You will need
  • - the balance sheet of the company for the period;
  • - report on profit and loss for the same period.
Calculate the average annual value of fixed assets as follows. In the balance sheet locate the value of fixed assets at the beginning and end of year (line 120), add these two numbers and divide the sum by 2. If you expect the planned capital-output ratio for calculating the use the business enterprise plan, or program activities.
Determine the cost of products produced per year. To calculate fondamenti you can use data on the annual revenue of the enterprise from statement of profit and loss for the period analyzed. The cost of planned volume of products look at the business plan or the production program of the enterprise.
Calculate the capital ratio of fixed assets over the period, using the following formula: Fe=Co/where-the average annual value of fixed assets, the cost of finished products produced per year. Divide the average annual value of fixed assets in the volume of production in value terms. The resulting figure is a measure of fondamenti fixed assets of the company.
Calculate the same equation of the planned capital-output ratio using the data of the business plan. You determine the planned and actual figures for the same period last year. Analyze the results.