the coefficient of updating of fixed assets is defined as the relation of cost of fixed assets of the fixed assets which are again put into operation during this period to a total cost on the end of the period. Let's calculate this indicator in relation to the fixed business assets:
performance of functions of a general contractor on transportation of goods of any sort, passengers, the conclusion of transactions of chartering, rent, letting of overland, sea and air vehicles, their accessories and fuel;
The most important prerequisites of effective use of the fixed business assets are put in their structure which perfection is defined by a ratio between active and passive parts, and also between various elements.
Except production, on sea transport there are fixed assets of non-productive value. Their cost does not participate in formation of product cost. The share of non-productive funds on sea transport makes about 5% of a total cost of its fixed assets.
The fixed business assets are means of labor (vessels, the reloading equipment, production buildings, constructions, cars, etc.) who repeatedly participate for a long time in production process, keeping a natural form, and transfer the cost to again created product gradually, parts, in process of wear.
Set of natural indicators which are applied to the analysis of use of the fixed business assets belongs to the private. Natural indicators reflect an intensive use of fleet on power in unit of time, and extensive, i.e. use of fleet in unit of time.
The capital productivity calculated by active part (fleet) is higher than capital productivity in general also due to much bigger reduction of active part. All this testifies to effective use of the fixed business assets and in particular, their active part.
the coefficient of leaving of fixed assets is estimated as the relation of cost of the left fixed assets to the cost of fixed assets for the beginning of the same period. On the fixed business assets this indicator looks as follows:
implementation of all kinds of activity of shipowners, shipbuilders, charterers, ship and insurance brokers, carriers by land and by sea, owners of moorings, forwarding agents, wholesale dealers and any other activity connected with it;
The increase in capital productivity at decrease in goods turnover and depreciation of the fixed business assets was result of insignificant decrease in goods turnover by 3,6% at much bigger reduction of the fixed business assets of-11,3%.
Business assets form material base of production, the base of its further improvement and development. For determination of efficiency of their use each enterprise working both on external and in domestic market has to analyze a condition of the business assets constantly.
The cost of fixed assets gradually in process of a snashivaniye is transferred to the made production. Process of compensation of wear of fixed assets transferring of the cost lost by them on the cost of production, transformation of the lost cost into a monetary form and accumulation of means for the subsequent reproduction of fixed assets is called as depreciation.
The coefficient of fast liquidity has auxiliary character and pays off on narrower circle of inventory items, the least liquid part of the current assets – stocks and other is excluded from calculation
After transfer of housing to municipal property also the specific weight of fixed assets of production and non-productive appointment in the general set of fixed assets changed. So, because of reduction of non-productive fixed assets from 10,7% to 1,9%, the specific weight of the fixed business assets increased from 89,3% to 98,1%. The group of fixed assets on natural material sign testifies to their structure, and the specific weight of each group as a percentage to a result of fixed assets characterizes their structure.
Performance of all kinds of activity was directed on increase of overall performance of the company, optimization of structure of fleet and its reduction according to market konjyuktury, the maximum decrease in expenses on all without exception to fields of activity.