods of organization of repair work;
Mechanization and automation of labor of the main and especially
support workers. This will release labor force and transfer it from heavy support work to the main work in the second and third shifts.
Equipment load factor characterizes the use of equipment over time. It is set for the entire fleet of machines that are in the main production, and is calculated as the ratio of the labor intensity of manufacturing all products on this type of equipment to the fund of its operation time. Thus, the equipment load factor, in contrast to the shift factor, takes into account data on the labor intensity of products. In practice, the load factor is usually taken equal to the value of the shift factor, reduced by half (in two-shift operation) or three times - in three-shift operation. In our example
Kzagr = 1.44: 2 = 0.72.
Based on the equipment shift indicator, the
and the coefficient of use of the shift mode of the operating time of the equipment. It is determined by dividing the shift ratio of equipment operation achieved in a given period by the shift duration established at a given enterprise (in the workshop). If the duration of the shift at the enterprise is 8 hours, then this indicator will be 0.18 (Ksm.r = 1.44: 8 = 0.18). However, the process of using the equipment has another
side. In addition to its intra-shift and all-day downtime, it is important to know how efficiently the equipment is being used during its actual loading hours. The equipment can be fully loaded, it can idle and at this time not produce any products, or it can, while working, produce low-quality products. In all these cases, when calculating the indicator of extensive use of equipment, formally we will get high results. However, as can be seen from the above examples, they still do not allow us to conclude that fixed assets are being used effectively. The results obtained should be supplemented by calculations of the second group of indicators - the intensive use of fixed assets, reflecting the level of their use in terms of capacity (productivity).
Equipment intensive utilization rate determined by the ratio of the actual performance of the main technological equipment to its standard performance,
those. progressive technically sound performance. To calculate this indicator, use the formula: 
where Vf is the actual production output by the equipment per unit of time; Vn - technically justified production output by equipment per unit of time (determined on the basis of equipment passport data).
Example. AT during the shift, the machine actually worked for 5 hours. Now calculating the coefficient of intensive use of the equipment, we abstract from 3 hours of machine downtime and analyze the efficiency of its operation during 5 hours of work. Suppose that according to the passport data, the output of the machine is 100 units. products per hour, and in fact for 5 hours of work it amounted to 80 units. products per hour. Then Kint. - 80:100 = 0.8. This means that only 80% of the equipment was used in terms of capacity. The third group of indicators of the use of fixed assets includes the coefficient of integral use of equipment, the coefficient of utilization of production capacity, indicators of capital productivity and capital intensity of products.
The coefficient of integral use of equipment equipment is defined as the product of the coefficients of intensive and extensive use of equipment and comprehensively characterizes
its operation in terms of time and productivity (power). In our example, Kext = 0.71. K int \u003d 0.8, therefore, the coefficient of integral use of equipment will be equal to:
Thus, the value of this indicator is always lower than the values
the two previous ones, since it simultaneously takes into account the disadvantages of both extensive and intensive use of equipment. Taking into account both factors, the machine is only 57% used. The result of a better use of fixed assets is, above all, an increase in the volume of production. Therefore, a generalizing indicator of the effectiveness of fixed assets should be based on the principle of commensuration of manufactured products with the totality of fixed assets used in its production. This will be the indicator of output per 1 ruble of the value of fixed assets - capital productivity.
To calculate the return on assets, the formula is used 
where Ф otd - return on assets, rub.; VP is the annual output of marketable (gross) products, rub.; OF average year "~ average annual cost of fixed assets, rub.
Return on assets is the most important general indicator of the use
funds. Its value indicates how efficiently production buildings, structures, brush and working machines and equipment are used, i.e. all groups of fixed assets without exception. Increasing the return on assets is the most important task of enterprises. In the context of scientific and technological progress, a significant increase in capital productivity is complicated by the rapid change of equipment that needs to be mastered, as well as an increase in capital investments directed to improving working conditions, protecting nature, etc. Factors that increase return on assets
shown in fig. one.
Capital intensity of production is the reciprocal of capital productivity. She is
shows the share of the value of fixed assets attributable to each ruble of output. If the return on assets should tend to increase, then the capital intensity should tend to decrease.
Example. With the volume of marketable products in 1236 rubles. and the average annual cost of fixed assets of 934 rubles. the return on assets will be 1.32 (12,236 rubles: 934 rubles), and the capital intensity - 0.755 (934 rubles: 1236 rubles).
One of the most important indicators of the labor-saving direction of production intensification is the indicator of the ratio of the increase in labor productivity to the increase in capital-labor ratio. The need to take this relationship into account is as follows. In order to achieve labor productivity, it is necessary first of all to raise the level of technical equipment of enterprises in every possible way, which, in turn, presupposes appropriate capital investments and ultimately leads to an increase in capital-labor ratio. However, it would be wrong to justify the growth of its capital-labor ratio and the capital intensity of production by any amount of savings in one's own labor. This gives rise to the important economic problem of the optimal ratio between the capital-labor ratio and the growth of its productivity due to the technical equipment of production.
There are several options for the ratio of labor productivity and capital-labor ratio. It is not uncommon for the capital-labor ratio to increase over a certain period (Δ ft > 0), and labor productivity declined over the same period (Δ ETC< 0). For example, such a situation was noted in certain periods of time in the country's fishing industry and was explained by a decrease in fish production due to overfishing in previous years. Therefore, this state of affairs does not always indicate low productivity, the effectiveness of capital investments; this is often associated with insufficient quality management organization.
Quite real and completely opposite is the situation when labor productivity increases with the same level of capital-labor ratio and even with its decline. This happens when using the available reserves to increase the efficiency of production by improving its organization. Moreover, when considering these two cases of different directions of changes in the capital-labor ratio and labor productivity, identifying the causes of the current state of affairs, one should take into account the time lag.
Now let's consider the most interesting option, when with the growth of capital-labor ratio there is an increase in labor productivity. The case when the increase in labor productivity exceeds the increase in capital-labor ratio, i.e. when Δ Etc> Δ ft> 0 or Δ Etc/ Δ ft> 1 , reflects the situation of clearly efficient use of fixed assets, since not only labor productivity grows here, but also capital productivity, which means that the effect of labor productivity growth is supplemented by the effect of capital productivity growth.
To assess the level of use of fixed assets, and primarily their active part (machinery and equipment), each industry uses its own indicators. There are many and they are varied. All these indicators can be combined into three groups: extensive, intensive and generalizing.
Extensive indicators
They characterize the use of machines, equipment, mechanisms (1) in terms of composition, (2) quantity and (3) time.
- 1. According to the composition, all equipment is divided into cash, installed, working according to the plan and actually working. The ratio of each subsequent group to the previous or cash characterizes the degree of equipment involvement in manufacturing process. Calculated indicators such as
- (1) fleet utilization rate (the number of units of actually operating equipment divided by the number of units of equipment available);
- (2) utilization factor installed equipment (the number of units of actually operating equipment divided by the number of units installed in the workshops).
Example. Of the total number of equipment in 3960 sd. 3600 units were installed, of which 3550 should work according to the plan, but 3500 units actually worked. In this case, the ratio of installed equipment will be, the utilization ratio of the equipment fleet
- 2. To analyze the use of equipment over time, apply:
- (1) calendar (nominal), regime and valid (working) funds of equipment use time;
- (2) coefficient of extensive use of equipment;
- (3) shift ratio.
Calendar fund of time is equal to the number of calendar days in the planning period multiplied by 24 hours (365 24 = 8760 hours).
Regime fund of time determined by the mode of production. It is equal to the product of working days in the planned period by the number of hours in the work shift.
Valid (working) fund the operating time of the equipment is equal to the regime minus the time for scheduled preventive maintenance.
Extensive equipment utilization rate K e is determined for each group of homogeneous machines or for individual machines and equipment according to the following formula:
where T f - the actual operating time of the equipment, h;
T n - calendar, regime, planned fund of equipment operation time, h.
Example. The actual working time of the equipment in the workshop is 3650 hours, and the regime fund of the operating time of the same equipment is set at 3870 hours. In that case
The shift coefficient K cm characterizes the time of full-shift use of the installed equipment operating in a multi-shift mode, and is calculated for individual groups of equipment, for individual divisions and for the enterprise as a whole. It shows how many shifts the installed equipment works on average during the day. The shift ratio is calculated by the ratio of the equipment operation time for the entire working day (day, machine-hours) to the time of its operation in a shift from the largest number machine hours worked.
where T 1 , T 2 , T 3 - the operating time of the equipment in the 1st, 2nd and 3rd shifts, st.-h;
T n - the operating time of the equipment with the largest number of machine hours worked, st.-h.
Example. If T 1 \u003d 1000, T 2 \u003d 600 and T 3 \u003d 500 st.-h, then
where n 1 , n 2 , n 3 - the number of pieces of equipment that worked in 1, 2 and 3 shifts;
n y - total number installed equipment.
Through more complete use of equipment in shifts, output can be greatly increased with the same cash funds. The equipment shift factor can be increased:
- (1) an increase in the level of specialization of jobs, which ensures the growth of batch production and equipment loading;
- (2) increasing the rhythm of the enterprise;
- (3) reduction of downtime associated with shortcomings in the organization of production;
- (4) the best organization repair;
- (5) mechanization and automation of the labor of the main and auxiliary workers.
Intensive indicators
These indicators characterize the use of equipment in terms of power. The intensity of the equipment is measured by the amount of products produced by this equipment per unit of time. The more product is produced per unit of time on each machine, the better the main indicator is used - equipment usage rate (K and). It is calculated as the ratio of the volume of actually produced products for a certain period to the calculated maximum possible volume for the same period:
where V fact is the actual volume of production;
V max - the maximum possible volume of production.
Maximum possible number of manufactured products is defined as the product of the rate of output per unit of time and the calendar time of equipment operation.
General indicators
Indicators of extensive and intensive use of equipment are not directly related to each other. Some show the operating time, but do not reflect the equipment load per unit of time, others give an idea of the intensity of the equipment operation, but do not disclose how the total fund of possible equipment operation time is used. Therefore, an indicator is needed that would combine extensive and intensive reserves.
- 1. Such a generalizing indicator is integral coefficient of equipment utilization (K int), which is determined by multiplying the coefficient of extensive and the coefficient of intensive use (K int \u003d K u) and characterizes the use of equipment both in time and in power.
- 2. A generalizing cost indicator for the use of the entire set of fixed assets of an enterprise is return on assets - the ratio of annual output (gross, marketable) in monetary terms to the average annual cost of fixed production assets:
where FO - capital productivity of fixed assets, rub./rub.;
VP (TP) - the volume of gross or marketable output for the year, rub.;
OF s.g - the average annual cost of fixed assets, rub.
Return on assets is the main estimated indicator of the use of fixed production assets. It is used in planning the volume of production, calculating the necessary investment, labor productivity, etc.
3. The capital intensity of production, the value, the return of capital productivity. Capital intensity (FU) shows the share of the value of fixed assets attributable to each ruble of output:
If the return on assets should tend to increase, then the capital intensity should tend to decrease.
Example. With an average annual cost of fixed production assets equal to 206 million rubles and an annual projection output of 240 million rubles. capital productivity will be 1.16 rubles / rub. (240 million / 206 million), and capital intensity - 0.86 rubles / rub. (206 million/240 million).
4. The indicator is also important for the enterprise. capital-labor ratio , calculated as the ratio of the value of fixed assets to the number of production workers:
where Ф в - capital-labor ratio, rub./person;
h p - the number of employees, pers.
The capital-labor ratio of labor must continuously increase, since the technical equipment of labor and, consequently, labor productivity depend on it.
To characterize the use of fixed production assets, various indicators are used, which can be divided into two groups: general and particular indicators. Generalizing indicators, which primarily include return on assets and profitability, are used to characterize fixed assets at all levels. National economy- for enterprises, industries and the national economy as a whole.
Private indicators, as a rule, natural, used to characterize the use of fixed assets, most often in enterprises or in their divisions. These indicators are divided into indicators of extensive and intensive use of fixed assets.
Indicators of extensive use of fixed assets characterize their use over time, and indicators of intensive use of fixed assets characterize the amount of product removal (work performed) per unit of time from certain equipment (or production facilities).
To the number key indicators The extensive use of fixed assets includes the coefficients for the use of planned, routine and calendar operating time of equipment, the coefficient of shift work of equipment, and the indicator of intra-shift downtime.
The coefficient of extensive use of equipment (Kext) is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to the plan:
Kext \u003d Tobor f / Tobor pl,
where:
Tobor.f. - actual operating time of the equipment, hours;
Tobor sq. - operating time of the equipment according to the norm, h.
The most important among the indicators of extensive use is the coefficient of equipment shift operation, which is determined by the ratio of the sum of machine shifts during the day to the number of machines. Increasing the shift ratio of equipment operation is an important source of growth in production volume and increase effective use fixed assets.
The shift factor for the use of equipment is determined by the formula:
By whom \u003d MS / Number of equipment,
where:
By whom - the coefficient of shift work of the equipment;
MS - the sum of actually worked machine shifts per day;
Number of equipment - the total number of installed equipment.
The equipment load factor also characterizes the use of equipment over time and is set for the entire fleet of machines that are in the main production. In practice, the load factor is usually taken equal to the value of the shift factor reduced by two times (for two-shift work) or three times (for three-shift work).
The coefficient of intensive use of equipment is determined by the ratio of the actual performance of the main technological equipment to its standard performance. The following formula is used to calculate this indicator:
Kint \u003d Vf / Vn,
where Vf is the actual production output by the equipment per unit of time;
Vn - technically justified production output by equipment per unit of time (determined on the basis of equipment passport data).
The coefficient of integral use of equipment is defined as the product of the coefficient of intensive and extensive use of equipment and comprehensively characterizes its operation in terms of time and productivity (power).
The return on assets of fixed assets is defined as the ratio of the cost of production (gross, marketable or standard net) to the average annual value of fixed assets. The return on assets shows the total return on the use of each ruble spent on fixed production assets, that is, the effectiveness of this investment.
The next general indicator is capital intensity, which is calculated as the ratio of the cost of fixed production assets to the volume of output according to the following formula:
Fe =
where:
Fe - capital intensity;
Fosn - the cost of fixed production assets (rubles);
Vprod - the volume of production (rub.)
If the return on assets should tend to increase, then the capital intensity should tend to decrease.
Production capacity is calculated in the analysis and justification production program, in connection with the preparation and release of new products, during the reconstruction of production. In cases of imbalance of production capacities in the workshops, organizational and technical measures are taken to introduce new equipment, change the operating mode, reduce the labor intensity of products, etc.
When analyzing and planning and to take into account the production capabilities of the enterprise, they develop planned and reporting balances of production capacities. So, the production capacity at the end of the period (MK) is calculated according to the following scheme:
where:
Мн - production capacity at the beginning of the period;
Мвв - increase in production capacity due to new or increase due to organizational and technical measures;
Мvyb - reduction of power due to its disposal;
Mrez. - reserve power.
The average annual production capacity of the enterprise () is determined according to the following scheme:
where:
tvv and tvyb - the number of full months from the moment the capacities are put into operation until the end of the year and from the moment the capacities are retired until the end of the year.
Indicators of the use of production capacity are: the actual output in in kind or cost units for a certain period (Vpf); output per piece of equipment, per 1 square meter production area in cost units; average percentage of equipment load (the ratio of the amount of equipment operation time to the possible time of its operation); shift coefficient; production capacity utilization factor -
When analyzing the use of production capacity, the following indicators are also calculated:
Intensive use ratio = Average daily output / Average daily production capacity
Extensive use ratio = Actual working time fund / Estimated working time fund taken when determining the possible production capacity
After the justification of the production program, the possibilities of its implementation are evaluated taking into account the production capacity with its normative use and the following calculation is carried out: the planned output volume (developed taking into account sales plans and concluded contracts is compared with the possible. where Vpossible, Vplan., Mreserve - production output for a certain possible planning period based on the availability of capacities and the availability of reserve capacities.
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Indicators extensive use major funds characterize them usage in time, and indicators intense use major funds -
Indicators extensive use major funds characterize them usage in time, and indicators intense use major funds characterize the amount of product removal (work performed) ... -
Indicators extensive use major funds characterize them usage in time, and indicators intense use major funds characterize the amount of product removal (work performed) ... -
Indicators extensive use major funds characterize them usage in time, and indicators intense use major funds characterize the amount of product removal (work performed) ... -
Indicators extensive use major funds characterize them usage in time, and indicators intense use major funds characterize the amount of product removal (work performed) ... -
Indicators extensive use major funds characterize them usage in time, and indicators intense use major funds characterize the amount of product removal (work performed) ... -
For the size of these indicators big influence render: the volume of output, the volume of newly introduced products funds, OPF structure, usage OPF in time.
3. Capital-labor ratio characterizes the degree of armament of workers main funds -
Efficiency mark use major production funds is based on the use of a common assessment technology for all resources, which involves calculation and analysis indicators recoil and capacity. -
To indicators extensive use major production funds include the coefficient of extensive use equipment, equipment shift factor, equipment load factor. -
After analyzing the generalizing indicators efficiency use major funds study in more detail the degree use production capacity of the enterprise...
Found similar pages:10
To characterize the use of the main production
funds apply generalizing and private indicators
Fig.13. Uniform and accelerated methods depreciation
Generalizing indicators (capital productivity and profitability) are used at all levels of the national economy - for enterprises, industries and the national economy as a whole.
Private indicators for characterizing fixed assets at enterprises or their divisions. They are divided into indicators extensive and intense use of fixed assets.
Indicators of extensive use of fixed assets characterize their use over time, and indicators of intensive use characterize the amount of product removal per unit of time from a certain kind equipment.
Among the most important indicators extensive use fixed assets include: the coefficient of extensive use of equipment, the coefficients of use of the planned, regime and calendar time of equipment operation, the coefficient of shift work of equipment, the indicator of intra-shift downtime, etc.
Extensive use ratio equipment
K ext \u003d T rev.f. /T obor.pl. , where
T rev.f - the actual operating time of the equipment, hours;
T rev.pl - planned equipment operation time, h.
For example. If for a shift lasting 8 hours, with the planned cost of repair work being 1 hour, the actual operating time of the equipment was 5 hours, then the coefficient of its extensive use is 0.71 (5/8-1). This means that the planned fund of equipment operation time is used only by 71%.
Equipment shift ratio- the ratio of the total number of machine-shifts worked out by equipment of this type during the day to the total number of machine tools. The shift coefficient calculated in this way shows how many shifts each piece of equipment works on average annually.
K cm \u003d (C 1 + C 2 + C 3) / n, where
n is the number of installed equipment;
C 1 - number of machine shifts
For example. 270 pieces of equipment were installed in the workshop, of which 200 worked in the first shift, and 190 in the second. K cm = (200 + 190) / 270 = 1.44
The main purpose of increasing the shift in the use of equipment is to improve the formation of fixed assets. It is in the process of their formation, taking into account the specifics of the enterprise, that the main proportion must be achieved - the proportion between the labor force and fixed assets, the correspondence between the growth of fixed assets and the increase in output, as well as the ratio between the active and passive parts of fixed assets.
To characterize the degree of extensive loading of equipment, the balance of its work is studied, which includes:
Calendar fund of time – maximum possible time equipment operation (multiply the number of calendar days in the reporting period by 24 hours and the number of units of installed equipment).
K.f. \u003d T f (actual fund) / T k (calendar fund)
Regime fund of time – the number of units of installed equipment is multiplied by the number of working days of the reporting period and by the number of hours daily work taking into account the shift coefficient
To r.f. \u003d T f (actual fund) / T p (regime fund)
Planned time fund – equipment operation time according to the plan (it differs from the regime time by the fact that the equipment is in scheduled repairs and upgrades). To p.f. \u003d T f (actual fund) / T pl. (planned)
Actual fund of time – worked time.
Oud. downtime weight in the calendar fund UD pr. = PR / T k
The most important generalizing indicators are: return on assets - the ratio of the cost of production to the average annual cost of fixed assets, i.e. output for 1 ruble of fixed assets. The growth of the return on assets makes it possible to reduce the volume of accumulation and, accordingly, to increase the share of the consumption fund.
capital intensity= cost of o.p.f. / cost of output. The capital intensity indicator determines the required amount of fixed assets for the production of products of a given value.
Removal of products from 1 m 2 production area \u003d m * n / m 2 production area;
A task: At the beginning of the year, the cost of fixed production assets amounted to 30 million rubles. In March, machine tools were purchased for the amount of 6 million rubles, and in June equipment worth 4 million rubles was liquidated. The average depreciation rate was 12%. During the year, the company produced products worth 26 million rubles. Define:
a) the average annual cost of fixed production assets
From Wed. \u003d 30 + 6 * 9/12 - 4 * 6/12 \u003d 32.5 million rubles.
b) the amount of depreciation for the year
A \u003d 32.5 * 12% \u003d 3.9 million rubles.
c) return on assets 26/32.5 = 0.8 rubles.
The movement and change in the composition of fixed assets are constantly studied and analyzed according to the following indicators:
Refresh rate= cost of received o.f. / cost of o.p.f. at the end of the period
Retirement rate= cost of retired c.p.f. / cost of c.p.f. at the beginning of the period
growth rate= cost of incoming c.p.f. – cost of retired c.p.f. / cost of c.p.f. at the beginning of the period
Wear factor\u003d depreciation amount of o.p.f. / initial cost of o.p.f. on the relevant date
Acceptance factor\u003d residual value of the c.p.f. / initial cost of the c.p.f.
A task. Planned to go into production new machine worth 54 thousand rubles, which will be operated for 3 months and write off the old machine with a salvage value of 3.6 thousand rubles, which will operate for 9 months. The initial cost of fixed production assets is 185.6 thousand rubles. Determine the average annual cost of fixed assets.
F c \u003d 185.6 + 54 * 3/12 - 3.6 * (12-9) / 12 \u003d 198.2 thousand rubles.
- number of cash fixed assets, which are on the balance sheet of the enterprise, regardless of where they are located (on the site or in the warehouse) and in what condition ;
- number of established fixed assets located in the shops and ready for work. Some of them may be on conservation (in reserve), on scheduled repairs or on modernization;
- number of active fixed assets actually used in production
- to coefficient of use of available equipment (fixed assets), as the ratio of the amount of operating equipment (fixed assets) to the amount of available equipment
- utilization rate of installed equipment as the ratio of the number of operating equipment to the number of installed equipment.
- calendar fund of time is defined as the product of the number of calendar days in a year, the length of the day (24 hours) and the number of units of installed equipment.
- R monthly (nominal) fund of time is determined by multiplying the number of installed equipment by the number of working days in a year and by the average length of a working day in hours.
- in non-regime time includes weekends and holidays, non-working shifts, inter-shift and lunch breaks.
- planned (possible) fund of time - the time of equipment operation according to the plan, defined as the difference between the regime fund of time and the time of scheduled repair and modernization.
- actual fund of time- this is the time actually worked machine (machine) - hours
To equipment extensive use coefficient (K ext) = Actual time fund / Planned time fund;
To coefficient of use of the calendar fund of time = Actual time fund / Calendar time fund;
- coefficient of use of the regime fund of time= Actual time fund / Regime time fund.
- coefficient of extensive use of production capacity\u003d Actual (planned) time fund / Estimated working time fund, taken according to production capacity.
- shift coefficient;
- the structure of the park of machines and equipment.
3.2. Indicators of intensive use of fixed assets characterized by the volume of output per unit of time on average per machine, i.e. performance of equipment, per ruble of revenue, invested funds, etc.
- intensive load factor (K intensity.) as the ratio of the actual average hourly production of equipment / to the planned average hourly production of equipment.
- integral load factor - the product of the coefficients of extensive and intensive loading K integr.= K ext. x K intensity;
- return on assets Fo- an indicator that characterizes the output per 1 ruble of the value of fixed assets: where - the annual volume of sales, rubles.
- capital intensity- an indicator characterizing the technical equipment of production with fixed assets (the indicator is the opposite of the return on assets indicator):
- Capital-labor ratio- the ratio of the value of fixed assets to the number of workers: where - the average number of workers at the enterprise, people.
To study the dynamics of capital productivity, it is important to analyze the relationship between indicators of capital productivity, capital-labor ratio and labor productivity. The return on assets increases if the growth rate of labor productivity outstrips the growth rate of capital-labor ratio.
3.3 Production capacity of the enterprise- the maximum possible output of products at the achieved or planned level of technology, technology, organization of production. It changes with the development of technology, technology, organization of production and is determined by the capacity of the leading shops, and in the shops - by the leading sections or equipment.
Indicators for assessing the degree of use of the production capacity of the enterprise:
- total capacity utilization factor, that is, the ratio of the actual volume of production / to the average annual production capacity of the enterprise.
- coefficient of intensive use of production capacity or the ratio of average daily output / to average daily production capacity.
4. Depreciation of fixed assets.- this is the loss of fixed assets of their original properties, physical worthlessness or economic inexpediency of their use. The economic essence of depreciation of fixed assets lies in the gradual loss of their value over the period of operation with the corresponding transfer of value to the newly created product. Depreciation is defined as the sum of annual depreciation charges
during the operation of fixed assets (t):
4.1 Physical deterioration - it is the loss of fixed assets of their original qualities. Physical wear and tear can be associated both with the production consumption of fixed assets during operation, and with the impact of various kinds of external natural factors (time, humidity, etc.). Physical depreciation is determined by the intensity of use and service life of fixed assets, as well as the conditions of their maintenance (climate and other natural factors), conditions and production technology (, environment, pressure).
To characterize the degree physical wear and tear the coefficient of physical wear is used:
or 
,
Or, knowing the service life and operation of fixed assets: 
where: - actual term operation of fixed assets, years;
– normative term service of fixed assets, years.
The shelf life of fixed assets is calculated by the formula: 
4.2. Obsolescence fixed assets usually occurs under the influence of scientific and technological progress. Moral depreciation is manifested in the economic inexpediency of using fixed assets before the expiration of the period of complete physical depreciation. The equipment may be in good physical condition and working condition, but be technically backward and economically inefficient. There are two types of obsolescence.
4.2.1 Obsolescence of the 1st kind- depreciation of fixed assets due to cheaper reproduction of machines or equipment of the same design in modern conditions, when for the same money you can buy large quantity equipment (due to the growth of labor productivity at the enterprise that produces this equipment); for example, the production of a similar machine today is cheaper than a few years ago ().
It is determined by the obsolescence coefficient of the 1st kind: 
4.2.2 Obsolescence of the 2nd kind- depreciation of fixed assets as a result of the creation and introduction into production of new, technically more advanced machines and equipment. It is associated with progress, the creation of more productive equipment (for the same money)
It is determined by the obsolescence coefficient of the 2nd kind: 
- the cost of modern (replacing) fixed assets, rub.
