problem of survival in the changing situation of the market economy for organizations becomes increasingly important.Guide enterprises difficult for someone to rely on when making decisions.It is necessary to use a system of indicators that can demonstrate the effectiveness of their performance.The important is the question of how to make the best decision in economic matters in order to achieve prosperity of the company and not get credit in "bondage", not to become bankrupt.
To analyze the state of the organization need to apply performance indicators of fixed assets.For best results, experts recommend to be a complex one.
most optimal and common indicators of fixed assets as follows:
- capital ratio;
- capital productivity;Capital-
- .
consider in more detail the content and features of the application.
Assets ratio is calculated as the following fraction: the production volume for the calendar year in the company to complete the average annual value of PF.If we are talking about industries, then as a first indicator will be used GVA.At the level of the economy - the value of GDP.
Such indicators of fixed assets needed to help increase the production and income of the nation.Increasing its value will increase in the size of products, without the need for additional capital investment.And it will take less time.As a result of the accelerated pace of industrial, decrease the cost of creating new funds, as well as reduce costs.The economic effect will result in an increase in labor productivity in the enterprise.
capital ratio - the inverse of the return on assets from which characterizes it, a number of major funds will account for one ruble of output.In order to get this value must be the average amount of industrial PF, created on the basis of the original price, divided by the total volume of gross output.If the value is reduced, it would mean the emergence of labor saving.
capital-recommended to carry out the analysis and characterization of the degree of equipment of the professional activity of workers.This value is calculated as follows: average annual value of PF is divided by the average number of employees.
The above indicators of fixed assets are in close relationship.We single out the basic laws and rules of their application:
- If increased use of PF, it will increase capital productivity, capital intensity but, on the contrary, decreases.
- When calculating the first indicator of a complex of OB will be allocated to the operating equipment and machinery.
- capital-has a great importance on the value of the capital ratio and return on assets.Therefore, a constant analysis of fixed assets.
- Thus, capital-and the returns are linked by means of the index of labor productivity, which is calculated by the following formula.The value of output is divided by the average number of employees.As a result of this understanding of return on assets is calculated as a fraction of labor to capital-.
Selected indicators of fixed assets used to improve production efficiency.In this case, it will be very important to ensure faster growth of the existing business in comparison with the development of PF.
