How modern whatsoever production equipment, with the time inevitably comes wear and this can not do anything.However, this process can be slowed down if the planned spending and overhaul, as well as to reconstruction and modernization.The basis for such work are the following documents:
• data and specifications on the timing of repair work;
• estimates for the production of repairs;
• information about the original and the current value of the objects belonging to the fixed assets of the enterprise;
• various lists of deficiencies.
word "deterioration" means a decrease in production of fixed capital resources, their natural aging, and the gradual loss of value.For its evaluation uses a number of indicators, the main of which is the ratio of depreciation.In addition it is also often expect life factor, retirement rate and the rate of renewal.Timely periodic calculation of these indicators allows the company to always be on the alert in time to form the reserve cost of repairs and upgrade of its production facilities, to plan the modernization and reconstruction of the equipment.
Consider now how these indicators are calculated.First we will wear factor.The formula of this index has the following form:
Kizn = Sum of depreciation (amortization) / Balance (initial) value of fixed assets.
wear factor shows the level of depreciation of fixed production assets.The smaller, the better the physical condition of the manufacturing assets of the enterprise.Wear factor is usually calculated on a certain date.Usually they take the beginning and end of last year.The source for its calculation is the accounting form №20, which reflects the presence and movement of absolutely all fixed assets (RP) of the enterprise.
For clarity, let us take an example.Assume that the existence of a joint-stock company at the beginning of the RP 2012 amounted to 5200 thousand. Rubles at the end of the year - 5550 thousand. Rubles.The amount of wear at the same time, respectively, was at 1400 and 1410 thous. Rubles.Thus, the rate of wear at the beginning of 2012 will be equal to 1400/5200 = 0.2692 or 26.92%.At the end of the year the figure was 1410/5550 = 0.2541 or 25.41%.What do these numbers mean?
It shows a slight improvement in the physical condition of the OB Associations.Wear factor for the year decreased by 0,2692-0,2541 = 0.0151 or 1.51%.
validity coefficient (CUOA) - an indicator of the opposite to the above figure.It is defined thus:
CUOA = residual value of OB / Balance (initial) cost of PF.
As with the previous indicator, it is appropriate to consider the dynamics.It shows what percentage of net book value in the balance sheet value at a particular time.Coefficient of life shows the fitness level of funds for further use.
coefficient update (Kobn) - another very important indicator that shows what part of the value of PF at the end of the selected calculation period is the new production of PF.It is calculated as follows:
Kobn = New OB / PF value of all the end of the selected period.
source of information for the calculation, as a rule, a balance sheet, and is taken to account for the balance, that is,initial cost.It should be noted that the update of funds can occur not only in the purchase of modern equipment, but also thanks to the modernization of the RP, which are available at the enterprise.
