Indicators of the effectiveness of the use of fixed assets and formulas for their location

Each enterprise strives to work with the greatest impact. One of the most important factors affecting the profitability of an organization is the optimal use of fixed assets. The company's financiers constantly analyze the work of the enterprise. First of all, they consider the indicators of the efficiency of the use of fixed assets, analyze them.

Capital productivity is characterized by the number of products, services, goods sold from one ruble to the value in which the fixed assets are valued. This indicator is expressed in the amount of revenue.

The effectiveness of the use of fixed assets is determined by the capital ratio - this value is the reverse return on assets. That is, it is the value of funds attributable to the ruble of revenue.

Stock-equipping shows how much the value of funds falls on one organization's employee. For the calculations, the average number of employees is taken .

Indicators of efficiency of use of fixed assets taking into account time:

- Coefficient of using production OS. It is equal to the ratio of time that the equipment has already worked, to the time fund, which is allotted to it.

- Coefficient of utilization of equipment - is a private, obtained by dividing the indicators "equipment operating time per day" by "the maximum number of hours per shift that this equipment has ever worked."

Efficiency of the use of fixed assets is often determined by the technical armament of labor - the private value of the PF to the average number of personnel.

Profitability of funds - represents the share of net (balance) profit, which accounts for one ruble OS.

Criterion of efficiency of use of production means. This indicator is calculated as an increase in the productivity of labor divided by the increase in the labor-endowment of labor.

Financiers carefully consider the performance indicators for the use of fixed assets. The funds are subject to frequent movement, that is, they enter or are out of use. These operations are also subjected to a certain analysis of specialists.

Let us consider in more detail the efficiency indicators for the use of fixed assets.

First, we calculate the input factor - the ratio of the value of the OS that has just entered into use, to the value at the end of the year.

The next indicator - the renewal ratio - is found as the private value of newly acquired fixed assets to the value of the OS at the end of the period. This indicator indicates the degree of technical progress in the company for a certain period.

The retirement ratio is calculated as the private value of the retired OCs to their value at the beginning of the year.

We continue to consider indicators of the effectiveness of the use of fixed assets.

Another factor - elimination - the price of the recycled funds, divided by their value at the beginning of the year.

Replacement coefficient - is defined as the private cost of the departed OS to the cost of the incoming.

Validity ratio - residual price of the OS divided by the initial one.

This is only a small part of the indicators, the analysis of which helps to determine how effectively a firm uses fixed assets. The company can improve its production capacity if it applies a number of measures:

- reduce downtime of equipment;

- Upgrade and replace outdated models;

- to introduce new technologies into the production process;

- to accelerate the development of new capacities and so on.

Thus, it is possible to significantly reduce costs, improve the profitability and profit of the enterprise. The main thing is to introduce improvements in the production process.