To solve the most important task of enterprise statistics - to determine the composition of the received statistical information - it will take a lot of time.

The general principle underlying the formation of a system of indicators of enterprise statistics is as follows.

Statistics subject Is the collection and processing of economic indicators that allow for analysis economic activity enterprises of various types and industries.

The collection of statistical information on orders of specific consumers is carried out within the framework of industry statistics.

An example of this approach is organizing statistical observation for the activities of small businesses in 1994-1996.

All information is divided into two streams:

1) the main results of the entire economic activity of small enterprises, regardless of their industry affiliation (form No. MP - Section I, the most important economic indicators);

2) statistical indicators of the production of products or the provision of services at small enterprises of certain industries, including the production of products in kind, are developed using Section II of Form No. MP and a number of industry forms, which are characterized by significant differentiation and detailing of the amount of information requested. Work is also underway to prepare baselines for statistics on large and medium-sized enterprises. Areas of analysis of the activities of large

and medium-sized enterprises, which determine the composition of the information collected in the framework of business statistics, may be the following:

a) the financial and property status of enterprises (fixed and working capital, sources and directions of spending money, debt, etc.);

b) the efficiency of the economic activity of the enterprise, the ratio of results and costs (structure of profit and costs, profitability of production, the ratio of assets and liabilities, etc.);

c) investment and business activity of enterprises (investments, production capacities and their use, stock status, demand for products, movement of labor, and others);

d) structural and demographic characteristics of enterprises.

The work on determining the composition of the main economic indicators consists of the following main stages:

1) inventory and analysis of the current industry reporting in terms of the composition of indicators, the methodology for their formation, timing of submission, the range of reporting units, etc .;

2) the formation of the main economic indicators of the micro level, taking into account overall structure a schematic diagram of the analysis of the socio-economic development of Russia and the composition of individual special blocks;

3) comparison of the list of indicators with the statistical indicators available in the current reporting;

4) development of statistical reporting forms for large and medium-sized enterprises;

5) preparation of proposals for revising the forms of statistical sectoral reporting.

Industry reporting applies to the production of products. It covers the issues of accounting for products in value and physical terms with all its calculations and reflects the specifics of the work of enterprises in a particular industry.

Integrated reporting forms help eliminate the repeatability of statistical indicators and reduce the information load on the enterprise.

Business Structural Survey Form Is one example of integrated reporting forms for different types of manufacturers.

home goal structural survey - the regular provision of statistical data on the state of the structure of the production system for conducting integrated analysis the main parameters of the financial and economic activity of enterprises, the formation of individual macroeconomic indicators.

2. The system of indicators characterizing the resource potential and the results of all activities of the enterprise

Personnel of enterprises

Role labor resources constantly increasing, and not only during the period of market relations.

Labor collective- the basis of success entrepreneurial activity, teams of like-minded people and partners capable of realizing, understanding and implementing the plans of the enterprise management.

Labor relations are a complex aspect of the work of an enterprise.

The production process depends on people, that is, on their desire and ability to work and, accordingly, on their qualifications New emerging production systems not only consist of machines, but also include people who work closely together.

Human capital, equipment and manufacturing inventories are the cornerstones of competitiveness, economic growth and efficiency.

The main factors affecting the increase in the efficiency of the enterprise:

1) selection and promotion of personnel;

2) training of personnel and their continuous education;

3) stability and flexibility of the composition of employees;

4) improving the material and moral assessment of the work of employees.

There are two criteria for the selection and promotion of employees:

1) high professional qualifications and the ability to learn;

2) communication experience and willingness to cooperate. Employment security, reduced staff turnover, high wages provide a significant economic effect and form workers' desire to improve work efficiency.

Labor remuneration should stimulate an increase in labor productivity and have a motivational effect.

To improve efficiency and productivity, it is necessary to change both wages and the approach to its formation.

The organization of labor and management of the collective of the enterprise includes:

1) hiring employees on a part-time or weekly basis;

2) the placement of workers in accordance with the established production system;

3) distribution of duties among the employees of the enterprise;

4) retraining or training of personnel;

5) stimulation of labor;

6) improving the organization of work.

The labor collective of the enterprise is adapting to the existing system of production processes.

The structure of the production process is based on scientific principles of labor organization, which presuppose:

1) division of labor and improvement of its cooperation on the basis of the division of the production process;

2) selection of professional and skilled workers and their placement;

3) improvement labor processes by developing and implementing rational methods and techniques of labor;

4) improving the service of workplaces on the basis of clear regulation of each service function;

5) implementation of effective forms teamwork, development of multi-unit service and combination of professions;

6) improving labor rationing based on the use of reserves, reducing labor costs and the most rational operating modes of equipment;

7) the organization and conduct of systematic production instruction - advanced training of workers, exchange of experience and dissemination of advanced labor methods;

8) creation of favorable working conditions and work safety in sanitary and hygienic, psychophysiological, aesthetic terms, the introduction of rational work schedules, work and rest regimes in production. General indicators of the implementation of these principles are:

1) growth in labor productivity;

2) satisfaction of all working conditions;

3) satisfaction with the content of work and its attractiveness.

Currently, in order to hire an employee, it is necessary to maintain constant contact with educational institutions, to use a recommendation system when hiring. conduct exams and interviews and, most importantly, establish a probationary period.

The main sources of recruiting at the enterprise are all types of educational institutions, enterprises with similar professions, labor exchange.

The distribution of duties and the arrangement of workers is based on a system of division of labor. The following forms of division of labor have become widespread:

1) technological - by type of work, professions and specialties;

2) operational - for certain types of operations of the technological process;

3) according to the functions of the work performed - main, auxiliary, auxiliary;

4) by qualification.

If the owner of the enterprise has selected employees for himself. that meet all of its requirements, then it is necessary to draw up labor contract or a contract is an agreement between an entrepreneur and a person who is hired to work, and a specific recruitment system is used in domestic practice.

Enterprise personnel structure

The entire staff of the enterprise is divided into categories: workers, employees, specialists and managers.

The workers of the enterprise include workers directly involved in the creation material values or the provision of transport and production services.

Workers are subdivided into main and auxiliary.

Their ratio is an analytical indicator of the enterprise's performance.

The headcount ratio of the main workers is determined by the formula:

where T vr - the average number of auxiliary workers at the enterprise, in the shops, on the site, people;

T p - the average number of all workers at the enterprise, in the shop, at the site, people.

Specialists and managers (directors, foremen, chief specialists, etc.) organize the production process and manage it.

Employees include employees who carry out financial accounting, supply and marketing and other functions (agents, cashiers, clerks, secretaries, statisticians, etc.).

The qualification of work is determined by the level of special knowledge and practical skills and characterizes the degree of complexity of the specific type of work performed. Compliance with the abilities, physical and mental qualities of any profession means the professional suitability of the employee.

Enterprise personnel structure Is the ratio different categories workers in their total number. To analyze the structure of personnel, the proportion of each category of workers is determined and compared d pi in total average headcount personnel of enterprise T:

where T i is the average number of employees in the category, people.

The structure of personnel can be considered on the basis of, for example, gender, age, educational level, length of service, etc. it is analyzed for each department. The number of employees in the workforce is changing all the time: employees are fired, others are accepted, such changes are characterized by staff turnover.

The state of the frames is determined using the coefficients.

Retirement rateTO VC(%) Is the ratio of the number of employees laid off for various reasons during a given period T at v , to the average number of employees for the same period T:

Frame rate TO NS(%) Is the ratio of the number of employees who are hired for a given period T, to the average number of employees for the same period, T:

Frame stability factor TO with it is used in assessing the level of organization of production management as at an enterprise in individual departments or as a whole.

1 – T where T? sw. - the number of employees who quit on their own and because of the violation labor discipline for the reporting period, people;

T- the average number of employees at the enterprise in the period preceding the reporting period, people;

T NS- the number of newly hired employees for the reporting period, people.

Employee turnover rate TO since(%) is determined by dividing the number of employees of the enterprise who retired or dismissed for a given period T uv, on average payroll for the same period T:

Labor force and working time statistics of the enterprise

Labor force statistics study the composition and size of the labor force. In the sphere of material production, the labor force is divided into personnel employed in the main activities of the enterprise and personnel in non-main activities.

Workers are grouped by profession, by the degree of labor mechanization, and by qualifications. The main qualification indicator is the wage grade or wage factor. The average skill level is determined by the average wage grade, calculated as the arithmetic mean of the categories, weighted by the number or by the percentage of workers:

where R- tariff categories;

T- the number (%) of workers with this category.

All employees are grouped by gender, age, work experience and education.

The categories of the number of workers and employees include the payroll and attendance numbers, the number of those who actually worked. The payroll includes all employees of the enterprise hired for a period of one or more days. The turnout includes workers who have come to work, as well as those on business trips and employed in other enterprises on the orders of their organization.

All categories of population are determined for a specific date, but for many economic calculations it is necessary to know the average number of employees - the average number of employees, average number of employees and the average number of those actually employed.

The average headcount is determined in the following ways.

Suppose that the headcount at the beginning and end of the period is known, then the average headcount is determined as a half-sum of these values.

The average headcount for a quarter, half a year and a year is determined as the arithmetic average of the monthly average numbers:

where T- the sum of the average monthly number of employees for the number of months in the period.

If you know the headcount for dates at the same time intervals, for example, at the beginning or end of each month, then the average headcount for a quarter, half a year or a year is calculated using the chronological average formula:

where № is the number of indicators;

T - number on the first date, T 2, T 3 - on other dates. The most accurate results are given by the following two methods:

The average number of employees is determined by the formula:

The average number of people actually employed is calculated by the formula:

Working time is measured in man-days and man-hours.

In statistical science, the following funds of working time (in man-days) are considered.

Calendar fund- this is the entire time of the reporting period, is equal to the product of the number calendar days in the period for the payroll number of employees. The personnel fund is less than the calendar one by the number of holidays and weekends man-days.

The maximum possible fund is less than the personnel fund due to the time of regular vacations.

In fact, the spent fund of time is less than the maximum possible due to various losses of working time.

The use of funds of time is measured by the following coefficients:

Characteristics of labor productivity

Labor transforms natural objects or raw materials into finished product... This ability of labor is called the productive force. Labor productivity is a measure of success.

Labor productivity- the effectiveness of living labor, the effectiveness of productive activities to create a product over time.

Labor productivity statistics are faced with the following tasks:

1) improving the methodology for calculating labor productivity;

2) identifying factors of growth in labor productivity;

3) determining the impact of labor productivity on the change in the volume of production.

Labor productivity is characterized through indicators of labor intensity and output.

Production (W) products per unit of time is measured by the ratio of the volume of products produced (q) and costs (T) working hours (average headcount):

It is a direct indicator of labor productivity. The opposite indicator is labor intensity:

Production shows how much production is produced per unit of working time.

The system of statistical indicators of labor productivity is determined by the unit of measurement of the volume of products produced. Units can be natural, conditionally natural, labor and value. They use natural, conditionally natural, labor and cost methods of measuring the level and dynamics of labor productivity.

Depending on the measurement of labor costs, the following levels of productivity are distinguished.

Average hourly production = volume of products produced / number of man-hours worked during a given period.

This level characterizes the average output of a worker for one hour of actual work.

Average daily output = volume of products produced / number of man-hours worked by all workers in the enterprise.

This level shows the degree of productive use of the working day.

Average monthly output = volume of products produced / average number of workers.

The denominator reflects labor reserves.

The average quarterly output is determined in the same way as the monthly average. Average output is characterized through the ratio marketable products and the average number of staff. There is a relationship between all the considered indicators:

W 1 PPP = W h? P r.d.?P r.p. ? d workers in the PPP,

where W 1nnn- production per employee;

W 4 - average hourly production;

NS r.d.- working hours;

NS r.p.- working hours;

d workers in the PPP- the share of workers in the total number of industrial production personnel.

Depending on the method of measuring the level and dynamics of labor productivity, the following statistical indices are used.

1) natural:

2) labor:

4) cost:

In statistical science, to analyze the change in average output under the influence of various factors, a system of indices of average values ​​or a system of aggregate indices is used.The level of labor productivity of individual units of a statistical aggregate is used as an indexed value, and the number (in absolute terms) of such units with different levels is used as weights. labor productivity or their share in the total number (dt):

3. Fixed capital of the enterprise

Production is carried out in the presence of two main factors - these are:

1) labor - purposeful human activity;

2) means of production, which are subdivided into means of labor (machines, devices, etc.) and objects of labor (materials, fuel, raw materials, etc.).

With the help of the means of labor, there is a direct impact on the objects of labor - their extraction, collection, processing, etc., or conditions are created that ensure the production process - these are production buildings, structures, etc.

The difference between the means of labor and the objects of labor lies in the fact that the objects of labor are consumed in one production

production cycle and their value is completely and once transferred to the product, and the means of labor, retaining their natural form in the production process, transfer their value to the product in parts, many times, with each repeated production cycle.

All means of labor that function in the production process constitute fixed assets.

Thus, fixed assets are means of labor that affect production processes, objects of labor, or provide conditions for the implementation of the production process at an enterprise, but, functioning for a long time, they transfer their value in parts to the products being created.

Depreciation of fixed assets

Fixed production assets wear out in the course of their operation, transferring their value to manufactured products.

Depreciation- This is the monetary expression of the value of the depreciation of fixed assets transferred to products. Depreciation is included in the cost of production.

Annual amount of depreciation charges determined by the formula:

A = (B-L) / T,

where V- full initial cost of fixed assets;

L- the liquidation value of fixed assets minus the costs of dismantling them;

T- standard service life of fixed assets.

Annual depreciation rates are determined by the formula:

where M- the estimated cost of modernization during the entire operational period.

Annual balances of fixed assets are compiled to characterize changes in the volume and movement of fixed assets, their reproduction, on their basis, the processes of their reproduction are analyzed, dynamics is studied, indicators of renewal of disposal and the state of fixed assets are calculated.

Annual depreciation of fixed assets is equal to the amount of accrued depreciation for the year.

Sources of income of fixed assets:

1) commissioning of new fixed assets;

2) purchase of fixed assets from legal entities and individuals;

3) gratuitous receipt of fixed assets of other legal entities and individuals;

4) lease of fixed assets. Disposal may occur for reasons:

1) liquidation due to dilapidation and wear and tear;

2) sales of fixed assets to various legal entities and individuals;

3) gratuitous transfer;

4) transfer of fixed assets to a long-term lease. Based on these balances, both book value and value less depreciation can be calculated whole line indicators characterizing the condition and reproduction of fixed assets:

Or 100% is the wear rate. Indicators of the use of fixed assets.

Return on assets:

Capital intensity:

F e = the reciprocal of the return on assets.

Capital-labor ratio:

4. Working capital of the enterprise

Source of formation of fixed capital- long-term financial investments; distinctive feature- a sufficiently long period of use of funds invested in fixed capital in order to generate profit.

Working capital- financial resources invested in objects, the expenditure of which is carried out by the enterprise within a short calendar period of time.

The objects included in the working capital include items that have a service life of no more than a year, regardless of their value, as well as items with a value below the established limit of no more than 50 times the minimum wage per unit on the day of purchase, regardless of the service life and their cost.

Working capital composition:

1) production stocks;

2) work in progress and semi-finished products;

3) agricultural production in progress;

4) feed and forage;

5) expenses of future reporting periods;

6) finished products;

7) goods;

8) other inventory items;

9) goods shipped;

10) cash;

11) debtors;

12) short-term financial investments;

13) other circulating assets.

In the composition of production stocks, there are: raw materials and materials, purchased semi-finished products, components, fuels and lubricants, fuel, components, etc.

The source of formation of the elements of working capital is financial resources. Part financial resources own funds (funds authorized capital, special funds that are formed at the expense of profits), attracted funds (commercial loans, deposits, issued bills, etc.).

Working capital consists of assets that are in constant motion and are converted into cash.

For the characteristics of use revolving funds there are three indicators of the speed of their circulation.

Turnover ratio characterizes the number of revolutions of the average balance of production working capital for the reporting period:

where R- price products sold for the period;

CO- the average balance of circulating assets, defined as the arithmetic average of the monthly averages (for a quarter, half a year, a year) or as a chronological average.

Fixation ratio of working capital- this value shows how much you need to have working capital per 1 ruble. cost of products sold. Average duration of one turnover of working capital in days:

Average duration of one turnover of working capital in days:

where D is the number of days in the period.

The average indicators of the speed of circulation of circulating assets are calculated. The turnover and consolidation ratio is calculated as the arithmetic weighted average:

The average duration of one revolution in days is determined as the harmonic weighted average:

The effect of accelerating the turnover of working capital is expressed by the amount of funds conditionally released from circulation due to the acceleration of their turnover.

Use of objects of labor - This is the consumption of materials, which characterizes in monetary terms the consumption of material resources per unit of production result. The material consumption indicator is calculated by the formula:

where MH- material production costs without depreciation of fixed assets;

Q- the volume of the aggregate social product, national income or products of individual industries and enterprises.

5. Statistical study of enterprise finance

Enterprise finance- these are financial relations, expressed in monetary form, arising from education, races

definition and use monetary funds and savings in the process of production and sale of goods, performance of work and provision of various services.

The quantitative characteristics of financial-monetary relations, together with their qualitative characteristics due to the formation, distribution and use of financial resources, the fulfillment of obligations of economic entities to each other, to the financial-banking system and the state, is the subject of study of finance statistics.

The main objectives of the statistics of enterprise finance are:

1) study of the state and development of financial and monetary relations of economic entities;

2) analysis of the volume and structure of sources of formation of financial resources;

3) determination of the direction of use of funds;

4) analysis of the level and dynamics of profit, profitability of the enterprise;

5) evaluation financial sustainability and the state of solvency;

6) assessment of the fulfillment of financial and credit obligations by business entities.

Financial resources- this is the own and borrowed funds of economic entities that are at their disposal and are intended to fulfill financial obligations and implement costs for production.

The volume and composition of financial resources is associated with the level of development of the enterprise and its efficiency. If the enterprise is successful, then the size of its cash income is high.

The formation of financial resources occurs at the time of the formation of the statutory fund. The sources of the authorized capital are:

1) share capital;

2) share contributions of members of cooperatives;

3) long-term loan;

4) budgetary funds.

At formed enterprises in conditions market economy sources of financial resources are:

1) profit from products sold, work performed or services rendered;

2) depreciation charges, receipts from the sale of shares, securities;

3) short-term and long-term loans;

4) income from the sale of property, etc.

Profit is the main indicator of the financial condition of an enterprise. In the statistics of enterprise finance, there are the following types of profit:

1) balance sheet;

2) from the sale of products (works, services);

3) gross;

4) net profit.

Balance sheet profit- this is the profit received as a result of the sale of products of fixed assets and other property of economic entities, as well as income minus losses from non-sales operations.

Profit from product sales calculated as the difference between the proceeds from the sale of products and the costs of production and sale included in the cost of production.

Gross profit In the structure of non-operating income and losses, it takes into account paid fines and penalties.

The profit remaining at the disposal of the enterprise after making various payments to the budget is net profit.

Enterprises themselves determine the directions, volumes and nature of the use of net profit. At the expense of net profit, a fund for the development of production, a fund for accumulation, social development and a fund for material incentives, a reserve fund are formed.

Profitability indicators

Profitability Is the profitability of the enterprise.

1. Overall profitability:

where NS b- the total amount of balance sheet profit;

F- the average annual cost of the main production assets and standardized working capital.

2. Profitability of products sold:

where NS r.p.- profit from product sales;

C is the total cost of goods sold.

Indicators of business activity of the enterprise

1. The business activity of the enterprise is determined using the indicator of the total capital turnover:

where V- proceeds from the sale of products;

TO- the fixed capital of the enterprise.

Analysis of the financial stability of an enterprise is very important in a market economy.

Financial stability Is the ability of an economic entity to timely from own funds reimburse the costs invested in fixed and working capital, intangible assets, and pay off their obligations, that is, be solvent.

Coefficients are used to assess the measurement of stability.

1. Coefficient of autonomy:

where WITH with- own funds;

S with- the sum of all sources of financial resources.

2. Coefficient of stability:

where TO s- accounts payable and other borrowed funds.

3. Coefficient of maneuverability:

K m = (C s + DKZ - O sv.) / S s,

where ДКЗ - long-term credits and loans;

O St.- fixed assets and other non-current assets.

4. Liquidity ratio:

where D sa- funds invested in securities, inventories, accounts receivable; TO Z- short-term debt.

The main economic indicators of the enterprise

The performance of the enterprise can be characterized by the following indicators:

Economic effect;

Performance indicators;

Payback period;

Breakeven point of farming.

Economic effect- ϶ᴛᴏ an absolute indicator (profit, income from sales, etc.), characterizing the result of the enterprise.

profit .

The limitedness of the indicators of the economic effect essentially lies in the fact that from them it is impossible to draw a conclusion about the qualitative level of the use of resources and the level of profitability of the enterprise.

Economic efficiency - ϶ᴛᴏ relative rate, commensurate with the resulting effect with the costs that caused this effect, or with the resources used to achieve this effect:

For example, these are indicators of capital productivity and the turnover ratio of working capital, which characterize, respectively, the efficiency of using basic assets and working capital.

The degree of profitability of the enterprise can be estimated using the indicators of profitability. The following main indicators can be distinguished:

a) product profitability(individual types) (R p) is calculated as the ratio of profit from the sale of products (P p) to the costs of its production and sale (W pr):

b) profitability of core business(R od) - the ratio of profit from the sale of products to the costs of its production and sale:

where P r.v.p - profit from the sale of all products;

Z pr.v.p - the cost of production and sales of products.

v) return on assets(Ra) - the ratio of the balance sheet profit to the total of the average balance sheet (K cf.). This indicator characterizes how effectively the fixed and circulating assets of the enterprise are used. This indicator is of interest to credit and financial institutions, business partners etc.:

G) return on equity(R o.k) - the ratio of the balance sheet profit (P b) to the average cost of fixed capital (Of s.g):

e) return on equity(R s.k) - the ratio of net profit (P h) to the average cost of equity capital (K s.s.):

This indicator characterizes how much profit each ruble invested by the owner of the capital gives;

Payback period(T) - ϶ᴛᴏ the ratio of capital (K) to net profit (P h).

This parameter shows how many years the funds invested in this enterprise will pay off under unchanged conditions of production and financial activity.

Break-even point of farming. The concept of a break-even economy should be expressed in the form simple question: how many units of product it is extremely important to sell in order to recover the costs incurred.

Accordingly, the prices for products are set in such a way as to reimburse all the notional variable costs and get a markup sufficient to cover the notional fixed costs and profit.

As soon as the number of units of production (Q cr) is sold, sufficient to reimburse the conditionally fixed and conditionally variable costs (full cost), each unit of production sold in excess of this will be profitable. At the same time, the magnitude of the increase in this profit depends on the ratio of conditionally fixed and conditionally variable costs in the structure of the total cost.

Τᴀᴋᴎᴍ ᴏϬᴩᴀᴈᴏᴍ as soon as the volume of units sold reaches minimum value sufficient to cover the full cost, the company makes a profit that begins to grow faster than this volume. The same effect takes place in the case of volume reduction economic activity, that is, the rate of decline in profits and increase in losses outstrips the rate of decline in sales. The definition of the break-even point of the economy is shown in Fig.

12. Profit of the enterprise: the order of formation and distribution

The main indicator characterizing the economic effect of activities manufacturing enterprise, - ϶ᴛᴏ profit .

Profit formation procedure:

Profit P p from product sales (sales)- ϶ᴛᴏ the difference between the proceeds from sales (V p), the costs of production and sales of products (full cost of Z pr), the amount of value added tax (VAT) and excise taxes (OCC):

P p = B p - W pr - VAT - OCC.

Profit from other sales (P pr)- ϶ᴛᴏ profit received from the sale of fixed assets and other property, waste, intangible assets. It is defined as the difference between the proceeds from sales (In pr) and the costs of this implementation (Z p):

P pr = V pr - W r.

Profit from non-operating transactions - ϶ᴛᴏ the difference between income from non-operating transactions (D int) and expenses on non-operating transactions (P int):

P int = D int - R int.

Income from non-operating transactions- ϶ᴛᴏ income from equity participation in the activities of another enterprise, dividends on shares, income from bonds and other securities, income from the lease of property, received fines, as well as other income from operations not directly related to the sale of products.

Balance sheet profit: P b = P p + P pr + P int.

Net profit: Пч = Пб - excl.

Retained profit: PNR = Pch - DV - percent.

Profit distribution procedure:

Reserve fund created by the enterprise in case of termination of its activities to cover accounts payable. The formation of a reserve fund for enterprises of certain organizational and legal forms is mandatory. Contributions to the reserve fund are made in accordance with applicable regulations.

Accumulation fund intended for the creation of new property, the acquisition of basic and circulating assets. The value of the accumulation fund characterizes the enterprise's capabilities for development and expansion.

Consumption fund designed to carry out activities for social development and material incentives staff of the company.

The main economic indicators of the enterprise - the concept and types. Classification and features of the category "Main economic indicators of the enterprise" 2017, 2018.

Analyzing the system of performance indicators in domestic science and practice, let us single out the following groups of them (for more details, see Table 6.2):

• generalized performance indicators;
• indicators of the efficiency of human labor (labor resources);
• indicators of the efficiency of using fixed assets, working capital and capital investments;
• indicators of the effectiveness of the use of material resources;
• economic efficiency indicators new technology(reflection of the economic efficiency of new technology in the planned and reporting indicators).

Table 6.2. The system of performance indicators used in the domestic practice of managing an organization

Main groups of performance indicators	Characteristics of the main indicators
1. Generalized performance indicators	1. Growth in production in value terms, including at the expense of operating enterprises. 2. Production of products for 1 rub. costs. 3. Relative savings: fixed assets; standardized working capital; material costs (excluding depreciation); wage fund. 4. Profitability as profit to the average annual cost of fixed assets and standardized working capital. 5. Costs per 1 rub. commercial products (works at full cost)
2. Indicators of the efficiency of living labor (labor resources)	1. Labor productivity. It is expressed by the ratio of products (goods, services) to production (functional) personnel. 2. The share of the increase in production received due to labor productivity. 3. Savings in living labor (reduction of workers per year). 4. The ratio of the growth rate of the average wages to the rate of growth of labor productivity
3. Indicators of the efficiency of using fixed assets, working capital and capital investments	1. Production of products for 1 rub. the average annual cost of fixed assets (return on assets). 2. Production of products for 1 rub. average annual value of standardized working capital: pure products; marketable products (works). 3. The increase in working capital to the increase in marketable output. 4. The ratio of the increase in net production to the capital investments that caused this increase. 5. Specific capital investments: per unit of input production capacity (for the most important types of products); for 1 rub. increase in production. 6. The payback period of capital investments as the ratio of capital investments to the amount of increase in profit received from these capital investments
4. Indicators of the effectiveness of the use of material resources	1. Material costs without depreciation per 1 rub. marketable products (works) - consumption of materials. 2. Consumption of the most important material resources in kind per 1 rub. marketable products (works)
5. Indicators of economic efficiency of new technology	1. Growth in labor productivity. 2. Relative release of the number of employees. 3. Relative savings in the payroll. 4. Increase in profit (savings from reducing the cost of production). 5. Relative savings in material resources

All the considered variants of the system of performance indicators are not closed, their content is largely homogeneous. This system is complemented by other characteristics depending on the goals, the degree of detail and the depth of analysis. So, there are recommendations to calculate efficiency indicators in relation to value added and on the use of this indicator to assess the efficiency of capital use.

V joint stock companies additionally, the profitability (profitability) of shares is monitored, which reflects the interests of shareholders and future investors. When analyzing the current and strategic efficiency indicators are used that reflect the internal structure of resources and provide additional information about the efficiency of the enterprise.

In a market economy, it is imperative to compare performance indicators with similar indicators of competing firms, as well as with the industry average.

An enterprise as part of the socio-economic structure of society is interested in publishing its financial statements in order to use this information by "external" organizations interested in the work of this enterprise or providing it with credit, investment and other resources. In addition, each enterprise producing goods and services carefully monitors the effectiveness of its production activities as the material basis of business and the main means of its stable financial condition and competitiveness. Relevant information - methods of accounting, analysis, planning, control over the efficiency of the use of production resources - is intended for internal use, primarily by company managers, it is generally inaccessible to the "outsiders" of the enterprise and is protected by the law on trade secrets.

The current system of indicators does not provide a fully reliable assessment of social and economic efficiency. As for measuring the socio-economic efficiency of management, at present it is mainly the result of production that is assessed. So far, there is no complex of indicators for assessing the sphere of circulation and other subsystems of the organization, without which, in conditions of free competition, the effectiveness of the organization is rather arbitrary.

Moreover, traditional methods the assessments of the economic activities of associations and enterprises are based on the assumption that all production organizations in the industry operate in the same conditions and are based on a comparison of the actual results of economic activities with the industry average. In reality, the working conditions are different and with this in mind, a system for evaluating the activities of economic organizations should be built.

The quality of the indicators is determined by two main factors. The first factor refers to the theoretical validity of the indicators and is that the indicators are formed on the basis of in-depth analysis. It is mainly associated with the essence, the qualitative feature of the indicators.

Second factor refers to the factual basis and consists in the fact that the indicators are formed on complete, reliable, comparable and timely information. This factor is mainly associated with the specific quantitative content of indicators.

The system of indicators should objectively correspond to the real natural-production and socio-economic conditions of the facility's functioning and reflect the new paradigm of the organization of production and management. For the transition period, it should ensure the rapid adaptability of enterprises to changes, high flexibility and adaptability of all elements of the system, autonomy and cost-effectiveness of the functioning of enterprises as a whole and their structural divisions.

Let us dwell separately on the assessment of economic efficiency. management decisions(Ur).

Economic efficiency is determined by comparison costs for the development and implementation of SD and results, received from their implementation. A positive economic effect from the implementation of SD - savings; negative - loss.

Here are the main economic indicators for assessing the effectiveness of the developed management decisions:

1. Additional revenue (profit) (AP) received as a result of the development and implementation of the solution:

DP = B-3, (6.1)

where B - revenue due to changes in sales volumes; 3 - costs associated with the development and implementation of SD.

Additional profit in the organization can arise from:

• a) rational use of resources available in the organization (in this case, there is an improvement in the current management mechanism);
• b) better use of the resources themselves in terms of structure and size (in this case, there are fundamentally new SDs).
• 1. Annual profit growth (AP G):

ap L 2 - a, S, -C 2

• 1st component 2nd component
• 1st component - an increase in profit due to changes in the volume of sales of products (DA);
• 2nd component - annual savings by reducing production costs (E gs).

A b A 2 - the volume of sales of products before and after the introduction of SD; WITH(, C 2- costs for 1 rub. products sold before and after SD implementation;

where, Зь 3 2 - production costs before and after SD implementation; P, is the profit received before the implementation of the SD.

3. Increase in the volume of production as a result of the implementation of SD (DA):

YES = YES a + YES b, (6.5)

where YES a is an increase in the volume of production due to a reduction in equipment downtime, standard hours:

DAd = a / 100 A 3 / f G pr, (6.6)

a - percentage of equipment downtime reduction due to prompt identification and elimination of the reasons for equipment downtime, a = 5%;

And 3 - the annual volume of products manufactured by the organization before the sale of the UR, standard hours;

f - annual fund of equipment operation time, hours;

T pr - equipment downtime organizational reasons per year, hour;

DAb - an increase in the volume of output due to a decrease in losses from rejects, standard hours:

YES b = A br x y / 100, (6.7)

Ab R - the annual volume of rejected products, standard hours;

V is the percentage of marriage reduction due to prompt identification and elimination of the causes of marriage, V = 4% (the recommended task, taking into account the available statistics).

4. Savings by reducing production costs (E gs):

^ rc - ^ Cs / pr + A C 3 / yn + D C M + d 0s + d C yn / p - ^ tek '(6.8)

where DS w / pr is the savings in the wage bill of production workers due to the reduction of equipment downtime, rubles:

d C 3 / pr = 3, - P a / 100 T pr, (6.9)

3, - the average hourly wage of one production worker, rubles;

Р - the number of production workers, people;

dS 3 / unitary enterprise - savings in the salary fund of the organization's management personnel due to a decrease in the labor intensity of work related to the implementation of SD, rubles:

lS s / pack = 3 2 .y / 100-T, (6.10)

3 2 - the average hourly wage of one employee associated with the implementation of work on the implementation of SD, rubles;

y - the percentage of reduction in the labor intensity of work related to the implementation of SD due to "electronization", y = 25% );

T is the labor intensity of work related to the implementation of SD, man-hours;

DS M - savings from reducing material costs due to the sale of SD, rubles:

DS M = C mat (1 + YES / A) t / 100, (6.11)

S mat - material costs before the implementation of the solution, rubles;

t is the percentage of reduction in the consumption of material costs due to the implementation of the solution, t = 1% (recommended task, taking into account the available statistics);

DS b - savings from reducing marriage, rubles:

DS b = C br u / 100, (6.12)

С br - losses from marriage before the introduction of SD, rubles;

dSu P / r - savings on conditionally fixed costs due to an increase in production, rubles:

DSup / p = C U. P DA / A, (6.13)

Su-p - conditionally fixed costs, rubles;

С тск - current costs associated with the implementation of SD, rubles.

5. Annual economic effect (E ,.) from the implementation of SD:

Eg = DP ,. - Ken, (6.14)

where K - one-time costs for the development and implementation of SD; E n - standard coefficient the effectiveness of one-time costs (E n = 0.15 / 0.45 - this coefficient shows how much each invested ruble gives, that is, this is the rate of profit that the organization lays down).

6. The one-time costs for the development and implementation of the solution are determined by:

K = K n + K kv ± DOS, (6.15)

where К „- pre-production costs for the development and implementation of SD. These are one-time costs, including costs for: analytical, research and design work; binding of application packages to a competing control object; compilation of reference books and instructions; K sq. - capital investments, including: cost computing technology, organizational technology, communications; the residual value of the liquidated (released) equipment (K vys), devices, buildings, structures.

where K is the initial cost of the released equipment, devices, i.e., fixed assets of the i-th type, / = 1, ..., i; a, - annual rate depreciation,%; 7) ex - the duration of operation of the released fixed assets of the i-th type, years.

8. DOS - change in the amount of working capital after the implementation of SD.

DOS = P m / 360 D T pm + H / 360 D T pp + A, / 360 D T pg, (6.17)

where P m - the cost of raw materials, materials, components, capitalized in the warehouses of the organization during the year; DG PM - reducing the time spent on raw materials, materials, components in the warehouses of the organization after the implementation of the SD; B - the cost of the annual production volume; DG PP - shortening the duration production cycle manufacture of products after the implementation of SD; A] - the volume of sales before the implementation of SD; AT PG- reducing the time spent finished products in the warehouses of the organization.

9. Estimated coefficient of efficiency of one-time costs (E p):

E p = DP G / K. (6.18)

If Ep> = E n, then the decision is effective and can be made for implementation.

10. Payback period of one-time costs (T ok):

T ok= A / LP G = 1 / Er. (6.19)

11. The maximum payback period for one-time costs (T’takh):

T max = 1 / E n. (6.20)

• 12. Payback period, taking into account discounting (G disk) - the minimum time interval (from the beginning of the project), beyond which the integral effect becomes and remains positive in the future, that is, the period from which the initial investment and other costs associated with the project are covered by the total results of its implementation.
• 13. Net present value (NPV) or integral effect (E int) - the sum of current effects for the entire calculation period, reduced to the initial step, or the excess integral results over the integral costs. Answers the question whether the proposed project is effective at a given discount rate (E):

E int = CHDTs =? (* - I> -_ Tsgt, (6.21)

where I AM, - the results achieved at the / -step of the calculation; 5, - costs incurred at the same step; T - calculation horizon; / is the number of the calculation step (/ = 0, 1, 2, ..., T); E,- the discount rate equal to the acceptable rate of return on capital (used to measure indicators of different times by bringing (discounting) their value in the initial period).

14. The index of profitability (ID) is the ratio of the sum of the reduced effects to the value of the reduced investment (K "):

If NPV> 0, then ID> 1 (the project is effective) and vice versa, with ID

• 15. Internal rate of return (IRR) is the discount rate (? Int), at which the value of the reduced effects is equal to the value of the reduced investment. The quantity E t is determined in the calculation process and compared with the rate of return on the invested capital required by the investor. An investment is justified if the IRR is equal to or greater than the investor's required rate of return on capital.
• 16. Expected integral effect (E ex):

E ex = B E max + (1 - / r) E m1n, (6.23)

where E max, E t; n - the largest and the smallest of the mathematical expectations of the integral effect for admissible probability distributions; AND - a special standard to account for the uncertainty of the effect, reflecting the organization's system of preferences in conditions of uncertainty (the recommended value AND = 0,3).

Economic indicators of the enterprise include quite a few separate components. performance indicators of the enterprise is carried out in order to obtain data on the level of development of the enterprise, its effectiveness. Based on these data, conclusions are drawn about possible ways improving the operation of the enterprise and increasing its efficiency.

First of all, they include liquidity ratios, showing the ability of the enterprise to pay on a short-term basis.

The economic indicators of an enterprise in this category are divided into indicators of current, urgent liquidity and working net capital.

Current liquidity shows the result of the ratio of the company's current assets to the total volume of short-term liabilities.

Urgent liquidity is calculated as the ratio of highly liquid working capital to the company's total short-term liabilities. Such assets include accounts receivable, financial investments, cash.

Working net capital is equal to the difference between all assets and liabilities of a short-term nature.

In addition to liquidity ratios, the economic indicators of the enterprise include turnover rates (business activity), which reflect how efficiently the assets of the enterprise are being used. These indicators include inventory turnover, accounts receivable, accounts payable, assets and fixed assets.

The main economic indicators of the enterprise include: indicators of intensification of production, use of land, labor resources, provision of the enterprise with fixed assets, analysis financial results and indicators of financial stability and solvency.

Indicators characterizing the size of the enterprise: gross and marketable output, land area, livestock, number of employees, fixed assets for agricultural purposes are presented in the table.

According to the table, during the analyzed period, most of the indicators of the size of production decreased. So, for example, the cost of gross production decreased by 3.9%, the amount of consumed electricity - by 18.6%, the capacity of energy resources - by 15.4%.

Table 1.3.1.

Indicators characterizing the size of the agricultural production complex "Achinsk breeding plant"

Indicators
Gross output Agriculture at current prices, thousand rubles - Total
livestock products
Marketable agricultural products in sales prices, thousand rubles - Total
incl. crop production
livestock products
incl. arable land
Average annual cost of fixed assets, thousand rubles
Average annual number of workers employed in agriculture, people
Power of energy resources, kW
The amount of electricity consumed for production needs, thousand kWh
Livestock (at the end of the year), conv. Goal.

As of January 1, 2008, the livestock of farm animals decreased by 769.9 conventional heads compared to 2005. The reasons for the decrease in the livestock were: lack of the required amount of complete feed; low purchasing power of other farms in purchasing pedigree young stock.

Table 1.3.2.

Indicators of the level of intensity of agricultural production of the agricultural production complex "Achinsk breeding plant"

Indicators				in% to 2005
Initial data: Agricultural land area, ha
Average annual cost of fixed assets for agricultural purposes, thousand rubles
Production costs, thousand rubles
Worked by employees, thousand people / hour
Power capacity, kW
Gross product cost, thousand rubles
Proceeds from product sales, thousand rubles
Full cost of goods sold, thousand rubles
Profit from sales, thousand rubles
Calculated level indicators intensity: Falls on 100 hectares of agricultural land: The cost of fixed assets for agricultural purposes, thousand rubles Production costs, thousand rubles Power capacity, kW Direct labor costs, thousand man-hours

Analyzing the data in the table, it should be noted that in 2007 compared to 2005 the values ​​of indicators per 100 hectares of agricultural land: the cost of fixed assets for agricultural purposes increased by 3.2%; energy capacity, production costs and direct labor costs decreased by 15.4%, 7.7% and 16.8%, respectively. This suggests that the level of intensity of production is decreasing in the Achinsk breeding plant.

Analyzing the data in the table, it should be noted that in 2007, compared to 2005, at the Achinsk breeding plant, the results of intensification have significantly decreased, namely: the production of gross output per 100 hectares of agricultural land has decreased by 3.9%. There is a decrease in the productivity of grain crops, the productivity of one fodder cow, respectively, by 32.7 and 20%.

Table 1.3.3.

Results and cost-effectiveness of intensification

Indicators				in% to 2005
Indicators characterizing the results of intensification: Gross production per 100 hectares of agricultural land, thousand rubles Produced marketable products per 100 hectares of agricultural land, thousand rubles Productivity of grain crops, centners per hectare
Productivity of 1 cow, kg
Indicators of economic efficiency of intensification: Gross product produced, rub. in counting: - for 100 rubles. the cost of fixed assets of agricultural destination For 100 rubles. production costs For 1 person / hour of direct labor costs

The economic efficiency of intensification in 2007 compared to 2005 increased. This is reflected in an increase in production by 100 rubles. production costs and per 1 person / hour of direct labor costs, respectively, by 4.2 and 14.4%.

The earth is the main element national wealth and the main means of production in agriculture. Each enterprise must use the land efficiently and treat it with care. Increase its fertility, prevent soil erosion, waterlogging, overgrowth with weeds, etc.

The use of land in economic turnover largely depends on the natural and economic characteristics of various land plots... Therefore, the land used in agriculture is divided into used and not used for production purposes. In the process of development of productive forces in agriculture, the transformation of land plots occurs, that is, the transition of some types of land to others.

Therefore, important indicators characterizing the size of the economy are the composition and structure of land, shown in the table in dynamics over three years.

Table 1.3.4.

Composition and structure of land use of the agricultural enterprise "Achinsk breeding plant"

Type of land
		Square,
Total land area
Agricultural land area
Hayfields
Pasture
Forest area
Ponds and reservoirs
Other lands

Analyzing the data in the table, it should be noted that the structure of land use of the Achinsk breeding plant has changed over three years. In 2007, compared to 2005, there was an increase in the total land area by 143 hectares due to an increase in the forest area. The area of ​​arable land, pastures and hayfields remains unchanged. Analyzing natural opportunities and land, it can be noted that the enterprise has all the necessary resources for the development of forage production.

Arable land occupies a significant share in the structure of the land fund - 36.8%, as well as pasture area - 7.2%, forest area - 47.6%.

Table 1.3.5

The size of the cultivated areas and their use in the agricultural and industrial complex "Achinsk breeding plant"

Analyzing the data in the table, it should be noted that in 2007 compared to 2005 there was an increase in the area under crops of cereals and legumes by 5.1%, this was due to an increase in the area under crops of spring wheat by 12%. The sowing area of ​​perennial grasses has increased by 268 hectares. The area of ​​annual grasses has decreased by 375 hectares. All crops in general in 2007 compared to 2005 in percentage terms remained unchanged.

In the development of production and increasing its efficiency, along with scientific and technological progress, great importance belongs to labor resources. This is due to the fact that labor resources are the main element of production.

The enterprise independently forms a stable labor collective capable of achieving high end results. Sufficient provision of agricultural enterprises with the necessary labor resources, their rational use, high level labor productivity are of great importance for increasing the volume of production and improving production efficiency.

Rational use of labor resources makes it possible to get the maximum gross output, contributes to the growth of labor productivity, efficiency and profitability of production. Therefore, to ensure the full-fledged work of the economy and its further development, the availability of labor resources is necessary.

We will consider the labor force provision of the agricultural enterprise "Achinsk breeding plant" in dynamics for three years in the table.

Table 1.3.6

Provision of an enterprise with a labor force, people

Analyzing the data in the table, it should be noted that in 2007 In comparison with 2005, the number of employees in all categories has decreased. The reduction in the number of employees is explained by the desire of the enterprise to produce products with less labor costs, which will lead to a decrease in the cost of production.

Accelerating the growth of labor productivity in a market economy is the main focus. This is especially important in agriculture, where the number of workers is declining and the demand for agricultural products is growing.

Currently, there is a shortage of machine operators, drivers, pig service operators and other specialists. Due to the fact that the farm has a low level of wages, there is a turnover of personnel in industry, where wages are much higher.

In the practical activities of the economy, labor productivity is expressed in labor costs per unit of output, however, with the existing accounting, the output does not always reflect the consumer value, especially when it is posted. In this regard, the indicators of labor productivity must be studied in dynamics.

Labor productivity is in direct proportion to the use of working time. The change in labor productivity due to the use of working time is determined through the change in the average number of employees.

Table 1.3.7.

Generalizing indicators of labor and wages in the agricultural and industrial complex "Achinsk breeding plant"

Analyzing the data in the table, it should be noted that in 2005 one worker cost the Achinsk breeding farm 29.3 thousand rubles. and brought revenue to the enterprise 102.6 thousand rubles, i.e. 3.5 times more than I received. In 2007, one worker cost the enterprise 34.7 thousand rubles, and brought in income 157 thousand rubles, which is 4.5 times more than the cost of it.

The wages fund in 2007 amounted to 7154 thousand rubles, the average monthly wage of an employee is 2890 rubles, compared to 2006, there is an increase in the wages of one employee by 550 rubles.

The financial difficulties of farms, reflected in the low level of wages, can be largely overcome with the help of the same wages, since its rational organization has an active influence on production efficiency.

Therefore, one of the most urgent tasks at this stage of deepening economic transformations in the agricultural sector is to reform the organization of wages, which should organically fit into common system reformed industrial relations. Summarizing practical experience work in new conditions, four closely interrelated priority directions reforming the organization of remuneration in agricultural enterprises.

The first direction is the introduction into the system of intraeconomic relations of a counter-cost mechanism for the formation of a wage fund not only for any collective, but also for each employee at his workplace. It is necessary to develop a clear mechanism for stimulating labor at the level of structural formation and each workplace. The remuneration of employees should depend on the income received. Here it is important, on the one hand, to increase the interest of the employees of the team in achieving the final goal - the maximum income, and on the other hand, to strengthen the principle of personal material responsibility for the level of use of the available production potential. After all, at the same cost, different results are possible. Consequently, the remuneration for work should also be different.

The second direction is based on the fact that wages should stimulate the interest of workers in the use of the latest, cost-effective and environmentally friendly technologies. That is, a part of the income additionally received as a result of the introduction of highly efficient technologies remains with the team. New system should financially motivate the employee to reduce costs, increase production and improve product quality.

The third area is linking labor motivation with marketing activities an enterprise characterized by a direct dependence of the level of remuneration on the prices of product sales. The regulator here is market prices... If the team sells products (work, services) at prices higher than market prices, then part of the additional income received remains with the team. If the actual selling prices for certain types products turned out to be below market, then the collective receives not only a smaller share of the income, but also compensates the enterprise at the expense of its share for the lost profit, that is, the lost income.

The fourth direction is the establishment of specific conditions of remuneration for workers of all categories - from an ordinary worker and a specialist of an on-farm collective to the head of an enterprise (motivation of high-quality work). It is important here that when developing conditions, uniform methodological approaches to remuneration are observed.

An increase in labor productivity in all forms of management is associated with a production and technical base, with an improvement in the use of production assets.

The provision of agricultural enterprises with basic means of production and the efficiency of their use are important factors on which the results of economic activities depend, in particular the quality, completeness and timeliness of agricultural work, and, consequently, the volume of production, its cost, financial condition enterprises. In this regard, the analysis of the provision of an enterprise with fixed assets is of greater importance.

An analysis of the volume, composition, structure and technical condition of fixed assets is necessary to assess the effectiveness of their use and to make decisions on the investment of fixed assets. The fixed assets of the enterprise are subdivided into the funds of the main type of activity, the fixed assets of other industries that produce goods, and the fixed assets of other industries that provide services. An analysis of the composition of fixed assets is given in the table.

Table 1.3.8.

The composition of the fixed assets of the agricultural and industrial complex "Achinsk breeding plant"

In 2007, in comparison with 2005, the cost of fixed assets increased by 1,449 thousand rubles, of which fixed assets of the main activity - by 94 thousand rubles. In the structure of fixed assets, the largest share is occupied by funds of the main type of activity, the value of which at the end of the reporting year amounted to 31505 thousand rubles or 67.5% of the total value of fixed assets.

From the given tables - the structure of funds of the main activity of the Achinsk breeding plant - it follows that the largest share is occupied by buildings - 57.3%, then machinery and equipment - 15.6%, this is due to the organizational, technical and technological characteristics of an agricultural enterprise.

Table 1.3.9.

The structure of the funds of the main activity of the agricultural enterprise "Achinsk breeding plant"

Types of fixed assets	N a l and c e n a
Total fixed assets
Including:
Constructions
cars and equipment
Vehicles
Production and household inventory
Working cattle
Productive livestock
Other types of fixed assets

The increase in the total value of fixed assets occurs due to the acquisition, mainly, of machinery and equipment and productive livestock. An increase in the proportion of fixed assets of this group increases the efficiency of fixed assets in general and increases their return on assets.

The provision of the economy with fixed assets and the effectiveness of their use is considered in the table.

The capital ratio characterizes the intensity, as well as the provision of the economy with fixed assets for a long period. In our case, it is higher than the average for the district. The armament of labor with fixed assets is determined by the size of fixed assets per one average annual employee. In dynamics, there is a gradual increase in this indicator. The rate of return on assets in the agricultural and industrial complex is slightly decreasing in dynamics.

Table 1.3.10.

Provision of agricultural production complex "Achinsk breeding plant" with fixed assets and efficiency of their use

Index
The main production assets are accounted for, thousand rubles on: 100 hectares of agricultural land (equity)
1st average annual worker employed in agricultural production (capital-labor ratio) Gross production was produced per 100 rubles. the cost of fixed assets for agricultural purposes, rubles. (return on assets) The main production assets for agricultural purposes are accounted for per 100 rubles. cost of gross production, rub. (capital intensity)