Instruction

1

Select to analyze the efficiency

**of using**the primary tool (or group) and evaluation parameters. The use of machine shop possible to estimate at what time or on volume of product produced, the use of trucks by the number of ton - kilometers transported cargo, etc. Suppose you want to calculate the rate of**use**of the equipment of a textile plant for a month at the time of their work. In the shop ten machines, the staff works in two shifts of twelve hours.2

You determine the planned Fund of working time over the period given the set mode. For its calculation we can use the production table calendar, if the company operates on a five-day working week. If the production set shifts, the planned Fund of working time is calculated on the basis of approved schedules of shifts. In this example, the planned loading one machine at a time for a month will be equal to: 30 days at 24 hours = 720 hours.

3

Determine the number of hours of actual work looms in the shop for a period. To do this you need the data in the timesheet. Find the total number of hours worked by the staff of the shop. Let a month the workers of the weaving factory had worked out 6 800 man-hours, which corresponds to the actual time of machines.

4

Calculate the rate

**of use**of equipment of the weaving factory according to the formula Ki= (FR/S)/FP, where:FR is the actual number of hours worked by all machines, hours - the number of machines in the shop, pieces,Op - planned Fund of working time, hours. In this example, the coefficient**of usage**of equipment will be equal to: 6 800/10/720= 0,94. Consequently, the machines of a textile plant for the month was used on 94%. The remaining 6% is his downtime. Similarly, you can calculate the rate of**use**of any asset (or groups) over specific period.Note

To improve the efficiency of the use of equipment necessary to reduce its idle time. For this you need to use high-quality raw materials, to pay attention to the training of personnel, to replace worn-out equipment with a new one.

# Advice 2: How to calculate the coefficient of autonomy

**used in the analysis of financial stability. It shows the share of own funds in total assets of the enterprise. This indicator characterizes the degree of financial independence of the enterprise from external creditors.**

**The coefficient***of autonomy*You will need

- -the balance sheet of the enterprise;
- calculator.

Instruction

1

For more accurate calculations it is necessary first to compile the aggregated balance sheet on the basis of the balance sheet. This transformation inside the balance does not violate the structure of assets and liabilities, it allows you to merge articles on economic content.

**can be calculated and without the preparation of pre-form sheet. In this case we can take the data directly from the form No. 1, it is desirable to increase the article "Capital and reserves" in the amount of "prepaid Expenses".****The coefficient***of autonomy*2

Using this data, calculate the coefficient

*of autonomy*by dividing the value of own funds to total assets of the enterprise.3

Own funds represent a set of financial resources of the enterprise, educated at the expense of the founders and of the financial performance of the organization. In the balance sheet they are reflected in the section "Capital and Reserves", line 490. To find the value of own funds according to the following formula: assets = Liabilities - Borrowed capital. Of financing are long-term and short-term obligations.

4

Total assets represent all assets of the company, including tangible and intangible assets. Constitute a summary of the balance sheet and reflected in the line 700.

5

**is measured in fractions. Normative critical value of 0.5-0.7. It is advisable to assess the value of this ratio in dynamics. The growth factor in the dynamics indicates the stability of activity of the enterprise, increasing its independence relative to external creditors. The highest value of this index is for investors and creditors. The higher the value, the lower the risk of loss of their investments.**

**The coefficient***of autonomy*Note

In the preparation of the aggregated balance you need to be careful, total assets always equal total liabilities.