Every company seeks to work with the greatest impact.One of the major factors affecting the profitability of the organization is the optimum utilization of plant and equipment.The financiers of the enterprise constantly analyze the work of the enterprise.First of all they consider performance indicators of fixed assets, analyze them.
Capital productivity is characterized as products, services, goods were sold to the value of one ruble, which are valued assets.This indicator is expressed in the value of sales.
Efficiency, plant and equipment is determined by the capital ratio - This value is the inverse of capital productivity.That is, the cost of funds is attributable to the ruble of revenue.
capital-shows how much per employee organization has to cost of funds.To calculate the index is taken Average number of employees.
Performance indicators of fixed assets taking into account the time:
- The utilization of production OS.It is the ratio of the time that the equipment has to work, to the foundation of time assigned to it all.
- equipment load factor - a quotient obtained by dividing the "time of equipment per day" to "the maximum number of hours per shift, ever work it out equipment."
efficiency of fixed assets is often determined by the technical equipment of work - private cost to the OB average headcount.
Return on assets - represents the share of net (book) profits, which accounted for one ruble OS.
criteria for the use of production assets.This indicator is calculated as an increase in labor productivity divided by the increase in the capital-labor.
Financiers carefully consider performance indicators of fixed assets.Funds exposed part of the movement that is coming into use or drop out of it.These transactions are also subject to a specific analysis of experts.
Let us consider the performance indicators of fixed assets.
first calculates the ratio of input - the ratio of the cost of the OS, just admitted to using to value them at the end of the year.
next indicator - the coefficient update - is as a private cost of newly acquired fixed assets to the value of the operating system at the end of the period.This indicator shows the degree of technological progress in the company for a certain period.
disposal ratio - calculated as the quotient value of the retired to the cost of operating them in the beginning of the year.
continue to consider performance indicators of fixed assets.
Another factor - liquidation - the price of recycled assets divided by its value at the beginning of the year.
Replacement ratio - defined as the quotient value of the retired to the value received by the OS.Shelf Life
ratio - residual price divided by the original OS.
This is only a small part of the parameters, whose analysis helps determine how effectively the firm uses capital assets.The company can improve the production capacity, if it is to apply a series of measures:
- to reduce downtime;
- to upgrade and replace outdated models;
- to introduce new technologies in the production process;
- to accelerate the development of new facilities, and more.
Thus, it is possible to significantly reduce costs, improve profitability and profit-making enterprises.Home svoevrenno to introduce improvements in the manufacturing process.
