One of the areas of production management advocates the rational use of available resources and the effective management of logistics subsystem company.Analysis of logistics subsystem, among other things allows you to identify the level of security of the personnel of the enterprise the means of production, ie,capital-.This allows you to track the performance of investment in production.
logistics management subsystem of
order to identify the strengths and weaknesses of the firm's position in the competition managers carry out analysis of the actual condition and, as a consequence, the definition of the main directions of development of the material-technical base of the organization.
Such monitoring allows you to implement a number of key objectives:
- determine the composition of non-current assets of the enterprise, the share of fixed assets in their composition, the security of the enterprise;
- to analyze the degree of wear and age, RP;
- to analyze the existence and the extent to whic
- expect quality indicators and movement of fixed assets in the organization of various time periods (growth rate of fixed assets, availability, updating, depreciation, retirement rate);
- to analyze the efficiency of operation of the OB by comparing capital productivity, capital intensity, fondovoruzhennosti;
- comparative analysis among indicators of traffic OB production system for two or more consecutive periods.
Indicators intensity update PF
method of calculating traffic RP aims to analyze the main indicators:
a) suitability factor reflects the possibility of further use of PF, is calculated as the residual value of the PF to their cost.
b) The coefficient of renewal of fixed assets to determine the share of input PF in the value of PF at the end of the year, as well as their degree of renovation:
Coefficient Pack = Value entered PF for the analyzed period / Cost PF end of period
in) wear factor reflects the degree of deterioration and recovery of costs for the formation of the OB, is calculated as the ratio of the amount of wear to the original cost of PF:
Coefficient wear = Sum wear OB / initial cost of PF
g) growth rate of PF - athe ratio of the growth of fixed assets is calculated as the difference between the value entered and retired from service PF to PF value at the beginning of the period.
e) ratio shows the share disposal PF retired (retired) RP in their valuation at the beginning of the year, reflects the degree of the loss of the means of production.
Operational efficiency of fixed assets by business entities
Efficiency PF characterize a number of indicators that can be subdivided into general and particular.Method of calculation of the first, reflecting the efficiency of PF business entity includes analysis and comparison of the following indicators:
1) Assets ratio is calculated as the ratio of the volume of products produced for the year (Q), the average annual value of PF:
Capital productivity= Q / RP
2) capital ratio is a measure of inverse return on assets:
capital ratio = PF / Q
3) capital-- is the ratio of the average annual value of PF to the average number of staff of the organization (U).
Fondovoruzhennost = PF / P
capital-- a figure that reflects the value of PF is based on an employee
capital-labor along with other indicators, such as capital productivity, capital intensity, profitability, plant and equipment,It facilitates identification and how to effectively use enterprise management, plant and equipment.
As mentioned above, the capital-labor - it is the ratio of the average annual value of PF to the average number of personnel in the organization.The indicator reflects the extent to which the personnel of the company is provided by means of labor.
should be noted that additional investments in production was accompanied by the growth of capital-magnitude.At the same time, this positive phenomenon can be called only if the process of increasing the capital-at the same time accompanied by the growth of labor productivity.
As is known, productivity expresses the amount of products produced by one worker in the enterprise, and is calculated as the ratio of output to the staff.
Conclusions In view of the above, the capital-labor ratio - a value directly proportional to the index of labor productivity and capital productivity is inversely proportional to the indicator.In other words, only when productivity growth outstrips the growth rates of return on assets, investments are used effectively.