There are many indicators that assess the detail business, financial condition and efficiency of the management of human and other resources.Not less important is the scope of economic analysis, which is responsible for determining the level of efficiency of use of the fixed assets and involvement in the production process.
In order to characterize these processes, using three indicators: fondoёmkost, return on assets, fondovooruzhёnnost.The formula for calculating the latter figure is shown below.Let us dwell on fondovooruzhёnnosti.
concept and value of the index
Fondovooruzhёnnost - a measure that helps to determine the degree of security of all personnel Enterprise Asset.
It has a direct impact on the value of indicators such as return on assets and fondoёmkost with which it is often confused.
To this was not, we shall understand the meaning of these indicators.
Not to be confused with a return on assets and return on assets fondoёmkostyu
is the ratio of the value of production to fixed assets of the enterprise, which are calculated as annual average.Through this indicator can express how effectively involved in the production process all the basic facilities.
Fondoёmkost - a figure that is calculated to determine the number of production facilities for the production of a unit or a certain number of products.
Fondovooruzhёnnost.The formula for calculating
Wrong are those people who believe that fondovooruzhёnnost assets differs from fondovooruzhёnnosti labor.This is a misconception.
capital-assets (calculation formula which requires the data about fixed assets and number of employees) is the same index that fondovooruzhёnnost labor.In textbooks, there is no difference between these notions and the formula for which they can be determined identical.
fondovooruzhёnnosti index determined by the formula:
- PV = SSOF: SSFS where
PV - fondovooruzhёnnost;
SSOF - the average cost of fixed assets during the annual period of time;
SSFS - average number of employees during the year.
The average annual value of fixed assets and the average number of employees needed to determine fondovooruzhёnnost.The formula for calculating this clearly shows.How to calculate them, we shall understand further.
The average annual value of fixed assets
This is a special indicator that shows the averaged overall value of the fixed assets of the company.It is used in the calculations associated with the efficiency of the use of fixed assets of the company.
In order to calculate the required value, you can use the following formula:
- SSOF DOS = x + SALT R1: 12 - OSvyb x R2: 12 where
DOS - the total value of fixed assets at the beginning of the period;
SALT - the cost of those assets, which were put into operation during the period;
OSvyb - the value of fixed assets that were eliminated during the period;
n1 - the number of months in which the exploited New reconstruction of fixed assets;
B2 - the number of months, which were not engaged in the production of disposed fixed assets.
Average number of employees
This is one of the indicators that you need to know to calculate the capital-labor ratio.The formula for calculating the number is quite simple, if properly understand the definition of the indicator.
Average number of employees - a measure of the company, which shows the average number of employees of the enterprise for a certain period.It can be calculated as a month or a quarter, year.
It can be calculated as follows:
- SSFS = MF - RB - Ruch where
midrange - the average number of workers for a certain period;
RB - workers who are on leave for child care, pregnancy, childbirth;
Man - workers who are on leave without pay during training or admission to educational institutions, if such leave is supposed to by law.
analysis indicator assets-
most important thing - do not make hasty conclusions.You already know what the capital-labor ratio.The formula for calculating you too well known.All this does not mean that you will be able to correctly interpret the value of the index.
Even just enough to know the dynamics.The analysis is carried out only in parallel with the calculations of labor productivity.For example, when the capital-labor ratio increases faster than productivity, it says that the company's resources are used irrationally.
This may indicate another increase of administrative staff, which is not forced, as it is not supported by a corresponding increase in fixed assets.
Now you know what fondovooruzhёnnost labor (the formula for the calculation is given in the article above), and understand how you need to analyze the value of this indicator.
Do not forget that this figure is only part of the economic analysis, which is necessary to understand the state of affairs at a particular company.Consequently, only the values of knowledge fondovooruzhёnnosti not be able to help to make the right conclusions on the economic activities of any organization.
similar analysis involved professional economists working mainly in auditing companies.The same pleasure can afford Western corporations that employ experienced professionals from around the world.
