Case: VT-metall
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Return on assets is the inverse of capital intensity. It shows how much revenue each ruble invested in the company's fixed assets produces. It is defined as the ratio of revenue received from the sale of goods (minus excise duties and VAT) to the average cost of fixed assets for the period.
Formulas using the Balance Sheet and Financial Performance Report indicators look like this:
Fe = ((p. 1150 BB at the beginning of the year + p. 1150 BB at the end of the year)/2) / p. 2110 OFR
Fo = p.2110 OFR / ((p.1150 BB at the beginning of the year + p.1150 BB at the end of the year) / 2) = 1/Fe
The lower the capital intensity ratio, the higher the capital productivity, i.e. the production capacities at the enterprise are used effectively. If the capital intensity increases, then the capital productivity decreases, which indicates the illiterate use of equipment, its downtime, and the fatigue of fixed assets. In each industry, the normal value of the indicator can have its own value.
Capital-labor ratio
The coefficient shows the amount of fixed assets in rubles per employee of the enterprise.
Фв = average cost of fixed assets / average number of employees for the period
This indicator of the organization's performance must be assessed in conjunction with the study of labor productivity, since it must grow at rates corresponding to the growth rates of capital-labor ratio. Otherwise, there will be a decline in the efficiency of using production equipment, an increase in rarely used equipment, downtime of technological capacities, and so on.
Indicators of labor efficiency at the enterprise
This includes such criteria as productivity and labor output, and labor intensity of the product.
Labor productivity
This parameter shows how effectively the labor of workers is used and what amount of labor costs are contained in a unit of labor product. The coefficient is determined by the ratio of the volume of all manufactured products to the volume of labor produced. The following formula is usually used to calculate the indicator:
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Пт = volume of manufactured products for the reporting period (year, month, quarter) / average number of employees of the enterprise for the period
The metric is also expressed in terms of labor output and labor intensity.