In the economic analysis of activity of the enterprise use the calculations of coefficients characterizing production efficiency. So, for example, for assessment of load of the equipment the coefficient of its use pays off.
Instruction
1. Choose for the analysis of efficiency of use the main means (or their group) and assessment parameters. Use of machines of the shop can be estimated on time of their work or on volume of the developed products, use of trucks - by the number of ton-kilometers of the transported cargo, etc. Let's assume, it is necessary to calculate efficiency of the equipment of the weaver's shop in a month on time of their work. In the shop ten machines, personnel work in two changes for twelve hours.
2. Define planned fund of working hours for the analyzed period taking into account the set operating mode. For its calculation it is possible to use the production sheet calendar if the enterprise works on five-day working week. If on production changes are established, then the planned fund of working hours pays off, proceeding from the approved schedules of working in shifts. Planned loading of one machine on time for a month will be equal in this example: 30 days for 24 hours = 720 hours.
3. Define number of hours of the actual operation of weaving looms in the shop for the period. For this purpose you will need data of sheets of accounting of working hours. Find total of the hours worked personnel of the shop. Let in a month the workers of the weaver's shop fulfilled 6,800 man-hours that corresponds to the actual operating time of machines.
4. Calculate efficiency of the equipment of the weaver's shop by a formula - Ki = (Fr / C) / Fp where: Fr - the actual number of hours worked all machines, hour, With - the number of machines in the shop, piece, Fp - planned fund of working hours, hour. The efficiency of the equipment will be equal in this example: 6 800/10/720 = 0.94. Therefore, machines of the weaver's shop in a month were used for 94%. Other 6% are its idle times. Similarly, it is possible to calculate efficiency of any main means (or their groups) for the period interesting you.