Equal assets. The formula for calculation. Analysis of the indicator value

There are many different indicators, which assess the detail of enterprises, the financial condition and effectiveness of management of human and other resources. An important area is the scope of economic analysis, which is responsible for determining the level of efficiency of use and the involvement of fixed assets in the production process.

In order to characterize these processes, three indicators are used: capital ratio, return on assets, fund-raising. The formula for calculating the last indicator is given below. Let us dwell in more detail on the fund armament.

The concept and value of the indicator

Fondovooruzhennost is an indicator that helps to determine the degree of provision of all employees with fixed assets of the enterprise.

It has a direct impact on the value of such indicators as the return on assets and the capital ratio, with which it is often confused.

To prevent this from happening, let us examine what these indicators mean.

Do not be confused with capital productivity and capital ratio

Capital productivity refers to the ratio of the value of output to fixed assets of the enterprise, which are calculated as the average annual rate. Thanks to this indicator, you can express how effectively all the fixed assets are involved in the production process.

Capital ratio is an indicator that is calculated to determine the necessary quantity of production assets for the production of a unit or a certain quantity of products.

Fondovooruzhennost. Calculation formula

Those people who believe that the funds-in-arms of fixed assets are different from the fund-raising of labor are wrong. This is a mistaken opinion.

Fund-raising of fixed assets (the calculation formula of which requires the availability of data on fixed assets and the number of employees) is the same indicator as the labor-fund labor. In textbooks there is no distinction between these concepts, and the formulas by which they can be defined are completely identical.

The indicator of the fund-raising is determined by the formula:

• Fv = SSOF: SSF, where
  
  FV - the fund-raising;
  SSOF - the average value of fixed assets over an annual period of time;
  SSH - the average number of employees per year.

The average annual cost of fixed assets and the average number of employees are needed to determine the fund-raising ratio. The formula for calculating this clearly shows. How to calculate them, we will analyze further.

Average annual cost of fixed assets

This is a special indicator that displays the average total cost of the fixed assets of the enterprise. It is used in calculations related to the efficiency of the company's fixed assets.

In order to calculate the necessary cost, you can use the following formula:

• SSOF = OSn + OSV x P1: 12 - OS2 × x2: 12, where
  
  OCN - the total value of fixed assets at the beginning of the period;
  OSV - the cost of those fixed assets that were put into operation during the period;
  OSzyb - the value of fixed assets that were disposed of during the period;
  Ч1 - the number of months in which the new fixed assets were exploited;
  Ч2 - the number of months in which the retired fixed assets were not engaged in production.

Average number of employees

This is one of the indicators that you need to know in order to calculate the assets ratio. The formula for calculating the number is fairly simple, if you understand the definition of the indicator correctly.

Average number of employees is an indicator of the enterprise that displays the average number of employees of the enterprise for a certain period. It can be calculated both for a month, and for a quarter, a year.

It can be calculated as follows:

• The MFR = MF - Rb - Ruch, where
  
  MF - average number of employees for a certain period;
  RB - workers who are on leave for child care, pregnancy, childbirth;
  Roach are employees who are on vacation without paying a salary while studying or entering educational institutions, if such leave is expected by law.

The analysis of the indicator of capital-equipping

The most important thing is not to make hasty conclusions. You already know what the fund-raising ratio is. The formula of calculation is also known to you. All this does not mean that you can correctly interpret the value of the indicator.

Even just knowing the dynamics is not enough. The analysis should be made only in parallel with the calculation of labor productivity. For example, when the ratio of assets increases faster than labor productivity, this indicates that the resources of the enterprise are used irrationally.

This situation can also indicate an increase in managerial staff, which is not forced, as it is not supported by the corresponding growth in fixed assets.

Now you know what the labor-fund labor is (the formula for calculation is given above in the article), and also understand how it is necessary to analyze the values of this indicator.

Do not forget that this indicator is only part of the economic analysis that is necessary to understand the state of affairs of a particular company. Therefore, knowing only the value of the fund-armed assets can not help to draw the right conclusions about the economic activities of any organization.

Similar analyzes are carried out by professional economists working mainly in audit companies. The same pleasure can allow Western corporations, in which experienced professionals from all over the world work.