Instruction
1
Determine what index you need: just a separate area, or the entire enterprise; it is only the production staff or all employees. On this basis, collect data.
2
Get the data in the accounting business on headcount, the rate of capital-which you must calculate. It may be production staff: workers, engineers, employees engaged in production. It can only be the number of workers. This can be only the number of engineers in a specific Department, if you want to calculate their capitallabor ratio. Only then, as the value of fixed assets take the value of the assets of that particular division.
3
Get the data in the accounting Department of the enterprise on the book value of fixed assets at the calculation date. Alternatively, independently calculate the residual value of fixed assets for the period: residual value of the asset = (asset Value beginning of period/number of months in the period + the Value of the asset, entered during the period* number of months /number of months in the period – Value of all assets disposed of during the period * number of months remaining until the end of the period/ number of months in period)* number of months in the period.
4
In the formula (1) insert the obtained data. Produce the calculations. In the economy calculated as the ratio of total tendowaginita enterprises, reflecting the ratio of the value of all the assets of basic production to the entire headcount of the enterprise and the specific indicators of capital-labor ratio, which is calculated to separate production plant, of the site. The formula for the capital-labor ratio:
FV = WITH/PE (1)
Where
FV – capital -;
WITH the cost of fixed assets;
PE –number of employees (usually taken personnel).
Example: Average number of production staff shop – 238. The residual value of the equipment shop at the settlement date – 2 758 694 R. Pangovernment:
FV = 2758694/238 = 11 591 p/person
As can be seen in the Example for the calculation of capital-labor ratio, used the residual value of the equipment shop at the settlement date provided by the accounting Department. The formula shown above to calculate the residual value of fixed assets in practice, more is the planning departments to calculate the future rate of capital-labor ratio in the presence of data on the expected input and output of equipment out of service.
FV = WITH/PE (1)
Where
FV – capital -;
WITH the cost of fixed assets;
PE –number of employees (usually taken personnel).
Example: Average number of production staff shop – 238. The residual value of the equipment shop at the settlement date – 2 758 694 R. Pangovernment:
FV = 2758694/238 = 11 591 p/person
As can be seen in the Example for the calculation of capital-labor ratio, used the residual value of the equipment shop at the settlement date provided by the accounting Department. The formula shown above to calculate the residual value of fixed assets in practice, more is the planning departments to calculate the future rate of capital-labor ratio in the presence of data on the expected input and output of equipment out of service.
