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Development Mechanisms And Methods For Assessing The Petrochemical Production Systems Effectiveness

Table 1:

Analytical Unit (AU) Indicators of Resourse Efficiency (IRE)
Efficiency of investments in fixed assets (EIFA) Fixed assets turnover: F A T = R e v e n u e s f r o m s a l e s A v e r a g e a n n u a l c o s t o f f i x e d a s s e t s The indicator reflects the amount of income from the sale of goods, products, works and services per ruble of the average annual cost of fixed assets of the enterprise, characterizes the degree of efficiency of using fixed assets.
Profitability of fixed assets: P F A = N e t p r o f i t A v e r a g e a n n u a l c o s t o f f i x e d a s s e t s Reflects the amount of profit per ruble of fixed assets, characterizes the profitability of investments in fixed assets.
Labor capital ratio: L C R = A v e r a g e a n n u a l c o s t o f f i x e d a s s e t s A v e r a g e n u m b e r o f e m p l o y e e s Reflects the degree of provision of personnel with basic means of production, indirectly characterizes the degree of mechanization and automation of labor.
Efficiency of using material and technical resources (EMTR) Inventory turnover ratio I T R = R e v e n u e s f r o m s a l e s A v e r a g e a n n u a l c o s t o f i n v e n t o r y It reflects the number of revolutions made by production stocks during the year, characterizes the rate of involvement of raw materials and materials in the production process, as well as the rate of manufacture and sale of finished products.
Cash turnover ratio: C T R = R e v e n u e s f r o m s a l e s A v e r a g e a n n u a l c o s t o f c a s h Reflects the number of revolutions made by the company's cash during the year, characterizes the rate of use of money on accounts and in the cash desk, as well as cash equivalents for production purposes.
Accounts receivable turnover ratio: A R T R = R e v e n u e s f r o m s a l e s A v e r a g e a n n u a l c o s t o f a c c o u n t s r e c e i v a b l e Reflects the number of revolutions made by the average annual value of the accounts receivable formed in the course of the economic activity of the enterprise during the year. It characterizes the speed of settlement with clients on the commodity loans issued to them.
Human resource efficiency (HRE) Production per employee: P P E = R e v e n u e s f r o m s a l e s A v e r a g e n u m b e r o f e m p l o y e e s Reflects the amount of revenue attributable to an average of one employee of the enterprise. Characterizes labor productivity and the efficiency of labor resources use.
Staff profitability: S P = N e t p r o f i t A v e r a g e n u m b e r o f e m p l o y e e s The average amount of profit, conditionally brought by each employee of the enterprise. The indicator reflects the efficiency and profitability of the personnel.
Labor capital ratio: L C R = A v e r a g e a n n u a l c o s t o f f i x e d a s s e t s A v e r a g e n u m b e r o f e m p l o y e e s Reflects the degree of provision of personnel with basic means of production, indirectly characterizes the degree of mechanization and automation of labor.
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