Technical and economic indicators are a set of indicators that characterize the activities of an enterprise from the point of view of its material and production base and the complex use of resources. The calculation of these indicators is carried out when planning and analyzing the activities of the enterprise regarding the organization of production itself and labor, machinery, equipment, the quality of products, labor resources.
Instructions
Step 1
Calculate the utilization factor of production capacity using the following formula: Kpm = Mon / PM, where Mon is the production output in physical terms, PM - production capacity. The actual production output on the existing equipment is expressed in natural units. This indicator, in contrast to production capacity, is not indicated in monetary measures.
Step 2
Calculate the production capacity by adding up the maximum possible production of the production equipment available to the plant. This indicator is measured in real terms: pieces, rubles. If the equipment manufactures various types of products, in this case, the production capacity is calculated as the sum of monetary units for each type of product. The coefficient of utilization of production capacity reflects the level of utilization of production capacities in the enterprise. Full utilization is equal to one or 100%. As a rule, enterprises do not use their production capacity at 100%, since equipment is being repaired, workers are vacationing. Enterprises with a production capacity of 80% or more are highly profitable.
Step 3
In the form No. 2 “Profit and loss statement, specify the proceeds from the sale of products, goods and services in thousands of rubles. From Form No. 5 “Appendix to the Balance Sheet, take the indicator of the initial cost of fixed assets. Based on the identified data, calculate the following technical and economic indicator - return on assets according to the formula: Ф = Т / Cof, where Т - commercial product, Sof - the cost of fixed assets. The growth of the rate of return on assets is affected by either an increase in marketable output or a decrease in the value of fixed assets.
Step 4
Calculate labor productivity: PT = T / PPP, where PPP is the number of industrial and production personnel. Distinguish between non-industrial personnel, which consists of employees of the canteen of the enterprise, medical personnel. The growth of industrial and production personnel occurs in connection with the expansion of production, the decrease in the number of employees is associated with dismissals from the state, or with layoffs.
Step 5
The technical and economic indicator also includes the average monthly wage, calculate it using the formula: ZP = CPT / CHPP * 12, whereСпт - funds allocated for wages, NPP is the number of industrial and production personnel. The average salary should not be lower than that established by the state. Wages rise if labor productivity rises, tariffs and inflation rise. For an enterprise with normal activity, it is characteristic that the growth of labor productivity increases faster than the rate of growth of wages.
