Any entrepreneur faced a problem when his business machine starts to lose momentum and to require additional capital investment.At this point, the owner of the enterprise is faced with a choice - to listen to their experts, manufacturers and promptly purchase new machinery, equipment, build facilities?Or listen to the advice of financiers and meticulous, first of all, to make the analysis of fixed assets, which clearly shows the need for additional investment?
Fixed assets (assets) of an enterprise or organization - are tangible assets involved in the production process, with the life of more than one year, while maintaining your fitness.In accounting, these capital investments are entered at cost, and over the life of their costs in part charged to the cost of production by means of depreciation.
main funds of enterprises and organizations are divided into production, are directly involved in the creation of production costs, and non - did not take part in production but are important, such as social significance.
Accounting and analysis tools allow you to create a basic characteristic of the company on the following parameters:
- Security company and its main production units and non-productive assets;
- The level of enterprise production and non-fixed assets using private and general indicators;
- Changes in fixed assets and the identification of its causes;
- efficiency, profitability, share in the cost of production, and other indicators of economic efficiency of capital investments.
In order to carry out the analysis of fixed assets, it is necessary to gather information from the following sources reporting enterprise:
- balance execution costs;
- statements of fixed assets;
- statements inventory;
- acts to write off;
- cost estimates;
- card accounting and inventory lists of fixed assets;
- data sheets;
- materials inspections and audits.
analysis of fixed assets of enterprises and organizations based on the calculation of the indicators characterizing the structure level, the dynamics of change and the intensity of use:
- The average annual value of fixed assets - shows the level and dynamics of the security organization or enterprise fixed assets.
- wear factor - a general indicator is calculated by dividing the amount of wear on the original cost.
- factor life - reflects the state funds, are suitable for use.
- coefficient updates - shows the intensity of the receipt of capital investments.
- ratio disposal - reflects the intensity of retirement funds.
- Capital productivity.This indicator reflects the efficiency of capital investments and is calculated by dividing the volume of commodity output (profit, revenue) to measure the average annual value of fixed assets.
- capital-- describes the security personnel of the organization or enterprise fixed assets.
- The intensity of use of capital capacity of the enterprise is characterized by calculating the coefficient of intensive, extensive and integrated download.
should also be said about the non-productive assets, which play a significant role related to improving the welfare of the staff of the enterprise.Additional investments in the construction and equipping of kindergartens, hospitals, residential buildings, stadiums beneficial to the material and cultural standard of living of the employees that will ultimately have a positive impact on the growth rate of labor productivity, reducing production costs and financial results of the company.
analysis of the main economic indicators allows us to solve the problem of determining the degree of efficiency and usage of machinery and equipment, the provision of premises, vehicles and other production facilities of the enterprise.On the other hand, the analysis of fixed assets of enterprises and organizations makes it possible to reveal the hidden reserves to increase the efficiency of use of funds, to identify appropriate measures to improve safety and to assess the accuracy and validity of write-off objects to determine the feasibility of further additional investment.
