where F to ;

F cc

F to- the cost of fixed assets at the end of the year, rubles.

Substituting the values ​​known from the condition of the problem, we calculate the cost of fixed assets at the end of the year

Ф к = 3000 + (125 - 25) = 3100 thousand rubles.

Answer:the cost of fixed assets at the end of the year is 3100 thousand rubles.

Calculation of the coefficient of renewal of fixed assets

task:

During the year, the enterprise introduced fixed assets in the amount of 150 thousand rubles. so that the cost of fixed assets at the end of the year was 3000 thousand rubles. Calculate the rate of renewal of fixed assets.

Technology for solving the problem:

The renewal rate is one of the indicators that are used to analyze changes in the structure of fixed assets.

Knowing the cost of fixed assets of the enterprise at the end of the year, as well as how many fixed assets were introduced, the coefficient of renewal of fixed assets is calculated by the formula:

(2)

where F cc- the cost of the introduced fixed assets, rubles;

F to- the cost of fixed assets at the end of the year, rubles.

The coefficient of renewal of fixed production assets will be:

Thus, in a year at our enterprise there was a 5% renewal of fixed assets.

Answer:the coefficient of renewal of fixed assets is 0.05.

Retirement rate calculation

tasks:

The basic production assets of the enterprise at the beginning of 2005 amounted to 3000 thousand rubles. During the year, fixed assets were liquidated in the amount of 300 thousand rubles. Calculate the rate of disposal of fixed assets.

Technology for solving the problem:

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

,

(3)

where F select- the cost of retired (liquidated) fixed assets, rubles;

F n- the cost of fixed assets at the beginning of the year, rubles.

Let's calculate the rate of retirement of fixed assets:

Thus, 10% of the basic production assets were liquidated at the enterprise.

Answer:the retirement rate of fixed assets is 0.1.

Calculation of the growth of fixed assets

task:

During the year, the enterprise introduced fixed assets in the amount of 150 thousand rubles, and liquidated in the amount of 100 thousand rubles. Calculate the increase in fixed assets of the enterprise in monetary terms.

Technology for solving the problem:

The increase in fixed assets is calculated as the difference between the newly introduced and liquidated funds using the formula:

Ф prir = Ф cv - Ф choice.

(4)

Substituting the data known from the condition, we get:

F pri = 150 - 100 = 50 thousand rubles.

Answer:the increase in fixed assets of the enterprise in monetary terms amounted to 50 thousand rubles. in a year.

Calculation of the introduction of fixed assets, growth of fixed assets

task:

During the year, the increase in fixed assets at the enterprise amounted to 80 thousand rubles. the cost of fixed assets at the end of the year - 4000 thousand rubles. Calculate the growth rate of fixed assets.

Technology for solving the problem:

The growth rate is another indicator that, along with the renewal and retirement rates, is used to analyze changes in the structure of fixed assets.

The growth rate of fixed assets is calculated as the ratio:

,

(5)

where F prir- increase in fixed assets in monetary terms, rubles;

F to- the cost of fixed assets at the end of the year, rubles.

Accordingly, the growth rate of fixed assets:

Answer:the growth of fixed assets amounted to 2%.

Task

Fixed assets industrial enterprise provide their material and material base, the growth and improvement of which is the most important condition for improving the quality and competitiveness of products. Improving the use of the organization's fixed assets solves many economic problems aimed at increasing production efficiency: increasing labor productivity, reducing costs, saving capital investments, increasing output, increasing profits and profitability, and, consequently, increasing solvency and financial stability.

Table 1 - Indicators of the efficiency of using fixed assets

Index	Indicator value	Change in indicator
	plan	fact	absolute, (+, -)	rel.,%
Price marketable products, thousand roubles.				0,52
Profit from operating activities, thousand rubles			−110	0,17
Average annual cost fixed assets, thousand rubles			−100	0,80
Average number of industrial production personnel, people			−33	17,64
Fund profitability,%	5,13	5,16	0,03	0,58
Return on assets, rub.	1,16	1,18	0,02	1,72
Capital intensity, rub.	0,85	0,84	−0,01	1,17
Capital-labor ratio, thousand rubles	66,64	80,27	13,63	20,45

To summarize the characteristics of the efficiency and intensity of the use of fixed assets, the following indicators are used:

fund profitability(the ratio of profit from operating activities to the average annual cost of fixed assets):

FR - return on assets of fixed assets,% .;

P - profit from the main activity, thousand rubles;

OF sg - the average annual cost of fixed assets, thousand rubles ... We take indicators from the plan column

Фп = 64018/12463 = 5.13

Фф = 63908/12363 = 5.16

return on assets(the ratio of the value of manufactured (marketable) products to the average annual value of fixed assets):

where (3) Фо - capital productivity, rubles;

Тп - the cost of marketable products, thousand rubles.

we take indicators from the column fact

Фп = 14567/12463 = 1.16

Фф = 14644/12363 = 1.18

capital intensity(the ratio of the average annual cost of fixed assets to the cost of manufactured products):

Fe - capital intensity, rubles;

Тп - the cost of marketable products, thousand rubles;

OF sg - the average annual cost of fixed assets, thousand rubles.

Фп = 12463/14567 = 0.85 target indicator

Фф = 12363/14644 = 0.84 actual indicator

capital-labor ratio(the ratio of the average annual cost of fixed assets to the average number of industrial and production personnel):

Фв - capital-labor ratio, thousand rubles;

OFSG - the average annual cost of fixed assets, thousand rubles;

Chpp - average headcount industrial production personnel, people

Фп = 12463/187 = 66.64

Фф = 12363/154 = 80.27

Task

Perform diagnostics of the production and economic activities of the enterprise according to the data in the table. Determine the dynamics of capital productivity, capital intensity and labor productivity at the enterprise in 2010-2011.

Initial data:

Return on assets Is the volume of gross or marketable output in relation to the value of the company's fixed assets. The return on assets shows how much production the enterprise produces for each unit of the value of fixed assets invested.

The return on assets is:

According to the reported data:
Pho = 1200/650 = 1.85 den. units / den. units;

According to design data:
Фо = 1500/800 = 1.88 den. units / den. units;

The growth rate of this indicator is:
Cr = 1.88 / 1.85 = 1.016 (101.6%).

The design value of this indicator should grow by 1.6% compared to the reported data. Such an increase is ensured by the introduction of new fixed assets, thanks to which the enterprise gets the opportunity to increase production.

It is believed that the firm prefers high values ​​of this indicator. This means that for each monetary unit of revenue, the company makes fewer investments in fixed assets. A decrease in the ratio could mean that, for the current level of revenue, overinvestments have been made in buildings, equipment and other fixed assets.

The inverse return on investment is called capital intensity. This indicator is equal to:

According to the reported data:
Fe = 650/1200 = 0.54 den. units / den. units;

According to design data:
Fe = 800/1500 = 0.53 den. units / den. units;

Growth rate:
Cr = 0.53 / 0.54 = 0.981 (98.1%).

The power consumption should decrease by 1.9%.

Labor productivity Is labor efficiency. Labor productivity can be measured by the amount of time spent on a unit of output or the amount of output produced by an employee over time.

Labor productivity is:

According to the reported data:
P = 1200/200 = 6 thousand den. units / person;

According to design data:
P = 1500 / 1.85 = 8.11 thousand den. units / person;

Growth rate:
Cr = 8.11 / 6.00 = 1.352 (135.2%).

Labor productivity will increase by 35.2%.

The growth of labor productivity means saving labor costs (working time) for the manufacture of a unit of output or an additional amount of output per unit of time, which directly affects the increase in production efficiency, since in one case the current costs of production of a unit of output are reduced under the item “Wages main production workers ”, and in another - more products are produced per unit of time.

Equity shows how many monetary units invested in fixed assets are accounted for by one employee.

The index of capital equipment is equal to:

According to the reported data:
Fosn = 650/200 = 3.25 thousand den. units / person;

According to design data:
Fosn = 800/185 = 4.32 thousand den. units / person;

Growth rate:
Cr = 4.32 / 3.25 = 1.329 (132.9%).

The capital equipment of the project should increase by 32.9%.

Thus, it is planned to significantly increase the efficiency of using fixed assets at the enterprise.

Task

In the first quarter, the company sold products worth 300 thousand rubles. Average quarterly balance working capital is 23 thousand rubles. In the second quarter, it is planned to increase the volume of sales by 10%, and the time of one turnover of working capital will be reduced by one day. Determine: the ratio of the turnover of working capital and the duration of one turnover in the first quarter, the ratio of the turnover of working capital and their absolute size in the second quarter, the release of working capital due to the reduction in the duration of one turnover of working capital.

The working capital turnover ratio is the ratio of the volume products sold to the average quarterly balance of working capital.

In the first quarter, this indicator is:

K1ob = P1 / OBS 1 = 300/23 = 13.04 revolutions.

For a quarter (90 days), circulating assets make 13.04 turnovers. The duration of one turnover of working capital is:

T1 = 90 / K1ob = 90 / 13.04 = 6.9 days.

If the time of one turnover of working capital is reduced by one day, then the duration in the second quarter will be:

T2 = 6.9-1 = 5.9 days.

In such conditions, the current assets turnover ratio is

: K2ob = 90 / T2 = 90 / 5.9 = 15.3 revolutions.

Absolute size working capital in the second quarter is: OBS2 = P2 / K2ob = 300 * 1.1 / 15.3 = 21.6 thousand rubles.

The release of working capital due to the reduction in the duration of one turnover of working capital is:

POBS = OBS2-OBS 1 = 21.6-23.0 = -1.4 thousand rubles.

Task

Determine the growth rate of return on assets, if the cost of gross output at the wholesale prices of the enterprise is 9466 thousand rubles, the cost of fixed capital is 4516 thousand rubles. The share of the active part of fixed assets is 0.6. The load factor is 0.7. In the future, the share of the active part of fixed capital will increase and amount to 0.76, and the utilization factor - 0.75.

Solution: In this case, the volume of gross output is known (9466 thousand rubles), and the cost of operating production assets can be defined as the product of the cost of fixed capital by the share of the active part of fixed capital and by the load factor (4516 * 0.6 * 0.7 = 1896.72 thousand rubles).

In this case, the value of capital productivity is:

Фо = 9466 / 1896.72 = 4.99 rubles / rub., Which indicates that 1 rub. funds invested in production assets, gives 4.99 rubles. products.

After the changes, the cost of existing production assets will be:

4516 * 0.76 * 0.75 = 2574.12 thousand rubles.

With a constant volume of output, the value of return on assets will be: Фо = 9466 / 2574.12 = 3.68 rubles / rub.

Thus, with a constant volume of production and an increase in the value of operating production assets, the value of capital productivity will decrease. The reduction will be:

Tpr = (3.68-4.99) * 100 / 4.99 = -26.25%.

Calculation of the company's profit.

Task

The construction company intends to significantly increase the productivity of personnel and reduce the gross operating costs of production in order to significantly improve its financial condition and increasing the efficiency of its production and economic activities.

According to preliminary calculations, the number of the company's personnel should be reduced from 72 to 60 people, and the annual output per employee should grow from 6920 to 8000 den. units

Current production costs of one den. units production should be reduced from 84 to 78 kopecks.

Ongoing costs for production one den. units products are respectively 84 and 78 kopecks. Consequently, the profit per one hryvnia of production is 16 and 22 kopecks, respectively.

The volume of production in the previous year is calculated as the product of the number of employees and their labor productivity and is:

Opr = 6920 * 72 = 498240 den. units;

in the planned year:

Pay = 8000 * 60 = 480,000 den. units

Based on this the profit of the enterprise is:

in the previous year:

Ppr = 498240 * 0.16 = 79718 den. units;

in the planned year:

Ppl = 480,000 * 0.22 = 105,600 den. units

Thus, the profit will increase by the amount:

P = Ppl-PPR = 105600-79718 = + 25882 den. units

Let's calculate the influence of individual factors on such a change in profit:

where nO is a change in the volume of production, expressed in a change in proceeds from the sale of products;

PS is the change in current production costs.

nO = Opl-Opr = 480,000-498240 = -18240 den. units;

pS = Cpl-Spr = 480,000 * 0.78-498240? 0.48 = -44122 den. units

Indeed, the amount of profit increased by the amount:

pP = -18240 - (- 44122) = + 25882 den. units

First of all, we use the following dependency:

where H - number of employees,

Pr is the labor productivity of one employee.

The change in the volume of production is due to:

a) a change in the number of employees:

pO (pCh) = (Chpl-Chpr) * Prpr = (60-72) * 6920 = -83040 den. units;

b) a change in the productivity of workers:

pO (nPr) = Chpl * (Prpl-Prpr) = 60 * (8000-6920) = + 64800 den. units

pO = pO (pCh) + pO (pPr) = - 83040 + 64800 = -18240 den. units

Current costs are determined by the volume of production (O) and the rate of costs (St):

The change in current expenses is due to:

a) a change in the volume of production:

PS (nO) = (Opl-Opr) * Stpr = (480000-498240) * 0.84 = -15322 den. units;

b) a change in the rate of expenses:

pS (pSt) = Opl * (Stpl-Stpr) = 480,000 * (0.78-0.84) = - 28800 den. units

The total influence, as shown above, is:

pS = pS (pO) + pS (pSt) = - 15322-28800 = -44122 den. units

Thus, as a result of the changes described in the condition, profit growth should amount to 25882 den. units This change should be due to a change in production (by -18240 monetary units) and a change in operating costs (by 44122 monetary units). The change in the volume of production is caused by a change in the number of employees (the influence of the factor = -83,040 monetary units) and their labor productivity (the influence of the factor = 64800 monetary units). The change in operating costs is caused by a change in the volume of production (the influence of the factor = 15322 monetary units) and the rate of expenditures per den. units products (factor influence = -28800 monetary units).

Indicators	Meaning
1. Products sold, thousand den. units	1120,0
2. Full cost of goods sold, thous. Den. units	892,0
3. Profit from other sales and services of a non-industrial nature, thous. Den. units	164,8
4. Profit from non-operating transactions, thousand den. units:
a) paid fines and penalties	19,6
b) collected fines from other enterprises	26,8
5. Average annual cost of fixed assets, thousand den. units	2906,0
6. Average annual cost of standardized working capital, thous. Den. units	305,0
7. Income tax,%
8. Payment for a bank loan, thousand den. units	2,8

When assessing the economic results of the enterprise, the indicators of the total and estimated profitability are used.

To calculate them, you need to determine:

profit before tax:

1120.0-892.0 + 164.8-19.6 + 26.8 = 400.0 thousand den. units;

net profit:

400.0-400.0 * 0.25-2.8 = 297.2 thousand den. units;

the amount of fixed and circulating assets:

2906.0 + 305.0 = 3211.0 thousand den. units

Overall profitability is defined as the ratio of profit before tax and interest payments to the value of fixed and circulating assets.

The quantity overall profitability is:

400,0/3211,0=0,125 (12,5%).

Estimated profitability is the ratio of net profit to the value of fixed and circulating assets:

297,2/3211,0=0,093 (9,3%).

Based on the results of the calculations, the company operates profitably. The total profitability is 12.5%, and the estimated profitability is 9.3%.

Task.

Calculate the annual profit of the enterprise if the income for the year was 2.5 million rubles,

annual variable costs amounted to 0.5 million rubles, fixed costs amounted to 1.2 million rubles.

Calculate your ROI.

Task.

Find profit and determine the profitability of sales grocery store per month if:

revenue for this month amounted to RUB 4,500,000,

the average mark-up on goods was 22%.

Costs for the purchase of goods for sale: 3,510,000 rubles, wages per month amounted to 400,000 rubles, the cost of rent and utilities: 230,000 rubles.

The solution of the problem.

Calculation of working capital

OPF - material and material elements that repeatedly participate in the production process, do not change their original appearance, but transfer their value in parts to the cost of manufactured products.

The average annual cost of OPF in the reporting period is determined by the formula:

Where: - cost of OPF at the beginning of the year;

- the cost of the received OPF;

- the cost of retired OPF;

m is the number of months of deregistration of retired OPF in the reporting year.

million rubles

Cost of OPF at the end of the reporting year:

Mln. rub.

1.2 Calculation of indicators of the use of OPF

Return on assets is an indicator that expresses the ratio of the cost of construction and installation work performed in one year (or another period of time) to the average annual cost of the OPF. Shows how much production (in monetary terms) is received from each ruble of the effective capital.

Capital intensity - the inverse indicator of capital productivity. Shows what share of OPF is in 1 ruble of construction and installation work performed on its own.

The renewal factor is the ratio of the cost of the received OPF to the cost of the OPF at the end of the reporting year.

The labor-to-labor ratio is an indicator characterizing the cost of the active part of the OPF per one worker employed in construction.

Table 2. Calculation of indicators of the use of OPF

P / p No.	The name of indicators	Conditional designation	Period values
Base	Reporting
1.	Return on assets		2,007846	-
	-	1,912368
2.	Capital intensity		0,4982	-
	-	0,5228
Continuation of table 2
3.	OPF update ratio		-	2,18
4.	Retirement rate of OPF		-	2,121
5.	Reproduction rate of OPF		-	0,069
66.	Capital-labor ratio		62,22	-
	-	60,72

Output: as can be seen from the calculation of the indicators of the use of OPF:

A decrease in the rate of return on assets in the reporting year in relation to the base year indicates a decrease in the volume of construction and installation work, which could have occurred due to ineffective and ineffective rational use new equipment, as well as due to the short time spent on production assets in operation.

2. An increase in the capital ratio in the reporting year in relation to the base year indicates a decrease in production efficiency, since the manufacture of these construction products is provided with high costs of the OPF.

3.Update rate- the main indicator characterizing the rate of reproduction of fixed capital. It is calculated as the ratio of the value of the physical capital injected to the total value at the end of the year. By construction organization is equal to 2.18%. This value indicates a certain proportion of the renewal of the OPF in the construction organization. The leading directions of renovation are an increase in the scale of disposal of physically and morally worn out labor instruments and a corresponding increase in the share of new ones aimed at replacing the former.

4.Retirement rate- the value that reflects the intensity of the renewal of production assets is calculated as the ratio of retired capital investments to the total value at the beginning of the year (taking into account the capital retired due to physical and moral deterioration, since it is retired for reasons not related to its aging). It is equal to 2.121%. This value means that the organization is updating outdated technology to some extent. An increase in the degree of renewal is possible by attracting new equipment or overhaul(modernization) of the old, provided that the costs of this should not lead to an increase in the cost of production.

5.Reproduction rate- reflects the relative increase (decrease) of the OPF due to their renewal (disposal). It is equal to 0.069%, which indicates that the disposal of OPF does not exceed their renewal. The perceived difference between the retirement rate and the renewal rate suggests that the OPF is being updated more than it is retired.

6. Capital-labor ratio- characterizes the equipment of workers of OPF enterprises. The decrease in this coefficient indicates that in the reporting year, in comparison with the base one, the share of manual labor increased and the share of mechanized labor decreased.

1.3 Determine the shares of intensive (due to changes in capital productivity) and extensive (due to changes in the size of OPF) factors of changes in the volume of construction and installation work.

The successful functioning of fixed assets depends on how fully extensive and intensive factors of improving their use are realized.

Intensive factors changes in the volume of construction and installation work are factors of development production activities a construction organization through a fuller use of each unit of resource potential due to an increase in labor productivity, a fuller use of materials, an increase in the return of fixed assets, and a better use of working time.

Extensive factors changes in the volume of construction and installation work are factors involved in the development of construction production, an increase in the output of finished construction products by attracting additional resources without increasing the efficiency of their use.

Extensive path development involves a way to increase production through quantitative factors while maintaining its previous technical basis: additional attraction of labor, the number of enterprises, workshops, sites, an increase in the construction of new facilities. With this development path, a large amount of resources (natural, labor, material) are involved in production, but there are no significant changes in technology and technology, labor organization, workers' qualifications.

Intra-production reserves for improving the use of existing production facilities are subdivided into extensive and intensive reserves.

TO extensive factors include reserves for increasing the useful operating time of equipment within the regime fund. These include the elimination of in-shift and day-to-day equipment downtime, as well as reducing the duration of scheduled repairs.

Group intensive reserves includes measures for a more complete load of equipment per unit of time, advanced training of workers and, on this basis, a more complete use of the productivity of machines, an increase in the output of finished construction products, etc.

Extensive Improving the use of fixed assets implies that, on the one hand, the operating time of the existing equipment in the calendar period will be increased, and on the other hand, the proportion of the operating equipment in the composition of all equipment available at the enterprise will increase.

Although the extensive way to improve the utilization of fixed assets has not yet been fully exploited, it has its limits. The possibilities of the intensive path are much wider.

Intensive improving the use of fixed assets presupposes an increase in the degree of equipment utilization per unit of time. This can be achieved by modernizing existing machines and mechanisms, establishing the optimal mode of their operation. Optimal operation technological process ensures an increase in output without changing the composition of fixed assets, without increasing the number of employees and while reducing the consumption of material resources per unit of output.

Intensity the use of fixed assets is also increased through the technical improvement of tools of labor and the improvement of production technology, elimination of "bottlenecks" in the production process, reduction of the timing of achieving the design productivity of technology, improvement scientific organization labor, production and management, the use of high-speed methods of work, advanced training and professional excellence workers.

The development of technology and the related intensification of processes are not limited. Therefore, the possibilities of intensively increasing the use of fixed assets are not limited either.

1.3.а Dynamics of construction and installation work in the reporting year due to changes in capital productivity:

Mln. rub.

1.3.b. Dynamics of the volume of construction and installation work due to the change in the size of the OPF:

Mln. rub.

Dynamics of the volume of construction and installation works:

;
(1.3)

Mln. rub.

Mln. rub.

- therefore, the calculations are correct.

2. CALCULATION OF INDICATORS RELATED TO LABOR PRODUCTIVITY LEVEL

The cost of fixed assets of an enterprise is a very significant value in economic analysis... It testifies to many economic factors, as well as the financial documents of the organization.

All calculation processes are guided by the average value of the cost of production fixed assets (OS) during the year: accounting for the base of property tax, and income tax, and the calculation of indicators of the effectiveness of the use of fixed assets.

We will highlight the main goals that are pursued by the accounting of fixed assets of the enterprise, and also show how exactly the average annual value of fixed property assets is calculated.

Legislative regulation

The accounting process for the main entrepreneurial production assets is spelled out in various regulatory documents... They not only clarified the calculation procedure itself, but also noted the tasks of tracking these indicators, the conditions for recognizing funds as the main ones, the path of cost formation, etc. The main documents that the taxpayer (entrepreneur, accountant) is guided by are:

• PBU 6/01 "Accounting for fixed assets" dated March 30, 2001 No. 26n;
• Methodology for accounting of fixed assets dated October 13, 2003 No. 91n.

When calculating property tax, one should rely on the following provisions of the Tax Code of the Russian Federation and information from the Ministry of Finance of the Russian Federation concerning the average annual accounting of the value of assets:

• paragraph 4 of Art. 376 of the Tax Code of the Russian Federation of August 05, 2000 No. 117-FZ;
• Letter of the Ministry of Finance of the Russian Federation dated July 15, 2011. No. 03-05-05-01 / 55.

Why it is necessary to consider the value of fixed assets

This is not only about the fact that the accounting of fixed assets is required by the current legislation and the controlling authorities of the entrepreneur. Constant monitoring of the value of fixed assets helps to solve many urgent problems:

• clarification of the costs associated with the acquisition of assets, as well as the integration of this information into the system;
• accurate tracking of operations on the dynamics of fixed assets, since all changes are reflected in the documentation;
• assessment of the performance of each group of fixed assets;
• financial results of the loss of fixed assets (sale, departure, write-off, etc.);
• obtaining all sorts of information about fixed assets, necessary not only for reporting, but also for internal awareness and analysis.

What types of value of fixed assets are subject to accounting

One and the same fixed asset may have a different value at a particular time of acquisition and at different periods of operation. The cost may be influenced by others. production factors... To achieve the above goals, the value of one of 4 types of the value of the firm's fixed assets is used.

1. Initial cost- the one for which this tool is put on the balance sheet. It consists of:
   • expenses incurred by the entrepreneur for the acquisition of the asset, its transportation to the place of operation, if necessary - and installation work, adjustment, commissioning, etc .;
   • those costs incurred by the entrepreneur if the asset was created by him on his own;
   • monetary value approved by all participants, if the main asset is the authorized capital or part of it;
   • the value of the valuables that made up the exchange fund - in barter;
   • valuation of an asset at market prices, relevant on the day of transfer - upon donation of a fixed asset.

   The historical cost of fixed assets is taken into account when calculating property tax and when accounting for depreciation charges.

   NOTE! The initial cost can be changed if the reason for the revaluation was a global change in the fixed asset (reconstruction, upgrade, completion, alteration, partial liquidation, etc.), as well as if the accounting revaluation process is officially initiated.

2. Replacement cost OS is a number that reflects how much an asset was worth at the time of its last revaluation. This can happen:
   • if the property fund was reconstructed or otherwise changed, which influenced the change in its primary value;
   • property was revalued;
   • it turned out to be necessary to depreciate the asset.
3. Residual value shows how much of the value of the main asset has not yet been transferred to the product. In essence, it is the difference between the original (replacement) cost of an asset and the amount of depreciation and amortization. This indicator helps to understand how much the asset has already served its purpose, which directly affects the planning of updates in fixed assets, and therefore on financial indicators costs.
4. Liquidation value reflects the financial "balance" that remains inherent in the fixed asset after the end of its useful life. It is not always that an asset that has exhausted its depreciation loses in value to 0, most often the amount remains for which it is quite possible to sell it (for example, the useful life of a computer is 5 years, but even after this period it may well work properly and be sold for adequate amount).

How to calculate the average cost of the OS

Mathematically, the average annual cost is the arithmetic mean of the right kind the value of property funds. But sometimes accounting is needed, which will take into account a non-fixed indicator for certain period, and the moments of introduction and departure from the balance sheet of fixed assets. Depending on this, the method of calculation and the formula for determining the average annual value of fixed assets are selected.

Method 1 (not taking into account the time of fund dynamics)

It provides an average accuracy of calculations, but in many cases it is quite enough.

To calculate the average annual cost of fixed assets, it is enough to know its value at the beginning and end of the annual period, that is, on January 1 and December 31 of the reporting year. These data are shown in the balance sheet. The residual value of the funds is used for the calculation, based on the balance sheet.

If the residual value of fixed assets at the end of the year has not yet been derived, it can be determined using the formula:

CT2 = CT1 + CTpost. - STspis.

• ST2 - residual value of fixed assets at the end of the year;
• ST1 - the same indicator at the beginning of the year;
• STpost. - the cost of the received OS;
• STspis. - the cost of written off fixed assets (retired from the balance sheet).

Then you need to find the arithmetic average of two indicators: CT1 and CT2, that is, the book value of the asset at the beginning and end of the year. This will be the approximate value of the average annual cost of fixed assets.

STav.-year. = (ST1 + ST2) / 2

Method 2 (taking into account the month of putting on the balance sheet and leaving the balance sheet)

This is a more accurate method, one of its varieties is used to calculate the tax base for paying property tax.

IMPORTANT! It is not permitted by law to use any other method of calculation for this purpose.

With this method of calculation, the number of months that have passed after the balance change (the adoption of a new asset on it or the disposal of the old one) is taken into account. Depending on the purpose, one of the following varieties of such calculus can be used

The formula for the average annual cost of fixed assets to assess the effectiveness of their use

To calculate the return on assets, capital intensity, profitability and other important indicators of the efficiency of the fixed assets of the company, you need to know exactly how many full months have passed since the time the fixed assets were set or removed from the balance sheet. And, of course, you will need an initial cost indicator (as of January 1 of the reporting year) - CT1.

STav.-year. = ST1 + ChMpost. / 12 x STpost. - ChMspis. / 12 x STspis

• ChMpost. - the total number of months from the date the asset was put on balance sheet until the end of the current year;
• ChMspis. - the total number of months from the date of writing off the fixed asset from the balance sheet until the end of the year.

The formula for the average annual cost of fixed assets based on the average chronological

It is considered the most accurate of the methods, which takes into account the entry and exit of the OS. It finds the arithmetic average of the value of funds for each month, of course, taking into account the input and write-off, if any. The results are then added up and divided by 12.

ST average-year. = ((ST1NM + ST1KM) / 2 + (ST2NM + ST2KM) / 2 ... + (ST12NM + ST12KM) / 2) / 12

• ST1NM - the cost of fixed assets at the beginning of the first month of the year;
• ST1KM - the cost of fixed assets at the end of the first month, and so on.

The formula for determining the average annual cost of fixed assets for calculating the property tax of organizations

Specially provided solely for determining the base of the property tax. It uses the residual value at the beginning of each month that constitutes the tax period. You will also need a final residual value at the end of the entire tax period. When we divide the amount received by the number of months, it will be necessary to add 1 to the number constituting the reporting period. That is, if you need to calculate the amount for an annual payment, you will need to divide by 13, and for quarterly payments, respectively, by 4, 7 , ten.

ST average-year. = (ST1NM + ST2NM +… + ST12NM + STKNP) / 13

• ST1NM is an indicator of the residual value of assets as of the 1st day of the 1st month of the tax period;
• ST2NM is an indicator of the residual value of assets as of the 1st day of the 2nd month of the tax period;
• ST12NM - indicator of the residual value of assets as of the 1st day of the last month of the tax period;
• STKNP - the final residual value at the end of the tax period (its last date is December 31 of the reporting year).

Topic 3. Fixed assets and production facilities

enterprises

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

Tasks implemented in the practical lesson :

Study of the types of assessment of fixed assets;

Determination of depreciation rates and depreciation charges;

Calculation of indicators of the use and efficiency of fixed assets;

Calculation of the production capacity of the enterprise.

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

Fixed non-productive assets – these are social, cultural and household facilities, medical institutions, canteens, kindergartens, etc., which are on the balance sheet of the enterprise.

Fixed production assets (OPF)- means of labor that repeatedly participate in the production process and retain their natural-material form during long period, transfer their value to the manufactured product (service) in parts in the form of depreciation.

Fixed production assets consist of material and intangible funds. According to all-Russian classifier fixed assets (approved by the decree of the Government of the Russian Federation of January 1, 2002):

TO material OPF include buildings; structures; transmission devices; machines and equipment, including power machines and equipment, working machines and equipment, measuring and regulating instruments and devices, computers and office equipment, tools; vehicles; production and household equipment; working, productive and pedigree 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;

The number of equipment installed.

Depreciation- This is a process of gradual transfer of part of the cost of OPF to manufactured products (works, services). For the purpose of calculating depreciation, all OPF are divided into ten depreciation groups in accordance with its useful life. The useful life is the period during which an item of fixed assets or an item of intangible assets is used to fulfill the objectives of the enterprise.

For the purpose of calculating depreciation, all OPF are divided into ten depreciation groups:

When calculating depreciation, three indicators should be distinguished: depreciation rate, depreciation deductions, depreciation 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 OPF:

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

Depreciation deductions Is the monetary expression of the transferred value of the OPF to the cost of production (work, service):

(3.22)

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

1) by the linear method;

2) nonlinear method.

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

When applying the straight-line 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 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 engaged in the implementation of the production program;

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

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

where is the volume of production i- th product, pcs.;

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

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 (workshops) 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, aisles),%.

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 to assemble the product, days or hours.

When planning and accounting, there are:

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 input production capacity during the planned period, rubles;

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

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

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

where NS- planned or actual volume of production, rubles;

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

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

Typical tasks with a solution

Problem 1

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

Solution:

1. Let's determine the initial cost of the OPF 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:

https://pandia.ru/text/78/118/images/image106.gif "width =" 136 "height =" 41 src = ">, that is, 7.5%

Objective 2.

The monthly production program of the workshop is 5000 items. Labor intensity of turning operations - 0.65 standard hours, grinding operations - 0.2 standard hours. The equipment operates in two shifts. The planned rate of fulfillment of norms is 105%. Determine the estimated and actually accepted amount of equipment and the load factor for each group of equipment; the production capacity of the workshop, if the actual monthly fund of equipment is 330 hours.

Solution:

1. Let's determine the estimated amount of equipment:

Lathes "href =" / text / category / tokarnie_stanki / "rel =" bookmark "> lathes.

https://pandia.ru/text/78/118/images/image109.gif "width =" 140 "height =" 41 src = ">. gif" width = "200" height = "44 src ="> pcs ...

0 "style =" margin-left: 5.4pt; border-collapse: collapse; border: none ">

Indicators

measurements

Base year

Reporting year

1. The volume of commercial products

2. Average annual production capacity

3. Average annual cost of OPF

4. Actual hours worked (on average per piece of equipment) per year

5. Planned losses of working time for equipment repair

% of the regime fund

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

Task 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).

Task 3.7

In 2002. the company manufactured products for the amount of 984 million rubles, the average annual cost of its fixed assets was 400 million rubles. In 2003. products were manufactured for the amount of 895 million rubles, the average annual cost of the company’s production fund is 550 million rubles. Determine the change in capital productivity over the years.

Target 3.8

On a machine, the initial cost of which is 120 thousand rubles. (annual depreciation rate of 12%), it was planned to produce 5000 pieces per year. details. The actual volume of the issue was 6,200 pieces. details. Determine the planned and actual amount of depreciation per part.

Task 3.9

The initial cost of the OPF of the enterprise at the beginning of the year amounted to 47 million rubles. During the year, machines and equipment were put into operation in the amount of 5 million rubles. and decommissioned equipment worth 3 million rubles. The depreciation of assets 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 OPF at the end of the year;

2) the amount of depreciation for the year;

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

Task 3.10

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

Target 3.12

The company acquired and from 01.01.2002. put into operation 5 identical objects computing technology for a total amount of 180 thousand rubles. (without VAT). The useful life of the facilities is set at 5 years. As of 01.01.2003. the revaluation of fixed assets was carried out. In January 2003, the firm decided to invest these fixed assets as an investment in authorized capital limited liability companies at a contractual cost of 30,000 rubles. each.

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

Task 3.14

Enterprise "A" has acquired a used machine. The actual term of its operation for the previous owner was 3 years. The useful life of the machine is 10 years. The costs of the enterprise for the purchase and installation of this machine are 50 thousand rubles. Define annual rate and the amount of depreciation set by A for the purchased machine.

Task 3.15

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

Task 3.16

Determine the percentage of physical wear and tear of the machine, if the useful life of it according to technical documentation is equal to 7 years, and in fact the machine was operated for 4 years. Using the above data, determine the percentage of physical wear of the machine, if it is additionally known that according to peer review he can work for another 5 years.

Task 3.17

Calculate the residual value of the equipment in 5 years with a useful life of 10 years, the initial cost of 200 thousand rubles. when applying: 1) a linear method of calculating depreciation; 2) the method of the diminishing balance; 3) the method of writing off the value according to the sum of the number of years of the useful life.

Task 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 from June 1 to 250 thousand rubles, from August 1 - to 105 thousand rubles. and withdrawal from October 1 - by 140 thousand rubles. The average annual depreciation rate is 8%. Determine the average annual cost of fixed assets and the annual depreciation charge.

Task 3.19

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

Annual depreciation rate;

Useful life of the machine;

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

Target 3.20

Depreciation deductions for mechanical workshop amounted to 250 thousand rubles. The workshop produced products worth 3 million rubles in a year, which is 10% more than envisaged by the plan. Determine the annual savings by reducing the share of depreciation deductions by 1 ruble. manufactured products.

Task 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 OPF (thousand rubles)
The share 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 time fund of operating equipment (thousand machine-hours)

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

2. the operating time of a piece of equipment and the return on assets of the active part of production assets;

Target 3.22

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

1. the additional need of the enterprise for fixed assets;

2. the additional need of the enterprise for labor resources;

3. the level of return on assets, ensuring the production program without additional attraction of funds.

Initial data for the calculation:

Base period	Planned period
Production output (thousand rubles)	Return on assets (RUB / RUB)	Capital-labor ratio (RUB / person)	Increase volume of production	Return on assets (RUB / RUB)

Target 3.23

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

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

2. average annual production capacity (pcs.);

3. coefficient of utilization of production capacity (%).

Target 3.24

At the enterprise duration work shift equal to 8 hours with planned downtime for repair work 1 hour. According to the passport data, the hourly productivity of the machine is 100 items. 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. coefficient of integral (in terms of time and productivity) use of equipment.

Target 3.25

There are 100 machines installed in the workshop. The workshop operates in two shifts, the duration of the shift is 8 hours. The annual production volume is 280 thousand items, the production capacity of the workshop is 310 thousand items. Determine the coefficient of shift work of machines, the coefficients of extensive and intensive loading. It is known that in the first shift all machines work, in the second shift - 50% of the machine park, the number of working days per year is 260, the actual operation time of one machine per year is 4000 hours.

Target 3.26

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

1. the nominal and actual fund of the operating time of the machines;

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

3. coefficient of extensive use of machine tools.

Target 3.27

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

There are 20 machines in the workshop area;

The standard time for processing one product is 0.5 hours;

Operating mode - two-shift;

The duration of the shift is 8 hours;

The number of non-working days per year - 107;

Regulated equipment downtime - 3% of the operating time fund;

The utilization rate of machine tools is 0.85.

Target 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 - 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 retirement of production capacity: from June 1 - 120 thousand rubles, from September 1 - 180 thousand rubles.

Target 3.29

The firm has the option to apply accelerated depreciation for 50% of its fixed assets. In the costs of the company, depreciation was 10%. It is necessary to determine how the application of accelerated depreciation will affect the costs of the firm. Under what conditions will the use of accelerated depreciation be beneficial to the firm?

Target 3.30

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

Target 3.31

There are three groups of machine tools in the workshop of the machine-building plant: grinding - 5 units, planing - 11 units; revolving - 12 units. The norm of time for processing a unit of a product in each group of machines, respectively: 0.7 h; 1.2 h; 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, the regulated equipment downtime is 7% of the operating time fund, the number of working days per year is 265.

Target 3.32

The weaving factory operates in two shifts, the number of weaving looms at the beginning of the year is 500. Since April 1, 70 looms have been installed, and since August 1, 40 looms have been removed. The number of working days per year is 250, the planned percentage of downtime for the repair 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 factory for the production of fabric and the coefficient of its utilization.

Target 3.33

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

Target 3.34

Determine the shift in the work of the equipment of the processing area of ​​the tractor gears of the propeller shaft under the following conditions: the quarterly start-up program of 38,500 pieces; planned loss of time in equipment operation 5%. The equipment park on the site and the unit time rates are as follows:

Operation number
Number of machines, pcs.
Piece time rate, min.

Control questions to the topic

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

2. What are the types of cost estimates for OPF and what are they used for?

3. What is the essence of the physical and moral deterioration of the OPF, the factors affecting 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 amortization fund?

7. What are the main indicators characterizing 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?

Problem number 1... Determine the average annual cost of fixed assets of the company, if the cost of fixed assets belonging to the company at the beginning of the year is known, the amount of equipment retired due to deterioration at the beginning of March and the amount of equipment that the company purchased and installed at the end of September this year.

Table 1.1

PF cost:
at the beginning of the year, in million de
introduced, in million de
retired, in million de

F SG - the average annual cost of fixed assets;

F NG = 280 million de - the cost of fixed assets at the beginning of the period;

F cc = 38 million de, F select = 54 million de - the cost of input and output (withdrawn) fixed assets;

m 1 = 3 - the number of full months of operation of the introduced fixed assets from the date of introduction to the end of the current year, months;

m 2 = 10 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal to the end of the current year, months;

Answer:

Problem number 2. We know the cost of the company's fixed assets as of January 1 of the reporting year, as well as the fact that at the beginning of the II quarter new equipment was purchased, and at the end of the IV quarter worn-out equipment was liquidated. Determine the average annual cost of fixed assets for January 1 of the next year, using the data from the table below.

Table 2.1

PF cost:
at the beginning of the year, in thousand de
introduced, in thousand de
retired, in thousand de

F NG = 705 thousand de -

F cc = 210 thousand de, F vy = 208 thousand de - the cost of input and output (withdrawn) fixed assets, de;

m 1 = 9 - the number of full months of operation of the introduced fixed assets from the date of introduction to the end of the current year, months;

m 2 = 0 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal until the end of the current year, months;

Answer:

Problem number 3... During the year, a certain amount of new equipment was installed, and part of it was put into operation on April 1, 2003, and the rest - from July 30, 2003. 12% of the equipment belonging to the enterprise was dropped on September 1, 2003 due to their high degree of wear. Determine the average annual cost of fixed assets using the data from the table below.

Table 3.1

Options
Number of pieces of equipment introduced:
The cost of a unit of equipment introduced, in thousand de
The number of equipment owned by the enterprise as of 01.01.2003, in pcs.
Cost of a unit of retired equipment, in thousand de

F SG - the average annual cost of fixed assets, de;

F NG = 2.4 million de - the cost of fixed assets at the beginning and end of the period, de;

F vv, f vyb - the cost of input and output (withdrawn) fixed assets, de;

m 1 - the number of full months of operation of the introduced fixed assets from the date of introduction to the end of the current year, months;

m 2 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal to the end of the current year, months;

Ф vy = 47 · 105 = 4.935 million de.

Problem number 4... Determine the average annual cost of fixed assets according to the data from table 4.1. Moreover, it is known that the cost of transport services amounted to 12% of the cost of purchased fixed assets, and installation - 9%.

Table 4.1

Options
PF cost at the beginning of the current year, in thousand de
Cost of PFs purchased: amount in thousand de	september
The cost of the PF, retired: amount in thousand de

F SG - the average annual cost of fixed assets, de;

F NG = 400 thousand de. - the cost of fixed assets at the beginning and end of the period, de;

F cc, F vyb = 28 thousand de. - the cost of input and output (withdrawn) fixed assets, de;

m 1 = 3 - the number of full months of operation of the introduced fixed assets from the date of introduction to the end of the current year, months;

m 2 = 2 - the number of full months of inactivity of retired fixed assets from the moment of withdrawal until the end of the current year, months;

Answer:

Problem number 5. Determine the average annual cost of the fixed assets in the planning year, based on the following data for the base and planned years.