Параметри інноваційної техніки та їх вплив на оновлення основних засобів
Date
2019-02-26
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Abstract
Висвітлено кількісний вплив низки факторів на процес оновлення основних
фондів за допомогою використання запропонованого рівняння економічної динаміки.
Як первинну інформацію щодо основних засобів залучено параметри діючої та нової
техніки, зокрема вартості та продуктивності одиниць техніки. Результатами оновлення
є показники темпів зростання продукції, основних засобів, інвестиційних ресурсів.
Дослідження здійснено в два етапи. Спочатку розглянуто оновлення, яке
забезпечує постійний рівень виробництва продукції. Потім проаналізовано оновлення,
за якого задано певні темпи зростання випуску продукції. З цією метою введено
коефіцієнт ресурсної ефективності, який визначається за показниками фондовіддачі,
розрахованими для одиниць діючої та нової техніки.
The article quantitatively analyzes the impact from number of factors, that influence the renewal process through the use of the developed economic dynamics equation. The parameters of existing and new equipment are considered as primary data on fixed assets. In particular, the cost and performance per technic’s unit. The results of the fixed assets renovation are indicators of product’s growth rates, investment resources etc. The research is carried out in two stages. Firstly, it is important to consider fixed assets renovation, that would ensure sustainable production level. Then, an renovation is analyzed at which certain output growth rates are set. In order to estimate given level of productivity, the resource efficiency ratio is introduced, which is determined by the return on assets calculated for units of current and new equipment. On the first stage of the study, two variants of innovative technology were analyzed. In one of them it was considered that the return on assets calculated for the new equipment was higher than the similar figure calculated for the operating equipment. In this version of the Fixed assets renewal, the entered performance metric is positive. Accordingly, the rate of increase in the value of the FA will be negative, that means, at each subsequent time the value of the FA will be smaller. Since output was assumed to be constant, the dynamics of total fund performance is characterized by an increase in this indicator at the interval of replacement of existing equipment by new. In the second renewal version, it was assumed that the investment rate of new equipment is lower and, accordingly, the resource efficiency indicator is negative. As a consequence, the rate of FA increase will be sufficient, and their total return will decrease over time. Accordingly, the same product release program requires equipment that increases in value over time. The results of quantitative estimates of dynamics of those trends are illustrated by the involvement of specific numerical data. In the specific examples, the adequacy of the conclusions obtained from the approximate analytical formulas and the method of direct calculations is evaluated. Particular attention was paid to the analysis of the impact of equipment life circle on the economic dynamics of their renewal. This dynamic is different for different metrics. In terms of investing in the renewal, in all its versions, the increase of equipment life leads to a decrease in the need for investment. The minimization of investments for new technics can be achieved by extending its lifetime. Regarding the effect of this parameter on the cost of the equipment, in the version, when there is a tendency of decreasing the return of this cost, this value is smaller for longer terms of equipment use. In the growth of return on assets is advisable to reduce the renewal period. The idea of adjusting the method of setting the depreciation rate for renovation with the effect of innovation is proposed in the paper. According to the analytical results obtained, the input coefficient of resource efficiency should be used in a certain way. In the version of the positive value of this coefficient, the depreciation rate decreases compared to the conventional one, and at a negative coefficient this rate increases. The calculation analytics itself is quite simple. The results obtained general for the dynamics of renewal, which implies an increase in production. An empirical study has been performed.
The article quantitatively analyzes the impact from number of factors, that influence the renewal process through the use of the developed economic dynamics equation. The parameters of existing and new equipment are considered as primary data on fixed assets. In particular, the cost and performance per technic’s unit. The results of the fixed assets renovation are indicators of product’s growth rates, investment resources etc. The research is carried out in two stages. Firstly, it is important to consider fixed assets renovation, that would ensure sustainable production level. Then, an renovation is analyzed at which certain output growth rates are set. In order to estimate given level of productivity, the resource efficiency ratio is introduced, which is determined by the return on assets calculated for units of current and new equipment. On the first stage of the study, two variants of innovative technology were analyzed. In one of them it was considered that the return on assets calculated for the new equipment was higher than the similar figure calculated for the operating equipment. In this version of the Fixed assets renewal, the entered performance metric is positive. Accordingly, the rate of increase in the value of the FA will be negative, that means, at each subsequent time the value of the FA will be smaller. Since output was assumed to be constant, the dynamics of total fund performance is characterized by an increase in this indicator at the interval of replacement of existing equipment by new. In the second renewal version, it was assumed that the investment rate of new equipment is lower and, accordingly, the resource efficiency indicator is negative. As a consequence, the rate of FA increase will be sufficient, and their total return will decrease over time. Accordingly, the same product release program requires equipment that increases in value over time. The results of quantitative estimates of dynamics of those trends are illustrated by the involvement of specific numerical data. In the specific examples, the adequacy of the conclusions obtained from the approximate analytical formulas and the method of direct calculations is evaluated. Particular attention was paid to the analysis of the impact of equipment life circle on the economic dynamics of their renewal. This dynamic is different for different metrics. In terms of investing in the renewal, in all its versions, the increase of equipment life leads to a decrease in the need for investment. The minimization of investments for new technics can be achieved by extending its lifetime. Regarding the effect of this parameter on the cost of the equipment, in the version, when there is a tendency of decreasing the return of this cost, this value is smaller for longer terms of equipment use. In the growth of return on assets is advisable to reduce the renewal period. The idea of adjusting the method of setting the depreciation rate for renovation with the effect of innovation is proposed in the paper. According to the analytical results obtained, the input coefficient of resource efficiency should be used in a certain way. In the version of the positive value of this coefficient, the depreciation rate decreases compared to the conventional one, and at a negative coefficient this rate increases. The calculation analytics itself is quite simple. The results obtained general for the dynamics of renewal, which implies an increase in production. An empirical study has been performed.
Description
Keywords
оновлення, інноваційність, основні засоби, темпи приросту, строки служби, renewal, innovation, fixed assets, growth rate, service life
Citation
Войцеховська Ю. В. Параметри інноваційної техніки та їх вплив на оновлення основних засобів / Ю. В. Войцеховська // Вісник Національного університету «Львівська політехніка». Серія: Проблеми економіки та управління. — Львів : Видавництво Львівської політехніки, 2019. — № 4. — С. 17–23.