The capital-labor ratio is one of the coefficients of economic analysis, which shows how many rubles the cost of equipment falls on one worker engaged in production. How can you calculate it?
Instructions
Step 1
Determine what kind of indicator you need: capital-labor ratio of only a single section, or the entire enterprise; it is only production personnel or all employees of the enterprise. Based on this, collect data.
Step 2
Get data in the accounting department of the enterprise on the number of personnel, the capital-labor ratio of which you need to calculate. It can be production personnel: workers, engineers, employees employed in production. It can only be the number of workers. This can only be the number of engineers in a particular department, if you want to calculate their capital-labor ratio. Only then take the value of the fixed assets of this particular department as the value of fixed assets.
Step 3
Obtain data in the accounting department of the enterprise about the book value of fixed assets as of the calculation date. Alternatively, calculate your own residual value of fixed assets for the specified period: Residual value of fixed assets = (Cost of fixed assets at the beginning of the period / number of months in the period + Cost of fixed assets entered during the period * number of months of use / number of months in the period - Cost of fixed assets disposed of during the period * the number of months remaining until the end of the period / the number of months in the period) * the number of months in the period.
Step 4
Insert the obtained data into the formula (1). Make calculations. In economics, both the total capital-labor ratio of the enterprise is calculated, reflecting the ratio of the value of all fixed assets to the entire number of employees of the enterprise, and private indicators of the capital-labor ratio, calculated for a separate production, workshop, site. Capital-to-labor ratio:
FV = CO / CP, (1)
Where
FV - capital-labor ratio;
CO - the cost of fixed assets;
PE - the number of personnel (as a rule, production personnel are taken).
Example: The average number of production personnel in a workshop is 238 people. The residual value of the shop equipment as of the date of calculation is 2,758,694 rubles. Fundraising:
EF = 2758694/238 = 11 591 rubles / person
As you can see, in the Example, to calculate the capital-labor ratio, the residual value of the shop equipment at the date of calculation, provided by the accounting department, was used. The formula indicated above for calculating the residual value of fixed assets in practice is often used by planning departments to calculate the future capital-labor ratio in the presence of data on the expected commissioning and decommissioning of equipment.
