Analysis of the dynamics of the use of fixed assets. Analysis and assessment of fixed assets of the municipal unitary enterprise "Spetsavtohozyaystvo". Analysis of the use of technological equipment

The fixed assets of an industrial enterprise (association) are a set of material assets created by social labor, long-term participating in the production process in an unchanged natural form and transferring their value to manufactured products in parts as they wear out.

There are several classifications of fixed assets.

According to their purpose and scope of application, fixed assets are divided into:

1) production fixed assets of the main activity, which function in the production process, are constantly involved in it, wear out gradually, transferring their value to finished product. They are replenished through capital investments.

2) non-productive fixed assets, which are intended to serve the production process, and therefore are not directly involved in it, and do not transfer their value to the product, because it is not produced. They are reproduced at the expense of national income.

Despite the fact that non-production fixed assets do not have any direct impact on the volume of production or the growth of labor productivity, a constant increase in these funds is associated with an improvement in the well-being of the enterprise’s employees, an increase in the material and cultural standard of their lives, which ultimately affects the results of operations enterprises.

Fixed non-production assets are enterprise facilities that include such non-production facilities (residential buildings, kindergartens and nurseries, schools, hospitals and other healthcare and cultural facilities), which are run by industrial enterprises (they do not directly, but indirectly influence the production process). But here we are considering only fixed production assets.

Fixed production assets are a set of means of labor that function in the sphere of material production in an unchanged physical form for a long time and transfer their value to the newly created product in parts, as they wear out over a series of circuits.

Fixed assets are the most important and predominant part of all funds in industry (meaning fixed and circulating assets, as well as circulating funds). They determine the production capacity of enterprises, characterize their technical equipment, and are directly related to labor productivity, mechanization, production automation, production costs, profits and profitability levels.

The implementation of any production process involves the use of certain means of production. Means of production are a set of means of labor (material means with the help of which products are manufactured, work is performed, or the possibility of carrying out a normal production process is provided) and objects of labor. The means of labor are the most important part of the means of production and characterize the level of development of the productive forces of society.

Characteristic features of fixed assets are repeated participation in the production process; long service life, maintaining its natural shape throughout the entire period of use, transferring its value in parts (as it wears out) to the work or products produced with their participation. Fixed assets can only be those items that are put into operation and serve as means of labor in the production process.

Fixed assets occupy the largest share in the total amount of fixed capital of the enterprise. The final results of the enterprise’s activities largely depend on the quantity, cost, technical level, and efficiency of use: product output and its cost, the stability of the financial condition.

Fixed assets of industry occupy important place in national wealth. Share of industry in fixed production assets Oh of the national economy is more than 48%.

Currently, the Central Statistical Office classifies industrial fixed assets into the following main groups. 1. Buildings. This group includes buildings of main, auxiliary and service workshops, as well as administrative buildings of enterprises. 2. Facilities. This includes underground and open mine workings, oil and gas wells, hydraulic engineering and other structures. 3. Transmission devices. These are devices through which, for example, electrical or other energy is transferred to places where it is consumed. 4. Machinery and equipment. This group includes all types technological equipment, as well as primary and secondary engines. There are two subgroups in this group:

5. Vehicles. They include all types of vehicles, including: intra-shop, inter-shop and inter-factory transport, river and sea fleet of the fishing industry, mainline pipeline transport, etc. d.

6. Industrial and household tools and other fixed assets. This includes cutting, pressing, impact and other tools; equipment for industrial and household purposes that facilitates the facilitation and creation of normal working conditions (office equipment, workbenches, containers, inventory containers, fire-fighting items, etc.).

For ease of accounting, the fixed assets included in the sixth group include only tools, industrial and economic in equipment with a service life of more than one year and a cost of more than 15 tax-free minimums per unit. The rest of the tools, inventory, as well as other accessories (despite the fact that theoretically, according to all economic criteria, they should be classified as fixed assets) in economic practice are usually considered working capital.

Each group of the above classification is in turn subdivided into subgroups, which consist of even more related fixed assets with approximately equal service lives, depreciation rates and operating conditions.

Not all elements of fixed assets play the same role in the production process. Working machines and equipment, tools, measuring and control instruments and devices, technical structures (mining workings of mines and open-pit mines, oil and gas wells) are directly involved in the production process, contribute to an increase in production output and therefore belong to the active part of fixed assets. Other elements of fixed assets (industrial buildings, inventory) have only an indirect impact on production and therefore are called the passive part of fixed assets.

Based on the degree of participation in the production process, fixed production assets are divided into:

· active (have a direct effect on changing the shape and properties of objects of labor, these include: machines, equipment, vehicles, instruments, equipment, etc.)

· passive (buildings, structures, equipment that ensure the normal functioning of the active elements of fixed assets).

The belonging of fixed assets to one or another accounting group is determined according to data from passports, operating instructions, descriptions and other technical documentation.

Fixed assets are also characterized by the share of the cost of fixed assets (equipment) of various age groups in the total cost of assets. To analyze the age structure of equipment, they usually use grouping of fixed assets into the following age groups: up to 5 years, from 5 to 10 years, from 10 to 15 years, from 15 to 20 years and over 20 years.

1.2. Methods for assessing fixed assets

In the practice of accounting and planning the reproduction of fixed assets in industry, both monetary and natural indicators are used, since fixed assets in the production process act not only as carriers of value, but as a set of certain means of labor.

Monetary valuation of fixed assets is necessary to take into account their dynamics, plan expanded reproduction, establish wearability, depreciation, determining the cost of production and profitability of enterprises, as well as for carrying out business accounting.

Due to the long-term participation of fixed assets in the production process, their gradual wear and tear, as well as changes during this period in the conditions of reproduction, there are several types of monetary valuation of fixed assets.

1. In everyday practice, PFs are accounted for and planned at their original cost. It represents the cost of acquiring or creating a PF. Machinery and equipment are accepted on the balance sheet of the enterprise at the price of their acquisition, including the wholesale price of this type of labor, delivery costs and other procurement costs, installation and installation costs. Initial cost buildings, structures and transmission devices represents estimated cost their creation, including the cost of construction and installation work and all other costs associated with the work to put this facility into operation. All costs associated with the creation of O.F. are carried out at current prices.

2. Replacement cost expresses the cost of reproduction of O.F. at the time of their revaluation, that is, it reflects the costs of acquiring and creating means of labor in prices, tariffs, etc., valid during the period of their revaluation of their reproduction, taking into account

3. The full cost of fixed assets (book value) is calculated without taking into account the cost that is transferred in parts to finished products.

4. Residual value is the difference between the original cost and accrued depreciation (the cost of O.F. is not transferred to the finished product). It allows you to judge the degree of wear and tear of labor equipment, plan the renewal and repair of equipment. There are two types of residual value: 1) it is determined by the original cost, determined as depreciation is calculated, 2) by the replacement cost, determined by expert means in the process of revaluation of means of labor.

Valuation of fixed assets at replacement cost is a complex, labor-intensive process, demanding significant expenditures of time and money for the revaluation of all elements of fixed assets. Revaluation of principal s funds is carried out periodically.

Accounting and planning of fixed assets are being implemented not only in monetary terms, but also in physical terms in the form of specific means of labor. This is necessary in order to determine the technical th composition, production capacity of enterprises and industries, establish goals and ways of efficient use of production capacity will make up the balance of equipment, etc. d. Such data can be obtained from the results of inventories of new funds, which are periodically carried out in industry.

At using natural and monetary indicators already the necessary groupings of various elements of fixed assets are created. In these groupings, individual elements of fixed assets are allocated into relatively homogeneous groups in accordance with their purpose in the production process.

With physical wear and tear, fixed assets lose their use value, i.e., deterioration of technical, economic and social characteristics under the influence of the labor process, the forces of nature, as well as due to their non-use. With a significant share of obsolete fixed assets, the economy suffers significant losses: firstly, the aging of buildings, structures and equipment requires increased investment in capital repairs to maintain them in working order; Secondly, old technology often deteriorates the quality of products and services and, due to technical backwardness, unprofitable production occurs.

Obsolescence is characterized primarily by the fact that it occurs before physical wear and tear, that is, fixed assets may not be physically used, but they are no longer economically efficient. Obsolescence comes in two types (forms). Obsolescence of the first type means the loss of part of the value of machines without corresponding physical wear and tear as a result of cheaper production of these machines under new conditions (using the achievements of scientific and technological progress in production). Obsolescence here is caused by a decrease in the cost of producing similar machines of the same design. Obsolescence of the first type is associated with the short service life of equipment, not with the degree of its physical wear and tear, but with the pace of technical progress, leading to a reduction in the cost of manufacturing products due to increased labor productivity in the industry producing new fixed assets.

Obsolescence of the second type leads to a reduction in the service life of machinery and equipment. This is due to a decrease in their productivity and power. In this regard, the further exploitation of old fixed assets in comparison with similar new ones leads to an increase in production costs. .

After the sale of products, part of the amount of money corresponding to the transferred value of fixed assets goes to the depreciation fund, in which funds are accumulated to an amount approximately corresponding to the original cost of fixed assets (minus their depreciation). The depreciation fund (the amount of accumulated money) is used to purchase new material elements of fixed assets to replace worn-out ones, i.e., fixed assets are restored.

The amount of cost transferred to products, according to accounting estimates, is determined by: firstly, the initial cost of fixed assets (the higher the initial cost, the greater the transferred amount of fixed assets); secondly, the standard service life of buildings, structures, machinery and equipment; thirdly, the industry specifics of production. In some industries, the share of depreciation in production costs is higher, while in others it is lower. For example, in 1990, the share of depreciation in the structure of costs for the production of industrial products was: in the electric power industry - 27.4%, in the light industry - 3.2% and in the food industry - 5%.

The main function of depreciation is to ensure reproduction and restoration of the asset. The second function is accounting. In addition, depreciation also performs a stimulating function, since it provides for the fullest use of the asset: the longer the equipment operates, the more products are produced and the sooner the cost of the asset will be transferred. This will reduce their under-depreciation due to obsolescence and reduce the company’s losses, which is very important in market conditions.

Depreciation on newly received fixed assets is accrued from the 1st day of the month following the month the object was accepted for accounting, and for retired fixed assets it ends on the 1st day of the month following the month of disposal or the month of disposal or the month of full repayment of the cost of the object. Thus, turnover on account 01 “Fixed Assets” for the current month is not taken into account when calculating depreciation amounts.

Depreciation charges are not charged for: residential buildings, dormitories, apartments; external improvement facilities and other similar forestry and road facilities; specialized shipping facilities and similar facilities; productive livestock, perennial plantings that have not reached operational age; purchased publications (books, brochures, etc.).

The linear method can be illustrated graphically. This is a straight line reflecting changes in the value of fixed assets.

The linear method of calculating depreciation is simple, intuitive and, to a certain extent, takes into account the process of uniform wear and tear of fixed assets over their entire service life. The disadvantage of this method is that during the service life of the equipment there are downtimes, breakdowns and incomplete loading per shift. This leads to the fact that in real production equipment wears out unevenly over time. In addition, this method does not take into account the obsolescence of fixed assets, which reduces the cost of manufactured machines or reduces their use value due to the introduction of new, more efficient machines and equipment. This stipulates early, i.e. Before the end of physical wear and tear, the disposal of obsolete equipment leads to its under-depreciation.

With the reducing balance method, the annual amount of depreciation is determined based on the residual value of the fixed assets at the beginning of the reporting year and the depreciation rate calculated on the basis of the period of use of these funds. .

The method of writing off the cost is proportional to the volume of products (works). When using this method, depreciation is calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the PF and the estimated estimated volume of production (work) for the entire period of use of the PF.

Reproduction of fixed assets – difficult process, including the following interconnected stages:

Creation;

Consumption;

Depreciation;

Restoration and reimbursement.

The initial stage of reproduction of fixed assets, which is carried out at enterprises, is the stage of their acquisition and formation. For a new enterprise that is being created, the formation process means the construction of buildings and structures, the acquisition of equipment that corresponds to the technological process, cost and quality of products.

For an operating enterprise, the formation of fixed assets includes, first of all, next steps: inventory of existing and used fixed assets in order to identify obsolete and worn-out elements of fixed assets; analysis of the compliance of existing equipment with technology and production organization; selection (taking into account the specific specifics of production and the planned volume of production) of the volume and structure of fixed assets. Next comes the process of reinstalling equipment, purchasing, delivery and installation of new equipment.

The reproduction of fixed assets is completed by the process of their restoration or compensation. Restoration of fixed assets can be carried out through repairs (current, medium and capital) at the expense of depreciation charges, as well as through modernization and reconstruction.

Modernization of equipment, tasks and structures means their improvement and bringing them into a state that meets the modern technical and economic level of production, through their design changes, replacement and strengthening of elements, assemblies and parts, equipping with new devices, automation of production processes. Modernization is designed to improve product quality and reduce production costs. Modernization of partially outdated equipment requires less labor and time than the construction of new enterprises. In addition, it allows you to obtain the necessary increase in production in a shorter time, helps to increase capital productivity, since equipment is used more fully and there are no costs for the passive part of fixed assets.

Reconstruction can most often occur in two versions. In the first option, in the process of reconstruction according to a new project, existing structures, workshops, etc. are expanded and reorganized. In the second option, the active part of the facility (machines, equipment, devices, etc.) is replaced and updated. Usually the second reconstruction option in economic practice is also called technical re-equipment. Reconstruction in many cases provides an increase in production output with significantly lower material costs and in a shorter time than the construction of new enterprises.

New construction is used to organize the production of new products, when diversifying production, moving production to another territory, opening new natural deposits, etc. The final choice of new construction or reconstruction is made on the basis of economic analysis.

Various indicators are used to characterize the use of fixed production assets. Conventionally, they can be divided into two groups: general and specific indicators. General indicators are used to characterize the use of fixed assets at all levels of the national economy - enterprises, industries and the national economy as a whole. These indicators include capital productivity and profitability.

Private indicators are natural indicators that are most often used in enterprises and their departments. They are divided into indicators of intensive and extensive use of fixed assets. Indicators of intensive use of industrial equipment characterize the amount of output (work performed) per unit of time from a certain type of equipment (or production capacity). Indicators of extensive use of fixed assets characterize their use over time. The most important of these indicators include: coefficients of utilization of planned, scheduled and calendar operating time of equipment, shift coefficient of equipment operation, indicator of intra-shift downtime, etc.

In the process of analysis, the dynamics of the listed indicators, the implementation of the plan according to their level are studied, and inter-farm comparisons are made.

Sources of data for analysis: business plan of the enterprise, technical development plan, balance sheet of the enterprise, appendix to the balance sheet, report on the availability and movement of fixed assets, balance of production capacity, data on the revaluation of fixed assets, inventory cards for fixed assets, design estimates, technical documentation, etc.

The greatest importance among private indicators of extensive use is the equipment shift coefficient, which is defined as the ratio of the sum of machine shifts during the day to the total number of jobs. Increasing the shift ratio of fixed assets at an enterprise is an important source of growth in production volume and increasing the efficiency of use of fixed assets. In economic practice, the shift coefficient for the use of machinery and equipment is defined as the ratio of the number of machine shifts worked

per day with equipment, to the total amount of installed equipment according to the formula:

Kcm = MS / KO, where

Kcm – shift coefficient of equipment use;

MS – the sum of machine shifts actually worked per day;

KO – total number of installed equipment.

The main direction of increasing the efficiency of equipment use is improving its structure and increasing the degree of power utilization. It is important to eliminate the relative excess of equipment, which affects the economic performance of the enterprise.

An indicator of the extensive use of fixed assets is the amount of intra-shift downtime of equipment, related to the planned fund of its operating time. The main reasons for intra-shift equipment downtime are: low level organization of production, lack of timely loading of workers, malfunction of equipment, etc. To eliminate this shortcoming, it is necessary, first of all, to improve the organization of production, establish accounting and control of equipment operation.

Increasing the shift ratio is the most important indicator of the extensive utilization of fixed assets.

Indicators of the use of production space and construction are important. Their rational use makes it possible to obtain an increase in output without capital construction and thereby reduces the size of the required investments. At the same time, time is gained, since it is possible to organize production in the released production areas much faster than carrying out new construction. Among the indicators for the use of production space are: the coefficient of extensive and intensive use of production space; volume of products from 1m² of production space. The use of facilities is assessed based on production characteristics

objects, usually their capacity or capacity (water towers, bunkers, reservoirs and cisterns, etc.).

To determine the degree of use of fixed assets at enterprises, general indicators are used. The most important of them is the capital productivity of fixed assets. This indicator is defined as the ratio of the cost of products produced per year to the average annual cost of fixed assets. Capital productivity shows what the total return on the use of each ruble invested in fixed production assets is, i.e., how effective this investment is. The most important areas for increasing capital productivity:

Improving the structure of fixed assets, increasing the proportion of their active part to the optimal value, rational ratio various types equipment;

Increasing the shift ratio of equipment in the divisions of the enterprise;

Intensification of production processes through the introduction of new technologies, machines and equipment;

Improving working conditions and conditions, taking into account production aesthetics;

Creation of favorable social conditions;

Improving the organization of production and labor.

Another general indicator is capital intensity, which is calculated as the ratio of the cost of fixed production assets to the volume of output using the following formula:

Fe = Fosn / Vpr, where

Fe – capital intensity;

Phosn – cost of fixed production assets, rub.;

Vpr – production volume, rub.

The capital intensity indicator is the inverse of the capital productivity indicator. Capital intensity determines the required amount of fixed assets to produce a given volume of products for a long-term period. If the volume of marketable products for the future period changes, then a calculation is made of the future need for fixed production assets (Table 1).

Table 1.

Calculation of the size of fixed production assets

in terms of capital intensity

(in conventional figures)

No.	Indicators	Unit	This year	Promising year
1	Commercial products	thousand roubles.	40 000	45 000
2	Cost of fixed production assets (average annual)	thousand roubles.	16 000	18 000
3	Capital intensity for commercial products	rub.	0,40	0,40

Along with the capital productivity indicator, the level of use of fixed assets is significantly influenced by the profitability indicator, or more precisely, the rate of return. Profitability is calculated as the ratio of profit to enterprise costs (cost). At the same time, the efficiency of using production assets is not taken into account. The second option involves calculating profitability as the ratio of profit to the cost of means of production (fixed assets and working capital).

For a comprehensive assessment of the efficiency of using fixed assets, a system of indicators is used, including indicators of extensive (use of fixed assets over time) and intensive use (output per unit of fixed assets), as well as generalized indicators (capital productivity, capital intensity and profitability by assets).

CHAPTER 2. ASSESSMENT OF THE FIXED PRODUCTION FACILITIES OF THE ENTERPRISE "URENGOYGAZAVTOMATIZATION"

2.1. Composition and structure of the enterprise's fixed assets

The department was created in accordance with letter No. VCh - 376 dated June 26, 1985, on the basis of order No. 352 of June 12, 1985 and order of PA Urengoygazprom No. 930 of October 30, 1985.

Management is a separate division of the Company without rights legal entity, has an unfinished balance sheet with an unfinished financial result. The Department acts in civil circulation on behalf and in the interests of the Company, has independence in the implementation of its economic activity within the limits determined by decisions of the Company’s administration. The rights and obligations of the Department and its employees are implemented in accordance with the Charter of Urengoygazprom LLC.

The management includes:

Department automated systems management – main task is the collection and processing of information from automated control systems, development and implementation software automated control systems, development of software systems for financial and economic activities of enterprises, accounting, personnel management.

The electronic equipment operation and repair shop provides reliable operation systems fire alarm and alerts, high-quality implementation Maintenance and repair of special and household equipment.

Instrumentation and automation repair area - the main activity of the area is repair, calibration and testing of measuring instruments, which ensures the reliability of the readings, and, therefore, the correct, high-quality conduct of technological processes of gas production and treatment.

Operation and repair workshop of automated process control systems - workshop specialists are engaged in setting up, maintaining and repairing complexes technical means working in gas fields.

The main goal of the Directorate’s activities is to ensure the implementation of the technical policy of UGP LLC in terms of telemechanization and automation of production processes, automated production control systems in the branches of the Company and ensuring their reliable operation.

The main management tasks are:

1. Implementation of plans established by the association for the implementation, development and operation of automated process control systems at the fields of the Urengoy gas condensate field.

2. Carrying out maintenance and repair of a complex of technical means of the industrial control system of the gas treatment plant, carrying out major repairs of instrumentation and automation equipment.

3. Implementation, development, maintenance and operation of automated production management systems of the association and all subsystems of its structural units.

4. Repair and maintenance of fire alarm systems of the association's divisions.

The main activities of the Department are:

Maintenance, repair, adjustment of a complex of technical means of automated process control systems of the Company's branches, computer and office equipment, household, medical, special and other equipment; repair, calibration, submission for departmental and state verification of instrumentation and automation equipment; maintenance, repair of fire alarm systems of the Company's branches;

Maintenance, repair of local control systems, interlocks, protections, alarms, including ventilation systems branches of the Company;

Development, adjustment and maintenance of software for automated process control systems, implementation of software for automated workplaces of specialists, training of specialists to work on implemented tasks; a set of works on administering local computer networks, maintaining databases and directories, centralized processing of large-scale calculation tasks (salaries, geological, etc.);

Accounting structure:

Job responsibilities of the chief accountant.

The main function of the head of the accounting and control group is: management of the development and implementation of measures aimed at maintaining financial discipline.

In accordance with the main function, the head of the accounting and control group performs the following duties:

· organizes accounting of incoming funds, merchandise material assets and fixed assets, controls the timely reflection in the accounting accounts of transactions related to their movement, monitors the accounting of production and distribution costs, carries out cost estimates, performs work related to the results of the economic and financial activities of the enterprise, as well as financial, settlement and credit operations .

· provides control over: legality, timeliness and correctness of documents execution; drawing up economically sound reporting calculations of the cost of work (services) performed; calculations for wages with management employees; correct calculation and transfer of taxes and fees to the federal, regional and local budgets, insurance premiums.

· participates in conducting an economic analysis of economic and financial activities based on financial statements and reporting data in order to identify on-farm reserves, eliminate losses and unproductive costs.

· takes measures to prevent shortages, illegal spending of funds and inventory items, violations of financial and economic legislation.

· Participates in the preparation of documents on shortages, thefts of funds and inventory items.

· works to ensure strict compliance with staff, financial and cash discipline, estimates of administrative, economic and other expenses, the legality of writing off shortages, accounts receivable and other losses from accounting accounts, the safety of accounting documents, their execution and delivery in the prescribed manner to the archive.

· participates in the development and implementation of progressive forms and methods of accounting based on the use of modern computer technology.

· ensures the preparation of operational reports, presentation of accounting and statistical reporting in the prescribed manner.

· exercises control over compliance with the procedure for preparing primary documents, settlements and payment obligations, spending the wage fund, conducting an inventory of fixed assets, inventory and cash.

· provides control over the development and accounting of funds spent by the department on the implementation of the plan for improving working conditions and sanitary and health measures for labor protection

The chief accountant must know:

· accounting legislation, civil law, financial and tax legislation;

· structure of the enterprise, strategy and prospects for its development;

· the procedure for registering transactions and organizing document flow for accounting areas;

· forms and procedure for financial settlements;

· the procedure for acceptance, capitalization, storage and expenditure of funds, inventory and other valuables;

· methods of economic analysis of the economic and financial activities of an enterprise;

· rules for settlements with debtors and creditors;

· taxation conditions for legal entities and individuals;

· rules for conducting inspections and documentary audits;

· procedure and deadlines for submitting financial statements;

· economics, organization of production, labor and management;

· labor legislation.

The chief accountant has the right:

· sign (together with the manager) accounting reports, balance sheets, statistical reports, documents serving as the basis for the receipt and issuance of funds, inventory and other valuables;

· demand from all departments and services regarding the procedure for processing transactions and submitting the necessary documents and information to the accounting department;

· coordinate the appointment, relocation and dismissal of materially responsible persons;

· review and endorse contracts and agreements concluded by the department for the receipt or release of inventory and for the performance of work and services, as well as orders and instructions on the establishment of official salaries, salary allowances, and bonuses for employees;

· distribute responsibilities among employees of the accounting and control group and require them to perform them in a timely and high-quality manner;

· provide the manager with proposals to impose penalties on persons who have committed poor-quality execution and preparation of documents, untimely transfer of them for reflection in accounting and reporting accounts;

Responsibilities of the chief accountant:

Full responsibility for the quality, legality and timeliness of fulfillment of assigned job description tasks and functions are borne by the head of the accounting and control group.

Accounting policy of the enterprise.

Accounting policy - is being developed in order to establish a uniform approach, guided by the Federal Law “On Accounting”, the Accounting Regulations “Accounting Policy of the Organization” PBU 1/98, approved by Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n, the Chart of Accounts and Instructions on its use, approved by the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

Accounting in Urengoygazprom LLC and its branches is maintained by the accounting department as a separate structural unit headed by the chief accountant.

The Company and its branches document their business transactions with supporting documents drawn up according to the forms contained in the albums of unified forms of primary accounting documentation.

The Company independently develops and approves document forms for internal accounting reporting.

Primary accounting documents may contain additional details in order to obtain the necessary information for management, financial and tax accounting.

The Company and its branches keep accounting records of property, fixed assets, liabilities and business transactions in rubles and kopecks.

The Company and its branches use a journal-order form of accounting using an automated control system, which takes into account the specifics of their production activities.

The Company and its branches apply a working Chart of Accounts, developed in accordance with the Regulations and Chart of Accounts approved by the Ministry of Finance of Russia.

Inventory in the company and its branches is carried out:

· unfinished production costs and finished products – monthly (removal of balances).

Branches represent financial statements to the Company for the preparation of consolidated financial statements according to the forms approved by OAO Gazprom.

The Company and its branches prepare and submit financial statements in thousands of rubles.

Fixed assets include assets that meet the requirements of the Regulations on fixed assets, accepted for accounting in the prescribed manner from the moment they are put into operation and the transfer of documents for registration of ownership of real estate objects. Term beneficial use OS objects are determined by the company and its branches by their types, according to the classifier of fixed assets.

The Company and its branches use the straight-line method of calculating depreciation based on the established periods of their useful life.

Roads for industrial purposes are depreciated in the manner established for fixed assets.

OS objects costing no more than 2,000 rubles per unit, as well as books and brochures not intended for a technical library, are allowed to be written off as production costs as they are released into production or operation.

Revaluation of fixed assets is carried out in accordance with the procedure established by the state, as well as by OJSC Gazprom.

The Company and its branches establish a useful life of 20 years for each type of depreciable intangible assets upon registration. For all types of depreciable intangible assets, the linear method of calculating depreciation is used by accumulating the corresponding amounts in account 05 “Depreciation of intangible assets” (except for goodwill and organizational expenses, which are written off using the method of reducing the original cost).

Materials, when they are registered, are assessed in the amount of the actual costs of their acquisition.

When receiving materials and registering them, account 15 “Procurement and acquisition of material assets” does not apply.

Materials are assessed upon disposal using the average cost method.

Finished products are valued at reduced production costs. Upon disposal, finished products are valued using the average cost method. Goods purchased for resale upon registration are valued at the cost of their acquisition, but excluding the costs of their delivery (including loading and unloading). Upon disposal, they are valued using the average cost method.

The objectives of analyzing the use of fixed production assets at an enterprise are: studying the composition and dynamics of fixed assets, the technical condition and rate of renewal of their active part (working machines, equipment, vehicles), technical re-equipment and reconstruction of the enterprise, the introduction of new equipment, modernization and replacement of obsolete equipment equipment.

Table 1 presents an analysis of the availability, movement and structure of fixed assets of the Urengoygazavtomatizatsiya management as of 2003.

Table 1

Availability, movement and structure of fixed assets of management of Urengoygazavtomatizatsiya

Group of fixed assets	Availability at the beginning of 2003		Received for		Dropped out in 2003		Availability at the end of the year
Group of fixed assets	thousand roubles	Ud. weight,%	thousand roubles.	Ud. weight,%	thousand roubles.		thousand roubles.
Active part: Transport Tools Production equipment Strength and work items Measuring and regulating items Computer Engineering			Including new ones:
Passive part: Facilities Transfer devices					-	-
Total:	16448	100	4206	100	299	100	20355	100

The structure of fixed assets of the Urengoygazavtomatizatsiya management is presented in Figure 1.

Rice. 1. Structure of fixed assets of management of Urengoygazavtomatizatsiya

Analysis of the availability and movement of fixed assets for 2003. showed that during the reporting period there were changes in the availability and structure of fixed assets of management. The cost of fixed assets increased by 3907 thousand rubles. including the active part for 3555 thousand rubles. due to the introduction of new computer technology, more modern and more functional equipment. The share of the active part of fixed assets in the total amount of fixed assets increased by 4.86%, respectively, the share of the passive part decreased by 4.86%.

2.2. Calculation and analysis of indicators of the condition of fixed assets.

When studying the composition of the enterprise’s property great importance is paid to the state of fixed assets in terms of their technical level, productivity, and economic efficiency.

For this, the following indicators are calculated:

1. Fixed asset receipt ratio (Kp):

K p = (st of received fixed assets for the period/st of fixed assets at the end of the period) * 100%

K p = 4206/20355*100%=20.66%

The share of received fixed assets in their total value at the end of the reporting period is 20.66%

2. Renewal coefficient (Kobn.), characterizing the share of new funds in their total value at the end of the reporting period:

FVP – the initial cost of newly introduced fixed assets for the analyzed period,

Fpkg - the cost of fixed assets at the end of the same period.

To obn = 2808/20355*100%=13.79%

The share of new funds in the total value at the end of the reporting period is 13.79%.

3. The retirement ratio (Q) characterizes the share of retired funds in their total value at the beginning of the reporting period.

Fselect. – the cost of retired fixed assets for the analyzed period,

Fpkg. - the cost of fixed assets at the beginning of the analyzed period.

To select = 299/16448*100%=1.82%

The cost of retired fixed assets in the total cost of fixed assets amounted to 1.82%.

Comparing the coefficients of renewal and disposal of fixed assets, we can conclude: the renewal coefficient (13.79%) significantly exceeds the coefficient of retirement of fixed assets (1.82%), which indicates that the company is undergoing a process of updating fixed assets.

4. The equipment load factor characterizes the share of the operating active part of the funds in their total value:

K zag = 14353/20355*100% = 70.51%

The share of the current active part of the funds in the total value of fixed assets is 70.51%

Based on the results of indicators of the technical condition of the fixed management assets of Urengoygazavtomatizatsiya, it can be concluded that the active part of the fixed management assets is not used fully enough.

To generalize the efficiency of using fixed assets, indicators of capital productivity and capital intensity are used.

Capital productivity characterizes the ratio of the cost of produced or products sold after deducting VAT and excise taxes to the average annual cost of fixed production assets. An increase in capital productivity makes it possible to reduce the volume of accumulation and, accordingly, increase the share of the consumption fund. Increasing capital productivity contributes to improving the structure of fixed assets, increasing the proportion of their active part to an optimal value with the establishment of a rational ratio of various types of equipment. Capital productivity is calculated using the formula:

where VP is the cost of manufactured products;

OPFsrg. - average annual cost of fixed assets.

Capital intensity is the inverse indicator of capital productivity, characterizing the ratio of the cost of fixed production assets to the volume of output, calculated by the formula:

→ Fo base =24759/13870=1.78 (rub)

Fo report =26339/14666=1.79 (rub)

Fe base =13870/24759=0.56 (rub)

Fe report =14666/26339=0.56 (rub)

Return on assets of the active part of the OPF:

Foakt base =24759/11792=2.1 (rub)

Foact report =26339/12576=2.09 (rub)

Specific gravity, active part coefficient:

Udact base =11792/13870=0.85

Udact report =12576/14666=0.86

The initial data for analyzing the efficiency of using fixed management assets are presented in Table 2 (2003), 3 (2004).

table 2

Data for analyzing the efficiency of using fixed assets of management of Urengoygazavtomatizatsiya for 2003.

Indicators	Base period, 2003	Reporting period, 2003	Deviations
Indicators	Base period, 2003	Reporting period, 2003	(+;-)	%
	24759	26339	+1580	106
	13870	14666	+1108	106
Including
active part, thousand rubles		12576	+784	106,6
	0,85	0,86	+0,01	101,2
Capital productivity of OPF, rub.	1,78	1,79	+0,01	105
	2,1	2,09	-0,01	99,5
Capital intensity of open pension fund, rub.	0,56	0,56	0	0
Capital-labor ratio, rub/person.	40,8	43,5		106

Based on the data in Table 2, the following conclusions can be drawn:

Table 3.

Data for analyzing the efficiency of using fixed assets of management of Urengoygazavtomatizatsiya for 2004.

Indicators	Base period, 2004	Reporting period, 2004	Deviations
Indicators	Base period, 2004	Reporting period, 2004	(+;-)	%
Volume of production, thousand rubles.	29873	32418	+2545	108,5
Average annual value of OPF, total thousand rubles.	15856	17242	+1386	108,7
Including
active part, thousand rubles	12528	13943	+1415	111,3
Specific gravity, coefficient, of the active part of the OPF	0,79	0,8	+0,01	101,3
Capital productivity of OPF, rub.	1,88	1,88	0	100
Capital productivity of the active part of the general public fund, rub.	2,38	2,33	-0,05	97,9
Capital intensity of open pension fund, rub.	0,53	0,53	0	100
Capital-labor ratio, rub/person.	45,2	49,7	+4,5	101,1

Based on the data in Table 3, the following conclusions can be drawn:

The capital intensity of general public funds in the reporting period did not change compared to the base period, therefore, this means that the need for general public funds did not change during the period.

Calculation of the impact of the efficiency of use of PF on the volume of products produced is carried out as follows:

O=Foakt*Udakt*Fsr

Change in production volume due to changes in capital productivity of the active part of the PF:

∆Ofo act = (Foakt report – Foakt base)*Udakt f *Fsr f

Change in production volume due to a change in the share of the active part in the total cost of the PF:

∆Oud act =Foakt bases *(Udact report – Udact bases)*Fsr f

Change in production volume due to changes in the average cost of the fixed assets:

∆Of av =Foakt bases *Udakt bases *(Fsr report – Fsr bases)

→ ∆Ofo act =(2.09-2.1)*0.86*14666=-126.13 (rub)

∆Oud act =2.1*(0.86-0.85)*14666=307.98 (rub)

∆Of av =2.1*0.85*(14666 – 13870)=1420.8 (rub)

Sum of factors: 1420.8+307.98-126.13=1580 rub.

As a result of studying the influence of the efficiency of using PF on the volume of products produced, the following conclusions can be drawn:

The volume of products produced in the reporting period compared to the base period increased by 1,580 rubles in terms of efficiency indicators.

The volume of production decreased due to a decrease in capital productivity of the share of the active part of fixed assets by 126.13 rubles.

The volume of production increased by 307.98 rubles due to an increase in the average annual value of fixed assets.

The volume of manufactured products increased by 1420.8 rubles. due to an increase in the average cost of fixed assets.

2.3. Ways to improve the use of fixed assets and production capacities at the Urengoygazavtomatizatsiya LLC enterprise.

The main ways to improve the use of fixed production assets at the Urengoygazavtomatizatsiya LLC enterprise are as follows:

An example of intensive use of fixed assets is the operation of drilling equipment in forced modes, since a greater volume of penetration is achieved in the same period of time. The intensive way of improving the use of fixed assets is more effective than the extensive one, since in order to maximize the use of equipment power it is necessary to modernize it, constantly improve it and develop new, more productive designs.

More intensive use of drilling equipment is achieved by using advanced drilling equipment and technology, and the integrated use of technical means that meet geological requirements.

In gas, an increase in well productivity is achieved by using new methods of influencing the formation and the bottom-hole zone, improving operating methods and equipment for oil and gas production, maintaining optimal technological regimes for field development, simultaneous exploitation of two or more formations with one well, reducing gas losses during production and transportation.

An increase in the daily productivity of installations is achieved annually as a result of improving the technological regime, improving the quality of raw materials and the rhythm of their deliveries, improving automation schemes, etc. However, analysis of the work technological installations showed insufficient stability of this process. The coefficient of variation of the daily output of many installations ranges from 8 to 15%.

This situation may arise if the rhythm of the supply of raw materials is disrupted, its quality deviates from the norms, a violation of intra-plant proportionality in the capacities of technological installations connected in series technological scheme. The elimination of these shortcomings can ensure the use of the equipment.

Correct determination of equipment capabilities is of great importance for improving the intensive use of process plants.

3. Technical re-equipment and reconstruction of the enterprise and individual technological installations. The technical re-equipment of existing enterprises is aimed at increasing the technical level of individual production areas and technological installations. It means the introduction of new equipment and technology, mechanization and automation of production processes, modernization and replacement of outdated, physically worn-out equipment with new, more productive ones. Reconstruction is a partial re-equipment of production and replacement of obsolete and physically worn-out equipment. The main result of technical re-equipment and reconstruction is an increase in the technical level of production in both the main and auxiliary industries. Increasing the technical level of production helps to improve the quality of products in overall output, increase the yield of target products, increase capital productivity and labor productivity, and reduce production costs.

Thus, as a result of the reconstruction of catalytic cracking units, an increase in the yield of target products was ensured by 20%, and a reduction in production costs by 16%.

The practice of the enterprise shows that during the operation of technological installations, bottlenecks are discovered: some of the equipment has less power than all the rest, similar disproportions arise between the main and auxiliary production.

Technical re-equipment and reconstruction make it possible to eliminate imbalances that sometimes arise in the capacity of certain types of equipment or main and auxiliary production.

Technical re-equipment and reconstruction were the main directions of industry development (80% of the created funds were introduced at existing enterprises). This made it possible to significantly improve the production structure, ensuring rapid growth in product output (high-octane gasoline, lubricating oils with additives, etc.). Ultimately, the material consumption of products was reduced by 2.6%, and labor productivity increased by 18.4%.

4. Increasing the selection of target products from raw materials. The production capacity of technological installations is determined, as a rule, by the volume of processed raw materials. However, the purpose of technological installations is the production of target products. The latter depends on the quantity and degree of use of raw materials. Therefore, increasing the selection of target products from potential content will ensure an increase in production at the same production capacity and, therefore, increase capital productivity.

5. Consolidation of capacities, combination of technological processes, centralization repair work, as well as the centralization of other auxiliary facilities - all this can be ensured when designing new factories and technological installations.

Currently, powerful high-performance installations of the main processes - ELOU and AVT - are mainly being built. The introduction of powerful secondary processes is carried out more slowly, therefore creating additional imbalances between separate processes, holding them back efficient use.

6. Reducing the construction time and development of the design capacity of technological installations. Extended deadlines for commissioning installations can lead to the wasting of large capital investments and to a decrease in the utilization of fixed assets.

Lengthening the construction time of individual technological installations and the slow development of design capacities can lead to a shortage of products and imbalances both within and in related industries.

7. Elimination of excess equipment and excess reserves of reserve equipment. Previously, this was associated with the payment of funds, but now this measure can be explained by the law of diminishing returns, that is, a situation when successive equal increases in fixed assets are added to those already available above a certain level of their use, and the increase in output is reduced

CONCLUSION.

According to their purpose and scope of application, fixed assets are divided into production fixed assets and non-productive fixed assets.

Production fixed assets of the main activity, which function in the production process, are constantly involved in it, wear out gradually, transferring their value to the finished product. They are replenished through capital investments.

Fixed production assets are a set of means of labor that function in the sphere of material production in an unchanged natural form for a long time and transfer their value to the newly created product in parts, as they wear out over a series of circuits.

Fixed assets of enterprises accounted for in monetary terms are fixed assets. The monetary valuation of fixed assets is reflected in accounting at initial, replacement, full and residual values.

Depreciation is a method of including, piecemeal, the cost of fixed assets (over their service life) in the costs of production products and then using these funds to replace consumed fixed assets.

Except linear method non-linear depreciation methods are used in practice. The use of these methods makes it possible to reimburse a large part (up to 60-75%) of the cost of PF already in the first half of their use. In the second half of the asset's service life, the amount of depreciation calculated using non-linear methods decreases. Non-linear depreciation methods are often called accelerated depreciation methods, calculated using non-linear methods, decreases. Non-linear depreciation methods are often called accelerated depreciation methods. The most typical of them are the sum of numbers method and the methods of arithmetic and geometric progression (for example, degressive and progressive methods).

An assessment of the main production assets of the Urengoygazavtomatizatsiya enterprise was carried out. An analysis of the use of fixed assets at the Urengoygazavtomatizatsiya enterprise for 2003 and 2004 was also carried out.

Based on data for 2003. the following conclusions can be drawn:

The volume of production in the reporting period increased by 1,580 rubles compared to the base period, and accordingly by 6%.

The average annual value of OPF in the reporting period increased by 1,180 rubles, or 6%, compared to the base period, including the active part of OPF by 784 rubles, which corresponds to 6%.

The share of the active part of OPF in the total cost of OPF in the reporting period increased by 1.2% compared to the base period.

The capital productivity of the general fund in the reporting period increased by 0.01 ruble compared to the base period, which corresponds to 5% and means an increase in the efficiency of using the general fund.

The capital productivity of the active part of OPF in the reporting period compared to the base period decreased by 0.01 ruble, which corresponds to 0.5%.

The capital-labor ratio in the reporting period increased by 2.7 rubles/person compared to the base period, which corresponds to 6%.

Based on data for 2004. the following conclusions can be drawn:

The volume of production in the reporting period increased by 2545 rubles compared to the base period, and accordingly by 8.5%.

The average annual value of OPF in the reporting period increased by 1,386 rubles, or 8.7%, compared to the base period, including the active part of OPF by 1,415 rubles, which corresponds to 11.3%.

The share of the active part of OPF in the total cost of OPF in the reporting period increased by 1.3% compared to the base period.

The capital productivity of the open pension fund in the reporting period remained unchanged compared to the base period.

The capital productivity of the active part of OPF in the reporting period compared to the base period decreased by 0.05 rubles, which corresponds to 2.5%.

The capital-labor ratio in the reporting period increased by 4.5 rubles/person compared to the base period, which corresponds to 1.1%.

For more efficient use of fixed assets, the following ways are proposed:

1. Intensive path. It leads to the production of a larger volume of products per unit of time using the same equipment due to more complete use of its capacities.

2. Technical re-equipment and reconstruction of the enterprise and individual technological installations.

3. Increasing the selection of target products from raw materials.

4. Consolidation of capacities, combination of technological processes, centralization of repair work, as well as centralization of other auxiliary facilities.

5. Reducing the construction time and development of the design capacities of technological installations.

6. Elimination of excess equipment and excess reserves of reserve equipment.

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Introduction

Theoretical aspects analysis of fixed assets

1.1 Concept, meaning and classification of fixed assets

1.2 Valuation, depreciation and amortization of fixed assets

1.3 Indicators of use of fixed assets

2 Organizational and economic characteristics of SEC “Dzharlinsky”

3 Analysis of the provision of fixed assets and the efficiency of their use in the Dzharlinsky SEC

3.1 Analysis of the composition and structure of fixed assets

3.2 Analysis of the movement and condition of fixed assets

3.3 Analysis of the efficiency of use of fixed assets

Conclusions and offers

Bibliography

Applications

Introduction

The most important integral part national wealth, the most important element The economic potential of the country is represented by fixed assets (fixed capital). Objects of fixed assets form the basis of any production, in the process of which products are created, services are provided and work is performed. Fixed assets occupy the main share in the total amount of fixed capital of an economic entity. The final results of the activity of an economic entity largely depend on their quantity, cost, quality condition, and efficiency of use. The condition, nature of reproduction and level of use of fixed assets are the most important aspect of analytical work, since fixed capital is the material expression of the scientific and technical process - the main factor in increasing production efficiency. Therefore, the study of the efficiency of use of fixed assets is of current importance.

Purpose course work is an analysis of the provision of fixed assets and the efficiency of their use.

The object of the study is the agricultural production complex "Dzharlinsky".

The subject of the study is the security and efficiency of use of fixed assets of the Dzharlinsky SEC.

Based on the goal, the following tasks are defined:

consider the concept, meaning and classification of fixed assets;

consider types of valuation, depreciation and amortization of fixed assets;

3. analyze the indicators of use of the enterprise’s fixed assets;

4. analyze the security and efficiency of use of the enterprise's fixed assets.

The methodological basis of the study was scientific and educational literature.

1 Theoretical aspects of the analysis of fixed assets

1.1 Concept, meaning and classification of fixed assets

Fixed assets are the most significant component of the enterprise's property and its non-current assets.

Fixed assets are fixed assets expressed in value terms.

Fixed assets- these are means of labor that repeatedly participate in the production process, while maintaining their natural form, and their cost is transferred to manufactured products in parts as they wear out. These include: buildings, structures, various machines and equipment, instruments and instruments, land owned enterprises, on-farm roads and other fixed assets.

By functional significance, fixed assets for production and non-production. TO production fixed assets These include those means of labor that are directly involved in the production process (machines, equipment, etc.), create conditions for its normal implementation (industrial buildings, structures, etc.) and serve for storing and moving objects.

Non-production fixed assets- these are fixed assets that are not directly involved in the production process (residential buildings, kindergartens, schools, etc.), but are managed by industrial enterprises.

Based on ownership, fixed assets are divided into owned and leased.

Basic production assets, depending on the degree of their impact on the subject of labor, are divided into active and passive.

TO active also include funds that, in the production process, directly influence the subject of labor, modifying it (machines and equipment, measuring and adjusting instruments, vehicles).

All other fixed assets can be classified as passive , since they do not directly affect the subject of labor, but create the necessary conditions for the normal flow of the production process (buildings, structures, etc.).

There are production (type), technological and age structure of fixed assets.

Under production structure is understood as the ratio of various groups of fixed production assets (FPF) by material composition in their total average annual value.

The most important indicator of the production structure of OPF is the share of the active part in their total cost. This is due to the fact that the volume of output, production capacity and other economic indicators of the enterprise largely depend on the size of the active part of the general operating fund.

Technological structure OPF characterizes their distribution over structural divisions enterprises as a percentage of their total value. In a “narrow” plan, the technological structure can be presented as the share of dump trucks in total number vehicles available at the enterprise.

Age structure OPF characterizes the distribution by age groups (up to 5 years; from 5 years to 10 years; from 10 to 15 years; from 15 to 20 years; over 20 years). Average age equipment is calculated as a weighted average.

The main task at the enterprise should be to prevent excessive aging of the OPF, since the results of the enterprise depend on this.

Figure 1.1 - Classification of fixed assets (funds)

1.2 Valuation, depreciation and amortization of fixed assets

In the management of fixed assets, a differentiated system of valuations is used, which is determined by the target setting for measuring the value of fixed capital: for internal production activities and evaluation of results, for calculating depreciation and calculating taxes, sales and rentals, collateral transactions, etc. Basic views valuations of fixed assets are based on the initial, replacement cost.

The full initial cost of fixed assets is the sum of actual costs in current prices for the acquisition or creation of means of labor: construction of buildings and structures, purchase, transportation, installation and installation of machinery and equipment, etc. Costs include amounts paid to suppliers or construction organizations provided for in contracts, government and customs and commission services, non-refundable taxes and other payments related to the acquisition or construction of fixed assets. The initial cost does not include reimbursed taxes (value added, etc.), as well as general business expenses, except for those directly used for the purchase of labor. At the full initial cost of fixed assets, fixed assets are accepted into the accounting report of the enterprise, and it remains unchanged throughout the entire service life of the means of labor and is revised when revaluing fixed assets or is clarified during modernization, reconstruction or major repairs.

Replacement cost expresses an assessment of the reproduction of fixed assets in modern conditions at the time of revaluation. It reflects the costs of acquiring and creating revalued objects in prices, tariffs and other standards in force on the established date.

The full replacement cost is the sum of the estimated costs for the acquisition or construction of new means of labor, similar to those being revalued.

The residual value of fixed assets is the difference between the full original (full replacement cost) and accrued depreciation, i.e. This monetary value the cost of the means of labor not transferred to manufactured products, to specific date. Residual value allows you to judge the degree of wear and tear of labor equipment and plan their renewal and repair. When carrying out revaluations of funds, the amount of accrued depreciation for each unit of means of labor is simultaneously clarified.

Fixed assets serve for several years and are subject to replacement only as they become physically or morally worn out.

With physical wear and tear, fixed assets lose their use value, i.e., deterioration of technical, economic and social characteristics under the influence of the labor process, natural forces, and also due to their non-use. With a significant share of obsolete fixed assets, the economy suffers significant losses: firstly, the aging of buildings, structures and equipment requires increased investment in capital repairs to maintain them in working order; secondly, old technology often worsens the quality of products and services and, due to technical backwardness, unprofitable production occurs1.

Obsolescence is characterized, first of all, by the fact that it occurs before physical wear and tear, i.e. fixed assets can still be physically used, but they are no longer economically efficient. Obsolescence comes in two types (forms). Obsolescence of the first type means the loss of part of the value of machines without corresponding physical wear and tear as a result of cheaper production of these machines under new conditions (using the achievements of scientific and technological progress in production).

Obsolescence here is caused by a decrease in the cost of producing similar machines of the same design. Obsolescence of the first type is associated not with the service life of equipment, not with the degree of its physical wear and tear, but with the pace of technical progress, leading to a reduction in the cost of manufacturing products due to an increase in labor productivity in the industry producing new fixed assets.

Depreciation is the process of gradually transferring the value of fixed assets to finished products. After the sale of products, part of the amount of money corresponding to the transferred value of fixed assets goes to the depreciation fund, in which funds are accumulated to an amount approximately corresponding to the original cost of fixed assets (minus their depreciation). The depreciation fund (the amount of accumulated money) is used to purchase new material elements of fixed assets to replace worn-out ones, i.e., fixed assets are restored. The amount of cost transferred to products according to accounting estimates is determined by: firstly, the initial cost of fixed assets (the higher the initial cost, the greater the transferred amount of the cost of fixed assets); secondly, the standard service life of buildings, structures, machinery and equipment; thirdly, the industry specifics of production. In some industries, the share of depreciation in production costs is higher, while in others it is lower.

Calculation of depreciation charges can be made using linear (uniform) and non-linear methods. With the straight-line method, the annual amount of depreciation is accrued evenly over the years and is determined based on the original cost of fixed assets. The disadvantage of this method is that during the service life of the equipment there are downtimes, breakdowns and incomplete loading per shift. This leads to the fact that in real production equipment wears out unevenly over time. In addition, this method does not take into account the obsolescence of fixed assets, which reduces the cost of manufactured machines or reduces their use value due to the introduction of new, more efficient machines and equipment. This causes early, i.e. before the end of physical wear and tear, retirement of obsolete equipment and leads to its under-depreciation.

In addition to the linear method, nonlinear depreciation methods are used in practice. The use of these methods makes it possible to reimburse a large part (up to 60-75%) of the cost of fixed assets already in the first half of their life. In the second half of the service life of fixed assets, the amount of depreciation calculated using non-linear methods decreases. Non-linear depreciation methods are often called accelerated depreciation methods. The most typical of them are the sum of numbers method and the methods of arithmetic and geometric progression (for example, degressive and progressive methods). Other non-linear depreciation methods are also used:

reducing balance method;

method of writing off the cost by the sum of the numbers of years of use;

a method of writing off cost in proportion to the volume of production.

1.3 Indicators of use of fixed assets

To characterize and use fixed capital, a system of generalizing, cost, relative and natural indicators is used. In conditions market economy The most general indicator characterizing the efficiency of an enterprise is considered to be return on capital - the ratio of profit to the advanced average annual cost of fixed and working capital. This indicator can be determined in relation to fixed assets and compiled over time.

General indicators of the level of use of fixed capital include capital productivity and capital intensity. Capital productivity expresses the ratio of the cost of products manufactured per year (or other period of time) to the average annual cost of fixed production assets. This indicator can be calculated based on sales volume, products sold or shipped. Capital intensity is the reciprocal of capital productivity; it expresses the ratio of the value of fixed assets to the volume of production.

Capital productivity shows how much output is obtained from each ruble of operating fixed capital; the capital intensity indicator reflects the value of fixed assets required to obtain a given volume of output. Indicators of capital productivity (capital productivity) are used mainly to analyze the level of use of existing funds, and the capital intensity indicator is mainly used to plan the need for fixed assets and capital investments in long-term planning or the development of new projects.

Among other indicators of the efficiency of using fixed assets in the practice of enterprises, the most often used are the shift ratio and the equipment load factor. The first is determined by the ratio of the number of machine shifts worked to the total number of installed equipment.

Equipment load factor is defined as the ratio of machine time costs in machine hours (calculated based on the labor intensity of work performed on this equipment) to the useful operating time of the equipment under the accepted mode of use (two or three shifts). This indicator is widely used in production capacity calculations to synchronize the throughput of different types of equipment.

The achieved level of use of the possible productivity of technological equipment is measured by the coefficient of intensity of use of the machine park, which is determined by the ratio of the actual volume of manufactured products to the installed production capacity of the equipment (throughput).

One of the general indicators characterizing the technical condition of fixed assets is the renewal coefficient. It reflects the intensity of renewal of fixed assets and is calculated as follows:

where Zvved is the cost of newly introduced funds for a certain period;

Zkon - the cost of the PF at the end of the period.

The renewal coefficient is calculated for all fixed assets and for the active part of fixed assets by period. The obtained indicators are compared, which makes it possible to find out at the expense of which part of the fixed assets the renewal takes place for the most part. If the renewal coefficient for the active part is higher than for the fixed assets as a whole, then the renewal at the enterprise is carried out at the expense of the active part, which determines the output and quality of products, which is a positive point, and, therefore, affects the value of capital productivity. Renewal of fixed assets can occur both through the acquisition of new ones and through the modernization of existing ones, which is more preferable, since the materialized labor in structural elements and components that cannot be replaced.

The retirement ratio characterizes the intensity of disposal of fixed assets from production. The retirement rate is determined as a whole for all fixed assets, for the active part and for individual types by period. The change in this indicator for the analyzed period is determined, the reasons for disposal are determined, due to which part it occurs. All other things being equal, a high retirement rate for the active part, compared to all fixed assets, indicates a negative impact on capital productivity.

Similar to the renewal and retirement coefficients, the growth coefficient is analyzed.

2. Organizational and economic characteristics of SEC “Dzharlinsky”

SEC "Dzharlinskoye" is located in the east of the Orenburg region. The enterprise carries out production and economic activities in accordance with the charter of the enterprise.

The farm is located 402 km from the regional center, the central estate is located in the r.ts. Adamovka village, from the nearest railway station Shilda - 41 km. It has a grader road with three farm branches.

The SEC has a cattle farm with 477 heads, of which 156 are beef cows. Pig farm with 156 pigs, including 30 main sows. The number of horses is 34 heads.

General land area The farm area is 43,101 hectares, of which 41,360 hectares are agricultural land. Most of the arable land is occupied by spring grain crops. The current production direction of the farm is the production of grain crops. The farm also produces and sells meat, potatoes and vegetables.

The climate is very arid, with little annual precipitation and a high amount of positive temperatures. The amount of precipitation ranges from 250-300 mm per year. The soils of hayfields and pastures are of low quality; these are highly eroded solonetz-salt-salt-chalk underdeveloped lands, sands, areas unsuitable for mechanized processing. The farm's land use is located in a zone with a sharply continental climate. The main climatic factors that determine the development of agricultural production are characterized by: cold winters - up to -30 degrees, hot summers - up to +25 degrees; a rapid transition from winter to summer, a short spring period; instability and insufficient precipitation.

Insignificant amount and variability of precipitation, heat summer months, short spring, low relative humidity in summer period and other unfavorable climatic conditions oblige all agrotechnical measures to be carried out in a timely manner.

The terrain of the territory is a hilly plain, with a developed network of ravines and gullies. Gullies and gullies cut the territory into a number of small and large inter-gully watersheds with narrow dams and slopes of varying steepness and length. Arable lands are concentrated in the flat areas of inter-ravine watersheds, where the relief conditions create an extremely favorable environment for carrying out mechanized work throughout the entire sown area.

Figure 2.1 - Management structure SPK "Dzharlinsky"

The board consists of a chief accountant, an economist, an agronomist, livestock specialists, and an engineer, who control the work of all departments. The management of current activities is carried out by the chairman, who is subordinate to the board.

Table 2.1 - Composition and location of the farm

INDICATORS	QUANTITY
Distance from the farm, km
To the regional center
To the district center
To the train station
To the grain collection point
To the dairy
To the meat processing plant
Number of settlements
Branches
Industry workshops
Brigade in crop production
Livestock farms, total
Incl. Cattle

As can be seen from the table, the farm has a fairly convenient location: quite close to the elevator - 41 km, from the dairy plant - 2 km, to the railway station - 41 km, to the meat processing plant - 125 km. This is of great importance when delivering products to the state and selling agricultural products to consumers, as well as when providing the farm with seeds, spare parts, equipment, and fuel.

Table 2.2 - Use of land

Area of farmland in 2007 compared to 2005 increased by 844 hectares, incl. arable land on 669 hectares. The level of plowing increased by 1% and amounted to . 31%. The sown area increased significantly by 2090 hectares and the arable land utilization rate increased by 12.3%, which is a positive trend.

Table 2.3 - Dynamics of enterprise size indicators

Table 2.3 shows that revenue from the sale of goods, works, and services increased by 81.2%. This is due to an increase in selling prices and product sales volumes. The average annual number of employees decreased by 20% due to the use of new technologies and automation of the production process. The nominal number of animals increased by 23.8%, because The farm is expanding its activities.

Table 2.4 - Main economic indicators of the enterprise’s activities

The name of indicators				2007 as a percentage of 2005
Sales proceeds, thousand rubles.
Average annual number of employees, people.
incl. workers

Profit (loss) from sales, thousand rubles.
Profitability (+), loss ratio (-) of core activities, %

This table shows that the average annual cost of fixed assets increased by 18.1% due to the acquisition of new machinery and equipment. Sales profit increased more than 3 times due to an increase in product sales volumes and a decrease in production costs. The profitability of core activities also increased, which is a positive trend.

Table 2.5 - Dynamics of production and sales of main types of products

Indicators		2007 as a percentage of 2005

Produced:

Potato
Live weight gain of cattle
Implemented:

Potato
Meat and meat products
Cattle in live weight

Analyzing this table, we can conclude that grain production increased by 44.1%, potato production increased 20 times, and live weight growth increased by 5.4%. This is due to the introduction of high-performance technologies and rational use of resources in order to expand their activities. There is also an increase in the sale of grain by 35.1%, potatoes by 19.5 times, cattle in live weight by 26.6 times. At the same time, there is a decrease in sales of meat and meat products by 17.7%. This indicates that the processing of agricultural products is not sufficiently developed on the farm.

Table 2.6 - Dynamics of business activity indicators

The name of indicators

Average amount of inventories and costs, thousand rubles.
Average cost of property, thousand rubles.
Average amount of equity, thousand rubles.
Average amount of working capital, thousand rubles.
Turnover of total capital in turnover
Working capital turnover: in revolutions
Inventory turnover: in revolutions
Turnover of own funds in turnover

From this table it can be seen that the circulation time of inventories and costs for the analyzed period decreased by 146 days, due to the fact that SEC “Dzharlinsky” sells them for the purpose of making a profit. Working capital turnover also decreased by 146 days, which is a positive trend. The turnover of own funds decreased by 0.4 turnover due to the fact that the enterprise's own capital is actively involved in the production process in order to make a profit.

Table 2.7 - Dynamics of financial stability indicators

(at the end of the year)

The name of indicators				Change from 2007 to 2005 (+,-)
Non-current assets, thousand rubles.
Current assets, thousand rubles.
Cost of property, thousand rubles.
The value of real equity capital, thousand rubles.
Long-term liabilities, thousand rubles.
Short-term liabilities (less deferred income and reserves for future expenses), thousand rubles.
Total sources, thousand rubles
Debt to equity ratio
Provision ratio of own working capital
Financial Independence Ratio
Financial stability ratio

This table shows that the value of non-current assets increased in the reporting year compared to the base year by 10,218 thousand rubles. in connection with the acquisition of fixed assets. The value of real equity capital increased by 12,201 thousand rubles. due to an increase in retained earnings. Long-term liabilities increased significantly, because the farm took out loans and borrowings to purchase agricultural equipment. Short-term liabilities decreased by 7054 thousand rubles. by repaying part of loans and borrowings, reducing accounts payable to suppliers and contractors, taxes and fees.

The ratio of debt to equity capital decreased by 0.25 and amounted to . 0.72. This indicates that the amount of equity capital exceeds borrowed capital, which is a positive point.

The financial independence coefficient shows the share of own working capital in the total amount of financing sources and remains practically unchanged within normal limits throughout the entire analyzed period. The financial stability coefficient shows what part of the assets is financed from sustainable sources and remains normal over the analyzed period.

Table 2.8 - Dynamics of profitability indicators

Continuation of Table 2.8

Cost of goods, products, works and services sold, thousand rubles.
Average annual amount of equity capital, thousand rubles.
Average annual amount of long-term borrowed funds, thousand rubles.
Average annual amount of fixed assets, thousand rubles.
Average annual value of property, thousand rubles.
Return on sales, %
Return on equity, %
Return on permanent capital, %
Capital return, %
Profitability of core activities, %
Economic profitability, %

Profitability indicators are designed to assess the overall effectiveness of investing in an enterprise. These are one of the most important indicators when assessing the activities of an enterprise, which reflect the degree of profitability of the enterprise.

From this table it can be seen that the profitability of sales increased by 84.4% and in 2007 amounted to. 22.5%. This indicator shows how much profit accrues per unit of products sold. The increase in this indicator was due to a more than 3-fold increase in sales profits. This indicates an increase in the efficiency of the enterprise.

Return on equity allows you to determine the efficiency of using capital invested by the owners of the enterprise. Return on equity shows how many monetary units of net profit earned each unit invested by the company's owners. In SEC "Dzharlinsky" this figure increased significantly by 25.2% and amounted to 29.2% in 2007 due to an increase in net profit by 9,660 thousand rubles.

Fund return increased by 19.1%. One of the main factors influencing the capital profitability indicator is the average annual cost of fixed production assets, which in 2007 increased by 18.1% due to their renewal.

The return on permanent capital ratio shows the profitability of using the entire capital of an enterprise that is in its long-term use and is 23.2%. The high value of this indicator is caused by very high profits.

Economic profitability shows the efficiency of using the organization's property and amounted to 16.1% in 2007.

Each return on funds indicator characterizes a separate aspect of the effectiveness of investments, and a comprehensive picture of the profitability of the enterprise is formed.

Table 2.9 - Composition and structure of enterprise employees by category

	Average annual number, people	Changes in the structure in 2007 by 2005 (+,-)

Workers employed in agriculture production
incl. permanent workers
seasonal and temporary workers
employees
of which are managers
specialists
Workers employed in auxiliary industrial enterprises and fisheries
Workers of housing and communal services and cultural institutions
Trade workers and Catering
Workers engaged in self-employed construction

Based on this table, we can conclude that the number of employees is constantly decreasing over the analyzed period. The largest share in the total number of employees is made up of workers engaged in agricultural production - 88.7%, incl. permanent workers and employees - 63.7%. An insignificant share is occupied by workers employed in auxiliary industrial enterprises and crafts - 7.5%, trade and catering workers - 3.3%, workers engaged in self-employed construction - 0.5%. The reduction in the number of employees is associated with automation of the production process and the introduction of new technologies.

3. Analysissecurityfixed assets and the efficiency of their use inSPK "Dzharlinsky"

3.1 Analysis of the composition and structure of fixed assets

The structure of fixed assets is understood as the share of each group of fixed assets in their totality. In the process of analysis, the proportion of the active part of fixed assets directly involved in the production process, and their passive part, which creates material conditions for the production process, is determined. They determine in which direction the structure of funds is changing and whether it corresponds to the production specialization of the economy. The structure of fixed production assets depends on the characteristics of the industry, concentration of production, specialization, size and location of enterprises.

Indicators	Growth rate in %
	2006 by 2005	2007 by 2006	2007 by 2005

Facilities
cars and equipment
Vehicles

Table 3.1 - Dynamics of fixed assets

Industrial and household equipment
Draft livestock
Productive livestock
Other types of fixed assets

Based on this table, we can conclude that during the analyzed period there was an increase in the cost of machinery and equipment by 84.2% due to the renewal of fixed production assets. The cost of production and household equipment, working and productive livestock has also increased, as the farm expands its activities. At the same time, there is a decrease in vehicles due to their wear and tear.

Figure 3.1 - Dynamics of the value of fixed assets, thousand rubles.

During the analyzed period, the value of fixed assets increased due to their renewal, including the increase in the active part (machinery and equipment, vehicles), which is a positive trend, since it is the active part of fixed assets that is directly involved in the production of products.

Figure 3.2 - Dynamics of the value of fixed assets, thousand rubles.

The cost of buildings and structures remains unchanged throughout the analyzed period. The cost of machinery and equipment has increased significantly due to the acquisition of new agricultural machinery. The cost of vehicles has decreased due to their wear and tear.

Table 3.2 - Dynamics of the share of the active part of fixed assets

Indicators				Change from 2007 to 2005 (+,-)
Average annual cost of fixed assets, thousand rubles.
Average annual cost of the active part of fixed assets, thousand rubles.
Incl. cars and equipment
Vehicles
Share of the active part of fixed assets in their total value, %

Average annual cost of fixed assets in 2007 compared to 2005 increased by 5316.5 thousand rubles, including the active part by 5073.5 thousand rubles. This is due to the acquisition of new agricultural machinery by the farm. The share of the active part of fixed assets in their total value increased by 5.6%, which is a positive thing, since it is the active part that is involved in the production of products.

Table 3.3 - Composition and structure of fixed assets

Types of fixed assets	Amount at the end of the year, thousand rubles.	Structure, %
			Change 2007 to 2005

Facilities
cars and equipment
Vehicles
Industrial and household equipment
Draft livestock
Productive livestock
Other types of fixed assets

This table shows that the largest share in the overall structure of fixed assets is occupied by buildings - 52.3%, machinery and equipment - 31.7%. A small share is made up of buildings - 6.7%, vehicles - 3.1%, industrial and household equipment - 1%, workers - 1% and productive livestock - 4.9. In 2007 compared to 2005 the share of machinery and equipment increased significantly by 11.3% or 10,595 thousand rubles, which is associated with their renewal. The cost of working and productive livestock has also increased, which is a positive trend.

3.2 Analysis of the movement and condition of fixed assets

Data on the availability, depreciation and movement of fixed assets serve as the main source of information for assessing the production potential of the organization.

Analysis of the movement of fixed assets is carried out on the basis of such indicators as the renewal rate and the retirement rate of fixed assets.

To analyze the condition of fixed assets, the serviceability coefficient and the wear rate are calculated.

Table 3.4 - Movement of fixed assets

Indicators				Change 2007 to 2005
Availability of fixed assets at the beginning of the year, thousand rubles.

Receipt of fixed assets, thousand rubles.
Incl. active part of fixed assets
Disposal of fixed assets, thousand rubles.

Availability of fixed assets at the end of the year, thousand rubles.
Including the active part of fixed assets
Attrition rate:
All fixed assets

Renewal rate:
All fixed assets
Active part of fixed assets

Based on this table, we can conclude that the retirement rate in 2007 was. compared to 2005 decreased by 0.028. This indicates a decrease in the disposal of fixed assets due to wear and tear due to timely current, major repairs and maintenance. The renewal coefficient of all fixed assets increased by 0.139, including the active part by 0.411. This is due to the fact that in 2007. SEC "Dzharlinsky" purchased new agricultural equipment.

Table 3.5 - Dynamics of indicators characterizing the state of fixed assets

This table shows that the depreciation coefficient at the beginning of 2007 increased slightly by 0.02 due to an increase in the amount of depreciation. The suitability coefficient decreased slightly by 0.02. The higher the serviceability coefficient of fixed assets, the more suitable they are for use.

3.3 Analysis of the efficiency of use of fixed assets

All fixed assets available on the farm must be used efficiently. The economic efficiency of using fixed production assets is characterized by such indicators as capital productivity, capital-labor ratio, and labor productivity. In the process of analysis, the dynamics of the listed indicators is studied. For the purpose of a more in-depth analysis of the efficiency of using fixed assets, the capital productivity indicator is determined for all fixed assets, production assets, and their active part (machinery and equipment).

Table 3.6 - Ratio of growth rates of revenue from the sale of goods, products, works, services and the cost of fixed assets

From this table it can be seen that the growth rate of revenue in 2007. to the level of 2006 amounted to 116.8%. Growth rate of fixed assets value in 2007 to the level of 2006 amounted to 121.3%. The ratio of growth rates of revenue and the cost of fixed assets in 2007. was 0.96. This indicates that the growth rate of revenue and the growth rate of the cost of fixed assets are approximately equal.

Table 3.7 - Dynamics of efficiency indicators for the use of fixed assets

Indicators				Change 2007 to 2005
Revenue from the sale of goods, products, works, services, thousand rubles.
Average annual book value of fixed assets, thousand rubles.
incl. active part of funds
Capital productivity, rub.: all fixed assets
active part of fixed assets

Analyzing this table, we can conclude that sales revenue increased by 20,222 thousand rubles. due to an increase in sales volumes and an increase in selling prices. There is also an increase in the average annual book value of fixed assets by 4435.5 thousand rubles, including the active part of the funds by 5073.5 thousand rubles. Capital productivity in 2007 compared to 2005 increased by 0.54 and amounted to 1.56. This means that for one ruble of fixed assets there are 1.56 rubles. manufactured products. This is a positive trend, since an increase in this indicator indicates the efficient operation of the farm.

Table 3.8 - Factor analysis of capital productivity

Indicators				Change 2007 to 2005
Revenue from the sale of goods, products, works, services, thousand rubles.
Average annual value (book value) of fixed assets, thousand rubles.
Average headcount workers, people
Labor productivity (revenue per 1 employee), thousand rubles.
Capital-labor ratio, thousand rubles.
Capital productivity, rub.

This table shows that the average annual number of employees of the enterprise decreased by 53 people. At the same time, there is an increase in labor productivity per employee by 118.89 thousand rubles. This happens through automation of the production process and the introduction of new technologies. The capital-labor ratio increased by 44 thousand rubles. This indicator is used to characterize the degree of equipment of workers. The greater the capital-labor ratio, the greater the volume of production and the greater the cost of fixed assets. It follows from this that the enterprise’s employees were best equipped with fixed assets in 2007.

Table 3.9 - Initial data for factor analysis of capital productivity

From this table it can be seen that the share of the active part of fixed assets in their total value increased by 5.6% and in 2007 amounted to. 29.8%. Capital productivity in 2007 compared to 2005 increased by 0.54 and amounted to 1.56. This means that for one ruble of fixed assets there are 1.56 rubles. manufactured products. This is a positive trend, since an increase in this indicator indicates the efficient operation of the farm.

Conclusions and offers

In the process of writing the work, the goals and objectives set in the introduction to this work and reflecting the relevance of this topic were achieved.

The provision of fixed production assets and their use are of great importance in the activities of the economy. In 2007, the average annual value of fixed assets increased by 5,316.5 thousand rubles, including the active part of fixed assets by 5,073.5 thousand rubles. This is explained by the fact that SPK “Dzharlinsky” acquired new agricultural equipment in 2007.

The technical condition of fixed assets is satisfactory, the wear rate is 62%. Basically, equipment undergoes routine and major repairs, the serviceability coefficient is 38%.

It can be concluded that fixed assets are not used effectively enough. The enterprise needs to develop specific measures that will facilitate the efficient use of fixed production assets:

Freeing the enterprise from excess equipment, machinery and other fixed assets;

Timely and high-quality implementation of scheduled preventive maintenance;

Increasing the level of qualifications of service personnel;

Improving the quality of preparation of raw materials and materials for the production process;

Increasing the level of mechanization and automation;

Introduction of new technologies (low-waste, non-waste, fuel-saving;

For the efficient use of fixed assets, it is also necessary to control the costs of production and sales of products. Control must be carried out financial workers at the stage of implementation of approved plans by enterprises. The fulfillment of the profit and profitability plan largely depends on the size of the actual costs of production and sales of products. Control should be carried out by analyzing the actual cost of production. It should be carried out systematically on the basis of monthly, quarterly and annual reports.

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Introduction

1. Economic characteristics fixed assets

1.1 The essence and significance of fixed assets as an element of the material and technical base of the enterprise

1.2Tasks of analysis of fixed assets and its information support

2. Analysis of indicators of fixed production assets

2.1Analysis of dynamics, composition, structure

2.2Analysis of the condition and movement of fixed assets

2.3Analysis of the effective use of fixed assets

3. Ways to improve the efficiency of using fixed assets

Conclusion

List of used literature

1. Economic characteristics of the enterprise's fixed assets

1.1 The essence and significance of fixed assets as an element of the material and technical base

Fixed production assets are that part of the production assets that participate in the production process for a long time, while maintaining their natural form, and their value is transferred to the manufactured product gradually, in parts, as it is used. They are replenished through capital investments.

Despite the fact that non-production fixed assets do not have a direct impact on production volume or the growth of labor productivity, the constant increase in these funds is inextricably linked with improving the well-being of the enterprise’s employees and increasing the material and cultural standard of their lives, which ultimately affects the results of operations enterprises.

Fixed production assets are the material and technical base of social production. The production capacity of the enterprise and, to a large extent, the level of technical equipment of labor depend on their volume. The accumulation of fixed assets and the increase in the technical equipment of labor enrich the labor process, give work a creative character, and increase the cultural and technical level of society.

Fixed production assets are a huge number of means of labor, which differ in purpose and service life. Hence the need arises to classify fixed assets into certain groups that take into account the specific production purposes of various types of assets.

In accordance with their purpose in the production process and natural material characteristics, the following grouping of fixed production assets has been adopted:

1. Buildings - architectural and construction objects that create the necessary

conditions for work and storage of material assets. Their cost includes the cost of life support systems for buildings (heating, plumbing, electricity, ventilation, etc.).

2. Structures - engineering and technical objects that perform technical functions in servicing the production process, but are not related to changes in the subject of labor (tunnels, overpasses, railways for intra-factory transport, drains, etc.).

3. Transmission devices - with their help, electrical, thermal and mechanical energy is transmitted, as well as liquid and gaseous substances (electricity and heating networks, communication lines, gas networks, steam pipelines and other devices that are not part of buildings).

4. Machinery and equipment, including:

Power machines and equipment - designed for the generation, conversion and distribution of energy (generators, electric motors, steam engines and turbines, internal combustion engines, power transformers, distribution boards, etc.);

Working machines and equipment - directly participate in the technological process, influencing objects of labor or moving them in the process of creating products (metal and woodworking machines, presses, hammers, thermal equipment and etc.);

Measuring and control instruments, devices and laboratory equipment - used to regulate production processes manually or in an automatic way, measuring and monitoring parameters of technological process modes, conducting laboratory tests and research;

Computer technology is a set of tools for accelerating and automating processes for solving problems of enterprise management, production and technological processes;

Other machines and equipment not included in the listed groups that perform certain technical functions (equipment for automatic telephone exchanges, fire escapes, fire engines, etc.).

5. Vehicles - means for moving people and goods across the territory of the enterprise (rolling stock owned by the enterprise railways, water and road transport, as well as in-plant vehicles: electric cars,

trolleys, etc.).

6. Tool - means involved in the production process as a direct formative element with a service life of more than 1 year.

7. Industrial and household equipment - serves to facilitate production operations and create conditions safe work, storage of labor items.

The percentage of individual groups of fixed assets in their total volume represents the production structure of fixed assets. Society is not indifferent to which group of fixed assets funds are invested in. It is interested in optimally increasing the specific gravity

machines, equipment - the active part of fixed assets that serve the decisive areas of production and characterize the production capabilities of the enterprise for the production of certain products.

The essential features of fixed assets, on the one hand, are their high cost and long duration of their operation, and on the other hand, there is a relatively dynamic change in their technical level as a result of the development of scientific and technical progress. All this entails important economic consequences.

1.2 Tasks of analysis of fixed assets and its information support

The importance of analyzing the state and use of fixed assets is also due to the fact that they represent materialized scientific and technological progress.

More complete and rational use Fixed assets and production capacities of the enterprise contribute to the improvement of all its technical and economic indicators: increased labor productivity, profit and profitability, increased capital productivity, increased product output, and reduced production costs.

The tasks of analyzing the state and efficiency of use of fixed assets are as follows: establishing the enterprise's provision with fixed assets, their technical level, composition and structure; determining the degree of use of fixed assets and the factors that influenced it; determining the availability and efficiency of use of production equipment and production capacity; identifying reserves for increasing capital productivity, increasing profits by improving the use of fixed assets.

The information base for the analysis is the enterprise’s business plan, technical development plan, forms of operational, accounting and statistical reporting on fixed assets, inventory cards for accounting for fixed assets, etc.

2. Analysis of the composition, structure and efficiency of use of fixed assets of the enterprise

2.1 Analysis of the dynamics of the composition and structure of fixed assets

When analyzing the security of an enterprise with fixed assets, it is necessary to find out whether the enterprise has enough fixed assets, what their dynamics are, their composition, structure.

When analyzing the composition of fixed assets, reporting data are considered in dynamics. It should be borne in mind that production assets are directly related to the production of products and therefore have the greatest share.

The definition of changes in the availability and movement of fixed assets is given in Table 1, the calculation of which is given below using tabular indicators.

Table 1 – Availability and movement of fixed assets

Group of fixed assets	For the beginning of the year	Received	Thousands of rubles left.	At the end of the year	Dynamics of changes over the year
Group of fixed assets	amount thousand rubles	Received	Thousands of rubles left.		amount thousand rubles
Main activity fund
Non-production funds

Conclusion: The data in Table 1 shows that the company’s provision of fixed assets increased by 342 thousand rubles in the reporting period. or by 5.08% compared to last year. In dynamics, a positive trend is the rapid growth of funds of the main activity (at the beginning of the reporting period 100%, at the end 105.08%).

To determine the changes occurring in the composition and structure of fixed assets, we will analyze the composition and structure of fixed assets based on the calculations given in Table 2.

Table 2 – Composition and structure of fixed assets

Types of fixed assets	For the beginning of the year		At the end of the year		Dynamics of changes over the year
Types of fixed assets		specific gravity		specific gravity		specific gravity
Funds of the main type of activity Including:
Facilities
cars and equipment
Vehicles
Tools, production and household equipment

Let us calculate the specific indicators of the structure of the enterprise's fixed assets.

Specific gravity of buildings:

At the beginning of the year: 1944/ 6729 ∙ 100 = 28.9%

End of year: 1944 / 7071 ∙ 100 = 27.5%

Specific gravity of structures:

At the beginning of the year: 858/ 6729 ∙ 100 = 12.8%

End of year: 1077 / 7071 ∙ 100 = 15.2%

Specific gravity of machinery and equipment:

At the beginning of the year: 3024 / 6729 ∙ 100 = 44.9%

End of year: 3056/ 7071 ∙ 100 = 43.3%

Specific gravity of vehicles:

At the beginning of the year: 831 / 6729 ∙ 100 = 12.3%

End of year: 894 / 7071 ∙ 100 = 12.6%

Share of tools, production and household equipment:

At the beginning of the year: 72 / 6729 ∙ 100 = 1.1%

End of year: 100/ 7071 ∙ 100 = 1.4%

Conclusion: The data in Table 2 shows that the amount of funds for the main activity increased by 342 thousand rubles compared to the beginning of the year. The share of machinery and equipment decreased slightly from 44.9% to 43.3%. The share of vehicles increased from 12.3% to 12.6% and tools, industrial and household equipment from 1.1% to 1.4%.

The functions of fixed assets in the production process are varied. Some of them directly influence the subject of labor and are active, others create the necessary conditions for work and are passive.

Table 3 – Assessment of the enterprise’s security of the active part of fixed assets

Calculation of the specific gravity of the active part of fixed production assets:

For the previous year: 3927/ 6729 ∙ 100 = 58.36%

For the reporting year: 4050/ 7071 ∙ 100 = 57.28%

Conclusion: At the analyzed enterprise, the active part of fixed production assets increased by 3.13% compared to the previous year. The share of the active part of fixed assets in the reporting year was 57.28%, which is 1.08% lower than the previous year.

2.2 Analysis of the state and movement of fixed assets

When analyzing, it is necessary to consider not only the volume, structure and dynamics of the composition of fixed assets, but also their technical condition.

The technical condition of fixed assets is characterized by the degree of their wear, renewal, disposal, and the age composition of the equipment.

An indicator of the degree of depreciation of fixed assets is the depreciation coefficient, which is calculated at the beginning and end of the year.

When assessing the depreciation rate, one cannot limit oneself to the average for all fixed assets and individual groups, but should determine indicators for individual types of fixed assets, since they have different degrees of depreciation.

The depreciation rate of fixed assets makes it possible to determine their technical condition and develop measures for their renewal.

The renewal rate of fixed assets is determined by the ratio of the value of fixed assets put into operation during the year to the value of fixed assets at the end of the year

The retirement rate is calculated as the ratio of fixed assets retired during the reporting year to their value at the end of the year. An increase in the coefficient means an update of the material base of the enterprise. When analyzing the coefficients of renewal and disposal of fixed assets should be considered interconnected.

The growth rate characterizes the level of growth of fixed assets for a certain period and is calculated as the ratio of the cost of growth of fixed assets to their value at the beginning of the period.

The methodology for calculating the above coefficients is reflected in Table 4.

Table 4 – Analysis of the degree of renewal, disposal and addition of fixed assets

Conclusion: From the data in Table 4 it is clear that the indicators for the renewal coefficients of fixed assets and assets of the main type of activity are the same - 0.06 thousand rubles. Comparing the indicators of renewal and disposal of fixed production assets, including changes in values for the assets of the main type of activity, we can say that the excess of the renewal indicator compared to the disposal indicators characterizes the positive dynamics of the development of the enterprise.

The indicator of depreciation of fixed assets is the depreciation coefficient, which is calculated at the beginning and end of the year. A general indicator of the technical condition of fixed assets is the serviceability coefficient.

When assessing the depreciation rate, one cannot limit oneself to the average for all fixed assets and individual groups, since they have different degrees of depreciation.

The suitability ratio is the ratio of the residual value of fixed assets to the original value.

Wear and serviceability coefficients are calculated both at the beginning of the period and at the end. The lower the wear rate, the better the technical condition of fixed assets.

Table 5 – Analysis of depreciation of fixed assets

Index	For the beginning of the year	At the end of the year	Dynamics
Initial cost of fixed assets, thousand rubles.
Depreciation of fixed assets, thousand rubles.
Degree of depreciation of fixed assets, %
Degree of serviceability of fixed assets, %

Conclusion: According to the calculations in Table 5, it can be seen that the cost of fixed assets increased by 342 thousand rubles, their depreciation during operation increased by 196 thousand rubles. It follows that the degree of depreciation of fixed assets increased by 2%. The degree of suitability of fixed assets indicates good technical condition enterprises.

2.3 Analysis of the efficiency of use of fixed assets in the enterprise

One of the most important factors in increasing production efficiency at industrial enterprises is the provision of their fixed assets in required quantity and assortment and their fuller use.

The main indicators of the efficiency of using fixed assets are capital productivity and capital intensity.

Capital productivity is determined by the ratio of the volume of production for a certain period to fixed production assets, and capital intensity is determined by the inverse ratio.

The volume of production can be expressed in cost, natural and conventional measures, and fixed production assets - by cost (as a rule), by area or other measures. In this case, the calculations use the average chronological values of fixed production assets for the analyzed period.

When using natural measures in the numerator, capital productivity indicators more accurately characterize the use of fixed assets. However, natural or conditionally natural meters can only be used in organizations producing products of the same type, or in individual production facilities of the organization. In organizations that produce heterogeneous products, the volume of production is expressed in cost measures. Typically, capital productivity and capital intensity are calculated by the ratio of the cost of products sold and the average annual cost of production fixed assets.

It is also advisable to calculate the capital productivity of the active part of fixed assets (machinery and equipment and vehicles or only machinery and equipment). Using the latest indicators, they determine the impact of structural changes on capital productivity, identify reserves associated with the use of uninstalled equipment, etc.

Table 6 – Calculation of the influence of the size of fixed production assets on the output of marketable products

Index	Base period	Reporting period	Absolute changes (+,-)	Growth rate %.
Volume of commercial products at comparable prices, thousand rubles.
Average annual cost of fixed production assets, thousand rubles.
Capital productivity, rub.
Capital intensity, rub.

Calculation of capital productivity:

For the base period

During the reporting period

Calculation of capital intensity:

For the base period

During the reporting period

Conclusion: According to Table 6, it can be seen that the capital productivity of the enterprise increased by 0.17 rubles at the end of the year; accordingly, the capital intensity decreased by 0.02 rubles, which positively characterizes the activity of the enterprise. The main factors for the increase in capital productivity were changes in both extensive and intensive factors.

3. Ways to improve the efficiency of using fixed assets

It is difficult to overestimate the importance of efficient use of fixed assets and production capacities. Solving this problem means increasing the production of products needed by society, increasing the impact of the created production potential and better meeting the needs of the population, improving the balance of equipment in the country, reducing production costs, increasing the profitability of production, and the enterprise’s savings.

More complete use of fixed assets and production capacities also leads to a reduction in the need to introduce new production capacities when production volumes change, and, consequently, to a better use of enterprise profits (increasing the share of deductions from profits to the consumption fund, directing a larger part of the accumulation fund to mechanization and automation technological processes).

Improving the use of fixed assets also means accelerating their turnover, which greatly contributes to solving the problem of reducing the gap in the timing of physical and obsolescence and accelerating the rate of renewal of fixed assets.

Finally, the efficient use of fixed assets is closely related to another key task of the modern period of economic reform - improving the quality of products, because in the conditions market competition sold faster and in demand, high quality

products.

The successful operation of fixed assets and production facilities depends on how fully extensive and intensive factors for improving their use are implemented. Extensive improvement in the use of fixed assets and production capacity assumes that, on the one hand, the operating time of existing equipment in a calendar period will be increased, and on the other hand, the

the share of operating equipment in the composition of all equipment available at the enterprise.

The most important areas for increasing equipment operating time are:

Reducing and eliminating intra-shift equipment downtime by improving the quality of equipment repair services, timely provision of main production with labor, raw materials, materials, fuel, semi-finished products;

Reducing all-day downtime of equipment, increasing the shift ratio of its work.

An important way to increase the efficiency of using fixed assets and production capacity is to reduce the amount of redundant equipment and quickly involve uninstalled equipment in production. "Death" large quantity means of labor reduces the possibility of production growth, leads to direct loss of materialized labor due to their physical wear and tear, because

After long-term storage, equipment often becomes unusable. Other equipment with good physical condition turns out to be morally obsolete and written off as physically worn out.

Although the extensive way of improving the use of fixed assets and production capacities has not yet been fully used, it has its limit. The possibilities of the intensive route are much wider. Intensive improvement in the use of fixed assets and production capacity involves an increase in the degree of equipment utilization per unit of time. An increase in the degree of equipment utilization can be achieved by modernizing existing machines and mechanisms and establishing an optimal operating mode for them. Operation at an optimal technological process mode ensures an increase in production output without changing the composition of fixed assets, without increasing the number of employees and with a decrease in the consumption of material resources per unit of production.

The intensity of use of fixed assets also increases through the technical improvement of tools and the improvement of production technology, through the elimination of " bottlenecks"in the production process, reducing the time required to achieve the design productivity of equipment, improving the scientific organization of labor, production and management, using high-speed work methods, improving the qualifications and professional skills of workers,.

The development of technology and the associated intensification of processes are not limited. Therefore, the possibilities for intensively increasing the use of fixed assets and production capacities are not limited.

An essential direction for increasing the efficiency of using production capacity is to improve the structure of fixed production assets. Since an increase in production output is achieved only in leading workshops, it is important to increase their share in the total cost of fixed assets. An increase in fixed assets for auxiliary production leads to an increase in the capital intensity of products, so

there is no direct increase in output. But without the proportional development of auxiliary production, the main workshops cannot function with full efficiency. Therefore, establishing the optimal production structure of fixed assets at an enterprise is the most important direction for improving their use

The most important factors influencing the structure of fixed production assets are: the nature of the products produced, the volume of output, the level of automation and mechanization, the level of specialization and cooperation, the climatic and geographical conditions of the location of enterprises.

The influence of the first factor affects the size and cost of buildings, the share of vehicles and transmission devices. The higher the share of special progressive working machines and equipment, the greater the volume of production. The same picture is typical with regard to the influence of the third and fourth factors on the structure of funds. The share of buildings and structures depends on climatic conditions.

The structure of fixed production assets can be improved by:

Renewal and modernization of equipment;

Improving the structure of equipment by increasing the share of progressive types of machines, especially for performing final operations, automatic, semi-automatic, universal machines and production lines with numerical control;

Best use buildings and structures, installation additional equipment on free sites;

Correct development of construction projects and high-quality implementation of enterprise construction plans;

Elimination of redundant and underused equipment and installation of equipment that provides more correct proportions between its individual groups.

It should be noted that in modern conditions, another factor has appeared that determines the increase in the efficiency of using fixed assets and production capacities. This is the development of a joint-stock form of management. Wherein labor collective becomes the owner of fixed assets, gets the opportunity to actually manage the means of production, including the independent formation of the production structure of fixed assets, as well as the profit of the enterprise, which allows increasing targeted investment.

Conclusion

The purpose of my course work was to analyze fixed production assets.

In the course of the work I did, I found out that OPFs are the main elements of the production process. The production capacity of the enterprise and the level of technical equipment of labor depend on their volume. Fixed production assets are a huge number of means of labor, which differ in purpose and service life.

When analyzing the availability and movement of fixed assets, it turned out that changes for the year amounted to 342 thousand rubles. Consequently, the enterprise received more funds than it left, that is, the enterprise operated with a profit.

The analysis of the coefficients of renewal, retirement and growth is 0.06; 0.01; 0.01 respectively. That is, the OPF was updated throughout the year, which affects the activities of the enterprise. The degree of depreciation of fixed assets increased by 2%. This has little impact on the activities of the enterprise.

Analyzing the active part of fixed production assets
enterprises, we can conclude that compared to the previous year
it increased by 3.13%. Growth rate of the average annual value of OPF
increased by 5.08%.

Analysis of the efficiency of use of fixed assets is characterized by the ratio of the growth rate of product output and the growth rate of fixed assets, as well as indicators of capital productivity, capital intensity, capital-labor ratio and technical equipment.

After analyzing these indicators, I found out that they are quite consistent with the normal activities of the enterprise. Many indicators increased during the reporting period, which has a good effect on the activities of the entire enterprise.

List of used literature

1. Averina O.I. Management analysis. - Saransk: Mordov Publishing House. University, 2000

2. Ananyev M.A. Organizational management mechanism at agricultural enterprises. - Kovylkino: Kovylkino printing house, 2002

3. Bulatov A.S. Economy. - M.: BEK Publishing House, 1997

4. Gordeev A.V. Economics of a food industry enterprise. - M.: Agroconsult, 2003

5. Ivashkovsky S.N. Economics: micro and macro analysis. - M: Unity, 1999.

6. Knyshova E.N. Economics of the organization. - M.: FORUM:INFRA - M, 2004

7. Krasnov S.E. Economics of the meat and dairy industry. - M: Light and food industry, 1682

8. Lushenkova N.I. Investment analysis. - M.: Agropromizdat, 1988

9. Romanov A.N. Marketing. - M: Banks and exchanges, UNITY, 1996

10. Safronov N.A. Economics of an organization (enterprise). - M.: Economist, 2004

11. Solopenko M.I. Analysis of economic activities of food industry enterprises. - M.: Finance and Statistics, 2005

12. Sterligov B.I. Organization, production planning and management in meat and dairy industry enterprises. - M.:

Light and food industry, 1981

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Fixed assets (FPE) are tangible assets that have the following properties:

participate in the production process, maintaining their natural shape;
expected useful life (operation) is more than one year.

Analysis of fixed assets (funds) of an enterprise is carried out in the following areas:

analysis of changes in the value (dynamics) of fixed assets;
analysis of the structure of fixed assets;
analysis of the condition and movement of fixed assets;
analysis of the efficiency of use of fixed assets.

Let's analyze the fixed assets of the manufacturing enterprise "Mashstroy" (conditional name), which produces special equipment.

DYNAMICS OF FIXED ASSETS OF THE ENTERPRISE

An analysis of the dynamics of fixed assets of the Mashstroy enterprise is shown in table. 1.

Table 1. Dynamics of fixed assets
Fixed assets	Base period, thousand rubles.	Reporting period, thousand rubles	Increase/decrease, thousand rubles.	Growth/decrease rate, %

Facilities
cars and equipment
Vehicles


Total

Growth (decline) is calculated using the formula:

P(S) = P b - P o,

where P(C) is the increase (decrease), thousand rubles;

R b - cost of fixed assets in the base period, thousand rubles;

R o - cost of fixed assets in the reporting period, thousand rubles.

Growth/decline rate (T) are defined as follows:

T= R O / R b × 100%.

As can be seen from the data in table. 1, during the analyzed period the cost of fixed assets of the enterprise increased by 9409 thousand. rub., or at 4,06 % . First of all, the increase was achieved due to an increase in the cost of machinery and equipment. In the reporting period, the increase in this group of fixed assets amounted to 12,901 thousand rubles, or 17.79%. The cost of vehicles also increased - by 1,406 thousand rubles, or by 49.42%. The cost of production and household equipment increased slightly - by 1 thousand rubles. (1.02%). At the same time, there was a decrease in the cost of buildings - by 4894 thousand rubles. (3.14%) and structures - by 5 thousand rubles. (0.91%).

Such changes in the value of fixed assets require additional explanation. A decrease in the value of buildings may be associated with the sale of part of this property, and an increase in the cost of vehicles, machinery and equipment - with the acquisition of equipment (lathes, presses, etc.) and vehicles (one truck) for production needs.

STRUCTURE OF FIXED ASSETS OF THE ENTERPRISE

An analysis of the structure of the enterprise's fixed assets is presented in table. 2.

Table 2. Structure of the enterprise's fixed assets"Mashstroy"
Fixed assets	Base period		Reporting period
Fixed assets	thousand roubles.	in % of total	thousand roubles.	in % of total

Facilities
cars and equipment
Vehicles
Industrial and household equipment

Total

Conclusions:

the main share in the operating system of the enterprise is occupied by buildings, machinery and equipment - more than 97% all fixed assets;
During the reporting period, the share of machinery and equipment in the fixed assets of the enterprise increased - from 31.27 to 35.4% and the share of buildings decreased - from 67.22 to 62.57%. The share of other fixed assets remained virtually unchanged.

ANALYSIS OF THE CONDITION AND MOVEMENT OF FIXED ASSETS OF THE ENTERPRISE

Analysis of the state and movement of fixed assets of the enterprise is characterized by the following indicators:

renewal factor;
attrition rate;
wear rate;
suitability factor.

Renewal factor(To update) shows the share of newly received fixed assets in the total amount of fixed assets and is calculated using the formula:

K obn = C p / C k,

where C p is the cost of new fixed assets for the reporting period;

C to - the cost of fixed assets at the end of the reporting period.

Attrition rate(K in) shows the share of retired fixed assets due to write-off, sale and other reasons in the total amount of fixed assets:

K select = C in / C n,

where C in is the cost of retired fixed assets for the reporting period, thousand rubles;

C n - cost of fixed assets at the beginning of the reporting period, thousand rubles.

Usability factor fixed assets (By date) shows the share of usable fixed assets in their total volume:

To go = (From first - From back) / From first,

where C first is the initial cost of fixed assets, thousand rubles;

From wear and tear - the cost of depreciation of fixed assets, thousand rubles.

It is considered normal if this coefficient more than 0.5.

Depreciation rate of fixed assets (To purl) shows the share of worn-out fixed assets in their total volume. The value is considered positive less 0,5 . Calculation formula:

To purl = From purl / From first.

An analysis of the state and movement of fixed assets of the Mashstroy enterprise is presented in table. 3.

Table 3. Analysis of the state and movement of fixed assets of the enterprise
Index	Meaning
Availability of fixed assets at the beginning of the reporting period, thousand rubles.
Received fixed assets for the reporting period, thousand rubles.
Disposal of fixed assets during the reporting period, thousand rubles.
Availability of fixed assets at the end of the reporting period, thousand rubles.
Initial cost of fixed assets, thousand rubles.
Depreciation of fixed assets, thousand rubles.
Renewal factor
Attrition rate
Usability factor
Wear rate

Conclusions:

the renewal rate exceeds the retirement rate. This means that the enterprise is growing with fixed assets;
the serviceability coefficient is 0.74, the wear coefficient is 0.26. This suggests that the company's fixed assets are quite new.

EFFECTIVENESS OF USE OF FIXED ASSETS

To characterize the efficiency of use of fixed assets, the following indicators are calculated:

capital productivity (Fo);
capital intensity (Fe);
capital-labor ratio (Fv).

Capital productivity— a general indicator characterizing the level of efficiency in the use of fixed assets of an enterprise. In its most general form, the capital productivity indicator reflects the number of products produced per 1 ruble. fixed assets. Calculation formula:

Fo = V / C avg / g,

where B is production output for the reporting period, thousand rubles;

C avg - average annual cost of fixed production assets, thousand rubles.

Capital intensity— the inverse value of capital productivity. The indicator characterizes the cost of fixed production assets per 1 ruble. products. The capital intensity of production can be calculated as follows:

Fe = C avg / V.

Capital-labor ratio- an indicator reflecting the efficiency of use of the enterprise’s production assets, the degree of provision of personnel with basic means of production:

Fv = C av/g / Ch p,

where N p is the average number of personnel, people.

Calculation of coefficients reflecting the efficiency of use of fixed assets is given in table. 4.

Table 4. Efficiency of use of fixed assets
Index	Base period	Reporting period	Increase/decrease	Growth/decrease rate, %
Product output for the period at comparable prices, thousand rubles.
Average annual cost of fixed assets for the period, thousand rubles.
Average number of personnel for the period, people.
Capital productivity ratio
Capital ratio
Capital-to-labor ratio

Conclusion: in the reporting period, capital productivity decreased by 0,02 (0.51%). This means that the increase in fixed assets in the reporting period did not lead to a comparable increase in manufactured products. At the same time, the enterprise has observed an increase in the capital-labor ratio (by 4.18%) and an increase in the average annual cost of fixed assets (by 3.48%), while the number of personnel has decreased by 0.67%.

To determine the efficiency of use of fixed assets, you need to compare the calculated ratios with similar indicators for the industry as a whole or make a comparison with similar enterprises.

R. V. Kazantsev,
Financial Director of LLC "UK Teplodar"