The ratio of intensive use of fixed assets shows. Indicators of the use of machinery and equipment. The formula for calculating the coefficient of extensive use
The use of machinery and equipment - the active part of the OF - is characterized by a system of indicators. All available equipment at mechanical engineering enterprises can be divided into two categories: available and installed.
TO available equipment includes all machines and machines that are on the balance sheet of the enterprise, regardless of whether they are working or inactive, are in stock or in installation. TO installed equipment include machines and machines put into operation and installed, as well as removed from the foundation for repair.
The installed equipment is divided into four groups: running equipment; equipment that is in scheduled repair and in the process of modernization; standby equipment and idle equipment.
Improvement in the use of OF can be carried out in two directions:
· intensive if the quantity (volume) of products produced per unit of productive time increases, or the time spent productively per unit of output decreases;
· extensive, if the time of use of OF increases.
The possibilities of intensive use are, in principle, unlimited, while extensive use is limited by calendar time.
The use of working machines and equipment is characterized by indicators of extensive, intensive and integral loading of equipment.
Extensive use of equipmentcharacterized by the duration of the operation of machinery and equipment: the longer the planned or actual time of their operation, the higher the extensive use.
This group of indicators includes: coefficient of extensive use of equipment, coefficient of shift work of equipment, coefficient of equipment load, coefficient of use of a shift mode of equipment operation time.
Equipment extensive use ratio:
where T f– actual operating time of the equipment, h;
F dir. – regime fund of equipment operation, h.
Shift ratio:
where MS I, MS II, MS III- the number of machine-shifts of equipment operation, respectively, in one, two, three shifts;
N set- number of operating equipment.
The company should strive to increase K cm, which leads to an increase in output with the same cash funds.
For increase K cm necessary:
1) increase the level of specialization of jobs, which will ensure the growth of serial production and the loading of equipment;
2) increase the rhythm of work;
3) reduce equipment downtime;
4) improve the organization of the repair business;
5) to mechanize and automate the main and especially auxiliary jobs, which will free up labor force and transfer it from heavy auxiliary jobs to the main work in the second and third shifts.
Equipment load factor installed for the entire fleet of machines included in the main production:
where SE - the machine-tool intensity of the program (the labor intensity of manufacturing all products on this equipment).
On practice K s \u003d K cm(with one shift); K s \u003d K cm / 2- with two shift operation; K s \u003d K cm / 3- Three shift operation.
The coefficient of use of the shift mode of the operating time of the equipment:
where Etc- shift duration, hours
Intensive usecharacterized by the volume of equipment output per unit of time (year, quarter, month, day, etc.): the greater the output of suitable products per unit of time, the higher its intensity.
Equipment intensive utilization rate:
where P f- the actual performance of machinery and equipment;
P in- possible productivity of machines and equipment (determined by passport data).
Integral coefficientuse of production machines and equipment:
K int \u003d K e · K and.
For a piece of equipment: K int \u003d K s / K cm;
for the entire fleet of equipment: K int \u003d K s / K r.
The result of a better use of OF is, first of all, an increase in the volume of production. Therefore, a generalizing indicator of the effectiveness of the OF is the indicator return on assets (FO ):
where V- the volume of commodity, gross or sold products, rub.;
F avg.– average annual cost of OPF, rub.
Change in return on assets (ΔFO cm) due to a change in the shift ratio in reporting period() compared to the basic () is determined by the formula:
where FD bases - return on assets for the base period.
The change in the volume of production at the enterprise (ΔV) depends on:
1) the average annual cost of fixed assets
2) the level of capital productivity
Increasing the return on assets is the most important task during the country's transition to a market economy. Factors in the growth of capital productivity are: an increase in the productivity of equipment, an increase in K cm, an improvement in the use of time and capacities, the replacement of manual labor by machines, and the acceleration of the development of newly commissioned capacities.
The average annual cost is calculated in two ways:
where F n.g. - cost of OPF at the beginning of the year;
F vv, F vyb- the value of the OPF, respectively, introduced and retired during the year, rub.;
t in, t select- the number of full months from the date of entry (withdrawal).
where Ф i- the changed cost of the OPF;
t i- the number of full months during which the cost of Ф i remained unchanged;
F c.g.- cost of OPF at the end of the year.
The level of provision of employees with fixed assets is determined index of capital-labor ratio (FV) . It shows how much the cost of fixed assets falls on each employee, and is calculated by the formula:
where H PPP - the number of industrial and production personnel at the enterprise.
Capital intensity of products- the reciprocal of return on assets, it shows the share of the cost of fixed assets attributable to each ruble marketable products. If the return on assets should tend to increase, then the capital intensity should tend to decrease.
An indicator of the efficiency of the production of OPF is also the indicator profitability:
where P - balance sheet profit, rub.
A general indicator of the effectiveness of the use of fixed assets is the percentage of the increase in labor productivity (ΔPT) to the increase in the capital-labor ratio:
This ratio shows how many percent of the increase in labor productivity is accounted for by 1% of the increase in the capital-labor ratio. The use of fixed assets in an enterprise can be considered effective if 1% of the increase in the capital-labor ratio accounts for at least 1% of the increase in labor productivity.
Equipment that is under scheduled maintenance or modernization is idle. Normal operation of machines, proper care of them, carrying out preventive measures. All this contributes to an increase in overhaul periods, and consequently, an increase in capital productivity. The planned time spent on major repairs is 3-12% of the annual regime fund of time, and all-day equipment downtime for this reason is 4.8%.
Backup equipment has a designated purpose and is provided for at crucial production sites where backups are needed in case of failure of individual machines in the overall technological chain. In mechanized and automated flows, reserve equipment is 5-7%; in the main production of the machine-building industry - 2.1%. A special place in production is occupied by equipment located on conservation. This group of special purpose equipment is put into operation only in special cases.
The group of non-working equipment includes and simple equipment, as a rule, extra equipment that is unnecessary for the enterprise to perform production program, as well as idle due to organizational and technical problems in production or lack of labor.
A generalizing indicator characterizing the use of fixed assets in an enterprise is the return on assets index. The rate of return on assets (F o) is calculated by the formula
where V is the cost of products produced during the year in kind or value terms;
F is the average annual cost of OPF.
If we divide the numerator and denominator of this formula by the average headcount, we get
where PT - labor productivity (production) at the enterprise;
W - capital-labor ratio.
This formula can be used for a more detailed analysis of the level of use of fixed assets. It shows the relationship between output and capital-labor ratio. The ideal option is considered to be the option when the output at the enterprise grows at a faster pace than the capital-labor ratio, since in this case the maximum production efficiency is achieved.
The reverse indicator of return on assets is the capital intensity of production.
The system of interrelated indicators that directly characterize the level of use of the active part of the fixed assets and production capacities, as well as revealing the reserves for a possible improvement in their use, include:
extensive use factor(K e), which characterizes the level of use of the active part of the BPF in time:
where Tf is the actual operating time of machines and equipment
Frezh, - the regime fund of the operating time of machines and equipment;
intensive use factor(Ki), which characterizes the level of use of machinery and equipment by capacity:
where Pf is the actual productivity of machines and equipment;
Pv - possible productivity of machines and equipment;
integral coefficient(Kint), which characterizes the level of use of machinery and equipment both in time and in terms of power and is determined by the formula
Among the most important indicators characterizing the level of use of the BPF over time is shift ratio(K cm). It can be determined by the formula
where MS I - the number of machine-shifts of equipment operation in only one shift;
MS II - the number of machine-shifts of equipment operation in two shifts;
MC III - the number of machine-shifts of equipment operation in three shifts;
N mouth - the number of installed equipment.
Example. At the plant, 10 machines worked in one shift, 20 machines worked in two shifts, 35 machines worked in three shifts, and 3 machines did not work at all. It is necessary to determine the shift ratio of installed and operating equipment.
Determine the shift ratio of the installed equipment:
Determine the shift ratio of operating equipment:
The shift ratio of operating equipment can also be defined as the ratio of the number of machine shifts worked in all shifts to the number of machine shifts worked in the largest shift. In our example, the largest number of machine shifts was worked out in the first shift - 65 (10 + 20 + 35).
A system of indicators is used to assess the level of use of fixed production assets.
I. General indicators of OS usage:
1. return on assets- indicator of output per one ruble of the average annual cost of fixed production assets:
where F o - capital productivity;
TP - the volume of marketable products, rub.;
F s.g - the average annual cost of fixed assets, rub.
2. capital intensity is the reciprocal of capital productivity. It shows the share of the cost of fixed production assets attributable to each ruble of output:
where F e - capital intensity.
The return on assets should tend to increase, and the capital intensity should tend to decrease.
3. capital-labor ratio shows the cost of OPF per employee:
where F в - capital-labor ratio, rub./person;
H PPP - the average number of PPP for the year.
4. Technical equipment of labor(F v.tech):
where F act is the average annual cost of the active part of the BPF.
5.Profitability of fixed assets (fundamental profitability) shows the share of profit attributable to the ruble of the cost of the OS:
where P - profit (balance sheet or net).
6. The criterion for the effectiveness of the use of the BPF in the enterprise(E ef). Shows how many percent of the increase in labor productivity is accounted for by 1% of the increase in capital-labor ratio:
where DPT is the growth rate of labor productivity for the period, %;
DF в – growth rate of capital-labor ratio for the period, %.
II. The movement of fixed assets is characterized by the following indicators:
1. The coefficient of receipt (input) K in:
2. Renewal coefficient K about:
This indicator characterizes the degree of technical progress of the OF for a certain period.
3. Retirement rate K vyb:
4. Liquidation coefficient K l:
5. Growth coefficient K pr:
6. Replacement coefficient K deputy:
7. Coefficient of expansion of the fleet of machinery and equipment K ext:
K ext \u003d 1 - K deputy.
III. The technical condition of the OPF is characterized by indicators:
1. Serviceability coefficient (Ke):
2. Wear coefficient (K and):
K r + K u = 1.
IV. The use of equipment is characterized by indicators:
1. Extensive equipment utilization ratio is determined by the ratio of the actual number of hours of operation of the equipment to the number of hours of its operation according to the plan:
where Ф f is the time actually worked by the equipment, hours;
Ф eff - planned effective equipment time fund for the same period, h.
2. Equipment intensive utilization rate is determined by the ratio of the actual performance of the equipment to its technical (passport) performance:
where В f - the actual volume of output for the period, rub.;
In pl - the established output (production) for the same period, rub.
3. The coefficient of integral use of equipment is equal to the product of the coefficients of intensive and extensive use of equipment and comprehensively characterizes its operation in terms of time and productivity:
K int = K e * K and .
4. Equipment shift factor- the ratio of the total number of worked machine shifts to the number of installed equipment:
where t s is the number of worked machine-shifts;
N is the total number of equipment;
MS 1, 2, 3 - the number of machine-shifts of equipment operation in only one shift; in two shifts; in three shifts.
5. Equipment load factor- the ratio of the shift ratio of work to the planned shift of equipment (K pl):
The main directions for improving the use of OF and production capacities:
Reducing equipment downtime and increasing the coefficient of its shift;
Replacement and modernization of worn out and obsolete equipment;
Implementation latest technology and intensification of production processes;
Rapid development of newly commissioned capacities;
Motivation for the effective use of fixed assets and production capacities.
124. Production resources of the enterprise: material, labor and indicators of their use.
The production resources of the enterprise include: fixed assets, working capital, as well as the labor resources of the enterprise.
Fixed assets- this is a set of production, material values that operate in the production process during long period time, while maintaining a natural-material form throughout the entire period, and transfer their value to products in parts as they wear out in the form of depreciation.
PF includes: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer technology, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, other fixed assets.
Depending on the degree of participation of OF in the production process, they are classified :
· Production fixed assets directly or indirectly involved in the production of material values;
· OF for non-production purposes(social facilities - hospitals, schools, sanatoriums, etc.);
According to their participation in the production process, OFs are subdivided :
· active- directly involved in the process of production of goods, works or services (machines, equipment, computers, vehicles, etc.);
· passive- do not take a direct part in the production process, but create the necessary conditions for its implementation (buildings, structures, etc.);
The main indicators of the efficiency of the use of fixed assets can be combined into 4 groups:
Indicators of extensive use of OFs, reflecting the level of their use over time; Indicators of intensive use of OF, reflecting the level of use in terms of capacity (productivity); Indicators of the integral use of OF, taking into account the combined effect of all of the above factors; Generalizing indicators of the use of fixed assets, characterizing various aspects of the use (state) of fixed assets in the whole enterprise.
TO first group relate:
* coefficient of extensive use equipment(), which is defined as the ratio of the actual number of hours of operation of the equipment (), to the number of hours of operation according to the norm ():
Turnover rate working capital - an indicator of the intensity of the use of working capital, is determined using the following interrelated indicators:
1. Duration of one revolution in days(O) is determined by the formula
or 
where - balances of working capital (average annual or at the end of the period), rubles;
T - the volume of marketable products (at cost or in prices), rubles;
D - the number of days in the reporting period.
2. Turnover ratio() shows the number of turnovers made by working capital for the year (half year, quarter), and is determined by the formula
3. Working capital utilization factor () - the reciprocal of the turnover ratio. It characterizes the amount of working capital per unit of products sold.
The degree of use of working capital can be judged by return on working capital (From), which is defined as the ratio of profit from sales (P) to working capital balances ():
Human Resources- the main productive force of society, including the able-bodied part of the population, which has the physical and intellectual capabilities for the production of goods and services.
The difference between labor resources and other types of resources is that each employee may refuse the conditions offered to the mind and demand a change in working conditions, retraining, quit of their own free will.
The concept of "labor resources of an enterprise" characterizes its potential workforce, "staff" - the entire staff of permanent and temporary employees, skilled and unskilled workers. Under the "cadres" is understood the main (full-time, permanent), as a rule, qualified staff.
Quantitative characteristic labor resources is determined by the payroll, attendance and average payroll number of employees. Qualitative characteristic labor resources is determined by the degree of professional and qualification suitability of its employees to fulfill the goals of the enterprise and the work performed by it.
Indicators of the use of labor resources:
Labor productivity- characterizes the efficiency, effectiveness of labor costs and is determined by the number of products produced per unit of working time, or labor costs per unit of output or work performed.
The main indicators of labor productivity at the enterprise level are indicators of production (B) and labor intensity (Tr) of products, between which there is an inversely proportional relationship.
Working out(B) - this is the amount of production produced per unit of working time or per one average employee for a certain period of time (hour, shift, month, quarter, year). It is calculated as the ratio of the volume of manufactured products (OP) to the cost of working time for the production of these products (T) or to the average number of employees or workers (H):
Similarly, the hourly and daily output per worker is determined. The volume of manufactured products can be expressed in physical, cost and labor units of measurement.
Labor intensity(Tr) - represents the cost of living labor for the production of a unit of output. It establishes a direct relationship between the volume of production and labor costs.
where, OP is the volume of manufactured products in physical terms
T - the time spent on the production of all products, standard hours, man-hours.
There are technological labor intensity, labor intensity of production maintenance, production labor intensity, labor intensity of production management and total labor intensity.
2. The ratio of intensive use of equipment
K and \u003d Q f / Q p,
where Q f - the actual performance of the equipment per unit of working time; Q p - possible performance (maximum possible or design).
This indicator gives an idea of the actual product removal with this equipment, depending on its potential.
Specificity production processes in the oil and gas industry and the significant dependence of their results on natural factors makes it difficult to determine this indicator.
So, drilling rigs do not have an installed rated power. They are classified by load capacity, although this figure does not reflect their main production purpose. It is difficult to calculate the average annual capacity of drilling rigs, since their productivity is determined by complex natural factors (drilling depth, hardness and drillability of rocks, etc.). Therefore, with a certain degree of assumption, the degree of intensive use of drilling rigs can be estimated by the ratio of the actual volume of penetration to the maximum possible at the average technical drilling speed achieved in similar wells. This will determine the actual use of drilling equipment in comparison with the possible results under the condition of its productive use only. Therefore, the coefficient of intensive use of drilling equipment is determined as follows:
K and b \u003d v k / v t,
where v to - commercial drilling speed; v t - technical drilling speed.
The intensity of the use of wells is characterized by their flow rates. With the depletion of fields with a gradual drop in reservoir pressures, well flow rates are reduced.
Under the condition of improving the operating modes of the equipment or its modernization, the intensive use coefficient can be more than 1.
3. The total efficiency of the use of fixed assets - extensive and intensive - is usually estimated by the integral coefficient
K i \u003d K e * K and
Ways to improve the use of fixed assets
The main ways to improve the use of fixed assets in the oil and gas industry are as follows:
1. Extensive path. The reserves for increasing the operating time of equipment in all industries are quite large. For example, in drilling, the equipment is engaged directly in the process of rock destruction, i.e. in the main production process, only 14-15% of the total calendar time of well construction. The rest of the time the equipment is occupied with other types of work, or is not in the production process at all. About 50-60% of the time, the equipment on the farm does not work at all, because it is in the process of installation, dismantling, relocation, repair, conservation, reserve, waiting for repairs, etc. Therefore, the specific gravity of the time of his participation in the drilling of wells is even less.
In addition, only about 60-70% of the drilling equipment's calendar time falls on the share of productive time, and the rest is spent unproductively: on the elimination of accidents and complications, organizational downtime due to inconsistencies in the work of individual production links, and repair work. Improved utilization of the work time balance will make it possible to obtain a significantly greater volume of penetration with the same fleet of installations.
One of the reserves for improving the extensive use of equipment is an increase in the overhaul period of its operation.
In oil and gas production, an increase in the operating time of wells can be achieved, firstly, by accelerated commissioning of idle wells; secondly, the elimination of accidents and downtime for the existing well stock; thirdly, the acceleration of repair work, especially the current underground repair. At the same time, the automation of oil and gas production and the mechanization of repair work are of great importance.
Downtime in the oil refining industry (in % of calendar time) technological installations on average they are in: primary distillation - 8.5; thermal cracking - 20; catalytic cracking - 17.3; hydrotreating - 21.8, etc. Most of the downtime is associated with the repair of technological installations and is inevitable, but downtime also occurs for organizational reasons: lack of raw materials, capacities, electricity, etc. An analysis of the causes of accidents showed that most often they occur due to violations of the technological regime, operating rules, or due to defective equipment supplied by the manufacturer.
A significant increase in the operating time of installations can be achieved as a result of lengthening the overhaul period. Most often, technological installations are stopped for repairs due to corrosion of equipment and pipelines under the influence of salts and sulfur compounds contained in the raw materials or due to the formation of coke in tube furnaces and other devices. the quality of the material and coatings, non-compliance with the technological regime, the lack of some automation tools.
Therefore, by improving the degree of preparation of raw materials, supplying them strictly in accordance with intershop standards, improving the quality of repairs and materials, it is possible to lengthen the overhaul periods.
An increase in the duration of operation of installations can also be achieved by reducing their downtime during scheduled preventive repairs. The duration of downtime of installations during repairs depends on the turnaround time, organization and mechanization of repair work. Although most plants withstand normative terms repairs, the latter can be reduced by applying network repair schedules, further centralization, increasing the level of mechanization of work, improving labor cooperation (creating integrated repair teams instead of specialized ones), improving the wage system, carefully observing the rules of operation, technological regime, revisions and repairs technological equipment.
2. Intensive way. It leads to obtaining on the same equipment a larger volume of production per unit of time due to a more complete use of its capacities.
An example of the intensive use of fixed assets is the operation of drilling equipment in forced modes, since a greater volume of penetration is achieved in the same period of time. The intensive way of improving the use of fixed assets is more effective than the extensive one, since in order to maximize the use of equipment capacity, it is necessary to modernize it, constantly improve it and develop new, more productive designs.
A more intensive use of drilling equipment is achieved by the use of progressive drilling equipment and technology, the integrated use of technical means that meet geological requirements.
In oil and gas production, an increase in well productivity is achieved by using new methods of influencing the reservoir and the bottomhole zone, improving the methods of operation and equipment for oil and gas production, maintaining optimal technological modes of field development, simultaneous operation of two or more reservoirs by one well, reducing oil losses and gas during extraction and transportation.
In the oil refining and petrochemical industries, this is due to an increase in the daily productivity of plants. Experience shows that an increase in the daily productivity of plants is achieved annually as a result of improving the technological regime, improving the quality of raw materials and the rhythm of their supplies, improving automation schemes, etc. However, an analysis of the operation of technological plants showed insufficient stability of this process. The coefficient of variation of the daily output of many plants ranges from 8 to 15%.
Such a situation can arise when there is a violation of the rhythm of the supply of raw materials, a deviation of its quality from the norms, a violation of intra-factory proportionality in the capacities of technological installations connected in series by a technological scheme. The elimination of these shortcomings can ensure the use of equipment.
Of great importance for improving the intensive use of technological installations is the correct determination of the capabilities of the equipment.
3. Technical re-equipment and reconstruction of enterprises and individual technological installations. The technical re-equipment of existing enterprises is aimed at raising the technical level of individual production sites and technological installations. It means implementation new technology and technology, mechanization and automation of production processes, modernization and replacement of obsolete, worn-out equipment with new, more productive ones. Reconstruction is a partial re-equipment of production and replacement of obsolete and worn-out equipment. The main result of technical re-equipment and reconstruction is an increase in the technical level of production both in the main and in auxiliary industries. An increase in the technical level of production contributes to an increase in the quality of products in the total output, an increase in the yield of target products, an increase in capital productivity and labor productivity, and a reduction in production costs.
Thus, as a result of the reconstruction of catalytic cracking units, an increase in the output of the target product by 20%, a reduction in the cost of production by 16% was ensured.
The practice of enterprises shows that during the operation of technological installations, narrow places: part of the equipment has less power than all the others, similar disproportions arise between the main and ancillary-auxiliary production.
Technical re-equipment and reconstruction make it possible to eliminate the disproportions in power that sometimes arise certain types equipment or main and ancillary-auxiliary production.
Technical re-equipment and reconstruction were the main directions of development of the industry (80% of the funds created were introduced at existing enterprises). This made it possible to significantly improve the structure of production, ensuring faster growth in output (high-octane gasolines, lubricating oils with additives, etc.). Ultimately, the material consumption of products was reduced by 2.6%, and labor productivity increased by 18.4%.
4. Increasing the selection of target products from raw materials. Oil refining and petrochemistry are among the complex industries. The production capacity of technological installations is determined, as a rule, by the volume of processed raw materials. However, the purpose of technological installations is the production of target products. The latter depends on the quantity and degree of use of raw materials. Therefore, increasing the selection of target products from the potential content will ensure the growth of products at the same production facilities and, consequently, the return on capital will increase.
5. Enlargement of capacities, combination of technological processes, centralization of repair work, as well as centralization of other objects of ancillary and auxiliary facilities - all this can be ensured when designing new plants and technological installations.
Currently, powerful high-performance installations of the head processes - CDU and AVT are mainly being built. The introduction of powerful secondary processes is carried out more slowly, therefore, additional disproportions are created between individual processes, and their effective use is hindered.
6. Reduction of terms of construction and development of design capacities of technological installations. Modern oil refining and petrochemical enterprises are characterized by high capacity, complex (and ever more complex) processing scheme, so their construction time is long, installations are introduced sequentially, in bursts. At the same time, the general plant economy is calculated and constructed not only to serve the first-priority launch complex, but also all subsequent ones.
Extended timeframes for the commissioning of installations can lead to the death of large capital investments and to a decrease in the utilization of fixed assets.
The lengthening of the construction time of individual technological units and the slow development of design capacities can lead to undersupply of products, to disproportions both within and in related industries.
7. Elimination of surplus equipment and excess stocks of reserve equipment. Previously, this was associated with the payment of funds, but now this measure can be explained by the law of diminishing returns, that is, a situation where successive equal increases in fixed assets are added to those already available above a certain level of their use, and the increase in output is reduced.
Conclusions and offers.
The absolute value and dynamics of growth of fixed production assets characterize the country's economic potential.
Improving the use of the huge national wealth contained in fixed production assets is of paramount importance, since it affects the efficiency of production.
With the improvement of the use of fixed production assets, the following is ensured:
Increase in production volume without additional capital investments;
Accelerated renewal of labor means, which reduces the possibility of obsolescence of equipment and contributes to technical progress in the industry;
Reducing the cost of production due to depreciation per unit of production.
Based on these conclusions, it can be concluded that it is necessary to improve the use of fixed assets at the Nizhnevolzhskneft enterprise. It is possible to follow any of the above paths, that is, for example, to speed up the commissioning of idle wells, to eliminate accidents and downtime for the existing well stock as much as possible, to speed up repair work, search for and apply new methods of influencing the formation and bottomhole zone, improve methods of operation and equipment for oil and gas production, reduce oil and gas losses during production and transportation, etc. The fall in capital productivity from 1975 to 1980 testifies to the irrational and inefficient use of available and newly introduced fixed assets. It is possible to revise the structure of fixed assets of the enterprise and the distribution of capital investments. The decrease in the rate of return on assets should be the subject of studying its causes, since an increase in production costs and, consequently, a decrease in the profit of the enterprise are inextricably linked with a decrease in the return on assets.
V oil industry Russia has accumulated a huge potential of fixed assets, the growth of which is carried out at a fairly high pace. A large proportion of fixed assets falls on their active part: structures, machines, etc., which makes it possible to concentrate a large amount of funds on fixed assets that directly affect the output of target products. Relatively high renewal rates testify to the rapid, dynamic replacement of outdated equipment with new, modernized ones. A significant disadvantage of oil-producing enterprises is the relatively low rate of return on assets, which characterizes the degree of production efficiency and the use of fixed assets. Measures to improve the use of fixed assets and increase efficiency should occupy a high place among the tasks of the modern Russian economy.
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