Fixed production assets are the value of fixed assets on the balance sheet of an enterprise in monetary terms. To analyze the efficiency of using the fixed assets of the enterprise, the average annual cost of fixed assets is calculated.
It is necessary
- - the formula for calculating the average annual cost of fixed assets - Фср = Фп (б) + (Фвв * ЧМ) / 12 - [Фл (12 - М)] / 12, rub. Where:
- Fsr - the average annual cost of fixed assets;
- Фп (б) - the initial (book) cost of fixed assets at the beginning of the year;
- Фвв - the cost of the funds introduced;
- FM - the number of months of functioning of the introduced fixed assets;
- Fl - liquidation value;
- M is the number of months of functioning of the retired fixed assets.
- - data of the balance sheet for account 01 "Fixed assets" for the year and for each month of the year.
Instructions
Step 1
Determine the initial book value of fixed assets at the beginning of the year by taking the amount of the balance at the beginning of the period in the balance sheet for account 01.
Step 2
Analyze whether any fixed assets were brought into use during the billing period and in what month. To do this, look at the turnovers on the debit of account 01 and determine the value of the fixed assets put into operation. Count the number of months of operation of these fixed assets in the calculated period.
Step 3
Multiply the value of the fixed assets put into operation by the number of months of operation in the billing period. By dividing this number by 12, you get the average annual value of the fixed assets put into operation.
Step 4
Analyze whether fixed assets were written off from the balance sheet during the year and in what month. To do this, look at the turnovers on the account 01 credit and determine the value of the retired fixed assets. If during the year there was a retirement of fixed assets, then count the number of months of operation of these fixed assets in the calculated period.
Step 5
Multiply the value of retired fixed assets by the difference between the number of months in a year and the number of months in operation of the retired fixed assets. By dividing this number by 12, you get the average annual value of the fixed assets disposed of.
Step 6
Calculate the average annual cost of fixed assets. To do this, add the initial book value of fixed assets at the beginning of the year and the average annual value of fixed assets put into operation, and subtract the average value of retired fixed assets from the resulting amount.
