The power utilization factor shows. Equipment usage indicators. WIP planning

Content:

Increasing the productivity and efficiency of enterprises depends on many factors. Among them, a special role is played by the coefficient of utilization of production capacity. With its help, the actual and theoretical capacity of the enterprise is correlated, showing to what extent the possibilities are involved in the production of quality products in the usual assortment. Thus, the potential of the enterprise, the degree of production efficiency and the availability of reserves are assessed.

Capacity Utilization Factors

At each enterprise, production facilities operate under the influence of extensive and intensive factors. The final results of all work depend on how effectively they are used.

Extensive use of existing capacities in production is, first of all, an increase in the operating time of the equipment during a certain calendar period of time. It also takes into account the number of actually operating equipment from the total number of equipment of the enterprise.

In order to keep your equipment running longer, you need to reduce or eliminate intra-shift downtime. In this regard, the repair and maintenance of equipment must be timely and of high quality. The main production cycle continuously receives the right amount of workers, raw materials, materials and energy. As a result, it is possible to significantly increase the shift ratio of equipment operation.

In addition, production capacity becomes more efficient by reducing the amount of idle equipment and putting into operation equipment that was not previously installed and used. This makes it possible to significantly increase the increase in production and reduce the labor losses of workers. However, extensive development has certain limits, upon reaching which it becomes ineffective. The intensive development path has more opportunities.

With intensive use, production capacity is increased by increasing the degree of utilization of the equipment for a certain time. To achieve such an increase, the existing machines and mechanisms are being modernized. At the same time, the most optimal mode for their operation is selected. Optimization technological processes allows you to increase the number of products, leaving the fixed assets and the number of workers unchanged. The output of a unit of production is carried out with lower material costs. To calculate the most efficient use of production capacity, there are special formulas that include the main indicators and coefficients.

Main design factor

A general assessment that allows you to determine the efficiency of equipment use is made using a special indicator, which is the coefficient of production capacity utilization. Its value is calculated by the formula: Kisp \u003d Of: Mr, in which "Of" is the actual product produced, and "Mp" is an indicator of the estimated production capacity.

With more accurate calculations, the use of machines and other equipment is analyzed and evaluated. For this, a special coefficient is applied that takes into account the extensive load of the equipment (Kex). It is applied in three main formulas: 1. Keks \u003d Wf: Fk, 2. Kaks \u003d Wf: Fr, 3. Kex = Vf:Fpl, in which Vf is the actual time worked, and Fk, Fr and Fpl represent the corresponding funds of time - calendar, regime and planned useful.

There is another important indicator that determines the efficiency of the installed equipment. This is the shift factor determined by two main methods. In the first case, the total number of machine hours worked during the day and the actual estimated fund of machine operation time during one shift are used. Here the first value refers to the second. In the second method, the worked out machine-shifts are correlated with the number of installed machines and mechanisms. The first method is more accurate because it takes into account the actual hourly hours worked across all shifts.

The use of production capacity is also determined using the indicator of the intensity of the load on the equipment. It takes into account such characteristics as the organization of work in the workplace, the quality of equipment and other factors that ensure the use of full power equipment for an extended period of time. With higher equipment reliability, the intensity factor approaches unity.

The most rational and efficient use of production capacity is the main task of each enterprise. This allows you to increase production without loss of quality and without increasing its cost.

Production capacity of the enterprise

To assess the level of use of fixed assets, and primarily their active part (machinery and equipment), each industry uses its own indicators. There are many and they are varied. All these indicators can be combined into three groups: extensive, intensive and generalizing.

Extensive indicators

They characterize the use of machines, equipment, mechanisms (1) in terms of composition, (2) quantity and (3) time.

• 1. According to the composition, all equipment is divided into cash, installed, working according to the plan and actually working. The ratio of each subsequent group to the previous or cash characterizes the degree of equipment involvement in the production process. Calculated indicators such as
• (1) fleet utilization rate (the number of units of actually operating equipment divided by the number of units of equipment available);
• (2) utilization rate of installed equipment (the number of units of actually operating equipment divided by the number of units installed in the workshops).

Example. Of the total number of equipment in 3960 sd. 3600 units were installed, of which 3550 should work according to the plan, but 3500 units actually worked. In this case, the ratio of installed equipment will be, the utilization ratio of the equipment fleet

• 2. To analyze the use of equipment over time, apply:
  • (1) calendar (nominal), regime and valid (working) funds of equipment use time;
  • (2) coefficient of extensive use of equipment;
  • (3) shift ratio.

Calendar fund of time is equal to the number of calendar days in the planning period multiplied by 24 hours (365 24 = 8760 hours).

Regime fund of time determined by the mode of production. It is equal to the product of working days in the planned period by the number of hours in the work shift.

Valid (working) fund the operating time of the equipment is equal to the regime minus the time for scheduled preventive maintenance.

Extensive equipment utilization rate K e is determined for each group of homogeneous machines or for individual machines and equipment according to the following formula:

where T f - the actual operating time of the equipment, h;

T n - calendar, regime, planned fund of equipment operation time, h.

Example. The actual working time of the equipment in the workshop is 3650 hours, and the regime fund of the operating time of the same equipment is set at 3870 hours. In that case

The shift coefficient K cm characterizes the time of full-shift use of the installed equipment operating in a multi-shift mode, and is calculated for individual groups of equipment, for individual divisions and for the enterprise as a whole. It shows how many shifts the installed equipment works on average during the day. The shift ratio is calculated by the ratio of the equipment operation time for the entire working day (day, machine-hours) to the time of its operation in the shift with the largest number of machine-hours worked.

where T 1 , T 2 , T 3 - the operating time of the equipment in the 1st, 2nd and 3rd shifts, st.-h;

T n - the operating time of the equipment with the largest number of machine hours worked, st.-h.

Example. If T 1 \u003d 1000, T 2 \u003d 600 and T 3 \u003d 500 st.-h, then

where n 1 , n 2 , n 3 - the number of pieces of equipment that worked in 1, 2 and 3 shifts;

n y is the total number of installed equipment.

Through more complete use of equipment in shifts, output can be greatly increased with the same cash funds. The equipment shift factor can be increased:

• (1) an increase in the level of specialization of jobs, which ensures the growth of batch production and equipment loading;
• (2) increasing the rhythm of the enterprise;
• (3) reduction of downtime associated with shortcomings in the organization of production;
• (4) better repair organization;
• (5) mechanization and automation of the labor of the main and auxiliary workers.

Intensive indicators

These indicators characterize the use of equipment in terms of power. The intensity of the equipment is measured by the amount of products produced by this equipment per unit of time. The more product is produced per unit of time on each machine, the better the main indicator is used - equipment usage rate (K and). It is calculated as the ratio of the volume of actually produced products for a certain period to the calculated maximum possible volume for the same period:

where V fact is the actual volume of production;

V max - the maximum possible volume of production.

The maximum possible number of manufactured products is determined as the product of the rate of output per unit of time and the calendar time of equipment operation.

General indicators

Indicators of extensive and intensive use of equipment are not directly related to each other. Some show the operating time, but do not reflect the equipment load per unit of time, others give an idea of ​​the intensity of the equipment operation, but do not disclose how the total fund of possible equipment operation time is used. Therefore, an indicator is needed that would combine extensive and intensive reserves.

• 1. Such a generalizing indicator is integral coefficient of equipment utilization (K int), which is determined by multiplying the coefficient of extensive and the coefficient of intensive use (K int \u003d K u) and characterizes the use of equipment both in time and in power.
• 2. A generalizing cost indicator for the use of the entire set of fixed assets of an enterprise is return on assets - the ratio of annual output (gross, marketable) in monetary terms to the average annual cost of fixed production assets:

where FO - capital productivity of fixed assets, rub./rub.;

VP (TP) - the volume of gross or marketable output for the year, rub.;

OF s.g - the average annual cost of fixed assets, rub.

Return on assets is the main estimated indicator of the use of fixed production assets. It is used in planning the volume of production, calculating the necessary investment, labor productivity, etc.

3. The capital intensity of production, the value, the return of capital productivity. Capital intensity (FU) shows the share of the value of fixed assets attributable to each ruble of output:

If the return on assets should tend to increase, then the capital intensity should tend to decrease.

Example. With an average annual cost of fixed production assets equal to 206 million rubles and an annual projection output of 240 million rubles. capital productivity will be 1.16 rubles / rub. (240 million / 206 million), and capital intensity - 0.86 rubles / rub. (206 million/240 million).

4. The indicator is also important for the enterprise. capital-labor ratio , calculated as the ratio of the value of fixed assets to the number of production workers:

where Ф в - capital-labor ratio, rub./person;

h p - the number of employees, pers.

The capital-labor ratio of labor must continuously increase, since the technical equipment of labor and, consequently, labor productivity depend on it.

Production capacity is calculated in the analysis and justification of the production program, in connection with the preparation and release of new products, with the reconstruction and expansion of production.

The methodology for calculating production capacity depends on the form and methods of organizing production, the range of manufactured products, the type of equipment used, the nature production process.

The main elements for calculating production capacity are:

The composition of the equipment and its quantity by type;

Progressive standards for the use of each type of equipment;

Nomenclature, range of products and its labor intensity;

Equipment operating time fund;

Production areas of the main workshops of the enterprise.

To determine the composition and quantity of equipment for each of its types, it is first necessary to distribute this equipment into installed and uninstalled. To established includes equipment that is in operation, repair, modernization, as well as temporarily inactive, faulty, backup. Revealing unspecified equipment allows you to determine how much of it is to be installed at a given enterprise, and the amount of excess and unnecessary equipment.

The calculation of production capacity takes into account all equipment by type, installed at the beginning of the year, as well as equipment that should be put into operation in the planning period.

The performance of the equipment included in the calculation of production capacity is determined on the basis of progressive standards for the use of each type of this equipment. Under progressive norms refers to the technical and economic standards for the use of equipment, which have been steadily achieved by the advanced workers of enterprises in this industry.

When determining progressive standards for the use of equipment, it should be taken into account that the possibilities of this use largely depend on the range and labor intensity of the products that will be manufactured on this equipment, on the quality of the processed raw materials and materials, on the accepted mode of operation of the equipment, etc.

The operating mode of the enterprise directly affects the value of production capacity and is set based on specific production conditions. The concept of "working hours" includes the number of shifts, the length of the working day and the working week.

Depending on what time losses are taken into account when determining the power, there are calendar (nominal), regime and actual (working) fund of equipment use time.

Calendar fund of time is equal to the number of calendar days in the planning period, multiplied by 24 hours (365 x 24 = 8760 hours).

Regime fund of time determined by the mode of production. It is equal to the product of working days in the planned period by the number of hours in work shifts.

Valid (working) fund of time operation of the equipment is equal to the regime minus the time for scheduled preventive maintenance, which should not exceed the established norms.

In the calculation of production capacity, the maximum possible real (working) fund of equipment operation time should be taken into account.

At enterprises and in workshops of some industries (in furniture, canning, foundry, etc.), the main factor in determining production capacity is the size of the production area, i.e. areas where the technological process of manufacturing products is carried out. Auxiliary areas (repair, tool shops, warehouses, etc.) are not taken into account.

In the very general view production capacity can be expressed by the formula:

where M - production capacity (in physical units);

n - number of units of leading equipment;

F r - the actual (working) fund of the operating time of a piece of equipment (in hours);

H labor - the rate of labor intensity of processing the product (in hours),

where H pr is the progressive rate of productivity of a piece of equipment per hour of work (in natural units).

Indicators of the use of production capacity are: the actual output of products in kind or value units for a certain period; production output per unit of equipment per 1 m 2 of production area in cost units; average percentage of equipment load (the ratio of the amount of equipment operation time to the possible time of its operation); shift coefficient. The general indicator is production capacity utilization factor, calculated by the ratio of the actual volume of output (gross, marketable) to the average annual production capacity:

where K isp m - coefficient of utilization of production capacity;

V f - the volume of actually produced products (gross, marketable), rub.;

M cf. g - average annual production capacity, rub.

The increase in production volume due to improved use of production capacity can be determined by the formula:

where V - the achieved annual output in the relevant units of measurement;

To isp.m.1 - the achieved utilization rate of the average annual production capacity;

K isp.mp.r - projected progressive utilization factor of the average annual capacity, taking into account the developed organizational and technical measures.

At each enterprise, it is necessary to strive to increase the efficiency of the use of production capacities and areas, to reduce downtime, to increase the degree of equipment utilization per unit of time, to improve tools and production technology, to achieve optimization of the structure of fixed assets, and to ensure the rapid development of commissioned capacities.

Production capacity is a calculated indicator of the maximum or optimal production volume for a certain period (decade, month, quarter, year).

Optimal production volume calculate to determine the moment at which the fact of providing the products with the needs of the market, as well as the necessary stock will be achieved finished products in the event of a change in the market situation or force majeure.

Calculation of the maximum production volume necessary for the analysis of the reserve of products, when the company is working at the limit of its capabilities. In practice, to visualize production capacity, an annual production plan is drawn up ( production program).

Production capacity of the enterprise evaluate in order to analyze the level of technical equipment of production, to identify intra-production reserves for increasing the efficiency of using production capacities.

If the production capacity of the enterprise is not fully used, this leads to an increase in the share fixed costs, rising costs, reducing profitability. Therefore, in the process of analysis, it is necessary to establish what changes have occurred in the production capacity of the enterprise, how fully it is used and how this affects the cost, profit, break-even and other indicators.

CALCULATION OF THE PRODUCTION CAPACITY OF THE ENTERPRISE

Production capacity is determined both for the entire enterprise as a whole, and for individual workshops or manufacturing areas. To determine the maximum possible volume of output, the leading production sites are taken as a basis, which are involved in the main technological operations for the manufacture of products and perform the greatest amount of work in terms of complexity and labor intensity.

Power calculation

In general productive capacity (PM) of the enterprise can be calculated using the following formula:

PM \u003d EPI / Tr,

where EPI is the effective fund of the enterprise's operating time;

Tr - the complexity of manufacturing a unit of production.

Efficient working time fund calculated based on the number of working days in a year, the number of working shifts in one working day, the duration of one working shift, minus the planned loss of working time.

As a rule, enterprises maintain statistics on the loss of working time (absenteeism due to illness, study leave, etc.), which can be reflected in the balance of working time necessary to analyze the use of working time by employees of the enterprise.

Let's calculate the production capacity of Alfa LLC, which manufactures chairs. If the enterprise works in eight-hour shifts only on weekdays, we will use the data of the production calendar for the corresponding year and find data on the number of working days in a year.

The effective fund of the enterprise will be:

EFI \u003d (247 working days × 8 hours) - 14.2% \u003d 1693 h.

The complexity of manufacturing a unit of production should be reflected in the internal normative documents enterprises. As a rule, for each type of product, a manufacturing enterprise forms a standard labor intensity, measured in standard hours. In our case, consider the standard for the manufacture of one wooden chair per manufacturing plant, equal to 34 standard hours.

Productive capacity Alpha LLC will be:

PM = 1693 h / 34 standard hours = 50 units.

The calculation takes into account the amount of equipment. The more equipment an enterprise has, the more products of the same name can be produced. If an enterprise has one machine needed for the production of wooden chairs, then it will produce only 50 units per year, if two machines - 100 units. etc.

NOTE

The value of production capacity is dynamic, during the planning period it may change due to the commissioning of new capacities, modernization and increase in equipment productivity, its wear and tear, etc. Therefore, the calculation of production capacity is carried out in relation to a certain period or a specific date.

Depending on the calculation time, input, output and average annual production capacity are distinguished.

1. Input production capacity (PM in) - the maximum possible output at the beginning of the reporting or planning period (for example, January 1). We will conditionally consider the indicator calculated above as the input production capacity of the enterprise.

2. output production capacity (PM out) is calculated at the end of the reporting or planning period, taking into account the disposal or commissioning of new equipment or new production facilities (for example, December 31). Calculation formula:

PM out \u003d PM in + PM pr - PM vyb,

where PM pr is the increase in production capacity (for example, due to the commissioning of new equipment);

PM vyb - retired production capacity.

3. Average annual production capacity (PM sr/g) is calculated as the average of the enterprise's capacity in certain periods:

PM sr/g = PM in + (PM inc × T fact1) / 12 - (PM select × T fact2) / 12,

where T fact1 - the period (number of months) of input of production capacity;

T fact2 is the period (number of months) of production capacity retirement.

When calculating the production capacity, all available equipment (with the exception of reserve equipment) is taken into account, taking into account the full load, the maximum possible fund of its operation time, as well as the most advanced methods of organizing and managing production. They do not take into account equipment downtime caused by deficiencies in the use of labor, raw materials, fuel, electricity, etc.

Comprehensive capacity assessment

For a comprehensive assessment of the use of production capacities, the dynamics of the above indicators, the reasons for their change, and the implementation of the plan are studied. To analyze the use of production capacity, you can use the data in Table. one.

Table 1. Use of the production capacity of Alfa LLC
Indicator	Indicator value		Change
	last year	reporting year
Output volume, pcs.
Production capacity, pcs.
Increase in production capacity due to the commissioning of new equipment, pcs.
Level of production capacity utilization, %

According to the data in Table. 1 during the reporting period, the production capacity of the enterprise increased by 522 products due to the commissioning of new equipment, and the level of its use decreased. The reserve of production capacity in the reporting year is 11.83% (in the previous year - 4%).

The production capacity reserve is considered to be 5 % (to eliminate malfunctions and normal functioning of the enterprise). In this case, it turns out that the created production potential is not fully used.

Production capacity is the material basis of the production plan, therefore, the justification of the production program by calculations of production capacity is the main link in production planning. For production planning, they also use the calculation of the production capacity of machine-type equipment based on effective fund time of each type of machine (Table 2).

Table 2. Production capacity of the enterprise by types of equipment
Indicator	Type of equipment
	equipment number 1	equipment number 2	equipment number 3
Number of equipment, pcs.
Effective equipment time fund, h
Total effective equipment time fund, h
The norm of time for the product, h
Production capacity of the enterprise by types of equipment, pcs.

In practice, it is also used analysis of the degree of use of production areas, calculating the indicator of the output of finished products per 1 m 2 of production area, which to some extent complements the characteristics of the use of the enterprise's production capacities (Table 3).

Table 3. Analysis of the use of the production area of ​​the enterprise
Indicator	Indicator value		Change
	last year	reporting year
Output volume, pcs.
Production area, m 2
Production output per 1 m 2 of production area, pcs.

If the indicator of output per 1 m 2 of the production area increases, this contributes to an increase in the volume of production and a decrease in its cost. In the case under consideration (see Table 3), we observe a decrease in the indicator, which indicates an insufficient use of production space.

NOTE

Incomplete use of production capacity leads to a decrease in the volume of output, an increase in its cost, since there are more fixed costs per unit of production.

FLEET WEAR ANALYSIS

Analyzing the condition of the equipment, special attention is paid to its physical and moral wear and tear (equipment can completely fail due to wear and tear).

Physical deterioration- is the loss of consumer value or material wear (change in consumer properties or technical and economic indicators). Physical wear is characterized by the gradual wear of individual elements of equipment under the influence of various factors: service life, degree of loading, quality of repairs, corrosion, oxidation, etc.

Degree score physical wear and tear necessary, since the consequences of wear are manifested in various aspects of the enterprise's activity (in a decrease in the quality of products, a drop in equipment power and a decrease in its technical productivity, an increase in the cost of maintaining and operating equipment).

Obsolescence This is functional wear. Equipment wears out due to the appearance of new means of labor, in comparison with which the social and economic efficiency of old equipment is reduced.

The essence of obsolescence is to reduce the initial cost of equipment as a result of the emergence of more modern, productive and economical types.

The main factors determining the amount of obsolescence:

• frequency of creation of new types of equipment;
• duration of the development period;
• degree of improvement of technical and economic characteristics of new technology.

IT IS IMPORTANT

It is inefficient to operate obsolete equipment, so it must be replaced before the onset of a state of physical deterioration.

The situation is considered ideal when the period of physical wear and tear coincides with the moral one, but in real life this is extremely rare. Obsolescence usually sets in much earlier than the life of the equipment expires.

To ensure a continuous production process, there are the following main depreciation forms: repair, replacement and modernization. For each type of equipment, the technical services of the enterprise determine the optimal ratio of forms of wear compensation that meets the requirements of the organizational and technical development of the enterprise in modern conditions.

Depreciation

Equipment, being a durable object, wears out and transfers its value to products gradually, through depreciation. In other words, this is the accumulation of funds for the restoration of equipment, which is made in parts due to wear and tear.

According to the Tax Code of the Russian Federation, depreciable property is property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles.

Depreciation deductions- this is the monetary expression of the degree of depreciation of fixed assets (OS), which is included in production costs and forms a source of funds for the purchase of equipment to replace the worn out one or a way to return capital advanced in equipment.

Depreciation groups and their respective useful lives are established in accordance with Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (as amended on July 7, 2016) “On the Classification of Fixed Assets Included in Depreciation Groups”. At the same time, the residual value of fixed assets is determined as the difference between the initial cost and the amount of depreciation of fixed assets.

Calculate depreciation amounts by years(linear method) (Table 4).

Table 4. Accounting for depreciation of equipment in the company "Alfa"
Name of fixed asset	Depreciation group	Useful life	Initial cost, rub.	Annual depreciation amount, rub.	Years of operation of fixed assets
					first	second
Equipment No. 1
Equipment No. 2
Total			103 664,88	51 832,44

When the entire cost of the fixed asset is transferred to the cost of manufactured products at the expense of depreciation, then the amount of deductions will correspond to the original cost of the fixed asset, depreciation will no longer be charged.

ECONOMIC EFFICIENCY OF THE USE OF FIXED ASSETS

For analysis economic efficiency use of fixed assets apply a number of indicators. Some indicators give an assessment of the technical condition, others measure the output of finished products in relation to fixed assets.

Indicators characterizing the technical condition of the equipment

Wear factor (To out) reflects the actual depreciation of fixed assets:

K out \u003d Am / C first × 100%,

where Am is the amount of accrued depreciation, rubles;

From the first - the initial cost of fixed assets, rubles.

Alpha Company acquired in January 2016 fixed assets (see Table 4) with a useful life of two years. Wear is:

RUB 51,832.44 / RUB 103,664.88 × 100% = 50%.

This indicator characterizes a high degree of wear. This is due to the fact that the fixed assets of the enterprise belong to the first depreciation group with a short useful life.

Fixed asset shelf life (By the year) is the reciprocal of the wear factor. It shows what proportion is the residual value of fixed assets from their original cost:

K good \u003d 100% - To wear.

Calculate shelf life fixed assets of Alfa: 100% - 50% = 50 % .

The level of suitable fixed assets is 50%, which indicates a strong depreciation of fixed assets due to short term operation.

Age composition of equipment

In order to develop measures to improve the use of equipment, it is necessary to control the age composition according to different types equipment to determine suitability. The age composition is characterized by grouping the equipment according to the terms of its operation (Table 5). Analysis of the age composition by groups of equipment is carried out in the context of workshops and production sites.

Table 5. Analysis of the age composition of equipment, %
Equipment age groups	Indicator value		Change
	last year	reporting year
5 to 10 years
10 to 20 years
Over 20 years

A positive trend is the increase in the proportion of young equipment (age groups 1 and 2) with a service life of up to 10 years. In this case (see Table 5), we can conclude that the enterprise has put new equipment into operation, as a result of which the share of young equipment in the reporting year was 27,20 % (5.70% + 21.50%) compared to 27% (5.10% + 21.90%) last year.

Remarks

1. With long service life, significantly exceeding the normative ones, the technical and economic characteristics of equipment operation (the accuracy of parts processing, equipment productivity, growth rates of production volumes) worsen, product quality deteriorates, and manufacturing defects increase. At the same time, the costs of repairing equipment and its operation are growing significantly.

2. With the growth of physical wear and tear, unscheduled downtime associated with equipment malfunction increases, the duration of the repair cycle changes, and the cost of Maintenance and repair.

Economic indicators characterizing the efficiency of the use of fixed assets

return on assets (F otd) is a generalizing indicator that characterizes the output of finished products per 1 ruble. fixed assets. If the coefficient decreases, then this can be explained by the fact that the increase in labor productivity is less than the increase in fixed assets (the reason for this situation is the depreciation of fixed assets and high costs for their repair and maintenance). In general, the coefficient shows how efficiently all groups of equipment are used:

F otd = Q real / C sr / y,

where Q real - the volume of sales in the reporting period, rub.;

C sr / y - the average annual cost of fixed assets, rub. (arithmetic mean between the cost of fixed assets at the beginning and end of the reporting period).

Calculate the return on assets for Alpha LLC under the following conditions:

• the planned sales volume is 3190 units. chairs at a price of 24,000 rubles. for a unit;
• the average annual cost of fixed assets is 25,916.22 rubles.

F dep \u003d 3190 units. × 24,000 rubles / RUB 25,916.22 = 2954.13 rubles.

This is a very high figure, indicating that for 1 rub. fixed assets accounts for 2954.13 rubles. finished products. There are two explanations for this situation: 1) the production of chairs is not automated, the workers do most of the work manually; 2) the cost of some equipment is below 100,000 rubles and is not depreciated according to tax legislation.

Remarks

1. A positive trend is considered to be an increase in the volume of sales of products with a decrease in the cost of fixed assets. In this case, the conclusion is efficient use fixed assets.

2. The return on assets ratio can be influenced by optimizing the loading of equipment, increasing labor productivity and the number of work shifts.

capital intensity (F emk) is an indicator inverse to capital productivity, characterizing the cost of fixed assets attributable to 1 rub. finished products. The ratio allows you to establish the impact of changes in the use of fixed assets on the overall need for them. The reduction in the need for fixed assets can be viewed as conditionally achieved savings in additional long-term financial investments. Capital intensity calculation formula:

F emk \u003d C sr / g / Q real.

Calculate the value of the indicator for the analyzed enterprise:

F emk \u003d 25,916.22 rubles. / (3190 units × 24,000.00 rubles) = 0.00034.

The coefficient shows that for 1 rub. finished products account for 0.00034 rubles. cost of fixed assets. This indicates the efficiency of the use of fixed assets.

Important detail: a decrease in the value of capital intensity means an increase in the efficiency of the organization of the production process.

capital-labor ratio (F vrzh) characterizes the degree of labor equipment of the main production workers and shows how many rubles of the cost of equipment fall on one worker:

F vrzh \u003d C sr / g / C number,

where C number - average headcount workers, pers.

Let's calculate the capital-labor ratio for the Alfa company if the average number of employees is 52 people.

F vrzh = 25,916.22 rubles. / 52 people = RUB 498.39.

There are 498.39 rubles per one main production worker of the Alpha company. value of fixed assets.

Remarks

1. The capital-labor ratio directly depends on the labor productivity of workers in the main production, it is measured by the number of products manufactured by one worker.

2. A positive trend is the growth of capital-labor ratio along with the growth of labor productivity of the main production workers.

Profitability of fixed assets (return on equity, R OS) - characterizes the profitability of fixed assets of the enterprise. This indicator contains information on how much profit (revenue) was received per 1 ruble. fixed assets. The indicator is calculated as the ratio of net profit (sales proceeds, profit before tax) to the average annual cost of fixed assets (arithmetic mean between the cost of fixed assets at the beginning and end of the reporting period):

R OS \u003d PE / C sr / y,

where PE is net profit, rub.

Let us calculate the value of the return on investment ratio for the analyzed enterprise, provided that its net profit in the reporting period is 4,970,000.00 rubles.

R OS = RUB 4,970,000.00 / RUB 25,916.22 = 191,77 .

Remarks

1. The indicator of profitability of fixed assets does not have a standard value, but its growth in dynamics is positive.

2. The higher the value of the coefficient, the higher the efficiency of the use of fixed assets of the enterprise.

Refresh rate (K about) - characterizes the rate and degree of renewal of fixed assets, is calculated as the ratio of the book value of received fixed assets to the book value of fixed assets at the end of the reporting period (the initial data for calculation is taken from the financial statements):

K about \u003d C new. OS / S k,

where C new. OS - the cost of acquired fixed assets for the reporting period, rubles;

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

The fixed assets renewal ratio shows what part of the fixed assets available at the end of the reporting period are new fixed assets. A positive effect is the tendency to increase the coefficient in dynamics (evidence of a high rate of renewal of fixed assets).

Important detail: when analyzing the renewal of fixed assets, it is necessary to simultaneously evaluate their disposal (for example, due to sale, write-off, transfer to other enterprises, etc.).

Retirement rate (K sb) is an indicator that characterizes the degree and rate of disposal of fixed assets from the sphere of production. It is the ratio of the value of retired fixed assets ( From sb) to the value of fixed assets at the beginning of the reporting period ( C n) (initial data for the calculation is taken from the financial statements):

To vyb = With vyb / With n.

This ratio shows what part of the fixed assets that the company had at the beginning of the reporting period retired due to sale, wear, transfer, etc. The analysis of the retirement ratio is carried out simultaneously with the analysis of the fixed assets renewal ratio. If the value of the renewal coefficient is higher than the value of the retirement coefficient, then there is a tendency to update the equipment fleet.

Capacity Utilization Factor- an indicator determined by the ratio of the annual volume of planned or actual production of products to its average annual capacity.

The planned output of the enterprise is 3700 units, the average annual production capacity (the maximum number of products) is 4200 units. Hence the degree of utilization of production capacity:

3700 pcs. / 4200 pcs. = 0,88 , or 88%.

Remarks

1. The production capacity utilization factor can also be applied at the preliminary stages of the formation of the production program.

2. The value of the utilization factor cannot exceed one or 100%, since the production capacity represents the maximum possible output under the best production conditions.

3. Ideally, a utilization rate of 95% is considered, with the remaining 5% intended to ensure flexibility and continuity of the production process.

Shift ratio (K cm) — an indicator that reflects the ratio of the actual hours worked to the maximum possible operating time of the equipment for the analyzed period (can be calculated for the entire workshop or group of equipment). Calculation formula:

K cm = F cm / Q total,

where Ф cm - the number of actually worked machine shifts;

Q total is the total number of equipment.

The company has installed 61 pieces of equipment. Only 48 units of equipment worked in the first shift, 44 units in the second. Calculate the shift ratio: (48 units + 44 units) / 61 units. = 1,5 .

Remarks

1. The shift coefficient characterizes the intensity of the use of fixed assets and shows how many shifts on average annually (or per day) each piece of equipment works.

2. The value of the shift ratio is always less than the value of the number of shifts.

Equipment load factor (K h. about) is an indicator that is calculated on the basis of the production program and technical standards product manufacturing time. It characterizes the use of the effective fund of equipment operation time for a certain period and shows what kind of equipment loading the production program provides. It can be calculated for each unit, machine or group of equipment. Calculation formula:

K h. about \u003d Tr pl / (F pl × K vnv),

where Tr pl is the planned labor intensity of the production program, standard hours;

Ф pl - planned fund of equipment operation time, h;

K vnv - the coefficient of performance of the production standards, which is determined using the average percentage of the implementation of the production standards.

Important detail: the fulfillment of production norms is assumed on the condition that 25% of the advanced main production workers fulfill these norms above the average percentage.

Let's say the workers of the assembly shop in the amount of 50 people. fulfill production standards in the following way: 25 people fulfilled the production rate for 100%, 15 people for 110%, 10 people for 130%.

At the first stage, we determine the average percentage of the fulfillment of production standards:

(25 people × 100%) + (15 people × 110%) + (10 people × 130%) / 50 people = 109 % .

Thus, 25 people can be considered advanced workers who have fulfilled the production rate by more than 109%. Specific gravity 40% of workers from among the advanced who fulfilled the production rate by 130% (10 people / 25 people × 100%). Therefore, the coefficient of fulfillment of the output norm should be taken in the amount 130 % .

To calculate the equipment load factor, it is necessary to determine the labor intensity of the production program, taking into account the current standards for the types of equipment. For Alpha LLC, the labor intensity of the production program is 99,000 standard hours(the number of equipment - 61 units).

The effective working time fund (EFV per piece of equipment was calculated earlier) will be 103 273 h(1693 h × 61 pieces of equipment).

Let's find the equipment load factor for the analyzed enterprise:

K h. vol \u003d 99,000 standard hours / (103,273 h × 1.3) \u003d 99,000 / 134,254.90 \u003d 0,74 .

As the calculations show, the level of equipment loading allows to fulfill the production program for the planned period.

Remarks

1. The calculated load factor of the equipment has a high value, approaching unity. Its value should not exceed one, otherwise it will be necessary to carry out measures to increase the productivity of the equipment and increase the shift ratio. At the same time, a certain reserve should be provided in the degree of equipment utilization in case of unforeseen downtime, changes in technological operations and restructuring of the production process.

2. In the event of fluctuations in the market (growth / decrease in demand) or force majeure circumstances, the enterprise must promptly respond to any changes. To achieve better product quality and improve its competitiveness, you need to monitor the use of production capacity, and for this you need to constantly improve and update the operation of equipment and increase labor productivity (these two factors underlie the work of any manufacturing enterprise).

HOW TO IMPROVE CAPACITY UTILITY

If the planned sales volume is lower than the production volume, the question of how to improve the utilization of production capacity must be addressed.

To improve capacity utilization necessary:

• reduce equipment downtime or replace it with a new one. In the case of a change of equipment, it is worth calculating the economic benefit, since the costs of acquiring new equipment may be higher than the benefits of its implementation;
• increase the number of key production workers who will be able to produce more products (at the same time, labor costs will increase as part of conditionally variable costs);
• increase the productivity of workers by establishing shift schedule work or increase in production with the involvement of a bonus system for the implementation of an increased production plan (in this case, there will be an increase in conditionally variable costs per unit of output);
• improve the skills of key production workers. Ways of implementation: train existing specialists or hire new highly qualified specialists (in both cases, the enterprise will incur additional costs);
• reduce the labor intensity of manufacturing a unit of production. Most often it is achieved by applying the results of scientific and technological progress and re-equipment of production.

To improve the quality and competitiveness of manufactured products, it is necessary to constantly monitor the use of production capacities.

A. N. Dubonosova, Deputy Managing Director for Economics and Finance

Equipment usage indicators.

The degree of equipment use is characterized by special indicators - coefficients:

1) use of the equipment fleet by number;

2) shifts;

3) use of equipment by time;

4) use of equipment by capacity;

5) the use of equipment according to the volume of work performed.

1) Equipment fleet utilization ratio by number - ϶ᴛᴏ the ratio of the number of units of actually operating equipment to the number of units of installed or available equipment as of the date. You can use the average number of equipment.

2) According to the mode of operation, equipment of continuous and intermittent action is distinguished, ĸᴏᴛᴏᴩᴏᴇ during the day can work in different shifts (one, two, etc.).

To analyze the use of intermittent equipment, the shift ratio is calculated, which shows how many shifts each piece of equipment works on average. It is determined by actually working or by all installed equipment.

H st-cm.- the number of actually worked machine-shifts for the period,

H st-days. - the number of actually worked (or installed) machine-days for the period.

The shift coefficient can be calculated from the data of continuous daily monitoring of the time of operation and inactivity of the equipment using the weighted arithmetic mean formula. For example, if on the day of the survey, out of 50 pieces of equipment, 4 units worked in one shift, 30 units in two shifts, 10 units in three shifts, then To see mouth\u003d (4 1 + 30 2 + 10 3) / 50 \u003d 94/50 \u003d 1.88 shifts.

The degree of use of the shift mode is determined by the coefficient of use of the shift mode:

To Spanish see dir . = K see /n, where

n- the maximum number of shifts in the enterprise.

Then, in our example, the shift mode utilization factor will be: 1.88/3 = 0.627, ᴛ.ᴇ. shift mode equipment operation is used by 62.7%.

Factor analysis of the use of equipment can be carried out using the relationship:

To see mouth. about. = To use mouth about. To see work.about.

3) Indicators of the use of equipment over time - coefficients of extensive load. This is the ratio of the time actually worked by the equipment to the calendar, regime or available time fund.

The calendar time fund of a piece of equipment in hours is calculated: the number of calendar days in a year (month, quarter) is multiplied by 24 hours. For example, the calendar fund of equipment time for a year will be equal to: 365 * 24 \u003d 8760 hours.

T f- the actual operating time of the equipment,

T to- calendar fund of time.

The regime fund of time is determined as follows: the number of working days is multiplied by the number of work shifts and by the duration of one shift in hours. For example, provided that there are 260 working days in a year, the regime fund of time for a year will be equal to:

T dir. =260 2 8=4160 hours.

The available time fund is less than the regimen by the amount of scheduled repair time and standby time (in hours).

Extensive load factors are defined in the same way for power and production equipment.

4) Equipment utilization rates by capacity - intensive load factors. This is the ratio of the actual capacity of the equipment to the maximum capacity or planned capacity.

– average actual power,

– effective maximum continuous power.

E f– actually produced or consumed energy.

For production equipment, intensive load factors are ϶ᴛᴏ the number of products produced per unit of machine or actually worked time.

V= q: T f, where

q- the number of products produced of a particular type.

T f– actual equipment time (machine-hours, machine-hours)

5) Indicators of the use of equipment in terms of the volume of work performed - integral load factors. Οʜᴎ characterize the use of equipment both in time and in power at the same time.

To integr. =K ext. K int.ens

For power equipment:

In this case: , where

T to- calendar fund;

You can use another formula:

EXAMPLE: an engine with a maximum continuous power of 200 kW worked 360 hours in June and produced 60 thousand kWh. energy. June has 30 calendar days. Then:

K ext . = 360/(24 30)=0,5 (50%).

K intensity . =60000/(360 200)= 0,833 (83,3 %)

To integr.= 0.5 0.833(41.7%), ᴛ.ᴇ. in general, in all respects, this engine was used in June by 41.7%.

For production equipment, the integral load level is defined as:

W= q:T K, where

T K- calendar fund of equipment time (machine-hours, machine-hours).

test questions

1. What part of the basic production assets does the equipment belong to?

2. What kind of equipment belongs to power equipment, and which to production?

3. Give the main classification of production equipment.

4. Name the composition of the available equipment.

5. How is the total energy capacity of the equipment determined?

6. List the equipment usage indicators.

7. How is the shift ratio for equipment calculated?

8. Name the equipment operating time funds.

9. What is the coefficient of integral use of equipment?

Equipment usage indicators. - concept and types. Classification and features of the category "Indicators of the use of equipment." 2017, 2018.