200% = (80,000/12,800)*(12,800/25600)*(25,600/32,000) =625%*50%*80% 250% = (70,000/15,750)*(15,750/26,260)*(2,626,260/35,000) =444%*60%*75%1) Production equipment Production value rate impact = (444%-625%)*50%*80% = -72.2%
2) Production equipment composition rate impact = 444%*(60%-50%)*80% = 35.5%
3) Fixed assets for production composition rate impact = 444%*60%*(75%-80%) = 13.3%
Seeing that It must be noted that the fixed assets output rate is a relatively comprehensive indicator, easy to calculate. It has a certain role in assessing the effect of utilization of fixed capital. However, we should also see the limitations of this indicator, due to the total output value calculated according to the factory method in some cases, can not truly reflect the results of the production of enterprises, which also affects the chain of fixed assets output rate indicator correctness.