Main production assets - 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.

The composition of fixed production assets may include auxiliary materials, as well as raw materials and semi-finished products, if in terms of the method of transferring and reimbursing value they are similar in terms of means of labor (for example, agricultural fertilizers).

Fixed production assets (FPAs) perform a wide variety of functions in the production process, therefore, for the convenience of their accounting, planning and determination of depreciation, the following classification into groups has been adopted.

• 1. Industrial buildings.
• 2. Structures and transmission devices (wells, dams, power lines, etc.).
• 3. Power machines and equipment (generators, transformers, etc.).
• 4. Working machines and equipment (machine tools, foundry machines, automatic lines, etc.).
• 5. Measuring and control instruments of all types, laboratory equipment.
• 6. Vehicles.
• 7. Computer technology.
• 8. Tool.
• 9. Industrial and household equipment.
• 10. Other types of fixed assets.

Each of the 10 groups is divided into subgroups, in which fixed production assets with the same service life, operating conditions and depreciation rate are allocated.

Fixed production assets directly or indirectly participate in the production process and, depending on the degree of this participation, are divided into active and passive parts. The relationship between individual types of fixed production assets is called their structure. The structure is not constant and changes with technological development. The larger the share of the active part, the higher the technical level and power of the enterprise.

The enterprise's fixed production assets are accounted for both in physical terms and in monetary terms. Planning and accounting in monetary terms make it possible to evaluate all structural changes in assets and the degree of wear and tear, calculate depreciation, determine the profitability of production and the cost of production.

The main production assets are estimated:

at original cost, i.e. actual cost of purchase, delivery, installation;

at replacement cost, which is determined based on the results of the revaluation of fixed assets;

at original or replacement cost, taking into account wear and tear.

Fixed assets involved in the production process gradually lose their useful properties, i.e. are subject to physical and moral wear and tear.

Physical deterioration - This is the loss of the original qualities of the means of labor. It can be operational and natural.

Operational physical wear and tear is associated with the production consumption of fixed assets during operation.

Natural physical wear and tear is usually not associated with the production use of fixed assets, but occurs under the influence of various external natural factors (time, humidity, rust, etc.), i.e. fixed assets wear out even if they are inactive.

The degree of physical wear and tear of fixed production assets is determined by the intensity and duration of operation, the conditions of their maintenance and quality, and the qualifications of operating personnel.

Obsolescence fixed production assets are determined by scientific and technological progress: improvement and updating of methods, technology and organization of production, introduction of advanced technology.

With the improvement of equipment and technology, the reproduction of means of labor becomes cheaper. In this regard, previously used means of labor seem to depreciate and their use becomes economically ineffective. They must be replaced before the date of physical wear and tear. When obsolescence occurs, it is necessary to calculate the economic efficiency of replacement in each specific case.

Obsolescence occurs due to a reduction in socially necessary labor to create new models of machines and mechanisms or the loss of fixed assets of full or partial use value, i.e. the emergence of new, more advanced machines and equipment.

The faster the achievements of science and technology are introduced into production, the faster the degree of obsolescence of the means of labor increases. This can be counteracted by timely updating of existing fixed production assets. An important source of financing the process of their renewal is the enterprise’s own funds in the form of depreciation charges.

The coefficient of physical depreciation of fixed assets is determined by the formula:

TO . = A/F or K A = Y/Y,

if "If f" P 5

Where A- amount of depreciation of fixed assets, rub.;

F - initial book value of fixed production assets (FPF), rub.;

G f and G - actual and normative terms, respectively

inventory facility services.

The serviceability coefficient of fixed assets, characterizing their condition as of a certain date, is calculated using the formula:

K f = (F- A)/F.

Depreciation - This is the process of transferring the value of the worn-out part of fixed assets to the products created, work performed, and services provided. In accordance with the standards, part of the cost of fixed assets is included in production costs or production costs.

The basis of the depreciation system is its reproductive function. It is a source of funds for a specific purpose. The safety of this function must be ensured both by its volume, determined taking into account inflation, and by its intended use. The first condition can be met with timely changes in depreciation rates and the current indexation of the value of fixed assets, the second - with the storage and use of depreciation funds in accounts in banks or a special investment bank.

The objects for calculating depreciation are the fixed assets of enterprises operating both in the sphere of material production and in the non-production sphere.

Depreciation amount - This is the amount of depreciation of fixed assets, expressed in monetary terms, for a certain period. It is determined based on the book value for each type of fixed assets, taking into account the commissioning of new ones and the disposal of worn-out ones, as well as established depreciation rates as a percentage. The amount of depreciation is calculated using the formula:

A= Ф /7 /100,

where Ф is the book value of fixed assets; P - depreciation rate.

Depreciation rate - This is the amount of depreciation established as a percentage for each type of fixed assets for a certain period. In this case, the cost of fixed production assets according to the latest revaluation or their original cost is taken as the book value:

p - A / T F,

Where T - standard service life;

A- the total amount of depreciation accrued over the standard service life, rub.;

F - initial cost of fixed production assets, rub.

Intangible assets represent investments of an enterprise's funds (its costs) in intangible objects used over a long period of time in economic activities and generating income. Intangible assets include rights to use land, natural resources, patents, licenses, know-how, software, copyrights, monopoly rights and privileges (including rights to inventions, patents, licenses for certain types of activities, industrial designs, models, use artistic and design solutions), organizational expenses (including fees for state registration of an enterprise, brokerage space, etc.), trademarks, trademarks and brand names, company price.

By the nature of their use, intangible assets are close to fixed assets. They are used for a long period, bring profit, and over time, most of them lose their value. However, intangible assets have a number of features:

there is no material structure; it is difficult to establish their cost, as well as to identify profits from use.

The value of intangible assets is determined by agreement of the parties when they contribute to the authorized capital on the basis of world or domestic market prices. The cost of intangible assets includes the purchase price and costs associated with their acquisition. It is included in the cost of production by calculating contributions.

Indicators of the use of fixed production assets are capital productivity, capital intensity, and capital-labor ratio.

Return on assets - production output for 1 rub. the cost of fixed production assets for the enterprise. It is determined by the formula:

F = VP/F,

Where VP - volume of products produced (commodity, gross, sold) or in physical terms for a certain period (year);

F - average annual cost of fixed production assets, rub.

The average annual cost of fixed production assets is determined by the formula:

f=f n + (f l 0/12 + (fl 0/12,

where F p is the cost of fixed assets at the beginning of the year, rub.;

F in and F_ - the cost of newly introduced and liquidated fixed assets, respectively, rub.;

t in - the number of full months of operation of newly introduced fixed assets;

G l - the number of months remaining from the time of disposal of fixed assets until the end of the year.

Return on assets - an indicator also determined by the active part of fixed production assets and by the profit of the enterprise.

Capital intensity - an indicator inverse to capital productivity and characterizing the cost of fixed production assets to complete a unit of work. It is determined by the formula:

F = F / VP or Ф = 1/Ф.

Capital-labor ratio - an indicator characterizing the degree of equipment of workers with basic production assets. It is determined by the formula:

F = F/h ,

Where? pp - average number of workers in primary and auxiliary production.

The balance of fixed production assets is determined by the formula:

where F m, F k - the cost of fixed production assets at the beginning and end of the year, respectively;

F in, F l - the cost of, respectively, introduced and liquidated fixed assets.

The retirement rate of fixed assets is determined by the formula:

The coefficient of input (renewal) of fixed assets is calculated by the formula:

TO= F / F.

Problem 20. Determine the average annual cost of the open pension fund, the cost of the open pension fund at the end of the year, entry and disposal rates using the following data: the cost of the open pension fund as of 09/01/93 - 94,100 thousand rubles; received 03/01/93 OPF in the amount of 10,200 thousand rubles; retired due to depreciation on October 1, 1993, OPF in the amount of 34,500 thousand rubles; retired due to depreciation on December 1, 1993, OPF in the amount of 1,700 thousand rubles.

Problem 21. Determine by year the amount of depreciation included in the rent:

Problem 22. The standard service life of equipment is 10 years; its acquisition price is 6 thousand rubles; transportation and procurement costs - 420 rubles, liquidation value of equipment - 57.8 rubles; residual value of equipment - 257 rubles. Determine the depreciation rate (annual).

Problem 23. The cost of the machine at the time of purchase is 3 thousand rubles; service life - 10 years; modernization costs for the depreciation period - 0.8 thousand rubles; liquidation value - 0.6 thousand rubles. Determine the rate and amount of depreciation per year.

Problem 24. In 1990 (January 1), the enterprise purchased a vehicle worth 7.5 thousand rubles. As a result of the revaluation of OPF, the cost of the vehicle as of 01/01/92 amounted to 150 thousand rubles. The annual depreciation rate is 16%. Determine, as of January 1, 1993, the replacement cost and the amount of depreciation charges for the vehicle for the period of operation.

Problem 25. Determine the indicators for the use of general fund: capital productivity, capital intensity, capital-labor ratio. Initial data: annual production - 8 million rubles; the average annual cost of OPF is 400 thousand rubles; the average annual number is 2 thousand people.

Problem 26. Company L produced marketable products worth 2 million rubles during the year. with an average annual cost of OPF of 500 thousand rubles. Company B with an average annual cost of OPF of 800 thousand rubles. produced commercial products worth 2,400 thousand rubles. Determine which enterprise used fixed production assets more efficiently.

Problem 27. In the enterprise at the beginning of the year, the cost of OPF was 9,500 rubles. During the year, written off due to depreciation of OPF in the amount of 800 rubles. and new OPFs were introduced in the amount of 400 rubles. The annual volume of marketable products amounted to 20,700 rubles. with an average annual number of 23 people. Determine the capital productivity, capital intensity and capital-labor ratio of the enterprise.

Problem 28. Determine the impact of using OPF on production output:

Problem 29. Determine the additional output or losses in output due to changes in the value of the general operating fund and capital productivity:

Problem 30. Based on the data given in the table, determine capital productivity, capital intensity, capital-labor ratio:

Problem 31. Determine the serviceability and depreciation coefficients of the OPF using the following data: the initial cost of the OPF - 348 thousand rubles; the amount of depreciation accrued for the period of operation is 48 thousand rubles.

Problem 32. Calculate the rate and amount of annual depreciation according to the following data: the initial cost of the open pension fund - 300 thousand rubles; costs associated with the liquidation of the OPF - 12 thousand rubles; residual value of OPF - 4 thousand rubles; standard service life is 5 years.

Problem 33. Calculate the average annual cost of OPF using the following data: the cost of OPF at the beginning of the year - 493.3 thousand rubles; introduction of new OPF (01.03) in the amount of 65.1 thousand rubles; disposal due to physical wear and tear of general purpose pension fund: 01.11 - in the amount of 51.0 thousand rubles; 01.12 - in the amount of 34.8 thousand rubles.

Problem 34. Determine the effectiveness of using OPF using the following data:

Problem 35. Calculate the residual value of OPF as of 01/01/95 according to the following data: the cost of OPF as of 01/01/92 - 100 thousand rubles; OPF was received as of January 1, 1994 in the amount of 92 thousand rubles; OPF was written off as of March 1, 1994 in the amount of 30 thousand rubles; the annual depreciation rate is 15.8%.

Problem 36. The company purchased a machine in 1990 (January 1) worth 57.5 thousand rubles. Annual depreciation charges - 23%; transportation and procurement costs - 7% of the purchase price. Determine the wear and tear of the machine in thousand rubles. as of January 1, 1992, wear and tear rates.

Problem 37. Determine depreciation in monetary terms, depreciation rates and serviceability of fixed assets at the end of 1995.

The average annual cost of fixed assets is an indicator characterizing the average cost of a company's fixed assets. It also allows you to assess how effectively the company uses its own resources. The article contains methods of calculation and scope of application of the indicator.

What are fixed assets

Fixed assets are property that an enterprise owns on a long-term basis and which is used in the company's activities.

Fixed assets can be used for both production and non-production purposes. For example, spinning machines in a weaving factory are assets for production purposes; they are a means of labor and take part in the production of fabric. As for fixed assets for non-productive purposes, these include, for example, sanatoriums, educational institutions, residential buildings - in other words, property transferred to the management of non-profit structures.

Download and use it:

Formula for calculating the average annual cost of open pension funds, taking into account the time of their write-off and commissioning

The basic formula for calculating the average annual cost of open pension funds is convenient to use, but has a significant drawback. Since it does not take into account the moment of putting PF into operation and the moment of their write-off, it cannot be used in a situation in which high accuracy of calculations is fundamental.

For such a case, a different formula that takes into account the dynamics of receipt and disposal of fixed assets is more suitable.

Ssr. = Sn.g. + M1 /1 2 * Enter. - M2 / 12 * Selected

where C ng is the cost of open pension fund at the beginning of the year,

With input – the cost of open production facilities put into operation during the year,

From select – the value of assets written off during the year,

M1 – time during which the entered PFs were used (in months)

M2 – time during which the written-off assets were not used (in months)

Example 2

Let's take the initial data of example 1 as a basis and calculate the average annual cost of fixed assets, taking into account their input (write-off):

Avg = 20,000 + (8/12 * 300 + 5/12 * 200 + 3/12 * 400) - (10/12 *100 + 11/12 *500) = 19841.67 thousand rubles.

Note that this calculation method is more labor-intensive, but at the same time more accurate - since it allows us to take into account the uneven operation of funds. The average annual cost of the PF, calculated in this way, is also called the average annual full accounting value of fixed assets.

Calculation of the average annual cost of OPF according to the balance sheet

The average annual cost of OPF can also be determined using balance sheet indicators as a basis.

The formula used for this calculation will be:

Ssr. = Sat + (Svd. * M) / 12 - (Sb. * (12 - Mf)) / 12

where СБ – book value of fixed assets,

Cvved. – the cost of the general fund, the funds put into operation,

Csel. – the cost of written-off OPF objects,

M – time that has passed since the start of using the OPF (in months),

Мф – time during which the OS was used before its disposal (in months).

The residual (book) value of all general operating assets of the organization is indicated on line 150 of the balance sheet.

Determination of the average annual cost of OPF based on the average chronological

If the goal of calculations is maximum accuracy, it is advisable to use the average chronological method. First, determine the average values ​​of the cost of general fund for each month (taking into account input and write-off), and then divide the sum of these values ​​by 12.

Сaver = ((From 01.01 + From 31.01) / 2 + (From 01.02 + From 28.02) / 2 ... + (From 01.12 + From 31.12) / 2) / 12

where C as of 01.01 is the cost of OPF at the beginning of the first month of the year;

C on January 31 – the cost of the general fund at the end of the first month, and so on.

Example 4

Let's determine the average annual cost of open pension fund using the data from the first example

C on 01.01 = From 31.01 = C on 01.02 = From 28.02 = From 01.03 = From 31.03 31 = From 01.04 = 20000

C on 30.04 = 20000+300= 203000= From 01.05 = From 31.05 = From 01.06 = From 30.06 = From 01.07

From 07/31 = 20300 + 200 = 20500 = From 01/08 = From 08/31 = From 01/09

From 30.09 = 20500 + 400 = 20900 = From 01.10

From 31.10 = 20900 - 100 = 20800 = From 01.11

From 11/30 = 20800 – 500 = 20300 = From 12/01 = From 12/31

С =((20000 + 20000) / 2 + (20000 + 20000) /2 + (20000 + 20000) /2 + (20000 + 20300) / 2 + (20300 + 20300) /2 + (20300 + 20300) /2 + (20300 + 20500) / 2 + (20500 + 20500) / 2 + (20500 + 20900) /2 + (20900+20800) / 2 + (20800 + 20300) / 2 + (20300 + 20300) / 2) / 12 = 20337.5 thousand rubles

The method that uses the chronological average is the most accurate, but at the same time the most labor-intensive algorithm for calculating the average annual cost of the general fund.

Calculation of the average annual cost of PF according to the rules of the Tax Code

The Tax Code of the Russian Federation enshrines a special algorithm for calculating the average annual cost of a PF, which taxpayers are required to use when calculating the property tax of organizations.

Avg= (State as of 01.01 + State as of 01.02 + ... + State as of 01.12 + State as of 31.12) / 13

Example 5

Table 1. Residual value of the enterprise's fixed assets (thousand rubles)

OPF cost

Let's calculate the average annual cost of the PF:

(400 + 380 + 360 + 340 + 320 + 300 + 280 + 260 + 240 + 220 + 200 +180 + 160) : (12 months + 1) = 280 thousand rubles.

Using the average annual cost of OPF in economic analysis

Let's consider the scope of application of the average annual cost of OPF in the calculation of other economic indicators.

If we take the volume of products produced by the enterprise and divide it by the average annual cost of general production, we get capital productivity ratio, which actually shows , how many products produced in monetary terms account for 1 ruble of fixed assets.

If the capital productivity of an enterprise increases over time, this allows us to conclude that the company's capacity is being used efficiently. A decrease in capital productivity, on the contrary, indicates the opposite.

If we take the average annual cost of general production as a dividend, and use the volume of production as a divisor, we get a capital intensity ratio, which allows us to determine what cost of fixed assets is needed to produce a unit of production.

If we divide the average annual cost of OPF by the average number of employees, this will allow us to calculate the capital-labor ratio, which shows the extent to which each of the enterprise’s employees is provided with the necessary means of labor.

If the average annual cost of the general fund is multiplied by the depreciation rate coefficient, which characterizes the operating conditions of the funds, we obtain the amount of depreciation charges for the year. This indicator can be used not only as a retrospective indicator, but also as a forecast indicator when drawing up business plans.

The average annual cost of production fixed assets (fixed assets, funds) is calculated in the economic activities of enterprises with the following goals:

• Entering information into the relevant accounting and statistical reporting,
• Determination of the tax base for property settlements;
• Achieving internal management and financial goals.

The full accounting value of an object of fixed assets is the original price of the object, adjusted by the amount of revaluation (that is, when the fixed assets are depreciated). Revaluation may be made due to:

• reconstruction,
• retrofitting,
• modernization,
• completions,
• partially carried out liquidation.

In the process of use, fixed assets are subject to wear and tear, losing in full or in part their original properties, therefore calculations of their average annual value influence the determination of residual value.

The residual value is calculated by subtracting the amount of depreciation (deductions) from the amount of the original cost.

Fixed assets are characterized by the fact that they are able to transfer their value to the finished product (goods) over a definitely long period, consisting of several cycles. That is why the organization of accounting simultaneously reflects and preserves the original form, including the loss of price over time.

To study the formula for the average annual cost of fixed assets, one should consider in more detail the composition of fixed assets.

The fixed assets (means) of production include:

• Buildings that are architectural objects and are used to create working conditions (garages, warehouses, workshop premises, etc.).
• Structures consisting of engineering construction type objects and used during the transportation process (tunnels, bridges, track construction, water supply systems, etc.).
• Transmission devices through which electricity, gas and oil are transmitted.
• Machinery and equipment, including presses, machine tools, generators, engines, etc.
• Devices for making measurements.
• Electronic computing and other equipment.
• Vehicles including locomotives, cars, cranes, forklifts, etc.
• Tools and equipment.

Formula for the average annual cost of fixed assets

The formula for the average annual cost of fixed assets is as follows:

Sof = Spn + (Svved * M) / 12 - (Svyb x Msb) / 12

Here Sof is the average annual cost of fixed assets,

From Mon – initial cost of funds,

Swed – cost of introduced funds,

M – number of months of operation of newly introduced funds,

Disposal – the cost of disposed funds,

Mvyb – number of months of disposal,

The formula for the average annual cost of fixed production assets contains indicators in their original cost, which is formed at the time of acquisition. In case of revaluation of fixed assets in an organization, the value is taken as of the date of the last revaluation.

Formula for the average annual cost of production fixed assets on the balance sheet

The formula for the average annual cost of fixed production assets can be calculated using information from the financial statements of the enterprise. This method is used by accountants to calculate company profitability indicators.

The formula in accordance with the balance sheet is calculated by finding the sum of the indicators on the balance sheet line “Fixed assets” at the end of the reporting year and at the end of the base year (previous year), then the amount must be divided by 2 or multiplied by 0.5.

For calculations using the formula, information is taken from the balance sheet, covering the totality of transactions not only for the period as a whole, but also separately for each month.

The formula for these calculations is as follows:

Sof = PS + (Svvod × M) / 12 – [D(12 – L)] / 12

Here PS is the initial cost of the investment fund,

Reduction – cost of input funds,

M – months of validity of the introduced funds,

D – cost of liquidation of funds,

L – number of months of operation of retired funds.

Examples of problem solving

EXAMPLE 1

Topic 3. Fixed assets and production capacities

enterprises

The purpose of the lesson is give students an idea of ​​the functioning of fixed production assets and the formation of the production capacity of an enterprise.

Tasks implemented during the practical lesson :

Study of types of valuation of fixed production assets;

Determination of depreciation rates and depreciation charges;

Calculation of indicators of use and efficiency of fixed assets;

Calculation of the production capacity of the enterprise.

Depending on their purpose, fixed assets are divided into fixed non-productive and fixed production assets.

Basic non-production assets – These are social, cultural and domestic facilities, medical institutions, canteens, kindergartens, etc., which are on the balance sheet of the enterprise.

Fixed production assets (FPF)- means of labor that are repeatedly involved in the production process and retain their natural and material form for a long period, transfer their value to the produced product (service) in parts in the form of depreciation.

The main production assets consist of material And intangible funds. According to the all-Russian classifier of fixed assets (approved by the Decree of the Government of the Russian Federation of January 1, 2002):

TO material OPF include buildings; structures; transfer devices; machines and equipment, including power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology and office equipment, tools; vehicles; production and household equipment; working, productive and breeding livestock, perennial plantings and other types of material fixed assets;

(3.16)

where is the number of machine shifts of equipment operation in the first shift;

https://pandia.ru/text/78/118/images/image051_0.gif" width="48" height="25 src="> - the number of machine shifts of equipment operation in the third shift;

Number of installed equipment.

Depreciation- this is the process of gradually transferring part of the cost of the OPF to manufactured products (works, services). For the purpose of calculating depreciation, all general financial assets are distributed into ten depreciation groups in accordance with their useful life. The useful life is the period during which an object of fixed assets or an object of intangible assets serves to fulfill the goals of the enterprise.

For the purpose of calculating depreciation, all OPFs are distributed into ten depreciation groups:

When calculating depreciation, three indicators should be distinguished: the depreciation rate, depreciation charges, and the sinking fund.

Depreciation rate (https://pandia.ru/text/78/118/images/image053_0.gif" width="81" height="45"> (3.20)

where is the annual depreciation rate, %;

https://pandia.ru/text/78/118/images/image055_0.gif" width="23" height="23">=10 years).

2) For used OPFs:

https://pandia.ru/text/78/118/images/image057_0.gif" width="21" height="24"> - the actual service life of the OPF facility, which must be indicated upon purchase, years.

Depreciation deductions– this is the monetary expression of the transferred cost of OPF as part of the cost of production (work, services):

(3.22)

Depreciation deductions are made by enterprises monthly using one of the following methods:

1) linear method;

2) nonlinear method.

The company applies the linear method of calculating depreciation to buildings, structures, transmission devices included in the eighth - tenth depreciation groups, regardless of the timing of commissioning of these facilities. For other fixed assets, the enterprise has the right to apply one of two methods. Depreciation is calculated in relation to an object of depreciable property in accordance with the depreciation rate () determined for this object based on its useful life.

When applying the linear method, the amount of depreciation accrued for one month in relation to an object of depreciated property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object.

When applying the linear method, the depreciation rate for each item of depreciated property is determined by the formula:

(3.23)

where is the monthly depreciation rate, %;

https://pandia.ru/text/78/118/images/image061_0.gif" width="139" height="57"> (3.24)

where https://pandia.ru/text/78/118/images/image063_0.gif" width="21" height="17">) of the enterprise (shop) can be determined by the formula:

(3.25)

where is the number of units of the same type of equipment involved in the implementation of the production program;

https://pandia.ru/text/78/118/images/image067_0.gif" width="24" height="29"> - effective equipment operating time fund, hours;

https://pandia.ru/text/78/118/images/image069_0.gif" width="121" height="84 src="> (3.26)

where is the production volume i- products, pcs.;

https://pandia.ru/text/78/118/images/image072_0.gif" width="25" height="25 src="> - rate of compliance with standards;

https://pandia.ru/text/78/118/images/image073_0.gif" width="15" height="16 src="> - the number of nomenclature items of manufactured products.

The production capacity of assembly areas (shops) depends on the size of the assembled products and the duration of the assembly cycle:

https://pandia.ru/text/78/118/images/image075_0.gif" width="53" height="28"> - useful area of ​​the site (workshop), m2, determined by the formula:

(3.28)

where is the total area of ​​the site (workshop), m2;

Auxiliary area (driveways, walkways), %.

https://pandia.ru/text/78/118/images/image080.gif" width="175" height="48 src="> (3.29)

where is the area of ​​the product, determined by its dimensions, m2;

https://pandia.ru/text/78/118/images/image083.gif" width="23" height="28 src="> - production cycle for assembling the product, days or hours.

When planning and accounting, the following are distinguished:

1) input production capacity (at the beginning of the period - quarter, year) (https://pandia.ru/text/78/118/images/image085.gif" width="35" height="24 src=">);

3) average annual production capacity ():

(3.30)

where is the introduced production capacity during the planning period, rub.;

https://pandia.ru/text/78/118/images/image017_4.gif" width="12" height="24 src="> - operating time of the introduced production facilities from the moment of introduction until the end of the planning period, months;

https://pandia.ru/text/78/118/images/image019_3.gif" width="13" height="15 src="> - number of inputs during the planning period;

https://pandia.ru/text/78/118/images/image090.gif" width="23" height="24 src=">) is determined by the formula:

Where P- planned or actual volume of production, rub.;

The coefficient of planned use of production area is determined by the formula:

https://pandia.ru/text/78/118/images/image093.gif" width="32" height="25"> - planned load of production area (required number of square metro-hours or metro-days to fulfill the plan assembly), defined as:

(3.33)

https://pandia.ru/text/78/118/images/image096.gif" width="152" height="32 src="> (3.34)

Equipment load factor (https://pandia.ru/text/78/118/images/image098.gif" width="104" height="57"> (3.35)

where is the estimated number of equipment units, pcs.;

https://pandia.ru/text/78/118/images/image099.gif" width="35" height="25"> up to a whole number upward, pcs.

Typical problems with solutions

Problem 1

The initial cost of OPF minus depreciation at the beginning of the year for the assembly shop is 1,900 thousand rubles. Depreciation of the general fund at the beginning of the year amounted to 20%. From April 1, new funds worth 180 thousand rubles were put into operation, and from May 1, 150 thousand rubles were written off due to complete depreciation of funds. The average annual depreciation rate for the workshop is 10%. Determine at the end of the year the initial and residual value of general production assets and the renewal rate of fixed production assets.

Solution:

1. Let’s determine the initial cost of the general fund at the beginning of the year:

https://pandia.ru/text/78/118/images/image102.gif" width="283" height="24 src=">

3. Average annual initial cost:

https://pandia.ru/text/78/118/images/image104.gif" width="223" height="41 src=">

5. Residual value at the end of the year:

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Task 2.

The monthly production program of the workshop is 5000 products. The labor intensity of turning operations is 0.65 standard hours, grinding operations are 0.2 standard hours. The equipment operates in a two-shift mode. The planned rate of compliance with standards is 105%. Determine the calculated and actually accepted amount of equipment and the load factor of each group of equipment; production capacity of the workshop, if the actual monthly equipment time is 330 hours.

Solution:

1. Determine the estimated amount of equipment:

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Indicators

measurements

Base year

Reporting year

1. Volume of commercial products

2. Average annual production capacity

3. Average annual cost of open pension fund

4.Actually worked time (on average per unit of equipment) per year

5. Planned loss of working time for equipment repairs

% of the regime fund

The number of weekends and holidays in the previous and reporting years is 110 and 118 days, respectively, calendar days - 365 days. Working hours: two shifts.

Problem 3.6

The initial cost of the machine is 250 thousand rubles. After 6 years, the cost of such machines amounted to 150 thousand rubles, and the annual depreciation rate remained the same - 10%. Define:

1) residual value at the beginning of the seventh year (thousand rubles);

2) the amount of losses from obsolescence (thousand rubles).

Problem 3.7

In 2002 the company manufactured products worth 984 million rubles, the average annual cost of its fixed production assets amounted to 400 million rubles. In 2003 Products were produced in the amount of 895 million rubles, the average annual cost of the company's OPF is 550 million rubles. Determine the change in capital productivity over the years.

Problem 3.8

On a machine whose initial cost is 120 thousand rubles. (annual depreciation rate 12%), it was planned to produce 5000 pieces per year. details. The actual production volume was 6200 units. details. Determine the planned and actual amount of depreciation per part.

Problem 3.9

The initial cost of the enterprise's general fund at the beginning of the year was 47 million rubles. During the year, machinery and equipment worth 5 million rubles were put into operation. and equipment worth 3 million rubles was decommissioned. Depreciation of funds at the beginning of the year was 30%, the average annual depreciation rate for the year was 10%. Define:

1) the initial cost of the open pension fund at the end of the year;

2) the amount of depreciation for the year;

3) the residual value of OPF at the end of the year.

Problem 3.10

Based on the data below on the composition of fixed assets of enterprises, determine the structure of fixed production assets.

Problem 3.12

The company acquired and from 01/01/2002. put into operation 5 identical computer facilities for a total amount of 180 thousand rubles. (without VAT). The useful life of the objects is set at 5 years. As of 01/01/2003 fixed assets were revalued. In January 2003, the company decided to invest these fixed assets as a contribution to the authorized capital of a limited liability company at a contract price of 30,000 rubles. every.

Did the company choose the correct method of revaluation based on market value - 26 thousand rubles. for the object, or was it more profitable for her to carry out a revaluation using the indexation method? Deflator index values ​​in 2002: I quarter. – 109.4%; II quarter – 106.6%; III quarter – 107.9%; IV quarter – 108.2%.

Problem 3.14

Enterprise “A” purchased a used machine. The actual period of its operation by the previous owner was 3 years. The useful life of the machine is 10 years. The enterprise's costs for purchasing and installing this machine amount to 50 thousand rubles. Determine the annual rate and amount of depreciation established by enterprise “A” for the purchased machine.

Problem 3.15

The company purchased a fully depreciated fixed asset item by paying 70 thousand rubles. (without VAT). According to the commission and the opinion of an invited expert, it can be used in the production process for two years. Does the enterprise have the right to charge and write off depreciation on this fixed asset item? If so, what is the annual depreciation expense?

Problem 3.16

Determine the percentage of physical wear and tear of the machine if its useful life according to the technical documentation is 7 years, but in fact the machine was used for 4 years. Using the above data, determine the percentage of physical wear and tear of the machine, if it is additionally known that, according to expert assessment, it can work for another 5 years.

Problem 3.17

Calculate the residual value of the equipment after 5 years with a useful life of 10 years and an initial cost of 200 thousand rubles. when using: 1) the linear method of calculating depreciation; 2) reducing balance method; 3) the method of writing off the cost by the sum of the numbers of years of the useful life.

Problem 3.18

The cost of OPF at the beginning of the year is 1900 thousand rubles. This year, it is planned to put into operation fixed assets worth 250 thousand rubles from June 1, and 105 thousand rubles from August 1. and withdrawal from October 1 – for 140 thousand rubles. The average annual depreciation rate is 8%. Determine the average annual cost of fixed assets and the annual amount of depreciation.

Problem 3.19

The initial cost of the machine is 200 thousand rubles. The machine has been in operation for 4 years. Annual depreciation charges amount to 20 thousand rubles. Define:

Annual depreciation rate;

Useful life of the machine;

Wear rate and serviceability rate at the end of the 4th year of operation.

Problem 3.20

Depreciation charges for the mechanical shop amounted to 250 thousand rubles. Over the course of the year, the workshop produced products worth 3 million rubles, which is 10% more than planned. Determine the annual savings by reducing the share of depreciation charges by 1 rub. manufactured products.

Problem 3.21

Based on the enterprise indicators below, determine:

Indicators		Planned
Average annual production capacity (thousand rubles)
Cost of OPF (thousand rubles)
Cost of the active part of the open pension fund (thousand rubles)
Specific gravity of the active part in the total volume of OPF (%)
Cost of operating equipment (thousand rubles)
Share of operating equipment in the cost of the active part of the OPF (%)
Operating equipment operating time fund (thousand machine hours)

1. deviations and growth rates for all indicators given in the table;

2. operating time of a piece of equipment and capital productivity of the active part of production assets;

Problem 3.22

At a machine-building enterprise for the planning period, an increase in the volume of production and an increase in capital productivity are provided with a constant capital-labor ratio. Define:

1. additional need of the enterprise for fixed assets;

2. additional need of the enterprise for labor resources;

3. level of capital productivity, ensuring the production program without additional attraction of funds.

Initial data for calculation:

Base period	Planning period
Product output (thousand rubles)	Capital productivity (RUB/RUB)	Capital-labor ratio (RUB/person)	Increase production volume	Capital productivity (RUB/RUB)

Problem 3.23

The workshop has five units of leading equipment. The maximum possible (useful) operating time of each unit is 330 hours per month. The standard labor intensity for processing a product on this equipment is 2 hours. In June, three more units of the same equipment were put into operation, and in September one unit was liquidated. The actual production volume of the workshop for the year amounted to 10,000 products. Define:

1. annual production capacity of the workshop at the beginning of the year (pieces);

2. average annual production capacity (pcs.);

3. capacity utilization factor (%).

Problem 3.24

At the enterprise, the duration of a work shift is 8 hours with planned downtime for repair work of 1 hour. According to the passport data, the hourly productivity of the machine is 100 products. The actual operating time of the machine was 6 hours, 300 products were produced. Define:

1. coefficient of extensive use of equipment;

2. coefficient of intensive use of equipment;

3. integral coefficient (in terms of time and productivity) of equipment use.

Problem 3.25

There are 100 machines installed in the workshop. The workshop operates in two shifts, with a shift lasting 8 hours. The annual production volume is 280 thousand products, the production capacity of the workshop is 310 thousand products. Determine the shift ratio of machine tools, extensive and intensive loading ratios. It is known that all machines work on the first shift, 50% of the machine park works on the second shift, the number of working days per year is 260, the actual operating time of one machine per year is 4000 hours.

Problem 3.26

There are 10 machines installed in the workshop. Working hours: two shifts. The cost of readjustment and repair of machines is 10% of the nominal time fund. The standard time for manufacturing one part is 2 hours. The average percentage of compliance is 115%. In fact, one machine worked an average of 3039 hours during the year. Define:

1. nominal and actual operating time of machines;

2. annual production of parts for this group of machines (production capacity);

3. coefficient of extensive use of machine tools.

Problem 3.27

Determine the production capacity of the site and the volume of output based on the following data:

There are 20 machines operating at the workshop site;

The standard time for processing one product is 0.5 hours;

Operating mode: two shifts;

Shift duration – 8 hours;

Number of non-working days per year – 107;

Regulated equipment downtime – 3% of the scheduled time fund;

Machine utilization rate is 0.85.

Problem 3.28

Determine the output and average annual capacity of the site and the volume of production if: production capacity at the beginning of the year is 18,200 thousand rubles. products; planned increase in production capacity: from April 1 - 400 thousand rubles, from July 1 - 340 thousand rubles, from November 1 - 300 thousand rubles; planned disposal of production capacity: from June 1 - 120 thousand rubles, from September 1 - 180 thousand rubles.

Problem 3.29

The firm has the option to apply accelerated depreciation to 50% of its fixed assets. The company's costs included depreciation at 10%. It is necessary to determine how the use of accelerated depreciation will affect the company's costs. Under what conditions will the use of accelerated depreciation be beneficial to the company?

Problem 3.30

Will the company need additional funds for equipment if it expects to increase output by 12% and completely eliminate equipment downtime due to lack of orders, which accounted for 10% of working time last year?

Problem 3.31

In the workshop of the machine-building plant there are three groups of machines: grinding - 5 units, planing - 11 units; revolver - 12 units. Time standard for processing a unit of product in each group of machines, respectively: 0.7 hours; 1.2 hours; 1.6 hours. Determine the production capacity of the workshop if it is known that the operating mode is two-shift, the shift duration is 8 hours, regulated equipment downtime is 7% of the operating time fund, the number of working days in the year is 265.

Problem 3.32

The weaving factory operates in two shifts, the number of looms at the beginning of the year is 500. Since April 1, 70 looms have been installed, since August 1, 40 looms have been retired. The number of working days per year is 250, the planned percentage of downtime for repairs of one machine is 5%, the productivity of one machine is 4 m of fabric per hour, the production plan is 7500 thousand m. Calculate the production capacity of the fabric factory and its utilization rate.

Problem 3.33

The total area of ​​the workshop is 640 m2, of which auxiliary area (for maintenance and household premises, passages, driveways) is 35%. During the quarter (66 working days), the workshop assembles 280 products; The assembly cycle for one product is 14 days. The area occupied by one product during assembly is 12 m2. The workshop operates in two shifts. Determine the utilization rate of the production area of ​​the workshop.

Problem 3.34

Determine the shift of equipment for the processing section of the tractor drive shaft gear under the following conditions: quarterly launch program 38,500 pcs.; planned loss of time in equipment operation is 5%. The equipment park on the site and the unit time standards are as follows:

Transaction number
Number of machines, pcs.
Norm of piece time, min.

Security questions for the topic

1. Give the concept of fixed assets and intangible assets?

2. What types of OPF valuations exist and what are they used for?

3. What is the essence of physical and moral wear and tear of the OPF, the factors influencing them?

4. What is the essence of depreciation of fixed assets?

5. Give the concept of depreciation rate.

6. What is the purpose of the sinking fund?

7. What are the main indicators that characterize the level of use of OPF?

8. What is the production capacity of the enterprise?

9. What is the average annual production capacity and how to calculate it?

Fixed assets are a special form of means of labor, which are characterized by long-term use. At enterprises they are used over several production cycles, and this requires a gradual write-off of value through depreciation. To carry out accounting and related calculations, the average annual cost of fixed assets is required. It can be calculated in several ways, each of which has its own formulas and features.

What is the average annual cost of an OS?

All fixed assets require the calculation of depreciation charges. This allows you to distribute the financial burden over the entire life of the object, and not reflect it only in the month when the operating system is purchased. Calculation of depreciation is possible if the average annual cost of fixed assets is known, the calculation formula for which will be discussed later.

But this is not the only reason forcing us to calculate such a cost. It is also necessary for calculating property taxes. After all, organizations must pay it by law.

Often, an enterprise wants to evaluate how intensively fixed assets are used. To calculate the corresponding indicators, the average annual cost of fixed production assets is used, the calculation formula for which allows one to calculate, for example, capital productivity with high accuracy.

But before we move on to analyzing methods for calculating the average annual cost, it is necessary to understand its varieties and understand why each of them is needed.

What types of OS costs are there?

Legal acts related to fixed assets define or mention different types of fixed assets costs. When talking about the cost of fixed assets, we may be referring to one of the following types:

Type of cost	Definition	Peculiarities
Initial	Includes the costs of purchasing or creating an OS object, its delivery to the place of use and installation necessary for subsequent work with the OS.	Calculated to calculate the depreciation rate and subsequent deductions. Based on this value, the profitability and profitability of the organization’s assets are determined.
Restorative	The cost of an asset as of the date of the last revaluation.	Allows you to recalculate costs in accordance with prices and tariffs for a specific date.
Residual	This is the original or replacement cost of the asset minus the amount of existing depreciation.	Using it you can determine the % wear of the OS. Allows you to make a plan in advance for repair or replacement of an object.
Liquidation	The cost of the asset at which it is sold or written off.	It may be equal to zero if all depreciation deductions for the fixed asset are made.
Average annual	If we mean the average annual cost of fixed production assets, then several formulas can be used to calculate it at the enterprise.	It can be calculated from balance sheet data or based on information about the entry and disposal of fixed assets.

Methods for calculating the average annual cost of fixed assets

• for what purpose was it necessary to calculate the cost;
• How important is the accuracy of the result obtained?

For example, if you do not need the exact average annual cost of fixed assets, the formula without taking into account the month of introduction and write-off of fixed assets will be the simplest and most appropriate. If high accuracy is required, then it will be necessary to take this month into account. Let us consider the available calculation methods in more detail.

Basic formula for determining cost

The most commonly used formula is:

From Wed. = (C ng + C kg)/2

Here, the starting price is taken as the cost on January 1 of the desired year, and the final price on December 31 of the same year.

An accountant may have a question about how to determine the value of fixed assets at the end of the year. In this case, you should use the following formula:

With k.g. = From n.g. + From introduction – From retirement

These formulas can only be used if the book value of residual assets is taken as a basis. Other types of cost cannot be used in this case.

Formula for calculating total book value

If an accountant requires accurate calculations, then he cannot use the basic formula. In this case, it will be important when the OS was written off or put into operation. If an enterprise wants to calculate capital productivity indicators, for example, then the average annual cost should be calculated using the following formula:

From Wed. = From n.g. + M1/12*From introduction – M2/12*From retirement

All parameters here are the same, the only exception is that indicators M1 and M2 are used, which indicate how many months have already passed since the date of commissioning or from the day the OS was written off.

Formula for calculating historical cost

Even more accurate calculations can be obtained by calculating the average cost for each month, using the very first formula for calculating the average, only take the values ​​not for the beginning and end of the year, but for the beginning and end of each month. Afterwards, all average monthly values ​​are added up and divided by 12 months, from which the average annual cost of the operating system is obtained.

Determining value using values ​​from the balance sheet

You can determine the average annual cost using balance sheet data. In this case, the following formula will be applied:

From Wed. = C b + (C c *M)/12 – (C l *(12 – M f))/12

• C b is the book value of fixed assets;
• C in – the cost of the facilities put into operation;
• C l – cost of written-off fixed assets;
• M – how many months of the current year have already passed;
• M f - during how many months of the accounting year the OS was used.

Conclusion

Each method for calculating the average annual cost has its own characteristics and requires knowledge of certain parameters. If exact calculations are not required, then the easiest way is to use the basic formula.