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Business Economics - Pokropivny SF

5.4. Efficiency vosproizvodstvai use of fixed assets

Providing the necessary pace of development and improve production efficiency is possible if an intensification of reproduction and improvement of the use of i operating fixed assets of enterprises. These processes, on the one hand, contribute to the continuous maintenance of the required technical level of each company, and on the other - make it possible to increase production without additional investment resources, reduce the cost of products at the expense of the specific depreciation and the cost of production services and management, improve return on assets and profitability.

Performance indicators. The system of indicators that can comprehensively characterize the efficiency of fixed assets, covers two blocks: the first - indicators of the effectiveness of certain types of reproduction, and the totality of the means of labor; second - level indicators of fixed assets as a whole and their individual species (Figure 5.4.). The need for an independent group of indicators of reproduction of labor resources, describing the process of their movement, and the technical condition of the structure, due to the fact that the processes of reproduction significantly and directly affect the degree of efficiency of use applicable to the manufacture of machinery, equipment and other tools.

Fig. 5.4

The current system of performance indicators reproduction of fixed assets in Ukraine requires improving the methodology for calculating some of them, and a more complete coverage of some aspects of the reproduction of labor. For example, the update rate is defined as the ratio of the absolute sum of the fixed assets to their presence at the end of the year, and the disposal ratio - the ratio of volume of disposals of fixed assets to their presence at the beginning of the year. As such, these figures can not be compared. Therefore, the determination of the coefficients of reproduction of fixed assets according to their average annual value should be considered methodologically more correct.

It is also necessary to distinguish between two forms of renewal of fixed assets - extensive and intensive. Extensive update characterizes the rate of increase in the volume of exploited fixed assets. Intensive upgrade involves replacing the existing fixed assets of new and more effective. However, the process of decommissioning of obsolete and worn-out fixed assets can not be equated with an intense renewal of existing labor resources. Real economic turnover covers not only the introduction of new and decommissioning of worn-out fund, the transfer of certain parts from the balance of one enterprise to another balance.

In addition, the system of indicators of efficiency of reproduction of fixed assets useful to include two new Renewal intensity ratio (volume ratio of retirement and putting into operation for a certain period), and optimal disposal rate (the ratio of the actual rate to the normative disposals).

Indicators of the level of efficiency of fixed assets are grouped into separate groups on the basis of generalization and scope of the elements of labor. The economic substance of the majority of them is already clear from the title. Some require explanatory only, namely:

• shift index of equipment - the ratio of the total number of used cars shifts per day to the number of units installed equipment;
• intensity of use of the equipment (production areas) - output per unit of equipment (or the total production area);
• stress intensity factor of equipment - the ratio of the number of manufactured products per unit of time to the technical (passport) the performance of relevant equipment.

Among the indicators of the use of equipment and production areas most widely used in practice is a shift index of equipment. However, the method of calculation, which is now used by companies in any way can not be considered perfect because it does not account for vnutrismennyh loss of working time. In this connection, the shift factor is methodologically correct to calculate, based on the utilization of calendar time the Fund and the maximum shift of the equipment, which is generally equal to three during an eight-hour shift duration. Therefore, with a coefficient of calendar time use the fund, such as 0.6, the shift index of equipment amounted to 1,8 (3,0x0,6).

The direction of the intensification of production. In recent years, the majority of enterprises in different sectors of the economy of Ukraine there is a low level of efficiency of reproduction processes. Odds updates and disposal of machinery and equipment, t. E. The most active part of fixed assets in industry, respectively vary between 5-6 and 2-3% of the total, and economic deterioration rate reaches 50-55% of the total cost. Park the existing production equipment by nearly a third is physically worn out and technologically outdated. This explains the urgency of accelerating and improving the reproduction of fixed assets, increase the technical level of work equipment used. In the current economic conditions should distinguish between these major areas of intensification of reproduction of fixed assets:

• utmost acceleration of development of machine-building complex of Ukraine, the radical reorganization of its structure with a view to the greatest possible satisfaction of the national economic demand for a large range of different types of machines and equipment, the production of new generations of technology and completed (technology-related) systems of machines, development and production of the tools, which are before did not manufactured or imported from other countries;
• concentration of efforts of various branches of science on priority directions of scientific and technological progress, the forced development of primarily high-tech industries, a substantial increase in technical and organizational level and socio-economic efficiency of the enterprises of various branches of the national economy;
• a radical improvement in the organization of work and its economic security to all stages of the reproduction process (design - production - distribution - implementation - operation of new equipment);
• respect for each company's own technical, organizational and economic development strategy; reorientation of investment policy to maximize the technical re-equipment and reconstruction of existing production facilities; a sharp increase in the scope of exemptions from the production of technically obsolete and economically inefficient machinery and equipment, the transition from the practice of a single replacement of worn-out of tools for the systematic updating of the comprehensive technical and technological base of enterprises interconnected links;
• the creation of the country's market economic mechanism that can ensure a constant interest of all parts of production management in the implementation of the most effective processes of reproduction and introduction of scientific and technical and organizational innovations (innovations).

The practical implementation of these major directions of an intensification of reproduction processes requires not only an active engineering and production activities of the enterprises themselves, but also to mobilize more of its own and borrowed funds from abroad. In its entirety, it is only possible if a constant state support, direct involvement of many institutions of a market infrastructure, as well as foreign capital.

Methods for effective use of fixed assets. The main feature of improving the efficient use of capital assets of an enterprise is to increase the volume of production. The number of products manufactured at a given value of the productive apparatus depends, on the one hand, the time of production of machines and equipment for a day, a month or a year, that is, the intensity of their load, and on the other - on the degree of intensity of use of the instruments of labor per unit of time . Also, be sure to act effective incentives to ensure better utilization of fixed assets.

In general systematic pattern to ensure the effective use of fixed assets of the enterprise is shown in Fig. 5.5.

Fig. 5.5. The systematic and consistently implemented best model of fixed assets of the enterprise

Events Fig. 5.5 can be divided into two groups: 1) an increase in extensive load; 2) improving the heavy load.

Thus it is necessary to pay attention to two important points: firstly, if the extensive loading machinery and equipment is limited only by the calendar fund of time, the possibility of raising a heavy load of equipment, its performance is not limited. Secondly, the implementation of measures of extensive areas usually does not require capital costs and improving the intensive use of the production apparatus involves considerable investments; the latter, however, relatively quickly pay for themselves by obtaining a result of the intensification of the additional economic benefit. A significant reserve of increasing the productivity of the manufacturing equipment is the maximum possible reduction in his downtime. In enterprises with discrete production quantity is not used during the day the equipment is often reaches 15-20% of its fleet, and vnutrismennyh downtime constitute 10-15% of the time. It depends primarily on the inconsistency capacity of individual departments and sections; unsatisfactory technical organization of preventive maintenance and repair of equipment; shortage of certain professions; difficulty providing working places materials, electricity, hardware, rigging, lifting and transport means and so. n.

At the enterprises of a number of branches of industry, and above all engineering, extreme sharpness got the problem of increasing the coefficient of shift of the production facilities. In Ukraine, the figure today is unreasonably low and indicates the presence of significant reserves for improving the use of tools. If you bring a real work shifts metalworking equipment to a rational level (1.7-1.8), it would be possible to increase the production of engineering products for more than 30%.

Significant improvement in extensive load of means of labor contributes to a decrease in fleet inoperative equipment, which at the industrial enterprises of Ukraine is very large (tens of thousands of units), as well as the acceleration of the decommissioning of unnecessary and inefficient equipment used and the organization thanks to a full two-shift operation. According to current estimates, the implementation of such measures would increase the return on assets at the enterprises of various industries and the economy at 10-1 5% or more.

Crucial to increase intensive use of capital assets is timely replacement and modernization of worn-out and technically obsolete equipment. In order to maintain a relatively high technical level of production at the enterprises need to be replaced each year 4-6% and 6-8% upgrade the existing fleet of machines, equipment and other tools.

The most important factors ensuring the equipment productivity growth per unit of time, concerns the introduction of new technologies, intensification of production processes. Enterprises of different industries characterized by specific ways of intensification: the use of oxygen-converter method of steel production in the steel industry, high temperatures and catalysts - in the chemical industry; metal forming, precision casting techniques -.. in mechanical engineering, etc. For example, the widespread use of natural gas and oxygen, together with an increase in temperature and pressure blast for blast furnace top provides iron production increase of almost one third.

Significant increase can be achieved by a heavy load of equipment, using advanced forms and methods of organization of production (concentration, specialization, cooperation and combination, the introduction of flexible, in-line and rotary conveyor lines), allowing the use of high-performance automated equipment. As shown by special studies, engineering manufacturing enterprises structurally and technologically homogeneous parts on production lines makes it possible to increase the load on the equipment 20 - 30%.

It is enough to raise significant reserves of extensive and intensive use of fixed assets can be realized with the help of development in a short time project indicators, the commissioning of new production units, lines and equipment. According to a sample survey of several hundred companies of different industries and construction, the average actual period of development of the production facilities is 5-6 years. However, technically and economically feasible calculations show the real possibility of achieving design performance of production facilities in the extractive industries and a half or two years, and manufacturing - in one year or even more.

In a market economy, managing the whole process should provide sufficient economic incentives for the efficient use of fixed assets, total assets of enterprises. An effective system of collective and individual economic incentives at the enterprises of various branches of national economy of Ukraine so far is in the process of formation and development.

The rapid deployment to promote full implementation of the program of denationalization and privatization of property; widespread shareholding enterprises, reform and taxation; construction wage mechanism, depending on the final results of production; more flexible amortization and investment policy; State support for major investment projects, business and foreign trade activities, and others.