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THE ECONOMIC RESEARCHES: THE ANALYSIS OF FIXED ASSETS STRUCTURE IN AGRICULTURE
Abstract
The paper deals with tendencies of structure and movement of fixed assets in the agricultural enterprise. The author presents the results of the economic research of fixed assets and their influence on financial condition of the enterprise. Dynamics of indicators of their effective use is analyzed. The presented recommendations about acceleration of stocks turnover can find practical application in registration and analytical activity of the agricultural enterprise.
Keywords
fixed assets, structure of fixed assets, analysis, updating coefficient, leaving coefficient, efficiency of use of fixed assets
Author
Svetlana Mullinova
PhD in Economics, Associate Professor Accounting Department Kuban State Agricultural University Krasnodar, Russia s.mullinova@mail.ru
The financial condition of the agricultural organization depends in many respects on security and efficiency of use of its resources. In economic activity of the organization, fixed assets of both production, and non-productive appointment are used.
We conducted the economic research of fixed assets structure in the agricultural organization. The agricultural organization investigated by us is one of the largest enterprises on the territory of the Krasnodar Krai. The main activities of the organization are grain and dairy. The main share in cost assessment of fixed assets of the agricultural organization occupy buildings, machines and equipment (table 1). From 2011 to 20136 the size of fixed assets in value terms increased by 17,6% or 106697 thousand rubles. This change was caused by increase of number of machines and equipment, vehicles in their value terms. The increase is connected with rearmament of capacities and replacement of old equipment by the most modern, powerful, modernized one. In 2012 the cost of machines and equipment was 224472 thousand rubles, vehicles - 30488 thousand rubles. It exceeds the corresponding indicators of 2010 for 24,1% and 14,5%. Considerable specific weight in the cost of fixed assets is made by buildings and constructions, their cost for the studied period increased by 11,4% and 4,7% and was 219783 thousand rubles and 89426 thousand rubles correspondingly. Fixed assets of it are 30,9% and 12,6% of a total cost of all main backgrounds that is 1,7% lower than a share of similar indicator in 2010. The indicator of productive cattle Considerably increased (by 38,3% or for 32251 thousand rubles). Generally, it is caused by replacement of low-productive breeds of cows on highly productive and, respectively, more expensive ones.
Table 1. Structure of fixed assets (to the end of the year)
2011. 2012. 2013. 2013 Deviation (+,-) 2013 by 2011.
Fixed assets thousan % to thousan % to thousan % to in % by thousan
d the d the d the 2011 d %
rubles. result rubles. result rubles. result rubles.
Buildings 197261 32,6 219370 32,6 219783 30,9 111,4 22522 - 1,7
Construction
s 85426 14,1 86537 12,8 89426 12,6 104,7 4000 - 1,5
Machines and
equipment 180821 29,9 210707 31,3 224472 31,5 124,1 43651 1,6
Vehicles 26635 4,4 29217 4,3 30488 4,3 114,5 3853 - 0,1
Production
and
economic
stock 5221 0,9 5753 0,8 5557 0,8 106,4 336 - 0,1
Productive
cattle 84141 13,9 97075 14,4 116392 16,4 138,3 32251 2,5
Other types of fixed
assets 25296 4,2 24891 3,8 25380 3,5 100,3 84 - 0,7
Total 604801 100,0 673550 100,0 711498 100,0 117,6 106697 -
Security of agricultural organizations with fixed assets of production and efficiency of their use are important factors, on which results of economic activity, in particular, quality, completeness and timeliness of performance of agricultural works, and, therefore, the volume of production, its prime cost, financial condition of the organization depend. In this regard, the analysis of security of the organization with fixed assets and search of reserves of efficiency increase of their use is of great importance.
Data from table 2 tell that in 2013 the capital security of the agricultural organization increased in comparison with 2011 and 2012 by 24% and 8%. It is also possible to note the increase in a capital security of labor work in relation to 2011 and 2012 by 18% and 12% respectively. It occurs due to security of the agricultural organization with separate types of fixed assets (machines, equipment, etc.). At the expense of increase in power capacities in the agricultural organization such indicators as power security (in 2013 in relation to 2011 by 16%), and power security of labor increased (in the reporting year in comparison with the basic ones by 8,3% and 5,1% respectively).
Table 2. Security with fixed assets and energy resources
Indicator 2011. 2012. 2013. 2013 in % by
2011. 2012.
The average annual cost of fixed assets - total,
thousand rubles. 583669,5 639175,5 692524 118,7 108,3
Power capacities, h.p. 44086 47459 48207 109,3 101,6
Average annual number of workers, persons 1140 1187 1148 100,7 96,7
Area of agricultural grounds, hectare 11452 10944 10937 95,5 99,9
Capital security of the organization, rub. 50,9 58,4 63,3 124,4 108,4
Capital security of labor, rub. 511,9 538,5 603,2 117,8 112,1
Power security of the organization, h.p. 3,8 4,3 4,4 115,8 102,3
Power security of labor, h.p. 38 40 42 110,5 105,0
Data from table 3 testify that some movement of fixed assets, which can be characterized
as simple reproduction is observed. It is due to the increase in cost of fixed assets in 2013 in comparison with 2011 on the end of the year made nearly 20% or 673550 thousand rubles . Such growth of fixed assets testifies that there was a numerous receipt of the new high-quality equipment, vehicles and other types of fixed assets. It is possible to see that the estimated indicator in 2013 really grew by 14,7% or 12770 thousand rubles.
Table 3. Reproduction of fixed assets
Indicator 2011. 2012. 2013. 2013 by 2011, %
Existence of fixed assets at the beginning
of the year, thousand rubles. 562538 604801 673550 119,7
Arrived in a year, thousand rubles. 87151 119125 99921 114,7
Left in a year, thousand rubles. 44888 50376 61973 138,1
Existence of fixed assets at the end of the
year, thousand rubles. 604801 673550 711498 117,6
Depreciation of fixed assets, thousand
rubles:
- the beginning of the year 176552 209108 244526 138,5
- the end of the year 209108 244526 281683 134,7
Coefficients:
- growth - updatings - leaving - wear at the beginning of the year - wear at the end of the year - the validity at the beginning of the year - the validity at the end of the year 1,075 0,144 0,08 0,314 0,346 0,686 0,654 1,114 0,177 0,083 0,345 0,363 0,655 0,637 1,056 0,140 0,092 0,363 0,396 0,637 0,604 X X X x X X x
The coefficient of growth of fixed assets determines growth of fixed assets for this period as a result of updating. In 2012, this indicator was higher (1,114 points).
Coefficients of updating and leaving reflect the degree of intensity of fixed assets turn in the course of production. The calculations show rates of updating considerably exceed rates of leaving that is a positive factor in reproduction of fixed assets.
Coefficients of wear and validity are conditional sizes in a certain degree as norms of depreciation charges do not consider distinctions in the level of reliability and durability of different designs of machines. Wear coefficient (the indicator of loss of technical and operational qualities in connection with their use and impact of climatic conditions) define worn-out of fixed assets. The coefficient of depreciation of fixed assets at the beginning of 2013 in comparison with 2011 and 2012 increased, but not considerably and made 0,363 points. As the result, wear level increased (38,5% and 34,7% respectively). It can be caused by acquisition or receiving fixed assets from other economic entities with wear level more, than on average in the agricultural organization, or use of other method of charge of depreciation.
Data from table 4 draw a conclusion on decrease in efficiency of use of fixed assets in 2013 in comparison with 2011. Decrease of the indicator of capital productivity in 2013 by 6,7% in relation to 2011, and increase of the indicator of capital intensity (0,72 rubles in 2013), testifies to it. It is by 7,5% higher than in 2011. Growth rates of fixed assets advance increase in gross output. For the analyzed period, this indicator increased in comparison with 2011 and 2012 by 11% and 6% respectively.
The total stage of the analysis of fixed assets use is identification and generalization of intra-economic reserves and development of specific proposals on their most effective use. The size of reserves depends on a complex of factors and conditions of production. In each concrete agricultural organization, there are reserves, which promote increase of efficiency of fixed assets use in a certain combination.
Table 4. Efficiency of use of fixed assets
Indicator 2011. 2012. 2013. 2013 in % to
2011. 2012.
Average annual cost of
fixed assets, thousand rubles. 583669,5 639175,5 692524 118,7 108,3
Sales proceeds, thousand rubles. 470098 519039 570393 121,3 109,9
Profit on sales, thousand rubles. 64177 79263 93890 146,3 118,5
Net profit, thousand rubles. 98272 76928 70278 71,5 91,4
Fixed assets received per 100
rubles, rub:
- sales proceeds 80,54 81,21 82,36 102,3 101,4
- profits on realization 10,97 12,41 13,56 123,6 109,3
- net profit 16,83 12,04 10,15 60,3 84,3
Capital productivity, rubles 1,49 1,41 1,39 93,3 98,6
Capital intensity, rubles 0,67 0,71 0,72 107,5 101,4
Profitability of the fixed business
assets, % 16,8 12,1 10,1 x x
The agricultural organization investigated can carry out the following action for more effective use of fixed assets:
1. Commissioning of the unspecified equipment, its replacement and modernization.
2. Increase of work-in-shifts coefficient, which can be reached by application of the optimum schedule of work of the organization including the effective plan of carrying out repair and adjustment work.
3. More intensive use of the equipment.
4. Practical application of complex calculations to increase the reserves of fixed assets effective use.
REFERENCES
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МОДЕЛИРОВАНИЕ ПРОИЗВОДСТВЕННО - ФИНАНСОВЫХ ПРОЦЕССОВ ПРЕДПРИЯТИЯ
В СОВРЕМЕННЫХ УСЛОВИЯХ
Аннотация
Управление современными предприятиями осуществляется как на оперативном, так и на стратегическом уровнях. Поэтому организационно-экономические управленческие решения, определяющие движение ресурсов на оперативном уровне, должны воплощать в жизнь стратегические концепции и установки. Управленческие решения по ресурсам многовариантны: так, нужны согласованные решения по объемам и срокам выпуска, обновлению номенклатуры продукции, поставкам, финансированию и замене технологического оборудования. Следовательно, в современных условиях возникает необходимость оптимизации управленческих решений в отношении системы материальных и кредитно - денежных ресурсов предприятия на организационном уровне по экономическим критериям с учетом ограничений на ресурсы таким образом, чтобы оперативное управление системами ресурсов осуществлялось адекватно стратегическим целям предприятия.
Ключевые слова
имитационное моделирование, производство, экономическое развитие, планирование
Авторы
Николай Владимирович Шумский
кандидат экономических наук доцент кафедры маркетинга и управления предприятием Кубанский государственный технологический университет Краснодар, Россия nikshum@mail.ru
Михаил Борисович Щепакин
доктор экономических наук, декан факультета экономики, управления и бизнеса Кубанский государственный технологический университет nikshum@mail.ru
Анализируя методы и компьютерные технологии моделирования как некоторую философию управления, нетрудно видеть, что принципиальный момент заключается в оптимизационных возможностях имитационных моделей. А именно, достаточно быстрые имитационные расчеты генерируют «условные» варианты процессов при различных управленческих решениях применительно к конкретным прогнозам изменения внешней и внутренней среды. Сравнивая «условные» варианты по критерию оптимальности, отбирается лучший из полученных.
Подобную технологию иногда называют «что-если анализом»: выясняем, «что» прогнозируется, «если» осуществить какую-либо альтернативу управленческих воздействий. Дополняя «что-если анализ» сравнением получаемых результатов и отбором наилучшей альтернативы, получаем концепцию оптимизационного планирования.
Как известно, решение называется оптимальным, если все другие возможные решения не лучше. Возникает вопрос, оптимальны ли решения по схеме оптимизационного планирования? Очевидно, любая оптимизация вообще и оптимизационное планирование в частности не обязательно означает получение оптимального результата, то есть наилучшего из всех возможных. Оптимизация означает всего - лишь улучшение, достигнутое путем сравнения ряда вариантов, не обязательно всех возможных. Действительно, в оптимизационном планировании отбирается вариант, наилучший из всех сгенерированных, но все сгенерированные — не обязательно все возможные.
