When calculating use of fixed assets resort to such indicators as capital intensity, capital productivity and a fondovooruzhennost. The last coefficient determines the cost of all fixed assets which fall on one or several production workers.
Instruction
1. Look what indicator you want to find: specifically some shop or all plant in general, on one worker occupied in production or on all workers of this enterprise.
2. Address to accounts department behind data. You will need to learn: number of staff on which you want to calculate a fondovooruzhennost, and the book value of all fixed assets at the time of calculation. If you count fondovooruzhennost coefficient on all enterprise, then take data on all production workers if it is specifically any department or the shop, then ask data on number of the working people only on this site. But be attentive then the book value of OS needs to be taken not all enterprise but only concrete department.
3. The residual cost of business assets can be calculated independently. This calculation is made on the simplified formula: (OC1+OC2-OC3) * the number of months for the entire period. For this purpose divide the cost of OS into the beginning of the current period on the number of months for the necessary period. Designate the received number as OC1. Now for the current period increase the cost of the entered OS on the number of months of their use and divide on the number of months for the necessary period. Designate the turned-out number as OC2. Further for the entire period increase the cost of the left OS on that number of months which remained until the end of the period, and divide into total of months of the entire period. Thus, you received OC3. Now put OC1 and OC2, and from the turned-out sum take away OC3. Increase the received number on the number of months of the entire period.
4. Calculate fondovooruzhennost coefficient by the following formula: FV = SO/CHP, gdeSO-cost of fixed assets; State of emergency-number of all or single production personnel.