Average value of production assets. Basic production assets. Calculation of OPF usage indicators

	The name of indicators	Legend	Units	Value by period
					reporting
	Scope of construction and installation work		million rubles
	Cost price		million rubles
	OPF cost		million rubles
	OPF received Price		million rubles
	Retired OPF cost		million rubles
	Average balances working capital		million rubles
	Average monthly salary for the period		thousand roubles.

1.1. Calculation of the cost of fixed production assets.

The cost of OPF in the base period is given as an annual average and is assumed in calculations to be equal to the cost at the beginning of the reporting period.

The average annual cost of OPF in the reporting period is determined by the formula:

, (1.1)

Where:
- the cost of OPF at the beginning of the year;

- cost of received OPF;

- cost of retired general purpose pension funds;

n– the number of months of the year with production assets in operation;

m – the number of months of deregistration of retired OPFs in the reporting year.

In the example:

million rubles

Cost of OPF at the end of the reporting year:

In the example:

million rubles

1.2. Calculation of indicators of use of opf.

	The name of indicators	Conditional	designation
				Values ​​by period
	Reporting
	Capital productivity
	Capital intensity
	OPF update factor
	OPF disposal rate
	Reproduction coefficient of general population

Capital-labor ratio

Conclusion: Capital productivity

– a decrease in the capital productivity indicator by 6.61% in the reporting year compared to the base year indicates a decrease in the volume of construction and installation work, which could have occurred due to the low degree of implementation and irrational use of received equipment, as well as due to insufficient time for production assets to be in operation. Capital intensity

– an increase in the capital intensity indicator by 6.61% in the reporting year relative to the base year indicates a decrease in production efficiency, since the production of these construction products is provided at high costs by the general public fund. Renewal factor

– the main indicator characterizing the rate of reproduction of fixed capital. Attrition rate

– reflects the intensity of renewal of production assets. Reproduction rate

A slight difference between the retirement rate and the renewal rate () suggests the presence of a significant amount of obsolete and insufficient equipment with new (as indicated by the reproduction rate) equipment, which leads to negative economic consequences: increased repair costs, decreased output and profits, decreased product quality .

Capital-labor ratio– characterizes the equipment of workers OPF enterprises. The constancy of this coefficient indicates that in the reporting year, compared with the base period, there were no changes in the shares of manual and mechanized labor.

1.3. We determine the shares of intensive (due to changes in capital productivity) and extensive (due to changes in the size of the enterprise) factors for changing the volume of construction and installation work

1.3.a. Dynamics of construction and installation work volumes in the reporting year due to changes in capital productivity:

In the example:

million rubles

1.3.b. Dynamics of construction and installation work volumes due to changes in the size of the open fund:

In the example:

million rubles

Dynamics of construction and installation work volumes:

;
(1.3)

million rubles.

million rubles

2. Calculation of indicators related to the level of labor productivity

2.1. Definition of output.

Output– an economic indicator characterizing labor efficiency and determined by the volume of products produced by one worker per unit of time.

(2.1)

In the example:

We calculate output in the base and reporting periods:

million rubles /people;

million rubles /people;

2.2. Conditional release of the number of workers:

(2.2)

In the example:

people

A negative value of this indicator indicates that additional workers are being recruited.

2.3. Determination of the share of intensive (due to changes in output) and extensive (due to changes in numbers) factors in changes in the volume of construction and installation work:

a) dynamics of construction and installation work volumes in the reporting year due to changes in output:

(2.3.a)

In the example:

million rubles

b) dynamics of construction and installation work volumes due to changes in the number of employees:

In the example:

million rubles

Dynamics of construction and installation work volumes:

;

In the example: million rubles.

million rubles

- therefore, the calculations were performed correctly.

3. Summary analysis of intensive and extensive factors for changes in construction and installation work volumes

We analyze factors for changes in construction and installation work volumes in tabular form.

Analysis of factors for changes in construction and installation work volumes

Table.3.1.

		The name of indicators	Base period, billion rubles.		Reporting period, billion rubles			Rate of change, %
		Scope of construction and installation work
		OPF cost
		Reporting
	Change in construction and installation work volumes
	including due to capital productivity
	including due to the magnitude of the OPF
	Average number of employees
	Output per worker
	Change in construction and installation work volumes
	including due to production
	including due to numbers. workers
	Average change in construction and installation work volumes based on the total impact of capital productivity and production
	by intensive factors
	by extensive factors

We carry out a summary analysis of intensive and extensive factors of changes in the volume of construction and installation works in graphical form:

Rice. 3.1. Analysis of intensive and extensive factors of changes in construction and installation work volumes

Capital-labor ratio

The overall drop in construction and installation work volumes by 4.05% in the reporting year was due to the intensive use of public funds. The decrease in capital productivity (by 6.61%) and production (by 6.59%) significantly exceeds the increase in the volume of construction and installation works due to an increase in the number (by 1.65%) and the size of the general public fund (by 1.67%). To improve the intensive use of fixed assets, it is recommended to increase the degree of equipment utilization per unit of time by modernizing existing machines and mechanisms, or establishing an optimal mode of their operation, which will ensure an increase in production volumes without changing the composition of the general production fund and without increasing the number of employees while reducing the consumption of construction and installation work per unit products.

The intensity of use of OPF can also be increased by technical improvement of tools and construction production technologies, reducing the time required to achieve design management productivity, and improving the skills and professionalism of workers.

Return back to

The cost of fixed production assets (hereinafter referred to as FPE) is usually transferred over a very long period. This period, in some cases, may cover several production cycles. For this reason, the organization of accounting for general financial assets is carried out in such a way that at the same time it is possible to reflect both the preservation of the original form and the loss of value over time. In this situation, one of the most important indicators is the average annual cost of open pension fund.

Types of cost of fixed assets

Before we begin to consider the formula for calculating the cost of OPF, we will consider the types of cost of OPF. It is important to distinguish between such types of OPF costs as initial, residual and replacement.

First of all, it is necessary to consider the initial cost, which reflects the cost of obtaining fixed assets. It is also important to remember that it does not change.

The initial cost of OPF received from the capital investments of certain enterprises can be determined by adding up various costs incurred by production, such as the cost of equipment and installation work, transportation costs and others.

In turn, replacement cost refers to the costs of acquiring such funds in modern conditions. In order to determine the replacement cost, it is necessary to revaluate fixed assets using indexation, as well as resorting to direct recalculation, according to available market prices, confirmed by documents.

And, of course, we cannot help but consider the residual value, which corresponds to the replacement cost, which must be reduced by the amount of wear and tear.

When determining average annual cost OPFs must take into account the fact of their wear and depreciation. The fact is that when funds are in the production process for a long time, they easily succumb to physical and moral wear and tear. When we say physical wear and tear, we mean the loss of the original qualities of the means of labor. The level of material wear and tear can be different; it depends on various factors, such as, for example, the degree of operation of the OPF, the level of personnel qualifications, the level of environmental aggressiveness and others. To maintain the integrity of fixed assets, it is necessary to take these factors into account.

As we have already said, funds may also be subject to obsolescence. What would that mean? The so-called obsolescence is the result of the fact that certain types of general financial assets sometimes become depreciated even before their complete material depreciation.

Obsolescence can be of two types, conventionally called the first and second. The first of them is caused by the fact that production reduces the cost of the fixed assets themselves in the industries in which they are produced. Such depreciation cannot lead to losses, since it is the effect of increasing savings. The second type of obsolescence arises as a result of the emergence of similar types of industrial enterprises that have greater productivity.

The last thing worth mentioning when talking about OPF is depreciation. Depreciation is a process in which the cost of capital assets is transferred to manufactured products in order to create a specially depreciated cash fund for the complete renovation of fixed assets.

What you need to know to determine the cost of production assets

First of all, in order to calculate the average annual cost of OPF, it is necessary to have data from the balance sheet. Moreover, they should cover not only indicators for the entire year, but also separately for each month of the year. In addition, you also need to know the calculation formula, which we will talk about in more detail.

The formula itself can be depicted as follows:

X=R+(AxM)/12 – /12

Let us examine in more detail the necessary indicators contained in this formula:

X – indicator of the average annual cost of open pension fund;
R – indicator of the initial cost of the open fund (available at the beginning of the year);
A – indicator of the value of introduced funds;
M – number of months of operation of the introduced OPF;
D – liquidation value indicator;
L – number of months of operation of retired general purpose pension funds.

So, when you have all the necessary data, you can start making calculations; for this you need to follow the following algorithm of actions:

1. First of all, it is necessary to determine the size of the initial cost of the open pension fund, which occurs at the beginning of the year. When determining this value, as we have already said, various production costs are taken into account. Further, to obtain the indicator at the beginning of the current year, it is necessary to adjust the initial cost of the fixed assets by the amount of their depreciation;
2. After receiving the necessary information on the initial cost, you can proceed to calculating the cost of fixed assets. It is important to keep in mind that when entering objects, it is necessary to take into account their initial cost, while at the same time, when withdrawing, one must take into account the value accepted on the balance sheet for the current month. By editing the amount you received after calculating in the first step by the amount of the input cost and the amount of the output cost during the year, you can get the initial cost that occurs at the end of the year;
3. Next, using the formula, calculate the average annual cost of open pension fund.

Introduction

Economics as a science began to actively develop in the 20th century due to changes in the political and socio-economic systems of the world. Determining such a parameter as the average annual value of fixed assets (abbreviated as SSOF) is necessary to identify the efficiency of use of property, which is very important for successful functioning enterprises. average annual cost of fixed assets The size of the depreciation fund. In order to determine the annual size of the depreciation fund, it is necessary to combine fixed assets into groups for which the same depreciation rates are established. For each of these groups, the SSOF is determined. The resulting value must be multiplied by the depreciation rate (in percent).

Average annual cost of fixed assets

products extensiveness fund labor

The average annual cost of fixed assets is calculated by directly dividing their price by 12 and multiplying by the number of months of their operation on the farm. cost of fixed assets The average annual cost of fixed assets being retired is calculated in the same way, except that the multiplication is made by the number of months of their non-functioning on the farm. The average annual cost of fixed assets, calculated using this formula, will subsequently help determine the capital productivity parameter. Determination of norms for depreciation charges The Council of Ministers of the Russian Federation centrally determines norms that are the same for all sectors of the national economy, divided into groups and divided into types of fixed assets. They involve the calculation of depreciation for the complete and thorough repair of work equipment, as well as for their complete restoration. Profit from activities Practice financial planning enterprises where the planned year, in comparison with the reporting year, did not bring significant changes in the structure and composition of fixed assets, allows determining the SSOF in general for the enterprise and applying the average rate of depreciation that actually developed in the reporting year. average annual cost of fixed assets formula. If in the planned year there are no capital investments at a given enterprise, then these deductions are sent to finance the capital investments of other subordinate enterprises in the order of redistribution of funds. An important resource for financing capital investments is profit from the main activity. The entire amount of profit, which will subsequently be used for financing, is revealed by calculations in the process of direct distribution of income, as well as development financial plan organizations. The average annual cost of fixed assets is needed to determine such important parameters as capital productivity, capital intensity and capital-labor ratio. Now, knowing how to calculate this parameter, you can correctly and successfully organize your business

The average annual value of fixed assets is determined as the quotient of dividing by 12 the amount obtained by adding half the value of fixed assets at the beginning and end of the reporting year and the value of fixed assets on the first day of all other months of the reporting year.

Relative indicators are:

• * Technical condition fixed production assets are determined primarily by the degree of their deterioration.
• * The depreciation rate of fixed assets (Kizn) is determined as of the beginning and end of the year using the formula

Kizn = Physn / F,

where Fizn is the amount of accrued depreciation of fixed assets for the entire period of operation at the beginning (end) of the year, rub.;

F -- fixed assets at their original (book) value at the beginning (end) of the year, rub.

The wear rate is determined based on data accounting and reporting (form No. 20 “Report on the availability and movement of fixed assets”). Moreover, the lower the wear rate, the better the physical condition of fixed assets.

For example, the availability of fixed assets at the beginning of the year was 5,213 thousand rubles, at the end of the year - 5,543 thousand rubles. The amount of depreciation of fixed assets at the beginning and end of the year according to joint stock company respectively amounted to 1381 and 1386 thousand rubles, then the depreciation coefficient of fixed assets will be equal to:

at the beginning of the year 1381: 5213 = 0.265 or 26.5%;

at the end of the year 1386: 5543 = 0.250 or 25.0%.

Consequently, the physical condition of the enterprise's fixed assets has improved somewhat. Their depreciation coefficient at the end of the year compared to the beginning of the year decreased by 0.015 (0.265 - 0.250), or 1.5%.

Reducing the degree of depreciation of fixed assets is achieved through the commissioning of new fixed assets and the liquidation of old, demolished fixed assets.

When assessing the condition of fixed assets, the coefficients of renewal and disposal of fixed assets are calculated. The coefficient of renewal of fixed assets for the corresponding year is calculated by the formula:

Kobn = Fvved / Fk

where Kobn is the coefficient of renewal of fixed assets;

Fvved - the cost of newly commissioned fixed assets for the year (period), rub.;

FC -- value of fixed assets on the balance sheet at the end of the year, rub.

For example, in an organization in the reporting year, new fixed assets were put into operation in the amount of 570 thousand rubles, the availability of fixed assets at the end of the year was 5543 thousand rubles. The renewal coefficient was 0.103 (570: 5543), or fixed assets were renewed over the year by 10.3%.

The retirement rate of fixed assets for the analyzed year is determined by the formula:

Kvyb = Fvyb / Fn

where Kvyb is the retirement rate of fixed assets;

Fvyb - the cost of retired fixed assets for the analyzed year, rub.;

Fn -- value of fixed assets on the balance sheet at the beginning of the year, rub.

For example, in an organization, the disposal of fixed assets for the year amounted to 240 thousand rubles, the availability of fixed assets at the beginning of the year was 5213 thousand rubles. The retirement rate of fixed assets was 0.046 (240: 5213), or 4.6%.

To characterize the provision of fixed assets, indicators of capital-labor ratio and technical equipment of labor are determined at the beginning and end of the year (or on an average annual basis).

The capital-labor ratio (FL) is determined by the formula:

FV = F / Ch or FV = Fs / Chs

where F is the cost of fixed assets at the beginning (end) of the year, thousand rubles;

H -- number of employees at the beginning (end) of the year, people;

Fs - average annual cost of fixed assets, rub.;

Chs - average annual number of employees, people.

For example, in an organization the number of trade employees at the beginning of the year was 860 people, at the end of the year - 880. The cost of all fixed assets of trade at the beginning of the year was 5213 thousand rubles, at the end of the year - 5543 thousand rubles. Hence the capital-labor ratio is:

at the beginning of the year 5213 / 860 = 6062 rubles,

at the end of the year 5543 / 880 = 6299 rubles.

Consequently, the capital-labor ratio in the organization at the end of the year compared to the beginning of the year increased by 237 rubles. (6299 -- 6062), or 3.9%.

Problem 1

Based on the table data, determine the impact of the efficiency of use of fixed assets on the volume of output, using the methods of absolute and relative differences. Formulate your conclusions.

One of the general indicators of the level of use of fixed assets is capital productivity. Capital productivity is expressed by the ratio of the cost of products manufactured per year to the average annual cost of fixed production assets.

f - capital productivity

N - volume of production, thousand rubles.

F - average annual cost of fixed production assets, thousand rubles.

base = 22500 = 1.1780 rub.

f fact = 22500 = 1.2098 rub.

Let us analyze the influence of the resource use factor on the change in production volume using the absolute difference method.

We use a two-factor model that links the performance indicator (volume of output) with indicators of the use of fixed production assets:

The influence of a change in a factor on a change in the performance indicator:

DNF = DF xf0 = +200x1.1780 = +235.6 (thousand rubles)

ДNf = F1 x Д f = 19300 x 0.0318 = +613 (thousand rubles)

DNF + DNf = 235.6 + 613.74 = 849.34 (thousand rubles)

The calculation results allow us to draw the following conclusions: sales volume increased in the reporting period by 3.78%, which is 850 thousand rubles; basic production assets used quite effectively; the growth in sales volume is partly due to an increase in their average annual cost (the influence of this factor amounted to 235.6 thousand rubles), but mainly the sales volume increased due to more efficient use of fixed assets, an increase in capital productivity led to an increase in sales volume by 613 thousand rubles.

You can also use the relative difference method. First of all, it is necessary to transform the model, replacing qualitative indicators with formulas for their calculation.

The influence of changes in the cost of general production assets and capital productivity on changes in the volume of output:

D NF = N0 x (kF - 1) = 22500 x (1.011 - 1) = +247.5 (thousand rubles)

D Nf = N0 x (kN - kF) = 22500 x (1.0378 - 1.011) = +603 (thousand rubles),

where kF is the coefficient of change in the average annual cost of open pension fund;

kN - coefficient of change in profit from sales.

Cumulative influence of factors:

DNF + DNf = 247.5 + 603 = 850.5 (thousand rubles).

Thus, the increase in sales volume is due not only to an increase in the cost of OPF, but also, to a greater extent, to an increase in the efficiency of using OPF. The calculations made indicate the predominant influence of the increase in the capital productivity of the open pension fund on the increase in sales volume (603 thousand rubles).

Problem 2

Calculate the quantitative influence of factors on the performance indicator using the method of chain substitutions. Based on the results of factor analysis, write an analytical conclusion.

Factors affecting the results of financial and economic activities are interconnected and interdependent. Calculation and assessment of the influence of factors on changes in performance indicators is called factor analysis.

Calculation of the influence of factors using the chain substitution method:

where MZ is the mass of harvested raw materials

N - product release

UR - specific material consumption

MZpl =8620*0.215=1853.3

MZf =8750*0.21=1837.5

Total change in production volume:

Including due to changes in the mass of harvested raw materials, the specific consumption of raw materials is 15.5 thousand rubles. (1853-1837)

To establish how material costs per unit of production have changed, you need to multiply the difference between the specific consumption of the replacement material (UR1) and the specific consumption of the replaced material (UR0) by the price of the replaced material (P0), and the difference between the price of the replacement material (P1) and the price of the replaced material material (C0) - by the specific consumption of the replacement material (UR1) and then add the results:

UMP=(UR1-UR0)*Ts0;

UMP=(Ts1-Ts0)*UR1.

UMP=(0.21-0.215)*7000=-35 (thousand rubles);

UMP=(7600-7000)*0.21=+126

126-35=+91 (thousand rubles)

Thus, the plan for the production of the product was exceeded due to a decrease in the specific consumption of materials (-35 thousand rubles), although at the same time the cost of materials increased. Material costs per unit of production changed by 91 (thousand rubles) Zf - mass of raw materials, t., actual raw materials

Zpl - mass of raw materials, t., planned raw materials

Zpl = VPf * UR

UR - consumption of raw materials for production 100 pcs. products, t

VP - planned product release

Salary = 8620*0.215=1853.3 t

Zf = 8750*0.21=1837.5 t

Total change in output

DVVPtot = 8750-8610 = +130 (thousand pcs.)

including due to changes in the mass of consumed raw materials

Zpl - Zf = 1837.5-1853.3 = -15.8 t

specific consumption of raw materials

UR = 0.21-0.215 = 0.005 t

• 1.8750 -8620=130 exceeding the plan;
• 2.0,215-0.21 =0.005 reduction in specific material consumption per 1000 pcs. products;
• 3.7000 -7600 = [-600] increase in cost by 1 ton from the plan;
• 4.12973.1 -13965 = [-99.9] increase in material costs for the entire production of the product from the planned one;

Despite the increase in the cost of producing 1 ton of material and the increase in material costs for the entire production of the product, exceeding the plan for the production of products according to the data in the table was achieved due to a decrease in the specific consumption of material by 1000 pieces. products.

Using the table data, we calculate the material productivity indicators using the formula:

where O is the volume of production for the year, M is material costs. Mo0 = O0 / M0 = 8620 / 12973.1 = 0.661 (rubles); Mo1 = O1 / M1 = 8750 / 13965 = 0.627 (rubles). Thus, the deviation from the plan will be in terms of material costs: M1 - M0 = 13965 - 12973.1 = 991.9 (thousand rubles); according to the material productivity indicator: Mo1 - Mo0 = 0.661 - 0.627 = 0.034 (rub.). Percentage of plan fulfillment in terms of production volume for the year: (O1 / O0) * 100% = (8750 / 8620) * 100% = 101.51%; for material costs: (M1 / M0) * 100% = (13965 / 12973.1) * 100% = 107.65%; in terms of material productivity: (Mo1 / Mo0) * 100% = (0.627 / 0.661) * 100% = 94.86%. The dependence of the volume of output on factors (material costs, material productivity) can be described using a multiplicative model: O = Mo * M. method of chain substitutions. O = Mo * M. Then the effect of changes in material costs on the general indicator can be calculated using the formula:

Ocondition1 = M1 * Mo0 = 13965 * 0.661 = 9230.87 (thousand rubles);

Ousl1 = Ousl1 - Oo = 9230.9 - 8620 = 610.87 (thousand rubles).

Ousl2 = O1 - Ousl1 = 8750 - 9230.87 = -480.87 (thousand rubles).

Thus, the change in production volume was positively influenced by an increase of 0.034 rubles. material productivity, which caused an increase in production volume by 610.87. The change in production volume was negatively affected by an increase of 99.9 thousand rubles. material costs, which caused a decrease in production volume by 780.87 thousand rubles. So, despite the increase in the cost of producing 1 ton of material and the increase in material costs for the entire production of the product, exceeding the plan for the production of products according to the table given was achieved due to a decrease in the specific consumption of material by 1000 pieces. products.

Problem 3

Determine the increase in production from the elimination of lost working time. The amount of lost time during the year amounted to 350 person-hours. The average hourly output of one worker is 800 rubles. Knowing the amount of lost working time in man-hours and the actual output (average hourly) of one worker, we can determine the amount of losses in holistic terms through the volume of non-fulfillment of services and in labor productivity, which will amount to 350 * 800 = 280,000 rubles. The increase in production from the elimination of lost working time is 280,000 rubles.

Based on the table data, calculate using the absolute difference method;

• 1) influence on the deviation in the volume of production compared to the change plan total number days worked by workers;
• 2) the impact on the deviation in the volume of production compared to the plan of changes in the average daily output of the worker.

Based on the calculation results, write an analytical conclusion.

The dependence of product size on labor factors is mathematically formulated as follows:

VP = SCHR * SRDN * SRSM * PTC

VP = UDR * SRSM * SRDN * PTC.

where VP is output,

SCHR - average number workers,

SRDN - average number of days worked by one worker per year,

SRSM - the average number of hours worked by one worker per day,

HRP - hourly labor productivity,

UDR - specific gravity workers within the workforce.

We will calculate the influence of factors on the volume of production using the method of absolute differences. We calculate unknown characteristics based on the initial data:

1. The share of workers in the workforce

UDR = SChR/SCh,

where SCH is the average number of employees.

UDR O = 200/235 = 0.852

UDR f = 195/240 = 0.813

DUDR = 0.039

UDRO O = 172/235 = 0.733

UDRO f = 176/240 = 0.733

where UDRO is the share of main workers in the workforce

DUDRO = 0.0

UDROR O = 172/200 = 0.86

UDROR O = 176/195 = 0.903

where UDROR is the proportion of main workers among all workers

DUDROR = 0.043

2. Hourly labor productivity

PCH = VP/HOUR,

where HOUR is the number of man-hours worked.

PTC O working = 320450/360 = 890.139 rub

PTC f working = 288975/ 342 = 844.956 rub

DPTCH = 45.183

PTC O working basis = 320450/314.61 = 1018.563 rub

PTC f working basis = 288975/318.003 = 908.718 rub

DPTCH = 109.845

3. Average number of days worked by one worker:

SRDN=DN/SChR,

where DN is the number of man-days worked.

SRDN r pl = 46000/200 = 230

SRDN r f = 43880/195 = 225.026

D SRDN working = 225..026-230 = -4.974

SRDN or pl = 40560/172 = 235.814

SRDN orf = 40490/176 = 226.201

D SRDN main working = 226.201-235.814 = - 9.613

4. Average working day

SRSM = HOUR/DAY.

SRSM or pl = 314.61/40.56 = 7.757

SRSM or f = 318.003/40.49 = 7.854

SRSM r pl = 360.00/46.00 = 7.826

SRSM r f = 342.0/43.88 = 7.794

5. Average daily output of a worker

DVpl slave = 320450:46.00:200= 34.832 (r.)

DVfact slave = 288975:43.88:195 = 33.772 (r.)

DVpl main slave = 320450:40.56:172 = 45.934 (r.)

DVact main slave = 288975: 40.49:176 = 40.551 (r.)

6. Days worked by one worker (one main worker per year (D):

Dplr = 46000: 200 =230.00

Dfr = 43880: 195 = 225.026

DD p = 225.026 -230.00 = -4.974

Dplor = 40560: 172 =235.814

Dfor = 40490: 176 = 230.057

DD or =230.057 - 235.814 = - 5.757

To analyze the influence of labor factors on the size of output, we use calculations.

We find the influence on the size of output using the original formula using the method of differences - we present the factor under study in the form of the difference between the actual indicator and the planned one, other characteristics of the formula must have planned values.

1. For example, we find the influence of the configuration of the number of main workers as follows:

VP = (SChRf - SChRpl) * SRDNpl * SRSMpl * PTChpl

2. Change in annual output when the number of days worked by one worker changes

DGVR = UDf *DD *DV pl =0.813* (-4.974) * 265.9574 = -1075.495 (thousand rubles)

DGvor = UDf *DD *DV pl =0.903* (-5.757) * 265.9574 = -1382.5984 (thousand rubles)

The volume of production is also determined by a number of factors:

VPpl = Krpl * Dpl * Ppl * SVpl = 200 * 195.75 * 7.76 * 890.14 = 27042.81 (t.r.)

VPkr = KRf * Dpl * Ppl * SVpl = 195 * 195.75 * 7.76 * 890.14 = 26366.74 (t.r.)

VPd = KRF * Df * Ppl * SVpl = 95 * 182.73 * 7.76 * 890.14 = 24626.47 (t.r.)

VPp=KRf*Df*Pf*SVpl=195*182.83*7.854*890.14=24924.78(thousand rubles)

VPsv=KRf*Df *Pf*SVf=195*182.83*7.854*844.956=23659.58 (thousand rubles)

DVPtot = VPsv - VP pl = 23659.58-27042.81 = -3383.23 (thousand rubles)

DVPkr = VPkr - VP pl = 26366.74-27042.81 = -676.07 (thousand rubles)

DVPd = VPd - VP cr = 24626.47-26366.74 = -1740.27 (thousand rubles)

DVPp = VPp - VP d = 24924.78-246262.47 = +298.31 (thousand rubles)

Total: -3383.23-676.07-1740.27+298.31=-5501.26 (thousand rubles)

A factor such as the number of days worked by one worker (-4.974) had a negative impact on the volume of production, and the average working day had a positive impact on the main worker (-9.613).

According to our data, the average daily output of a working enterprise is lower than planned.

VPor = (176-172) * 235.814 * 7.76 * 1018.563 = +7455541.4 rub

VPr = (195-200) * 235.814 * 7.854 * 890.139 = - 8243057.1 rub

According to our data, the average daily output of a working enterprise is lower than planned by 11.72%. It decreased due to a decrease in the share of workers in the total number of workers, as well as above-planned full-day and intra-shift losses of working time, as a result of which it decreased by 7.98, 8.64 and 4.97 thousand rubles, respectively.

Thus, analyzing the data in the table, we can draw the following conclusions: the increase in the number of main workers and the increase in labor productivity had a positive effect on the size of output. But the size of production could have been even higher if the proportion of workers in the workforce had not decreased, if the number of working days had not decreased compared to the planned indicator and the duration of the shift had remained at the planned level.

Problem 4

Using the data presented in the table, calculate the influence of the extensiveness and intensity of the use of labor on the dynamics of sales revenue. Factors can be calculated using any method of factor analysis. Based on the calculation results, write an analytical conclusion.

Index	Unit	Symbol			Rates of growth, %
1. Revenue from sales of products
2. Labor resources: a) average number of employees b) wages with accruals			11628	11900	100.3 102.3
Material costs
Main production assets: a) the size of fixed production assets: b) depreciation.			74350	78581	105.7 105.0
Working capital
Total costs (cost price)
Costs per 1 ruble of products
Product profitability
Output per 1 worker
Salary intensity
Reporting
Material efficiency
Working capital turnover
Cost return

Factor analysis of profit:

Where P is profit

N - sales proceeds

S - cost

There are the following types of deterministic analysis models - additive models - models in which factors (xi) are included in the form of an algebraic sum. For example,

where S is the cost of production

M - material costs

U - labor costs

A - depreciation

Spr - other costs.

Spl=50228+11628+8311=70167 (thousand rubles)

Sф=52428+1190+8726=73054 (thousand rubles)

Multiple models are models that represent a ratio of factors, e.g.

Where Z is the cost per 1 ruble of production.

A mixed and additive model with a new set of factors can be obtained.

R - average number of employees

D - labor productivity of 1 worker ( average annual output products per 1 worker)

The size of the wage fund depends on three factors: the number of employees, output per worker and wage intensity.

Dpl=79700:381=209.186

Dfact=83610:382=218.874

Z capacity=11628:79700=0.146

Z capacitance = 11900: 83610 = 0.142

Let us analyze the influence of extensive and intensive factors of resource use on changes in production volume using the absolute difference method.

In accordance with the deterministic approach, we use two-factor models that link the effective indicator (sales volume) with quantitative and qualitative indicators of use labor resources, fixed production assets, materials and working capital:

Let's calculate the impact of changes in factors on changes in the performance indicator

D N R = DR x D0 = +1 x 209.186 = +209.186 (thousand rubles)

ДND = Rф x ДD = 382 x 9.688 = +3700.816 (thousand rubles)

DNR + DND = +209.186 + 3700.816 = 3910 (thousand rubles)

DNF = DF xf0 = 4231x1.072 = +4535 (thousand rubles)

DNf = Ff x D f = 78581 x -0.008 = -628.648 (thousand rubles)

DNF + DNf = 4535 -628.648 = 3906.32 (thousand rubles)

ДNM = ДМхN0 = 2200x1,587 = +3491.4 (thousand rubles)

DNm = Mf x Dm = 52428 x 0.008 = +419.424 (thousand rubles)

ДNM + ДНм = 3491.4 + 419.424 = 3910.824 (thousand rubles)

DNE = DE x l0 = 234 x 4.98 = +1165.32 (thousand rubles)

DNl = Eph x D l = 16241 x 0.17 = 2760.97 (thousand rubles)

DNE + DNl = 1165.32 + 2760.97 = 3926.29 (thousand rubles)

The calculation results allow us to draw the following conclusions: sales volume increased in the reporting period by 4.9%, which amounts to 3,910 thousand rubles; Due to the increase in the number of employees, sales volume increased by 209.186 thousand rubles. The increase in output per worker had a positive impact (+3910 thousand rubles) on the performance indicator, which indicates the efficiency of the use of labor resources;

fixed production assets were also used quite efficiently; the growth in sales volume is partly due to an increase in their average annual cost (the influence of this factor amounted to 4,535 thousand rubles), but due to less efficient use of fixed assets, a decrease in capital productivity led to a decrease in sales volume by 628,648 thousand rubles. An increase in material productivity and working capital turnover led to an increase in sales volume by 419,424 thousand rubles, respectively. and 2760.97 thousand rubles.

Average annual cost of fixed assets is the sum of the value of fixed assets at the beginning and end of the period, divided by 2.

Average annual cost of fixed production assets formula

Average annual cost of fixed production assets = (Fixed production assets at the beginning of the period + Fixed production assets at the end of the period) / 2

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In construction, to measure the level of efficiency in the use of fixed production assets (FPF), the capital productivity indicator F op is used, which is characterized by product output per 1 ruble. the cost of fixed production assets. The F op indicator is determined by the ratio of the estimated annual cost of construction and installation work to the average annual cost of fixed production assets.

To assess the level of equipment in the construction of industrial enterprises and their technical condition, indicators of the capital intensity of products are used, which is the inverse value of capital productivity, shows the cost of the industrial enterprise per each ruble of manufactured products, and the capital-labor ratio, calculated by the ratio of the cost of the industrial enterprise to the average number of workers.

2.3.2. Calculation of the average annual cost of fixed production assets

The average annual cost of fixed production assets F SRG is determined by the formula

million rubles

where F NG is the cost of OPF at the beginning of the year in the base year, rub.; F CG – cost of OPF at the end of the year, rub.

The cost of OPF at the end of the year is determined by the formula

Million rub.

where F VV, F VYB – the cost of fixed production assets introduced and retired during the year, respectively, rub.

2.3.3. Calculation of capital productivity indicator

Capital productivity of F OTD is determined by the formula

Million rub.

2.3.4. Calculation of capital intensity indicator

The capital intensity of F EMK construction products is determined by the formula

where O DC is the volume of construction and installation work at contract prices, carried out in-house; F SRG – average annual cost of fixed production assets.

2.3.5. Calculation of the capital-labor ratio

The capital-labor ratio F V is determined by the formula

million rubles / person

where is the average annual number of workers on construction and installation work.

Indicators of the use of OPF are summarized in table. 4.

Table 4

Efficiency of using OPF

Conclusion: Per 1 ruble, 2.74 rubles are issued. products. The capital-labor ratio indicates that the cost of the open-end enterprise is less than the number of workers by more than 2 times.

2.4. Calculation of efficiency indicators for the use of working capital of an enterprise

Working capital represents the totality of funds invested in circulating funds and circulation funds.

For the planning and reporting years, the following indicators of the use of working capital are calculated.

Turnover of working capital (duration of turnover). Characterizes the time during which the complete circulation of working capital occurs, determined in days and calculated using the formula

where OS is the average balance of working capital, rub.; T – period of time for which turnover is calculated, days; B – revenue from sales of products, rub. (the volume of construction and installation work at contract prices, carried out in-house).

Direct turnover ratio. Characterizes the return on working capital and shows the number of revolutions that they go through over a period of time T. It is calculated using the formula

Inverse turnover ratio, or working capital load factor. Characterizes the capital intensity of working capital, determined in relative terms using the formula

Indicators of the efficiency of using working capital of the enterprise are summarized in table. 5.

Table 5

Efficiency of use of working capital

Index	Meaning
Amount of work performed on our own, thousand rubles.
Average balance of working capital, thousand rubles
Time period for which turnover is calculated, days
Working capital turnover
Direct turnover ratio
Inverse turnover ratio

Conclusion: The turnover period of working capital is 100 days, 3.6 turnovers pass per year, the capital intensity of working capital is 0.27.