The cost of OPF is usually transferred tofinished products for quite a long period. In some cases, it may cover several cycles. In this regard, the organization of accounting is carried out in such a way that both the preservation of the original form and the loss of price over time can be reflected at a time. In this case, as a key indicator is used average annual cost of OPF. The article will look at how it is determined and what indicators are used in this.
general characteristics
In the production of products involved funds(structures, buildings, equipment, etc.), as well as objects of labor (fuel, raw materials, and so on). Together they form production assets. A certain group of means of labor partially or fully retains the natural-material form over many cycles. Their cost is transferred to the finished products as they wear out in the form of depreciation deductions. The specified group is formed by fixed assets of production. They are directly involved in the process of release of goods. Non-productive funds provide the formation of social infrastructure.
Classification
The main production funds include:
- Buildings are architectural objects designed to create working conditions. These include garages, buildings of workshops, warehouses, etc.
- Facilities - objects of engineering and construction type, used for the implementation of the transportation process. This group includes tunnels, bridges, device paths, water supply system, and so on.
- Transfer devices - gas and oil pipelines, transmission lines, etc.
- Equipment and machinery 0 presses, machine tools, generators, engines, etc.
- Measuring devices.
- Computers and other equipment.
- Transportation - locomotives, cars, cranes, loaders, etc.
- Tools and inventory.
Key values
The cost of OPF can be recovery,residual and initial. The latter reflects the cost of obtaining the OS. This value is unchanged. The initial value of the funds that come from the capex of certain companies can be determined by adding up all the costs. These include, among other things, the cost of transportation, the price of equipment and installation, etc. The replacement cost is the cost of purchasing the OS in the current environment. To determine it, the funds are revalued using an indexation or a direct recalculation method based on the current market prices, which are documented. The residual value is equal to the replacement, reduced by the amount of wear. There are also private indicators of OS usage. These include, in particular, the coefficients of intensive, integral, extensive operation of equipment and shift.
Loss of initial properties
The average annual cost of OPF determined taking into account depreciation and amortization.This is due to the fact that with prolonged use of funds in the technological process, they quickly lose their original properties. The degree of wear may be different - it depends on various factors. These include, in particular, the level of exploitation of funds, qualification of personnel, aggressiveness of the environment, etc. These factors affect different indicators. So, to determine the return on assets, an equation is first drawn up, according to which the average annual cost of the OPF is set (formula). The capital-labor ratio and profitability depend on the revenue and the number of employees.
Obsolescence
Он означает обесценивание средств еще до physical loss of properties. Obsolescence can manifest itself in two forms. The first is due to the fact that the production process reduces the cost of funds in those areas in which they are produced. This phenomenon does not lead to losses, as it acts as a result of an increase in savings. The second form of obsolescence occurs due to the appearance of such OPF, which are characterized by high productivity. Another indicator that is taken into account is depreciation (the process of transferring the cost of funds to manufactured products). It is necessary for the formation of a special monetary reserve for the complete renovation of objects.
The average annual cost of OPF: the formula for calculating the balance
To determine the indicator is necessaryuse the data that is present in the turnover balance sheet. They should cover operations not only as a whole for the period, but also separately for each month. How is determined the average annual cost of OPF? Balance formula The following is used:
X = R + (A × M) / 12 - [D (12 - L)] / 12, where:
- R is the initial cost;
- And - a st-st introduced funds;
- M - the number of months of operation entered OPF;
- D - the value of the liquidation value;
- L is the number of months of operation of the retired funds.
Operating systems
As can be seen from the above information, the equation by which the average annual cost of OPF (formula) includes indicators requiringseparate analysis. The first is the initial price of the funds. To do this, take the amount of the balance at the beginning of the reporting period on MF. 01 turnover balance sheet. After that, it is necessary to analyze whether any OS were put into operation during the period. If it was, you need to set a specific month. To do this, look at the revolutions in db sch. 01 and set the value of funds put into action. After that, the number of months in which these operating systems were operated is calculated and multiplied by the cost. Next is determined the average annual cost of OPF. Formula allows you to set the value of funds introduced for use. For this indicator, obtained by multiplying the number of months of use by the initial price of the OS, is divided by 12.
The average annual cost of OPF: the formula for calculating the balance (example)
For example, the OS at the beginning of the period amounted to 3670 thousand rubles. During the year, funds were introduced:
- on March 1 - 70 thousand rubles;
- on the 1st of August - 120 thousand rubles.
Also counted out:
- on February 1 - 10 thousand rubles;
- On the 1st of June - 80 thousand rubles.
Decision:
- X = 3670 + (120 × 5: 12 + 70 × 10: 12) - (80 × 6: 12 + 10 × 11: 12);
- X = 3670 + (50.0 + 58.3) - (40.0 + 9.2) = 3729, 1 thousand rubles.
Retirement
In the analysis, except for the commissionedfunds are determined written off funds. It is necessary to establish in which month they left. For this, the revolutions are analyzed for cd cc. 01. After that, the value of the disposed funds is determined. When the asset is written off during the entire reporting period, the number of months in which they were operated is set. Next, you need to determine the average annual value of the disposed funds. To do this, their price is multiplied by the difference between the total number of months in the entire reporting period and the number of months of operation. The resulting value is divided by 12. As a result, the average annual cost of the OPF will be derived from the enterprise.
Final operations
At the end of the analysis is determined by the totalthe average annual cost of OPF. To do this, you need to add their initial cost at the beginning of the reporting period and the figure for the commissioned funds. The average annual value of fixed assets deducted from the enterprise is subtracted from the obtained value. In general, calculations do not differ in complexity and laboriousness. When calculating the main task is to properly analyze the statements. Accordingly, it should be compiled without errors.
