In order to ensure the highest possible efficiency (read - profitability) of the firm need to carry out a comprehensive monitoring of important indicators of its activity, the results of which make forecasts for the future and enterprise development program, the implementation of which would lead to an improvement in the results of his work.Such control is called management analysis, and one of its most important components is to analyze the efficiency of the use of fixed assets.
How can we assess the effectiveness of anything?It is logical to assume that effectiveness is logical to consider the ratio of benefits to cost of any resource to achieve this result.If we consider the analysis of the effectiveness of fixed assets, the most primitive measure of this analysis will be the profitability of the operating system, which can be calculated by dividing the profit of the company the cost of the OS.This indicator will help an idea of how profitable the company's fixed assets, but not on how effectively they are used.
analysis of the effectiveness of fixed assets is not limited to the study of their profitability.Much more important are other factors, such as:
- OS Workload - shows the extent to which use some facilities operating as products produced using certain equipment, is there any downtime.It is also important to analyze the reason why the simple case - due to a technical fault or simply because of the uselessness of this equipment.In addition, it takes into account the number of available existing objects OS - in a complex evaluation of all of these will help to understand whether there is a surplus or shortage of OS.
- analysis of resource-OS in the light of a comparison with peers - this aspect of the analysis shows how much resources (labor, raw materials, energy) requires the use of an object OS compared with similar equipment from other manufacturers (or newer models from the same manufacturer).Depending on the results obtained it may be decided to replace objects on the newer OS.
- Depreciation OS - With regard to accounting matters more than efficiency.This aspect of the analysis is to help the manager to find out whether the scheme chosen by the real depreciation of the object using the operating system, in other words - to understand whether the object snoshu OS as far as it appears in the document.
analysis of the effectiveness of the asset has still other, equally important aspects.In general, processing logic analyzes as follows: better when overloaded OS - in this case, although the OS need fleet expansion, they are effectively used.If the OS idle, they are simply an additional burden for businesses, since all are equally necessary costs of maintenance and depreciation.Analysis of the use of the operating system and associated with such procedures as the analysis of the efficiency of capital use - in fact on the funds invested by the participants of the company, and is the primary purchase of fixed assets.It is also important aspects that relate to maintenance and updating of the operating system and upgrading the operating system.Since these costs are to be performed primarily by the capital contributors are not firm, and with the involvement has now earned the money, the analysis of efficiency of use of funds of the company are also indirectly linked to the efficient use of assets.
We hope that the introduction of this article has convinced respected entrepreneurs in the undoubted need for analysis of the effectiveness of fixed assets and the results of the analysis will help them significantly improve the efficiency and profitability of the business.
