It is possible to analyze efficiency of use of fixed assets in production activity of the enterprise, having calculated certain indicators. Among others the capital intensity of fixed assets pays off. The coefficient characterizes the cost of the fixed business assets falling on 1 ruble of cost of products.
It is required to you
- - the balance sheet of the enterprise for the analyzed period;
- - profit and loss report for the same period.
Instruction
1. Calculate the average annual cost of fixed assets as follows. Find the cost of fixed assets for the beginning in the balance sheet and on the end of the year (line 120), put these two figures and divide the received sum into 2. If you count planned capital intensity, then for calculation use data of the business plan of the enterprise or the program of activity.
2. Determine the cost of the products made in a year. For calculation of capital intensity it is possible to use data on annual revenues of the enterprise from the profit and loss report for the analyzed period. Find the cost of the planned production volume in the business plan or the production program of the enterprise.
3. Calculate capital intensity of fixed assets for the analyzed period, having applied the following formula: Fe = With/in, where With - the average annual cost of fixed assets, In - the cost of the finished goods made in a year. Divide the average annual cost of fixed assets into production volume in value terms. The received figure is an indicator of capital intensity of fixed assets of the enterprise.
4. Calculate the planned capital intensity by the same formula, using data of the business plan. Define planned and actual targets for the same period of last year. Analyze the received results.