home Economy lecture notes Ekonomіchny analіz (abstract)

Ekonomіchny analіz (abstract)

5.2. Analіz vikoristannya mainly virobnichih fondіv

5.2.1. Analіz zabezpechenostі pіdpriєmstva fixed assets їh tehnіchnogo rіvnya i will

Zabezpechenіst pіdpriєmstva fixed assets in neobhіdnіy kіlkostі that an assortment, stupіn їh vikoristannya Yea one іz virіshalnih chinnikіv pіdvischennya efektivnostі virobnitstva.

Tse power vivchєtsya for danimi zvіtnostі have yakіy vіdobrazhaєtsya in zgrupovanomu viglyadі nayavnіst fondіv, їh ruh, in addition to the introduction of chislі dіyu for analіzovany perіod. In hodі analіzu porіvnyuyut factuality nayavnіst mainly fondіv on pіdpriєmstvі s planned require them.

Tacke porіvnyannya held in tsіlomu not deprivation, and th schodo okremih group mainly fondіv. W metoyu analіzu osnovnі Fondi mozhut grupuvatisya for rіznimi acquaint themselves:

1) for priznachennyam that galuzevoyu prinalezhnіstyu: Promyslova-virobnichі Fondi, Fondi virobnichі іnshih Galuzo, nevirobnichі funds;

2) the nature of uchastі in virobnichomu protsesі: active i Passive Chastina mainly fondіv;

3) for materіalnim warehouse: budіvlі, sporudi, peredavalnі pristroї, machines that ustatkuvannya, transportnі zasobi that INSHI osnovnі funds;

4) standards for amortizatsії: osnovnі Fund 1, 2, 3 group (s zgіdno zakonodavstvom about opodatkuvannya pributku of companies).

In hodі analіzu rozrahovuyut pitomu okremih breaking bar groups mainly have fondіv їh zagalnomu obsyazі that vіdstezhuyut її dinamіku. Oskіlki virіshalny vpliv on potuzhnіst pіdpriєmstva spravlyayut robochі MACHINES i virobniche obladnannya, then the Same qiu Chastain rekomenduєtsya vidіlyati at analіzі Change log at the main skladі fondіv.

Rozrahovuyutsya pokazniki fondoozbroєnostі that tehnіchnoї ozbroєnostі pratsі. Pokaznik zagalnoї fondoozbroєnostі pratsі viznachaєtsya yak vіdnoshennya serednorіchnoї vartostі Promyslova-virobnichih fondіv to seredno-spiskovoї chiselnostі robіtnikіv in naychiselnіshu zmіnu. Rіven tehnіchnoї ozbroєnostі viznachaєtsya vіdnoshennyam vartostі virobnichogo obladnannya to serednospiskovoї kіlkostі robіtnikіv in naychiselnіshu zmіnu. Analіzuyutsya Tempi zrostannya Tsikh pokaznikіv.

Proanalіzuvavshi nayavnіst mainly fondіv that zabezpechenіst them pіdpriєmstva, slіd zvernuti Especially uwagi on їh tehnіchny camp. Pokaznikom tehnіchnogo will mainly fondіv Perche for all Je stupіn їhnogo instal lment. Vіn viznachaєtsya yak vіdnoshennya rozmіru to instal lment pervinnoї vartostі mainly fondіv. Tsey pokaznik rozrahovuyut yak in tsіlomu vsіma for funds, so i for їh warehouses Chastain on the cob i kіnets analіzovanogo perіodu. Otrimanі yogo porіvnyuyutsya values. Analіzuєtsya takozh oberneny pokaznik - koefіtsієnt pridatnostі mainly fondіv. Yogo rozrahovuyut yak vіdnoshennya zalishkovoї vartostі to pervinnoї vartostі fondіv.

Obchislyuyutsya takozh koefіtsієnti do updates that vibuttya mainly fondіv. Pong odnochasno harakterizuyut zmіnu tehnіchnogo that will ruh fondіv. Koefіtsієnt do updates - tse vіdnoshennya fondіv scho nadіyshli for analіzovany perіod to їh nayavnostі on kіnets perіodu. Koefіtsієnt vibuttya - tse vіdnoshennya vartostі vibulih for analіzovany perіod mainly fondіv to їh vartostі perіodu on the cob. Nazvanі koefіtsієnti analіzuyut in dinamіtsі.

On tehnіchny stanosnovnih fondіv uniquely vplivaєvikonannya planіv kapіtalnogo i-line repair.

Dwellers viznachiti vikonannya plan schodo obsyagіv kapіtalnogo repair neobhіdno zіstaviti vartіst factuality vikonanogo kapіtalnogo repair s planned sumoyu vitrat for repairs. Tacke Well zіstavlennya neobhіdno i spend in kіlkіsnomu vimіrі (for kіlkіstyu vіdremontovanih ob'єktіv).

Tehnіchny mill mainly fondіv deposits takozh i od termіnіv їh service. Tom in hodі analіzu neobhіdno nayavne on kіnets perіodu obladnannya zgrupuvati for trivalіstyu yogo ekspluatatsії on pіdpriєmstvі for danimi tehnіchnih pasportіv. For tsієyu Find our osnovnі Fondi podіlyayut on obladnannya s trivalіstyu ekspluatatsії rokіv to 5, 5 to od 10 od 10 20 20 i bіlshe rokіv.

For otsіnki tehnіchnogo rіvnya mainly fondіv viznachaєtsya takozh Pete Wagga Progressive obladnannya (in addition chislі automaticity) in zagalnіy yogo kіlkostі that vartostі. Її dinamіka prostezhuєtsya protyagom number perіodіv.