Abstract
Сontent
- Introduction
- 1. The essence of the management costs
- 2. The mechanism of the functions of management control costs
- 3. Methods of analysis of the use of fixed assets
- Findings
- List of sources
Introduction
In conditions of market relations center of economic activity moves to the main link in the economy – the enterprise at this level creates the desired public goods.
One of the most important factors in increasing the volume of production in industrial enterprises is the security of their capital assets in the required quantity and range, a more complete and efficient use. A crucial part of the increase in output in the industry will get from the current capital stock and productive capacity, which is several times the annual input new funds and power.
Objectives analysis – to determine the availability of the company and its basic structural units of the funds and their level of use of generalizing and private figures, to establish the reasons for changes in their level, to calculate the impact of the use of fixed assets in production volume and other indicators, to examine the use of production capacity and equipment to identify reserves of more efficient use of assets.
Fixed assets determine the nature of the material-technical base of the production sector at different stages of its development. Means of labor, which are the most active part of fixed assets, are the material basis of production capacity of the enterprise. Elements of working capital funds form the real substance of the products that are made, create the material conditions for the implementation of technological processes and production equipment, maintenance and transportation of raw materials and finished products.
1. The essence of the management costs
Fixed assets are the most important part of the enterprise and its fixed assets.
From the level of equipment of the enterprise fixed assets and their effective use depends largely on the amount of production obtained now in the outcome [1].
Fixed assets determine the nature of the material-technical base of production areas at different stages of its development, growth and improvement of technical equipment and staff productivity. Tools, there are the most active part of fixed assets, is the material basis of production capacity.
2. The mechanism of the functions of management control costs
Purpose – to investigate the assets of the enterprise and their evaluation in terms of modern economic science. According to a particular purpose and were delivered the following tasks:
- Investigate the assets and their role in the enterprise;
- To analyze the core on vnutryfyrmennom level;
- Find ways to improve the use of fixed assets in the enterprise;
- To formulate conclusions and recommendations on the work done.
Fixed assets – a capital goods used in production for many cycles while retaining its original shape, gradually znoshuyuchys, carry a cost in parts of newly created products. The main assets include land, industrial buildings, machinery, equipment, instruments, tools, ie, all physical production capital of the company [2].
Depending on the functional purpose of (nature of participation in the production process), fixed assets are divided into productive and unproductive.
The main production funds (OPF) - a set of material and material values ??that are in kind for a long time in sphere of material production and lose their value in parts, as wear. To OPF, include the following:
1) building;
2) facilities;
3) transmitting devices;
4) Instruments of all kinds
5) vehicles;
6) equipment, work and power tools and devices;
7) production equipment;
8) household equipment and supplies [3].
According to current accounting procedures do not belong to the OРF and not included within current assets:
1) items that are less than a year, regardless of their cost per unit;
2) items of value below a certain limit set by the relevant authorities, regardless of their term of service;
3) special tools and appliances regardless of their value;
4) separate structures and components, parts and units of machines, equipment and rolling stock intended for construction, repair and complete sets goals that appear in current funds;
5) equipment and machines that appear as finished goods in warehouses manufacturers, supply and marketing organizations as well as equipment that requires installation and dwelt on the balance of capital construction [4].
Improve the structure of fixed assets allows:
- Updating and upgrading of equipment;
- Improving the structure of equipment by increasing the share of advanced types of tools and machines, particularly machines for finishing operations, automatic and semiautomatic machines, universal modular machine tools, automatic lines and machine tools with numerical control;
- Better use of buildings, installation of additional equipment to free areas;
- Correct design of construction projects and high quality of construction plans of enterprises;
- Elimination of superfluous and little-used equipment and installation of equipment that provides a correct proportion between the individual groups [4-5].
3. Methods of analysis of the use of fixed assets
All indices of fixed assets can be grouped into three groups:
- Indicators of extensive use of fixed assets, reflecting the level of use of their time;
- Indicators of intensive use of capital assets, reflecting the level of use for power (performance);
- Indicators integrated use of fixed assets, taking into account the cumulative effect of all factors – both extensive and intensive.
The first (extensive) group of indicators include:
1) the extensive use of equipment;
2) coefficient of variability of the equipment;
3) load factor of equipment;
4) variable rate mode time of the equipment.
1. Koeffitsient extensive use of equipment (Kехt) is determined by the ratio of actual number of hours the equipment to the number of hours of operation under the plan
2. Enterprises should strive to increase the coefficient of variability of the equipment, leading to an increase in output at the same cash funds.
Main directions of increasing variability of the equipment:
- Increasing specialization of jobs, providing growth batch production and loading facilities;
- Increase the rhythm of work;
- Reduction of downtime associated with deficiencies of maintenance jobs of machinists slabs, tool;
- Better organization of repair case, the application of advanced methods of repair;
- Mechanization and automation of basic work, and especially support workers. This will free up labor and put it on heavy support work on the main work in the second and third shift.
3. Koeffitsient loading equipment also describes the use of equipment over time. Set it for the whole fleet, which are mainly manufacturing. Calculated as the ratio of labor producing all products of this type of equipment to the fund since its work. Thus, the load factor of equipment as opposed to the factor takes into account the variability of data on labor-intensive products. In practice, the load factor is usually taken as equal to the size of the coefficient of variability, reduced twice (in two-shift mode) or three times (in three-shift operation).
4. Based on the rate variability of the equipment is calculated and the factor variable treatment time of the equipment. It is determined by dividing made in this period, the coefficient of variability of the equipment installed in the enterprise (in the shop) the duration of the change [6-7].
However, the process of equipment and has the other side. In his day's vnutryzminnyh and downtime is important to know how to effectively use the equipment in his hour of actual load. Equipment can be downloaded fully, to work at idle and at that time did not produce products or working, producing low quality products. In all cases, the counting rate of extensive use of equipment, formally we get good results. However, they are not allow to conclude that the efficient use of capital assets.
The results should be supplemented by calculations of the second group of indicators – intensive use of capital assets, reflecting the level of their use of power (performance). The most important of these is factor intensive use of equipment.
Factor intensive use of equipment is determined by the ratio of the actual performance of the main process equipment to its regulatory performance, that is progressive technically sound performance. To calculate this indicator using the formula:
The third group of indicators of capital assets are integral coefficient of equipment, utilization of production capacity, rates on capital and fondomistkosti products.
Integral ratio of equipment is determined as the product of the coefficient of intensive and extensive use of equipment and comprehensively describes the operation of his time and productivity [8-9].
Findings
When expenditures means the amount of money spent for the purposes of sales and revenue.
1. In analyzing the cost structure of products revealed that the largest share in the cost are items such as "raw materials" and "other expenses". To reduce the cost of the first article to company management can be recommended to buy raw materials from other suppliers, ie to find suppliers who will supply raw materials at lower prices. And to reduce the article "Other costs" to increase output.
2. In applying the tools of operational analysis (the threshold of profitability, financial strength and stock strength influence the operating lever) in the management of expenditures, it was found that first need to distinguish between spending on fixed and variable part. This was the method of least squares, as it is the best.
3. Next were calculated key performance indicators of business analysis.
List of sources
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