s:
1) assets ratio (AR), UAH./UAH:
AR=Q/Sav.,
where Q - volume of products (works, services) companyyear, UAH ;.- The average value of of fixed asset enterprise, UAH;
) Fund capacity (Fc), UAH./UAH - There is a reverse indicator to assets ratio:
Fc=Sav/Q, Fc=1/AR
) availability of fixed assets of labour (FO), UAH./Person.:
=Sav./P
where P - Average number of industrial personnel, people.average annual value of fixed assets (Sav.) is calculated by the formula:
Sav. =Sb. + Sci. * TI/12 - Scd. * Tcd./12
where Sb.- Value of fixed assets at the beginning of the year, UAH .. - The cost imposed during the year fixed assets UAH.- the number of months to the end of the year, during which operatefixed assets ;.- The cost of decommissioned of fixed assets during the year, UAH .. - The number of months to the end of the year since the decommissioning of fixed assets, to calculate the performance of fixed assets first calculate the average annual value of fixed assets. But since we do not know and derived parameters entered into service of fixed assets, in their calculations use the formula simple calculation:
Sav=(IC + Vye)/2,
where IC -initial cost, - value at year-end.2010: Sav=(839172 + 863406)/2=851289 thousand UAH.2011: Sav=(867265 + 917355)/2=892310 thousand UAH.using of fixed assets indicators in Table 2.4 show a Indicators of fixed assets. 2010=992923/851289=1.17; 2011=1357752/892310=1.52; in 2010=851,289/992,923=0.86 or 1/1.17 =0.86; in 2011=892,310/1,357,752=0.66 or Fmza 2011=1/1.52=0.66; 2010=851289/4938=172.40; 2011=892310/5 107=174.72.
. 4 Performance of fixed assets
Table 2.4
Показнікі2010 рік2011 рікЗмініФондовіддача1,171,520,35Фондоємність0,860,66- 0,2Фондоозброєність172,4174,721,01
So, as we see capital productivity of JSC Turboatom increased by 0.35, which means that the company during the year increased the efficiency of fixed assets That is, the company during the year increased its output by utilizing fixed assets Consequently, growth in capital is a positive trend for the company. Productivity indicates the magnitude of the cost of fixed assets that need to produce a unit cost of manufactured products. Growth productivity production indicates less efficient use of capital assets and a negative trend in the enterprise. As you can see, Fund capacity enterprise OJSC Turboatom for the year decreased by 0.2, this is a positive trend for the company. availability of fixed assets during the year increased by 1.01, ie the company increased the number of employees.
2.3 Depreciation of fixed assets
Depreciation (lat. amortisation - repayment, payment of debts) - same as depreciation - a process of gradual transfer of fixed assets for a product that is made with them. To replace worn parts fixed assets doing Enterprise depreciation, ie deduction of certain amounts to fit the physical and moral deterioration of production. Depreciation is used to fully replicate the worn out assets (for renovation), as well as for a partial refund (for overhaul and modernization) .to the Regulations (Standard) accounting number 7 Fixed assets depreciation carried over its useful life (operation) facility, which is set now, in recognition of the asset object (if enrolling in the balance), and suspended for a period its reconstruction, modernization, completion, retrofit and conservation.life (life)- the expected period of time during which the fixed assets to be used now or for their use will be made (done) now expected volume of goods (works, services) .is calculated on a monthly basis in the amount of 1/12 of the annual rates are credited to the depreciation fund and included in the cost of production or distribution costs. Depreciation depend on:
Methods of amortization or depreciation rates used;
Amortization period;
The book value of fixed assets; are some methods of depreciation:
) rectilinear, followed by annual depreciation is determined by dividing the value of the depreciable, the expected time to use the facility and equipment:
A=Ac/T
where Ac - amortized cost of fixed assets; - the useful life of the object on the start date of depreciation.
2) Reducing the residual value, which annual depreciation is calculated by multiplying the residual v...
