Advice 1: How to calculate capital -

The capitallabor ratio is one of ratios in economic analysis that shows how many rubles of the cost of equipment accounts for one employee, employed in manufacturing. How does it calculate?
How to calculate capital -
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.

Advice 2 : What is fondamentalisti labor

The efficiency of using fixed assets in the enterprise accepted to analyze with the use of indicators of fondamentalisti, capital productivity, and capital-fondamenti. Fixed assets include buildings, constructions, vehicles, machinery and equipment, tools and other fixed assets of the company.
What is fondamentalisti labor

The rate of fondamentalisti



The rate of fondamentalisti shows how much profit falls on ruble value of fixed assets. For analysis using the General (balance) profit from sales before tax and the average carrying cost of fixed assets. Fondamentalisti is calculated using the balance sheet of the company.
Formula: Fondamentalisti = Profit before tax/ Average cost of non-current assets * 100%.


Usually the figure is analysed in dynamics. The growth of fondamentalisti evidence of increase of efficiency of use of funds decrease - increase in capital costs. As a rule, reduction of fondamentalisti is observed when you enter the range of new products or development of new technology. This is due to the fact that investments in production require time for their payback, so fondamentalisti will grow as returns from investment.

Other indicators of use of fixed assets



Close to the notion of fondamentalisti is the coefficient of capital productivity. The latter shows how much money in revenue from sales of goods accounted for per unit of investment in fixed assets, or what volume of production receives the enterprise from each rouble of fixed assets.

Thus, the difference between these two values - the numerator in the calculation of return on assets as it is revenue, not profit. When calculating the capital productivity from the composition of fixed assets is excluded from their active part (machinery and equipment).
Formula: capital productivity = production Volume/ Average annual value of fixed assets.



The growth in capital productivity needed to increase productivity in the enterprise.

In inverse proportion to the return on assets is a measure of fondamente. It shows how many fixed assets you have on the ruble of the manufactured product, or how much money you have to spend to get the desired output.
Formula: capital ratio = the Average amount of fixed assets at cost/ Volume of output.


Reduction of fondamenti represents a savings of labor. Thus, by improving the efficiency of fixed assets, capital productivity increases and the capital intensity decreases.

A great influence on the capital ratio and the return on assets provides capital to labour ratio which is used to analyze the degree of the equipment work. These indicators are associated with factor productivity. The latter is calculated as the ratio of output to the average number of employees. Capital productivity equals labour productivity divided by the capitallabor ratio.

For the growth of production efficiency is necessary to ensure rapid growth of production in relation to growth assets.
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