Introduction
CHAPTER 1. THEORETICAL FOUNDATIONS OF THE RESEARCH OF AN ENTERPRISE
1.1. Analysis of the provision of the enterprise with labor resources
1.2. Analysis of the use of the working time fund
1.3. Labor productivity analysis
1.4. Analysis of the effectiveness of the use of labor resources
CHAPTER 2. ANALYSIS OF LABOR RESOURCES LLC "SYSTEM-L"
2.1. Organizational and economic characteristics of the enterprise
2.2. Analysis of the provision of the enterprise with labor resources
2.3. Analysis of the use of working time
2.4. Labor productivity analysis
Conclusion
List of sources used
Introduction
An important indicator characterizing the work of enterprises is labor resources, the financial results of enterprises' activities depend on their level. The size, structure and quality of labor resources, their availability and their use have a decisive influence on increasing the efficiency of production.
The relevance of the research topic of the course work lies in the fact that at the present stage of development, the role of labor organization is objectively increasing, which is explained by a higher level of socialization of labor and production, qualitative changes in the labor force and means of production during the scientific and technological revolution. Scientific and technological progress causes the need for more progressive ways of combining material and personal factors of production, corresponding to an intensive type of development.
The purpose of this course work is the analysis of labor resources in the enterprise.
To achieve this goal, it is necessary to perform the following tasks:
- To study the theoretical foundations of the study of the labor resources of the enterprise;
- Conduct an analysis of the labor resources of the enterprise on the example of LLC "SYSTEM-L".
The object of the study is LLC "SYSTEM-L".
The subject of the research is the labor resources of the enterprise.
The theoretical basis of the study is the works of domestic and foreign economists in the field of labor economics and analysis of the economic activity of enterprises.
The work has the following structure: introduction, two chapters, including paragraphs, conclusion, list of references and applications.
CHAPTER 1. THEORETICAL FOUNDATIONS OF THE RESEARCH OF AN ENTERPRISE
1.1. Analysis of the provision of the enterprise with labor resources
The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and improving production efficiency. In particular, the volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
The main tasks of the analysis are:
- study and assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by categories and professions;
– definition and study of staff turnover indicators;
- identification of reserves of labor resources, their fuller and more efficient use.
If the actual average wage category of workers is lower than planned and lower than the average wage category of work, then this may lead to the release of lower quality products.
The qualification level of employees largely depends on their age, work experience, education, etc. Therefore, in the process of analysis, changes in the composition of workers by age, length of service, and education are studied. Since they occur as a result of the movement of the labor force, much attention is paid to this issue in the analysis.
It is necessary to study the reasons for the dismissal of employees (of their own free will, reduction of personnel, due to violations of labor discipline, etc.).
The reserve for increasing output through the creation of additional jobs is determined by multiplying their growth by the actual average annual output of one worker:
1.2. Analysis of the use of the working time fund
The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole.
The working time fund (FRV) depends on the number of workers (HR), the number of days worked by one worker on average per year (D) and the average length of the working day (P):
However, it must be borne in mind that the loss of working time does not always lead to a decrease in the volume of production, since they can be compensated by an increase in the intensity of work of workers. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.
1.3. Labor productivity analysis
To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.
The most general indicator of labor productivity is the average annual output of products by one worker. Its value depends not only on the output of workers, but also on the share of the latter in the total number of industrial and production personnel, as well as on the number of days worked by them and the length of the working day.
Hence, the average annual production output by one worker is equal to the product of the following factors:
Calculation of the influence of these factors on the level change. the average annual output of industrial and production personnel will be produced by the method of absolute differences.
Similarly, the change in the average annual output of a worker is analyzed, which depends on the number of days worked by one worker per year, the average length of the working day. and average hourly output:
In conclusion of the analysis, it is necessary to develop specific measures to ensure the growth of labor productivity and to determine the reserve for increasing the average hourly, average daily and average annual output of workers.
In this case, the following options for the ratio of changes in the volume of output and labor costs are possible, which should be taken into account when choosing a management strategy to ensure the growth of labor productivity under the current economic conditions:
a) there is an increase in the volume of output with a decrease in labor costs for its production;
b) the volume of production grows faster than the cost of labor;
c) the volume of production grows at constant labor costs;
d) the volume of production remains unchanged with a decrease in labor costs;
e) the volume of production decreases at a slower rate than labor costs.
1.4. Analysis of the effectiveness of the use of labor resources
Of great importance for assessing the efficiency of the use of labor resources at an enterprise in a market economy is the indicator of personnel profitability (the ratio of profit to the average annual number of industrial and production personnel). Since profit depends on the profitability of sales, the capital turnover ratio and the amount of operating capital, the factor model of this indicator can be represented as follows:
where P - profit from the sale of products; HR - average number of employees; B - proceeds from the sale of products; KL is the average annual amount of capital; TP - the cost of output of marketable products in current prices; P/HR - personnel profitability; P / V - profitability of sales; KL/ЧP - capital-labor ratio; V / TP - the share of revenue in the cost of manufactured products; TP / PR - the average annual production of products by one employee in current prices.
According to the first model, it is possible to determine how profit per employee has changed due to changes in the level of sales profitability, capital turnover ratio and labor capital-labor ratio.
The second model allows you to establish how the profit per employee has changed due to the level of profitability of sales, the share of revenue in the total volume of manufactured products and labor productivity.
The second model is convenient in that it allows you to link the factors of labor productivity growth with the growth rate of personnel profitability. To do this, the change in the average annual output due to the i-th factor must be multiplied by the actual level of profit per ruble of marketable output.
CHAPTER 2. ANALYSIS OF LABOR RESOURCES LLC "SYSTEM-L"
2.1. Organizational and economic characteristics of the enterprise
Thus, the goal of the activities of LLC "SYSTEM-L" is the most complete and high-quality satisfaction of the needs of enterprises, organizations and citizens in the products it produces, as well as making a profit in the interests of shareholders.
The organizational structure of management determines its composition and the system of subordination in the general hierarchy of company management. LLC "SYSTEM-L" has a traditional - linear-functional management structure. It assumes that each performer is focused on the performance of certain types of management activities (functions).
Based on the data of the financial statements presented in the Appendix, we will analyze the main indicators of the financial and economic activities of SISTEMA-L LLC, presented in Table 1.
Table 1 - Key indicators of financial and economic activities of LLC "SYSTEMA-L" for 2013 - 2015
It can be concluded that SISTEMA-L LLC did not function quite stably in the period from 2013 to 2015. The cost of fixed production assets showed positive dynamics during both 2014 and 2015. And the average annual cost of inventories decreased only in 2014 (by 919 thousand rubles).
Sales revenue increased every year, its growth in 2014 amounted to 13,964 thousand rubles, and in 2015 - 38,473 thousand rubles. But along with the revenue, the cost price also grew, and at the same pace. And as a result, SISTEMA-L LLC received a decrease in net profit both in 2014 and 2015 by 1897 thousand rubles. and 144 thousand rubles. respectively. In this case, the fact that the management decided not to reduce wages and not allow serious reductions among production personnel also affected.
The balance sheet currency had an ambiguous dynamics - in 2014 there was a decrease by 11 thousand rubles, and already in 2015 - a significant increase by 11439 thousand rubles.
Thus, in 2013-2015. LLC "SYSTEM-L" did not function efficiently enough, incl. there was a decrease in net profit.
2.2. Analysis of the provision of the enterprise with labor resources
An analysis of labor resources should begin with a study of their structure and the staffing of the organization with the necessary personnel of workers of the corresponding specialty and qualifications (Table 2).
Table 2 - Composition and structure of employees of LLC "SYSTEM-L"
The total number of employees of SISTEMA-L LLC in 2015 increased by 31 people (1108 - 1077) compared to the previous period. The increase in the number occurred in the category of workers by 5 people or 0.5%, the number of employees increased by 26 people.
It is known that if there is an increase in the category of employees in an organization, then this is justified only with an increase in output.
An important component of the analysis of labor resources of the organization is the study of the movement of labor. Considering the movement of the labor force, it should be borne in mind that the frequent change of workers hinders the growth of labor productivity. It is necessary to analyze the causes of staff turnover (the state of social security, absenteeism, voluntary resignation, etc.), the dynamics of the composition of dismissals: individual and collective, changes in official position, the number of transfers to other positions, retirement, contract expiration, etc.
Indicators for assessing the movement of employees of LLC "SYSTEMA-L" are presented in table 3.
Table 3 - Movement of employees of LLC "SYSTEMA-L"
In the course of the analysis, the reasons for the departure of workers for violation of labor discipline are subjected to thorough study, since this is often associated with unresolved social problems.
Changes in production volumes, machinery and technology, and in the range of products affect not only the total number, but also the professional and qualification structure of workers. The assessment of the qualifications of employees is done on the basis of their certification in the manner established by the organization, these may be coefficients of the qualification level or tariff categories, etc.
Analysis of the professional and qualification level of employees is carried out by comparing the available number of specialties and categories with the number necessary for the performance of each type of work by departments and the organization as a whole.
This reveals a surplus or shortage of workers in each profession.
To assess the compliance of the qualifications of workers with the complexity of the work performed by the site, workshop, organizations, the average tariff categories of workers and the amount of work corresponding to a given level of qualification of workers are compared (table 4).
If the actual average wage category of workers is lower than the category of work, then this may lead to a decrease in the quality of the manufactured goods and, therefore, it is necessary to provide for staff training.
If the average wage category of workers is higher than the average category of work, then the workers must be paid extra for using them in less skilled jobs.
Table 4 - Qualification requirements for work and qualification characteristics of workers
To assess the compliance of the qualification level of workers and works, we determine:
- average tariff category of work: Тр = 491404 / 1262992 = 4.128,
- the average wage category of workers: Тр = 4567 / 1115 = 4.096.
As can be seen from the calculations, in LLC "SYSTEMA-L" the average tariff category of work (4.128) is higher than that of workers (4.096). This suggests that the actual qualification level of workers is lower than required by the plan.
2.3. Analysis of the use of working time
The volume of production of goods depends not so much on the number of workers, but on the amount of labor expended on the production, determined by the amount of working time. Therefore, the analysis of the use of working time is an important part of the analytical work in the organization. In the process of analyzing the use of working time, it is necessary to check the validity of production tasks, study the level of their implementation, identify losses in working time, establish their causes, outline ways to further improve the use of working time, and develop the necessary measures.
Analysis of the use of working time is carried out on the basis of the balance of working time. In the course of the analysis, it is necessary to identify the causes of the formation of losses of working time. The classification of working time losses divides working time losses into reserve-forming and non-reserve-forming ones. Reserve-forming losses are losses that can be reduced with a systematic organization of work to reduce the loss of working time. Among them may be: additional leave with the permission of the administration, absence from work due to illness, absenteeism, downtime due to equipment malfunction, lack of work, raw materials, materials, fuel, energy, etc. (table 5).
Table 5 - Classification of lost working time
Based on the data of LLC "SYSTEM-L", the use of calendar time according to the report of the current period is compared with similar data for the previous period (table 6).
Table 6 - Analysis of the use of calendar time
In LLC "SYSTEMA-L" the number of worked man-days increased by 21.34%, while the average headcount increased by only 2.9%. In 2015, the number of absenteeism decreased by 13.59%, which is a positive trend. The number of all-day downtime has significantly decreased (34.3% compared to the previous year). Of note is a more than twofold increase in absenteeism due to illness, and a reduction in absenteeism with management approval. An increase in absenteeism due to illness or a stable value over a long period can only be the result of a poor state of health and safety.
The completeness of the use of labor resources can be assessed by the number of days and hours worked by one worker for the analyzed period of time, as well as by the degree of use of the working time fund (table 7).
Table 7 - Analysis of the use of the working time fund of one worker
The attendance fund of working time increased from 169.5 to 204.8 man-days per worker. The useful fund of working time increased significantly by (282.4 hours) due to the reduction of downtime. The length of the working day increased by 0.11 hours.
An analysis of the working time balance (Table 8) shows that the average number of exits in 2015 increased by 26.09 per worker compared to 2014. The share of time not used for valid reasons (annual leave, study leave, illness, absenteeism permitted by law) in the structure of the nominal working time fund increased from 8.16% to 9.93%, mainly due to absenteeism due to illness.
Table 8 - Analysis of the balance of working time
The share of working time losses in the structure of the nominal working time fund decreased in 2015 by 14.18%, and the reduction in all-day downtime by 29.35 days per worker played a significant role in this.
Downtimes make up a significant part of the loss of working time (46.00% and 68.46% at the beginning and end of the period), and although they have decreased, their share in the overall structure of working time losses has increased.
Each type of loss should be assessed in detail, especially the one that depends on the organization. Reducing the loss of working time for reasons that depend on the labor collective is a reserve for increasing the production of goods, which does not require additional capital investments and allows you to quickly get a return.
Reserve-forming absences include absenteeism permitted by law, absenteeism with the permission of the administration, absenteeism and absenteeism due to illness. Based on the identified reserve-forming absences from work, their impact on output is determined.
If, in the case of SISTEMA-L LLC, it is conditionally assumed that the loss of time due to illness remained at the level of 2014, then in 2015 it would be possible to increase the man-days of work by 7429, and additional output in value terms would can be 3.68 * 7429 = 27338.72 thousand rubles. (the output per man-day in the reporting period is determined and multiplied by the possible man-days of work).
In this case, the output for one man-day will be: 717416 / 194980 = 3.68 thousand rubles.
Losses of working time do not always lead to a decrease in the volume of production of goods, since they can be compensated by an increase in the intensity of labor of workers. Therefore, when analyzing the use of labor resources, great importance is attached to the study of labor productivity indicators.
2.4. Labor productivity analysis
Labor productivity is characterized by the volume of production of goods (the volume of work performed) produced by one employee per unit of working time. When planning, accounting and analyzing, labor productivity is usually calculated according to the formula:
where V is the volume of production of goods;
T is a labor indicator in relation to which labor productivity is calculated.
To perform calculations, the data in Table 9 are used.
Table 9 - Initial data for factor analysis of labor productivity in LLC "SYSTEM-L"
When determining the dynamics of labor productivity in terms of value, comparable prices are used to exclude the impact of price changes on the volume of production of goods.
An analysis of the degree of influence of the above factors on the level of productivity is presented in Table 10.
Table 10 - Factor analysis of labor productivity of one worker by the method of chain substitutions
Calculations showed that the labor productivity of one employee of LLC "SYSTEM-L" increased by 23.16 thousand rubles. The main reason for the growth is an increase in output and, accordingly, productivity by 26.88 thousand rubles, and an increase in the number of employees ensured a decrease in labor productivity by 2.98 thousand rubles.
Conclusion
The main objectives of the analysis of the availability of labor resources is to study the availability of the enterprise and its structural divisions with personnel in terms of quantitative and qualitative parameters; assessment of the extensiveness, intensity and efficiency of the use of personnel in the enterprise, as well as the identification of reserves for a more complete and efficient use of the personnel of the enterprise.
An analysis of the use of working time establishes the actual and possible losses of the working time fund, and also identifies the reasons that led to these losses.
In the process of analyzing labor productivity, it is necessary to establish the degree of fulfillment of the plan and the dynamics of growth, the reasons for changing the level of labor productivity.
In the course of the analysis of the labor intensity of products, they study the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its change and the impact on the level of labor productivity. If possible, compare the specific labor intensity of products for other enterprises in the industry.
Analysis of the payroll considers this fund as the result of the influence of factors that determine the procedure for calculating the remuneration of each category of personnel.
The analysis of labor resources is very important at the present time, because from the point of view of an entrepreneur, the most significant issues are the availability and efficient use of labor resources.
An analysis of the labor resources of LLC "SYSTEMA-L" showed that the total number of employees of LLC "SYSTEMA-L" in 2015 increased by 31 people (1108 - 1077) compared to the previous period. The increase in the number occurred in the category of workers by 5 people or 0.5%, the number of employees increased by 26 people.
A vertical analysis of the structure of employees shows that 88.0% and 86.0% are in the category of workers and 12.0% and 14.0% in the category of employees in 2014 and 2015. respectively.
The total turnover of the workforce of SISTEMA-L LLC can be considered normal, however, an increase in turnover on disposal is a negative point, and it is advisable to find opportunities to create additional jobs to increase output in order to reduce the indicator on disposal. The staff turnover rate (17.4%) is quite high (the desired value is 8%). The level of labor discipline is high - 99.2%.
In SISTEMA-L LLC, the average wage category of work (4.128) is higher than that of workers (4.096). This suggests that the actual qualification level of workers is lower than required by the plan.
In terms of training and retraining of workers, the management of SISTEMA-L LLC must provide for the advanced training of workers in the necessary specialties, which is determined by comparing the actual number of workers of the corresponding categories in the specialty with the planned one.
One of the main shortcomings in the work of SISTEMA-L LLC is that current all-day downtime is compensated by a significant amount of overtime hours. In addition, there is no clarity in accounting for intra-shift losses of working time, therefore, to identify the total intra-shift losses, it is necessary to use photography of the working day, self-photography and timing data.
The labor productivity of one employee of SISTEMA-L LLC increased by 23.16 thousand rubles. The main reason for the growth is an increase in output and, accordingly, productivity by 26.88 thousand rubles, and an increase in the number of employees ensured a decrease in labor productivity by 2.98 thousand rubles.
List of sources used
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Introduction
1. Theoretical foundations of the analysis of the labor resources of the enterprise
1.1 The procedure for analyzing the provision of an enterprise with labor resources
1.3 Identification of reserves for the effective use of labor resources
2. The practice of analyzing labor resources at the enterprise
2.1 Analysis of the provision of the enterprise with labor resources
2.2 Analysis of the use of labor resources
2.3 Identification of reserves for the effective use of labor resources
Conclusion
Bibliography
INTRODUCTION
The formation of personnel in the conditions of market relations is based on the operation of the mechanism of the internal labor market of the organization. The meaning of creating and using such a mechanism is that it allows the use of flexible forms of providing the organization with the necessary employees and gives a permanent character to market relations between the employer and the employee during the entire term of the employment contract. In accordance with this agreement, the employer creates and constantly maintains the necessary working conditions, and the employee constantly ensures the performance of his labor functions at a high quality level in a timely manner.
An important indicator characterizing the work of enterprises is labor resources, the financial results of enterprises' activities depend on their level.
Labor resources are the able-bodied part of the population with physical and intellectual abilities for labor activity, capable of producing material goods or providing services.
The size, structure and quality of labor resources, their availability and their use have a decisive influence on increasing the efficiency of production.
The relevance of the topic of the course work lies in the fact that at the present stage of development, the role of labor organization is objectively increasing, which is explained by a higher level of socialization of labor and production, qualitative changes in the labor force and means of production during the scientific and technological revolution. Scientific and technological progress causes the need for more progressive ways of combining material and personal factors of production, corresponding to an intensive type of development.
The purpose of this study is to analyze the labor resources at the enterprise. To achieve this goal, the following tasks were set for the author:
1) identify the basis for analyzing the availability of labor resources for an enterprise,
2) to study the directions of analysis of the use of labor resources in terms of the analysis of the use of working time, labor productivity, labor intensity of products, as well as the wage fund,
3) identify reserves for a more complete and efficient use of labor resources,
4) to analyze the use of labor resources.
The theoretical and methodological basis of the study was the domestic scientific monographic and educational literature on the subject of work, publications in specialized periodicals, materials from official Internet sites.
The first part of the work highlights the theoretical foundations of the analysis of the labor resources of the enterprise. In the second part of the work, an analysis of the use of labor resources is carried out.
The work is presented on 36 sheets of typewritten text, contains 12 tables and a diagram.
1. THEORETICAL FOUNDATIONS OF THE ANALYSIS OF THE WORK RESOURCES OF THE ENTERPRISE
1.1 The procedure for analyzing the provision of an enterprise with labor resources
The volume and timeliness of all work, the degree of use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
The main tasks of the analysis:
1) study of the security of the enterprise and its structural divisions with personnel in terms of quantitative and qualitative parameters;
2) assessment of the extensiveness, intensity and efficiency of the use of personnel in the enterprise;
3) identification of reserves for a more complete and efficient use of the enterprise's personnel.
Information base of the analysis: labor plan, statistical reporting "Report on labor", personnel records and personnel department data.
The security of the enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. It is with this comparison that the analysis begins. For this, a table is compiled (Table 1).
Based on the results of the calculations, a conclusion is made about the causal deviations of the actual numbers and structure of employees from the planned ones by categories and professions, and an assessment of these deviations is also given.
Next, the qualitative composition of labor resources is analyzed. The analysis examines changes in the composition of workers by age, length of service, education and qualifications. At the same time, special attention is paid to the compliance of the qualifications of workers with the complexity of the work performed, i.e. comparing average rates.
Table 1. Security of the enterprise with labor resources.
, 
,
where is the average salary category of workers,
Tpi - wage category of the i-th category or profession of workers,
KPi - the number of workers of the i-th category or profession,
The average wage category of work,
TPTi - tariff category of works of the i-th type,
VPTi is the amount of work of the i-th type.
The average wage category of workers should be equal to the average wage category of work. If the average wage category of workers is greater than the average wage category of work, then this indicates the irrationality of the distribution of labor. On the contrary, it can lead to the release of low-quality products.
1) turnover ratio on acceptance =,
2) turnover ratio on disposal= 
,
3) staff turnover rate=
4) coefficient of staff constancy =
5) total turnover ratio=.
The indicators are analyzed in dynamics, based on the results of the analysis, conclusions are drawn about their changes.
1.2 The content of the analysis of the use of labor resources
Analysis of the use of labor resources includes:
Analysis of the use of working time,
· Labor productivity analysis,
Analysis of the labor intensity of products,
· Payroll analysis (WFP).
The analysis of the use of working time is carried out for the enterprise as a whole, for individual structural divisions and categories of employees, and is based on the balance of working time (Scheme 1).
Scheme 1. Fund of working time.
During the analysis, the following coefficients are calculated:
1) coefficient of use of the calendar fund of working time:
Show the share of the actual fund of working time in the calendar.
2) the coefficient of use of the personnel fund of time:
3) coefficient of use of the planned time fund:
The coefficients are analyzed in comparison with the recommended value and in dynamics. The corresponding conclusion is made.
,
where FRV is the actual working time fund of workers in man/hour,
KR - the average number of workers,
D is the average number of workers,
n is the average length of the working day in hours.
1) calculation of the impact of changes in the average number of workers on the deviation of their actual fund of working time:
2) calculation of the impact of a change in the average number of days worked by one worker on the deviation of the actual working time fund:
If D1<Д0, то говорят о целодневных потерях рабочего времени.
3) calculation of the impact of changes in the average length of the working day on the deviation of the working time fund of workers:
If the working hours have been reduced (p1<п0), то говорят о внутрисменных потерях рабочего времени.
It checks if the following equality holds:
At the end of the analysis, a conclusion is made about the influence of each of these factors on the deviation of the working time fund.
It is possible that working time according to the established working regime is fully used: there are no downtime or absenteeism. But there are also possible losses of working time as a result of absenteeism and downtime of equipment from the inefficient use of working time.
Distinguish between the concepts of safe days, all-day and intra-shift downtime, absenteeism and absenteeism. A worker may show up for work and not work during the entire shift or part of the shift. Hence the concept of all-day and intra-shift downtime. Absenteeism is a failure to appear at work for disrespectful reasons, that is, without legal grounds for this.
The same result in the production process can be obtained with different degrees of labor efficiency. The measure of labor efficiency in the production process is called labor productivity. In other words, labor productivity is understood as its effectiveness or the ability of a person to produce a certain volume of output per unit of working time.
At the workplace, in the shop, at the enterprise, labor productivity is determined by the amount of products that a worker produces per unit of time (output), or the amount of time spent on manufacturing a unit of output (labor intensity).
This indicator should be given special attention, because. it is on it that the level of many other indicators depends - the volume of manufactured products, the level of its cost, the expenditure of the wage fund, etc.
In the process of analyzing labor productivity, it is necessary to establish the degree of fulfillment of the plan and the dynamics of growth, the reasons for changing the level of labor productivity. Such reasons may be a change in the volume of production and the number of PPPs, the use of mechanization and automation tools, the presence or elimination of intra-shift and all-day downtime, etc.
Labor productivity is calculated per PPP worker and per worker. The presence of these two indicators allows us to analyze the shifts in the structure of the enterprise's personnel. The higher growth rate of labor productivity per PPP employee compared to the growth rate of labor productivity per worker indicates an increase in the proportion of workers in the total number of PPPs and a decrease in the proportion of employees. An increase in the proportion of employees is justified only if, at the same time, an increase in the productivity of all PPP personnel is achieved due to a higher organization of production, labor and management. As a general rule, the rate of productivity growth per PPP worker (per worker) should be equal to or higher than the rate of productivity growth per worker.
To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.
General indicators: average annual, average daily and average hourly output per worker, as well as average annual output per worker in value terms.
Private indicators characterize the output of a certain type of products in physical terms for 1 man-day or man-hour.
Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed of a certain type per unit of time.
These indicators are analyzed in dynamics in comparison with the plan, data from similar enterprises and industry averages.
In the course of the analysis, the influence of factors on the deviation of the most generalizing indicator of labor productivity of the average annual production of products by one worker is determined:
where GW is the average annual output of a worker,
UD - the share of workers in industrial and production personnel,
D - the average number of days worked by one worker per year,
SW is the average hourly output of a worker.
The calculation of the influence of these factors can be carried out by the method of absolute differences.
1) calculation of the impact of a change in the share of workers in the PPP on the deviation of the average annual output of a worker:
2) calculation of the impact of a change in the average number of days worked by one worker on the deviation of the average annual output of a worker:
3) calculation of the impact of a change in the average working day on the deviation of the average annual output of a worker:
4) calculation of the impact of a change in the average hourly output of a worker on the deviation of the average annual output of a worker:
At the end of the calculation, the following is checked:
At the same time, it should be noted that an increase in labor productivity of employees due to an increase in the share of workers in their total number indicates an improvement in the structure of industrial and production personnel. The growth in the level of labor productivity of workers due to an increase in the average number of days worked by one worker, his average working day and average hourly output also deserve a positive assessment.
In order to deepen the analysis of labor productivity indicators, the influence on the deviation of the volume of production of marketable products of changes in the average number of industrial and production personnel and the average annual output of a worker is determined:
Labor intensity - the cost of working time per unit or the entire volume of manufactured products. Reducing the labor intensity of products is the most important factor in increasing labor productivity. The growth of labor productivity occurs primarily due to a decrease in the labor intensity of products. It is possible to achieve a reduction in labor intensity through the introduction of scientific and technical progress measures, mechanization and automation of production and labor, as well as an increase in cooperative deliveries, revision of production standards, etc.
In the process of analysis, they study the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its change and the impact on the level of labor productivity. If possible, you should compare the specific labor intensity of products for other enterprises in the industry, which will allow you to identify best practices and develop measures for its implementation in the analyzed enterprise.
So, in the course of the analysis, two types of labor intensity are studied:
1) the labor intensity of a unit of production of a certain type (specific) is the ratio of the working time fund (FRV) and the volume of production in physical terms
2) labor intensity of one ruble (labor intensity in value terms)
.
The analysis begins with the study of the dynamics and implementation of the plan for the level of labor intensity of products. For this, a table is compiled (Table 2).
Table 2. The level of labor intensity of products
.
Table 3. Specific labor intensity
Table 4. Labor intensity of one ruble
Based on the results of the calculations, an assessment is made of the change in the UTE indicator for each type of product and a conclusion is made about the influence of factors on its deviation.
,
where TE is the total labor intensity,
TEi is the labor intensity of the i-th type of product,
UDi is the share of the i-th type of product in the total volume of production in value terms.
1) calculation of the impact of a change in the structure of production on the deviation of the total labor intensity
Examination:
The change in the level of labor intensity is not always estimated unambiguously. In particular, sometimes labor intensity increases with a significant share of newly developed products or improvement of their quality.
In order to improve the quality, reliability and competitiveness of products, additional labor and funds are required. However, the gains from increased sales and higher prices usually outweigh the losses from higher labor intensity. Therefore, the relationship between the complexity of products, their quality, cost, sales and profits should be the focus of analysts.
Wages in many industries take a significant share in the cost of production and have a great influence on the formation of its level.
The analysis begins with the study of the absolute and relative deviations of the actual payroll fund from the planned value.
However, the absolute deviation does not fully characterize the use of the wage fund, since it does not take into account the degree of fulfillment of the plan in terms of production volume. The relative deviation is expressed by the following formula:
where FZPskpl is the planned wage fund, adjusted for the implementation of the plan in terms of the volume of production of marketable products.
where KTP is the coefficient of fulfillment of the plan in terms of the volume of production of marketable products ().
Next, a factor analysis of the constant and variable parts of the payroll is performed in comparison with the data of the plan. The constant part of the wage fund of each category of production and industrial personnel is influenced by two factors:
1) change in the number of employees;
2) change in the average annual wage of one employee.
The dependence of the constant part of the payroll on the listed determinants is reflected by the following factor model:
where CR is the average number of employees on time wages,
D - the average number of days worked by one employee for the period,
n is the average length of the working day in hours,
NWP is the average hourly wage.
The calculation of the influence of factors can be performed by the method of absolute differences.
1) calculation of the impact of a change in headcount on the deviation of the constant part of the payroll
2) calculation of the impact of a change in the average number of days worked by one employee on the deviation of the constant part of the wage fund
3) calculation of the impact of a change in the average working day on the deviation of the constant part of the wage fund
4) calculation of the impact of changes in the average hourly wage on the deviation of the constant part of the payroll
Examination:
The value of the variable part of the wage fund is affected by the volume of output, the structure of products and direct labor costs in the cost of certain types of products.
For factor analysis, the following formula is used:
,
where VTpi is the volume of production of products of the i-th type in physical terms,
UTEi - specific labor intensity of some i-th type of product,
OTi - the level of wages for 1 man-hour in the production of products of the i-th type.
The calculation of the influence of factors is carried out using the method of chain substitutions:
1) calculation of the impact of changes in the volume of production on the deviation of the variable part of the wage fund
2) calculation of the impact of a change in the structure of production on the deviation of the variable part of the wage fund
3) calculation of the impact of changes in specific labor input on the deviation of the variable part of the payroll
4) calculation of the impact of changes in the level of wages for 1 man-hour on the deviation of the variable part of the wage fund
Examination:
In the course of the analysis, it is also necessary to establish a correspondence between the growth rates of labor productivity and average wages. To increase the level of profitability, it is important that the growth rate of labor productivity outpaces the growth rate of wages. If this principle is not observed, then there is an increase in the cost (due to overspending of wages) and, accordingly, the amount of profit decreases.
1) payroll - shows how many rubles of marketable products each ruble of wages gives
2) wage intensity - shows how many rubles of wages fall on each ruble of marketable products
3) salary profitability - shows how many kopecks of profit of marketable products fall on each ruble of wages.
The indicators are analyzed in dynamics, in comparison with the plan, with data from similar enterprises and industry averages.
1.3 Identification of reserves for the effective use of labor resources
If, in the course of the analysis of the availability of labor resources, an incomplete provision of the enterprise with labor resources was revealed, then a set of proposals is developed aimed at a more complete use of the labor force, growth in labor productivity, intensification of production, its comprehensive mechanization, automation, and others.
If an enterprise expands its activities and it is supposed to create new jobs, then a reserve for increasing output is determined due to this:
,
where is the reserve for increasing output by increasing jobs,
The expected increase in the number of jobs,
The average annual actual output of a worker.
When analyzing the use of working time, it is important to establish which of the reasons that caused the loss of working time depend on the labor collective (absenteeism, equipment downtime due to the fault of workers, etc.) and which are not due to its activities (vacations, for example). Elimination of losses of working time due to reasons depending on the labor collective is a reserve that does not require capital investments, but allows you to quickly get a return.
It is also necessary to pay attention to unproductive costs of working time (hidden losses of working time). This is the cost of working time for the manufacture of rejected products and the correction of defects, as well as in connection with deviations from the technological process.
To determine the unproductive loss of working time associated with marriage, it is necessary to divide the sum of the wages of workers in rejected products and the wages paid to workers to correct it by the average hourly wage of workers.
The elimination of all-day and intra-shift losses of working time is considered as a reserve for increasing the actual working time fund and, accordingly, the volume of production.
where SVpl is the average hourly planned production output.
However, it must be borne in mind that the loss of working time does not always lead to a decrease in the volume of production, because. they can be compensated by increasing the intensity of work of workers. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.
In the conclusion of the analysis of labor productivity, reserves or opportunities for its increase are identified:
1) reducing the complexity of products;
2) more complete use of the production capacity of the enterprise.
There is a formula for calculating the reserve for increasing the average hourly output of a worker:
,
where RSV is the value of the reserve for increasing the average hourly output,
SVv and SVf - the average hourly output of the worker, possible and actual, (at the same time, SVv > SVf),
TPF - the actual volume of production of marketable products,
Tf - the actual costs of working time associated with it (man-hour),
In the conclusion of the analysis of the labor intensity of products, the reserve for its reduction is determined by the formula:
where P↓TE is the value of the reserve for reducing labor intensity,
TEv and TEf are possible and actual labor intensity (at the same time, TEv<ТЕф),
TPF - the actual volume of production of marketable products,
Tf - the actual costs of working time associated with it (man-hour),
P↓T - the expected reduction in working time due to mechanization, automation of production, advanced training of workers, improvements in working conditions, etc.,
RTP - the expected increase in the volume of production of marketable products through the introduction of scientific and technological progress.
Тd - additional costs of working time associated with an increase in the volume of production.
Savings (overspending) of the wage fund due to changes in the ratio of labor productivity and average wages are calculated by the formula:
If E<0, то имеет место экономия фонда заработной платы, если Э>0 then overspending, if E = 0, then there is neither savings nor overspending of the wage fund.
So, the personnel working at the enterprise is the main value in the enterprise. It is advisable to analyze labor resources in several areas, the most important of which are: analysis of the enterprise's labor resources, analysis of the use of working time, analysis of labor productivity, analysis of labor intensity and analysis of wages, as well as identification of reserves for the effective use of labor resources.
2. PRACTICE OF ANALYSIS OF THE USE OF LABOR RESOURCES
2.1 Analysis of the provision of the enterprise with labor resources
Let's analyze the number and structure of employees by categories in comparison with the plan:
Table 5. Labor resources of the enterprise
The results of the analysis show that the composition of employees by categories of personnel has changed significantly.
As can be seen from the table, the number of PPP in the reporting year increased compared to the previous year and amounted to 114 people in absolute terms. The table also shows that the share of workers in the total number of employees of the enterprise, as well as the share of specialists, in fact, decreased. The proportion of managers and employees has increased.
Next, we analyze the movement of labor in the enterprise (Table 6). The analysis shows that the overall turnover ratio decreased by 2.26%. The turnover ratio on admission is higher than the turnover ratio on disposal (this trend is observed both according to the plan and in fact). The staff turnover rate decreased by 0.16% compared to the plan. The staff retention rate also decreased (by 3.7%). This may indicate that, in general, the employees of the enterprise are satisfied with the conditions and pay for their work.
Table 6. The movement of labor in the enterprise
| Indicators | Plan | Fact | Deviation |
| 950 | 1064 | 114 | |
| Number of people hired, people | 143 | 157 | 14 |
Number of retired (dismissed), people |
85 | 74 | -11 |
| At will, man | 35 | 43 | 8 |
| For violation of labor discipline, people | 12 | 8 | -4 |
| Number of employees who worked for the entire period, people | 870 | 935 | 65 |
| Acceptance turnover ratio, % | 15,05 | 14,76 | -0,29 |
| Retirement turnover ratio, % | 8,95 | 6,95 | -2 |
| Staff turnover rate, % | 4,95 | 4,79 | -0,16 |
| Personnel retention rate, % | 91,58 | 87,88 | -3,7 |
| Total turnover ratio, % | 24 | 21,74 | -2,26 |
2.2 Analysis of the use of labor resources
The completeness of the use of labor resources can be assessed by the number of days and hours worked by one worker for the analyzed period of time, as well as by the degree of use of the working time fund.
Table 7. Fund of working time
The working time fund depends on the number of workers, the number of days worked by one worker on average per year and the average length of the working day:
PDF=CR ∙ D ∙ p
At the analyzed enterprise, the actual PDF is more than the planned one by 48,450 hours, including due to changes in:
1) the number of workers
∆FRVKR=(KR1 - KR2) ∙ D0 ∙ p0=(570 - 500) ∙225∙7.8=122850
2) the number of days worked by one worker
∆FRVD=KR1 ∙ (D1 - D0) ∙ p0=570 ∙ (215 - 225) ∙7.8= - 44460
∆FRVp \u003d KR1 ∙ D1 ∙ (p1 - p0) \u003d 570 ∙ 215 ∙ (7.5 - 7.8) \u003d - 36765
As can be seen from the above data, the company uses the available labor resources insufficiently. On average, one worker worked 215 days instead of 225, as a result of which the whole-day loss of working time per worker increased by 10 days, and for all - 5700, or 44460 hours.
Intra-shift losses of working time are also significant: in one day they amounted to 0.3 hours, and for all the days worked by all workers - 36,765 hours.
The total loss of working time amounted to 81225 hours, or 8.8%.
To identify the causes of all-day and intra-shift losses of working time, we compare the data of the actual and planned balance of working time.
security labor resource productivity
Table 8. Balance of working time
| Index | Plan | Fact | Deviation |
| Calendar number of days, incl. | 365 | 365 | - |
| Holidays and weekends | 101 | 101 | - |
| Nominal working time fund | 264 | 264 | - |
| Absences from work, days, including: | 39 | 56 | 17 |
| Annual holidays | 21 | 24 | 3 |
| Study leave | 1 | 2 | 1 |
| Maternity leave | 3 | 2 | -1 |
| Additional holidays with the permission of the administration | 5 | 7 | 2 |
| Diseases | 9 | 14 | 5 |
| absenteeism | - | 3 | 3 |
| Downtime | - | 4 | 4 |
| Turnout Fund of Working Time | 225 | 215 | -10 |
| Working shift duration, h | 8 | 8 | - |
| Working time budget, h | 1800 | 1720 | -80 |
| Pre-holiday shortened days, h | 20 | 20 | - |
| Breaks in the work of nursing mothers, h | 3 | 5 | 2 |
| Intra-shift downtime, h | 20 | 80 | 60 |
| Useful working time fund, h | 1755 | 1612,5 | -142,5 |
Loss of working time, as described in the first chapter of the work and as can be seen from the data in the table, can be caused by various objective and subjective reasons not provided for by the plan: additional vacations with the permission of the administration, diseases of workers with temporary disability, absenteeism, downtime due to malfunctions of equipment, machines, mechanisms, etc.
In the above example, most of the loss of working time is caused by subjective factors, such as additional vacations with the permission of the administration, absenteeism, downtime, which can be considered unused reserves for increasing the working time fund.
Let's analyze labor productivity next. Data for analysis are presented in the following table:
Table 9. Performance indicators of the enterprise
| Index | Plan | Fact | Deviation |
| Average number of employees, people | 950 | 1064 | 114 |
| Including workers, people | 500 | 570 | 70 |
| Share of workers in the total number of employees | 0,53 | 0,54 | 0,01 |
| Days worked by one worker for the period | 225 | 215 | -10 |
| Hours worked by all workers, h | 877 500 | 919 125 | 41 625 |
| Average working day, h | 7,8 | 7,5 | -0,3 |
| Volume of production in comparable prices, thousand rubles | 100 000 | 120 500 | 20 500 |
| Average annual output of one employee, thousand rubles | 105,26 | 113,25 | 7,99 |
Production of one worker: Average annual, thousand rubles Average daily, rub. Average hourly, rub. |
The average annual output of one worker can be represented as the product of the following factors:
∆GV=UD ∙ D ∙ p ∙ SV.
Based on the data in the table, we will make a calculation using the method of absolute differences.
From the data in the table it can be seen that the average annual output of one employee increased by 7.99 thousand rubles, or by 1.1%, including due to changes in:
1) the share of workers in the total number of employees of the enterprise
∆GVUD \u003d (UD1 - UD0) ∙D0 ∙p0 ∙CB0 \u003d (0.54-0.53) ∙225 ∙7.8 ∙113.96 \u003d 1.9 thousand rubles.
2) the number of days worked by one worker per year
Rb
3) working hours
∆GVp=UD1 ∙D1 ∙(n1 – n0) ∙CB0=0.54 ∙215∙(7.5-7.8) ∙113.96=-3.9ths. rub.
4) average hourly output of workers
∆DHW=UD1 ∙D1 ∙p1 ∙(CB1 – CB0)=0.54 ∙215 ∙7.5 ∙(131.10-113.96)=14.9 thousand rub.
In a similar way, we analyze the impact on the deviation of the volume of production of marketable products of changes in the average number of industrial and production personnel and the average annual output of a worker:
1) calculation of the impact of a change in the average number of PPP on the deviation of the volume of production:
\u003d (1064-950) ∙ 105.26 \u003d 12 thousand rubles.
2) calculation of the impact of a change in the average annual output of a worker on the deviation in the volume of production:
1064 ∙ (113.25-105.26) \u003d 8.5 thousand rubles.
Table 10. Labor intensity of products
The planned increase in labor productivity (hourly output) due to a decrease in the labor intensity of products:
Table 11. Labor intensity of product types
| Product type | TP, thousand rubles |
person-h/thous. rub. |
Influence of factors on the deviation of TEi, person-h/thous. rub. |
||||||
| Plan | Fact | Plan | Fact | Plan | Conditionally | Fact | TPi | FRVi | |
| BUT | 25000 | 35000 | 355000 | 470000 | 14,2 | 10,1 | 13,4 | -4,1 | 3,3 |
| B | 44000 | 65000 | 270500 | 320120 | 6,1 | 4,2 | 4,9 | -1,9 | 0,7 |
| AT | 31000 | 20500 | 252000 | 129005 | 8,1 | 12,3 | 6,3 | 4,2 | -6 |
| Total | 100000 | 120500 | 877500 | 919125 | 28,4 | 26,6 | 24,6 | -1,8 | -2 |
It follows from the analysis that the actual values of the labor intensity of products for each type do not correspond to the planned ones. Moreover, they are an order of magnitude lower. Thus, the labor intensity of products of type A in fact amounted to 13.4 man-hours / thousand tons. rub., whereas in comparison with the plan it was 14.2; the labor intensity of type B and C was in fact 4.9 man-hours / thousand. rub. and 6.3 man-hours/thous. rubles, respectively (compared to the planned values of 6.1 man-hours/thousand rubles and 8.1 man-hours/thousand rubles). Various factors may have contributed to the reduction in labor intensity. Let's determine the influence of some of them.
The influence of changes in the structure of production and the labor intensity of individual types of products on the deviation of the total labor intensity is determined by the following formula:
1) calculation of the impact of a change in the structure of production on the deviation of the total labor intensity:
2) calculation of the impact of changes in the labor intensity of individual types of products on the deviation of the total labor intensity
∆TETEi=7.6 - 8.8 ≈ 0.044 - 1.2
Discrepancies in calculations due to rounding.
The last in the analysis of the use of labor resources will be an analysis of the wage fund. First, let's make an analytical table:
Table 12. Payroll
Let us study the absolute and relative deviation of the actual value of the wage fund from the planned one.
The absolute deviation of the wage fund is determined by comparing the actually used funds for wages with the planned wage fund:
∆FZPabs=FZPf - FZPpl=21465 - 20500=+965 thousand rubles.
However, it must be borne in mind that the absolute deviation in itself does not characterize the use of the wage bill, since this indicator is determined without taking into account the degree of fulfillment of the production plan.
The relative deviation of the wage fund is calculated as the difference between the actually accrued wages and the planned fund, adjusted for the coefficient of fulfillment of the production plan.
The constant part of wages does not change with an increase or decrease in output:
RUR
Thus, the absolute deviation of the wage fund amounted to +965 thousand rubles, and the relative -19 thousand rubles. Consequently, this enterprise has a relative savings in the use of the wage fund in the amount of 19 thousand rubles.
Now let's calculate the performance indicators for the use of the payroll fund according to the plan and in fact.
1) payroll.
ZOpl \u003d 80000/20500 \u003d 3.9 p.
Zof=86000/21465=4 r.
Thus, in fact, 4 rubles of marketable output gives a ruble of wages, and according to the plan, 3.9 rubles.
2) wage intensity.
ZEpl \u003d 20500 / 80000 \u003d 0.26 p.
Zef \u003d 21465 / 86000 \u003d 0.25 p.
According to the plan 0.26 p. wages fall on the ruble of marketable products, in fact 0.25 p.
In the first indicator, there is an increase in the numerical value, while in the second there is a decrease. In both cases, the deviation is 0.1 p.
2.3 Identification of reserves for the effective use of labor resources
The choice of ways to improve the efficiency of labor potential depends on the strategic goal that the enterprise is solving. Motivational or organizational factors for increasing labor efficiency can be put forward in the first place.
Based on the results of the economic analysis of the enterprise, we can propose the following set of measures to optimize the production process.
First, a set of efforts aimed at reducing the duration of equipment downtime. Renewal of the equipment fleet where there is a shortage or deterioration. Improvement of qualification and optimization of work of repairmen in order to improve the quality of equipment repair. The introduction of a material interest in reducing the duration of equipment downtime for all persons on whom it depends.
Secondly, a change in the situation characterized by an increase in the number of actually worked shifts among industrial and production personnel, namely, the purchase of more productive equipment, the introduction of more modern time-saving technologies in order to increase labor productivity, if it is not expected that the enterprise will reduce production volume.
Thirdly, it is necessary to consolidate the emerging trend towards stabilization of the personnel of the enterprise. To do this, it is necessary to carry out a number of measures in the social sphere, to improve the organization of labor (raising the qualifications of personnel, the cultural and technical level of workers, strengthening labor discipline and improving the wage system, the personal material interest of all workers, ensuring average labor intensity).
In general, the provision of an enterprise with labor resources and its indicators make it possible to release personnel in certain areas of the production cycle as a result of an additional need for personnel of a given professional and qualification level.
When analyzing the use of the working time fund, it is important to establish which reasons that caused the loss of working time depend on the staff (absenteeism, equipment downtime due to the fault of workers, etc.) and which do not (maternity leave, study leave, etc.) etc.). Losses of working time for reasons that depend on the personnel, until they are completely eliminated, serve as a reserve that does not require capital investments, but allows you to quickly get a return. Thus, it is necessary to establish strict control over the formation and use of the working time fund.
The main goal of labor productivity analysis is to identify reserves for labor productivity growth with their subsequent use, as well as to develop measures to increase labor productivity and their effective use.
The analysis of the wage fund is aimed at developing and justifying measures to improve the organization of wages, it allows you to evaluate the reserves for reducing unit costs for output.
So, based on the data obtained in the course of the analysis of the enterprise's availability of labor resources, analysis of the use of working time, labor productivity, labor intensity of products and the wage fund, we will identify reserves for a more complete and efficient use of labor resources at the enterprise.
To begin with, let's determine the reserve for increasing output by increasing jobs:
Thus, due to the creation of 15 new jobs with an average annual output of a worker equal to 211.4 thousand rubles, the output of marketable products will increase by 3171 thousand rubles.
We calculate the reserve for increasing the volume of production, based on the data on the use of working time:
As you can see, the enterprise needs to eliminate day-to-day and intra-shift losses of working time, to make better use of the available labor resources, otherwise this leads to a decrease in output. However, one should take into account what causes these losses, because they could also depend on equipment downtime due to breakdowns and accidents.
At the analyzed enterprise, the possible average hourly output of a worker is less than the actual one, which means that the calculation of the reserve for increasing the average hourly output of a worker is impossible. In other words, it doesn't exist.
Also, the analyzed enterprise does not have a reserve for reducing the labor intensity of products, since the possible labor intensity of products is higher than the actual one.
Calculate the rate of savings or overspending of the payroll:
.
; 
From the calculations E<0, значит, на предприятии имеет место экономия заработной платы.
CONCLUSION
The goals and objectives set for this study are reflected in the content of the work.
The author gave a description and procedure for the analysis of the labor resources of the enterprise. It was found that it is advisable to analyze labor resources in several areas, the most important of which are: analysis of the availability of labor resources for an enterprise, analysis of the use of working time, analysis of labor productivity, analysis of labor intensity and analysis of wages, as well as identification of reserves for the effective use of labor resources.
Carrying out such an analysis at the enterprise is based on the following information base: labor plan, statistical reporting “Labor Report”, data from the time sheet and personnel department.
The main objectives of the analysis of the availability of labor resources is to study the availability of the enterprise and its structural divisions with personnel in terms of quantitative and qualitative parameters; assessment of the extensiveness, intensity and efficiency of the use of personnel in the enterprise, as well as the identification of reserves for a more complete and efficient use of the personnel of the enterprise.
An analysis of the use of working time establishes the actual and possible losses of the working time fund, and also identifies the reasons that led to these losses.
In the process of analyzing labor productivity, it is necessary to establish the degree of fulfillment of the plan and the dynamics of growth, the reasons for changing the level of labor productivity.
In the course of the analysis of the labor intensity of products, they study the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its change and the impact on the level of labor productivity. If possible, compare the specific labor intensity of products for other enterprises in the industry.
Analysis of the payroll considers this fund as the result of the influence of factors that determine the procedure for calculating the remuneration of each category of personnel.
The final and perhaps the most important step in the analysis of the enterprise's labor resources is to identify reserves for a more complete and efficient use of these resources.
The analysis of labor resources is very important at the present time, because from the point of view of an entrepreneur, the most significant issues are the availability and efficient use of labor resources.
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15. Khotinskaya G.I., Kharitonova T.V. Analysis of the economic activity of the enterprise: Textbook. - M .: Publishing house "Delo and Service", 2004. - 240 p.
16. Shermet A.D. Theory of economic analysis: Textbook. - M.: INFRA-M, 2005 - 366 p.
17. New Economic Dictionary / Ed. A.N. Azrilyana. - 3rd ed. - M.: Institute of New Economics, 2009. - 1088 p.
18. Financial Dictionary / Blagodatin A.A., Lozovsky L.Sh., Raizberg B.A. – M.: INFRA-M, 2009 – 378 p.
19. Antoshina O.A. Analysis of labor indicators // Auditor sheets, No. 7, July 2007 - Access mode: Guarantor.
20. Bereslavskaya V.L., Gamova E.M., Zhubrin A.A. Effectiveness of the use of labor resources and optimization of wages // Economic analysis. Theory and Practice, No. 14, July 2008 - Access Mode: Guaranteed.
The rational use of the enterprise's personnel is an indispensable condition that ensures the continuity of the production process and the successful implementation of production plans. For the purposes of analysis, all personnel should be divided into industrial and non-industrial personnel. To industrial and production personnel (IFR) include persons engaged in labor operations related to the main activity of the enterprise, and non-industrial personnel include employees of cultural institutions, public catering, medicine, etc., belonging to the enterprise.
Employees RFP divided into workers and employees. As part of the employees, managers, specialists and other employees (clerical accounting, etc. personnel) are singled out. Workers are divided into main and auxiliary. In the analysis of the labor resources of an enterprise, one can distinguish three directions:
1. Analysis of the use of labor.
1.1. Analysis of the security of the enterprise with labor resources.
1.2. Analysis of personnel qualification level.
1.3. Analysis of the forms, dynamics and reasons for the movement of personnel.
1.4. Analysis of the use of working time.
2. Analysis of labor productivity.
2.1. Analysis of the implementation of the plan for the growth of labor productivity and determination of the increase in production due to this factor.
2.2. Factor analysis of labor productivity.
2.3. Reserves for labor productivity growth.
3. Analysis of wages.
3.1. Analysis of the composition and dynamics of the wage fund.
3.2. Factor analysis of the payroll.
3.3. Analysis of the effectiveness of the use of the wage fund.
Sources of information for analysis:
Labor plan, f No. 1-T “Report on labor”, f No. 5-3 “Report on the costs of production and sale of products (works, services) of an enterprise (organization), statistical reporting of the personnel department on the movement of workers, etc.”
5.1. Analysis of labor use
In the course of the analysis of the availability of labor resources, the actual number of personnel is compared with the previous period and the planned number of the reporting period for all classification groups. In the process of analysis, the ratio between groups and the trends in this ratio are studied.
The influence of a change in the proportion of the main workers in their total number on the output of one worker is determined by the formula
where UD 1 , UD 0- the share of the main workers in their total number according to the plan (base period) and report; SW 0- the average annual output of one worker according to the plan.
The reduction of auxiliary workers can be achieved by concentrating and specializing auxiliary work: adjusting and repairing equipment, raising the level of mechanization and improving the labor of these workers.
Number of workers Ch r determined based on the norm of labor intensity of work of the planned period (T), effective (real) annual fund of working time (T eff) and the planned coefficient of compliance with the norms Tonn according to the formula
.
The number of workers employed in instrumental, aggregate work, where the actions of workers are mainly in the management of mechanized or automated processes, is determined by jobs and service standards:
,
where n i
is the number of aggregates in the i-th operation;
HPi- the number of workers required to service the i-th workplace;
kWi- the load factor of workers at the i-th operation in case of coincidence of professions;
i
- name of operations.
The number of employees is determined on the basis of the organizational structure of the enterprise and the rational number required to provide management functions.
The number of non-industrial personnel is determined according to standard industry standards, according to service standards.
Analysis of professional and qualification level workers is produced by comparing the available number of specialties and categories with the number necessary for the performance of each type of work in sections, teams and the enterprise as a whole. This reveals a surplus or shortage of workers in each profession.
To assess the compliance of the qualifications of workers with the complexity of the work performed by the site, workshop, enterprise, the average tariff categories of work and workers are compared, which can be determined by the weighted average arithmetic formula:
;
,
where T p- tariff category,
Hp– total number (number) of workers,
Hpi
- the number of workers of the i-th category,
VRi- the amount of work of the i-th type,
V
- the total amount of work.
If the actual average wage category of workers is lower than the planned one, below the average wage category of work, then this may lead to a decrease in the quality of products and, therefore, it is necessary to provide for staff training. If the average category of workers is higher than the average wage category of work, then the workers must be paid extra for using them in less skilled jobs.
In the course of the analysis of the qualifications of managerial personnel, they check the correspondence of the level of education of each employee to the position held, study issues related to the selection of personnel, their training and advanced training.
The qualification level of workers depends largely on age, length of service, education, etc. Therefore, in the process of analysis, changes in the composition of workers by age, length of service, and education are studied.
A crucial stage in the analysis of the use of an enterprise by personnel is the study labor movement. The analysis is carried out in dynamics over a number of years based on the following coefficients. (Table 14)
In the course of the analysis, the reasons for the departure of workers for violation of labor discipline are subjected to careful study, since this is often associated with unresolved social problems.
However, output depends not so much on the number of workers, but on the amount of labor expended on production, determined by the amount of working time. That's why analysis of the use of working time is an important part of the analytical work in the enterprise.
Table 14
Labor movement indicators
|
Name of indicator |
Formula for calculating the indicator |
economic sense |
|
Intake turnover ratio (K n) Retirement turnover ratio (K in) Staff turnover rate (K t) Frame Persistence Ratio (K post) |
|
Characterizes the share of hired workers for the period It characterizes the share of employees who left during the period Characterizes the level of dismissal of employees for negative reasons Characterizes the level of employees at this enterprise constantly in the analyzed period (year, quarter) |
Analysis of the use of working time is carried out on the basis of the balance of working time. The main components of the balance are presented in Table 15.
Table 15
The main indicators of the balance of working time per worker
|
Time fund indicator |
Conventions |
Calculation formula |
Notes |
|
Calendar Rated (mode) Useful Fund of Working Time |
T nom \u003d T to -t output T jav \u003d T nom -t imp T p \u003d T yav. t-t ch |
t out - the time of weekends and holidays t no-show - days of no-show: vacation, sickness, by decision of the administration, absenteeism, etc. t is the nominal working time, t vp - time of intra-shift downtime and breaks in work, reduced and preferential hours |
The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole.
The working time fund (FW) depends on the number of workers (P p), the number of working days worked per working day on average per year (D), the average length of the working day (t):
|
|
If, in fact, one worker worked fewer days and hours than was provided for by the plan, then it is possible to determine the over-plan losses of working time: all-day (D sweat) and intra-shift (t sweat):
In the course of the analysis, it is necessary to identify the reasons for the formation of excess losses of working time. Among them may be: additional leave with the permission of the administration, absenteeism from work due to illness, absenteeism, downtime due to equipment malfunction, lack of work, raw materials, materials, fuel, energy, etc. Each type of loss should be assessed in detail, especially one that depends on the enterprise. Reducing the loss of working time for reasons that depend on the labor collective is a reserve for increasing production, which does not require additional capital investments and allows you to quickly get a return.
Having studied the loss of working time, unproductive labor costs are identified, which are the sum of the costs of working time as a result of the manufacture of rejected products and the correction of defects, as well as in connection with deviations from the technological process (additional costs of working time). To determine unproductive losses of working time, data on losses from marriage are used (magazine-order No. 10). Based on these data, an analytical table 16 is compiled.
Table 16
Initial data for the calculation of unproductive costs of working time
To calculate the unproductive costs of working time associated with the manufacture and correction of marriage, determine:
The share of wages of production workers in the production cost of commercial products:
;
The amount of wages in the cost of the final marriage:
;
The share of wages of production workers in the production cost of marketable products minus material costs:
;
wages of workers for the correction of marriage:
;
wages of workers in the final marriage and in the costs of its correction:
;
The average hourly wage of workers
working time spent on the manufacture of marriage and its correction:
Reducing the loss of working time is one of the reserves for increasing output. To calculate it, it is necessary to multiply the loss of working time (T sweat) due to the fault of the enterprise by the planned average hourly output (SV pl):
.
Losses of working time do not always lead to a decrease in the volume of production, since they can be compensated by an increase in the intensity of work of workers. Therefore, when analyzing the use of labor resources, great importance is attached to the study of labor productivity indicators.
5.2. Labor productivity analysis
To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.
General indicators: average annual, average daily and average hourly output per worker, average annual output per worker in value terms.
Particular indicators: the labor intensity of products of a certain type in physical terms for 1 man-day or man-hour.
Auxiliary indicators: the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.
The most general indicator of labor productivity is the average annual production of products by one worker (HW):
where TP is the volume of marketable products in value terms;
H is the number of employees.
Factors affecting annual output are presented in Fig.6.
Hence, the factor model for the indicator of average annual output will have the following form:
where PDF i is the fund of working time for the manufacture of the i-th type of product,
VVP i - the number of products of the same name in physical terms.
This indicator is the inverse of the average hourly output.
Reducing the labor intensity of products is the most important factor in increasing labor productivity. The growth of labor productivity occurs primarily due to a decrease in the labor intensity of products. It is possible to achieve a reduction in labor intensity through the implementation of measures NTP, mechanization and automation of production and labor, as well as an increase in cooperative deliveries, a revision of production standards, etc.
Rice. 6. The relationship of factors that determine the average annual output of an employee of an enterprise
In the process of analysis, they study the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its change and the impact on the level of labor productivity. If possible, you should compare the specific labor intensity of products for other enterprises in the industry, which will identify best practices and develop measures for its implementation in the analyzed enterprise.
The analysis showed that the planned task to reduce the labor intensity of products in general for the enterprise was significantly overfulfilled. The planned task to reduce the labor intensity of products compared to last year was 95.3%, then the change was 95.3% -100% = -4.7%. The actual decrease in labor intensity compared to the level of the previous year is 90.97% or 90.97% -100% = -9.03%.
Example.
Table 17
Evaluation of the dynamics and implementation of the plan in terms of the level of labor intensity of products
The planned increase in labor productivity (hourly output) due to a decrease in the labor intensity of products:
.
Actual growth in labor productivity due to a decrease in labor intensity compared to the level of the previous year:
.
The plan to reduce labor intensity was overfulfilled by 4.33% (95.3% -90.97%), as a result of which the average hourly output increased by 5.01% (9.92% -4.91%).
Knowing how the average hourly output has changed, it is possible to determine the change in the labor intensity of products:
;
;
.
Conclusion. There is an inverse relationship between the labor intensity of production and the level of labor productivity. Therefore, the total specific labor intensity of production depends on the same factors as the average hourly output of workers.
In the process of subsequent analysis, indicators of specific labor intensity by type of product are studied. A change in the average level of specific labor intensity can occur due to a change in its level for individual types of products (TE i) and the structure of production (LE i). With an increase in the specific gravity of more labor-intensive products, its average level increases and vice versa:
|
|
The influence of these factors on the average level of labor intensity can be determined by the chain substitution method through the weighted average values:
;
;
.
The change in the level of labor intensity is not always estimated unambiguously. Labor intensity can increase with a significant proportion of newly developed products or an improvement in their quality. In order to improve the quality, reliability and competitiveness of products, additional costs of funds and labor are required. However, the gain from the increase in sales volume, higher prices, as a rule, covers the loss from the increase in the labor intensity of products. Therefore, the relationship between the complexity of products and their quality, cost, sales and profits should be the focus of analysts.
In conclusion, the analysis determines the reserves for reducing the specific labor intensity of products for individual products and for the enterprise as a whole:
,
where T f - the actual cost of working time for the production of products, T n - the cost of working time associated with a decrease in labor intensity, T d - additional costs of working time associated with the implementation of measures to reduce labor intensity. VP f - the actual volume of gross output; VP n - the volume of gross output obtained in connection with a decrease in labor intensity.
5.3. Payroll analysis
The analysis of the use of the wage fund begins with the calculation of the absolute and relative deviation of its actual value from the planned one.
The absolute deviation is determined by comparing the actually used funds for wages (FZP f) with the planned wage fund (FZP pl) for the whole enterprise, production unit and categories of employees:
However, the absolute deviation is calculated without taking into account the degree of fulfillment of the production plan. The calculation of the relative deviation of the wage fund will help to take this factor into account.
To do this, the variable part of the wage fund (FZP lane) is adjusted by the coefficient of implementation of the production plan (K pp). The variable part of the wage fund includes the wages of workers at piece rates, bonuses to workers and management personnel for production results, the amount of vacation pay corresponding to the share of the variable salary, other payments related to the wage fund and which change in proportion to the volume of production.
The constant part of wages (FZP post) does not change with an increase or decrease in the volume of production - this is the salary of workers at tariff rates, the salary of employees at salaries, all types of additional payments, the remuneration of workers in non-industrial industries and the corresponding amount of vacation pay. Relative deviation of the payroll:
In the process of subsequent analysis, the factors that caused the absolute and relative deviations in the payroll are determined.
The factor model of the variable part of the wage fund is shown in Figure 7.
Fig.7. Scheme of the factor system of the variable wage fund
According to this scheme, the model will have the following form.
Similarly, one can present a factorial model for the payroll of employees.
During the analysis, it is also necessary establish the effectiveness of the use of the fund wages.
For expanded reproduction to obtain the necessary profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of its payment. If this principle is not observed, then there is an overspending of the salary fund, an increase in the cost of production and, accordingly, a decrease in the amount of profit.
The change in the average earnings of employees for the period is characterized by its index (J RF):
The change in the average annual output is determined similarly based on the labor productivity index (J pt):
The growth rate of labor productivity must outstrip the growth rate of average wages. To do this, the lead coefficient K op is calculated and analyzed in dynamics:
Then they calculate the amount of savings (overspending) (Uh) wage fund due to the change in the ratio between the growth rate of labor productivity and its payment:
.
In conditions of high inflation, when analyzing the average wage growth index, it is necessary to adjust the basic indicator of the average wage (SZ 0) for the index of price growth for consumer goods and services (J y)
,
where SZ 1 - the average salary in the reporting period.
Questions for self-control
1. In what main areas is the analysis of the labor resources of the enterprise carried out?
2. In what sequence and on the basis of what indicators is the analysis of the provision of labor resources carried out?
3. In what sequence and on the basis of what indicators is the analysis of the use of working time carried out?
4. What factors influence the change in the working time fund?
5. What indicators characterize labor productivity?
6. What factors influence the level of labor productivity?
7. In what sequence is the analysis of labor costs carried out?
8. Describe deterministic factor payroll systems.
9. List the techniques and methods used in the analysis of the use of labor resources.
| Previous |
Analysis of labor resources - one of the main sections of the analysis of the enterprise. Sufficient provision of enterprises with labor resources, a high level of labor productivity are of great importance for increasing production volumes.
The main tasks of the analysis of labor resources are:
- - an objective assessment of the use of labor force, working time, labor productivity;
- - determination of factors and their quantitative influence on the change in labor indicators;
- - identification of reserves for a more complete and efficient use of labor resources.
The purpose of the analysis of labor indicators is to identify reserves and untapped opportunities, to develop measures aimed at putting these reserves into action.
The provision of an enterprise with labor resources is determined by comparing the actual number of employees by categories and professions with the planned need, while it is necessary to analyze the qualitative composition by qualification. For specialists and employees, the level of their qualification is determined on the basis of the level of special education, on the results of attestations; for workers, the initial indicator of qualification is the tariff category. To assess the compliance of the qualifications of workers with the complexity of the work they perform, the average wage categories calculated as weighted averages for the number of workers in a given wage category are compared. If the actual average wage rate of workers is lower than planned and lower than the average wage rate of work, then this affects the quality of products. If, on the contrary, it is higher than the average wage category, then workers for less skilled work must make an additional payment at the rate.
The structure of the number of industrial and production personnel depends on the characteristics of the industry, product range, specialization and scale of production. The share of each category of workers changes with the development of technology and the organization of production. In the process of analysis, changes in the composition of workers by age, length of service, and education are studied. An equally important step in the analysis of the labor force supply of an enterprise is the analysis of the movement of the labor force, during which the following indicators are calculated:
Turnover ratio for hiring workers:
Retirement turnover ratio:
Staff turnover rate:
The coefficient of constancy of the personnel of the enterprise:
The procedure for calculating the average number of employees was approved by Rosstat Order No. 428 dated October 28, 2013 "On Approval of Instructions for Completing Federal Statistical Observation Forms No. P-1 "Information on the Production and Shipment of Goods and Services", No. P-2 "Information on Investments in Non-Financial Assets ”, No. P-3 “Information on the financial condition of the organization”, No. P-4 “Information on the number and wages of employees”, No. P-5 (m) “Basic information about the activities of the organization” "(hereinafter - Rosstat Order No. 428 ).
The average number of employees is calculated on the basis of the payroll, which is given on a certain date, for example, on the last day of the reporting period. The list of categories of workers that are not included in the headcount contains clause 80 of this order.
The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.
The headcount for each calendar day includes both those who actually work and employees who are absent from work for any reason. Based on this, the payroll includes in whole units, in particular, employees:
- a) those who actually came to work, including those who did not work due to downtime;
- b) who were on business trips, if they retain their wages in this organization, including employees who were on short-term business trips abroad;
- c) those who did not show up for work due to illness (during the entire period of illness until returning to work in accordance with disability certificates or until retirement due to disability);
- d) those who did not come to work in connection with the performance of state or public duties;
- e) employed on a part-time or part-time working week, as well as those accepted at half the rate (salary) in accordance with an employment contract or staffing table. In the headcount, these employees are taken into account for each calendar day as whole units, including non-working days of the week due to employment (clause 81.3 of Rosstat Order No. 428). This group does not include certain categories of employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, in particular: employees under the age of 18; workers employed in work with harmful and dangerous working conditions; women who are given additional breaks from work to feed their baby; women working in rural areas; employees who are disabled people of groups I and II;
- f) hired with a probationary period;
- g) those who have concluded an employment contract with an organization on the performance of work at home by personal labor (homeworkers). In the list and average number of employees, homeworkers are counted for each calendar day as whole units;
- h) employees with special ranks;
- i) sent away from work to educational institutions for advanced training or acquiring a new profession (specialty), if they retain their wages;
- j) temporarily sent to work from other organizations, if they do not retain their wages at the place of their main job;
- k) students and students of educational institutions working in organizations during the period of work experience, if they are enrolled in jobs (positions);
- l) students in educational institutions, graduate schools, who are on study leave with the preservation of full or partial wages;
- m) students in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation (clause 81.1 of Rosstat Order No. 428) ;
- n) those who were on annual and additional holidays provided in accordance with the legislation, the collective agreement and the labor contract, including those who were on vacation with subsequent dismissal;
- o) who had a day off according to the work schedule of the organization, as well as for processing time with a summarized accounting of working time;
- p) who received a day of rest for work on weekends or holidays (non-working) days;
- c) who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave (clause 81.1 of Rosstat Order No. 428);
- r) taken to replace absent employees (due to illness, maternity leave, parental leave);
- s) who were on leave without pay, regardless of the duration of the leave;
- t) who were idle at the initiative of the employer and for reasons beyond the control of the employer and the employee, as well as on unpaid leave at the initiative of the employer;
- u) who took part in strikes;
- v) who worked on a rotational basis. If organizations do not have separate subdivisions on the territory of another subject of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which labor contracts and civil law contracts are concluded;
- h) foreign citizens who worked in organizations located on the territory of Russia;
- w) absenteeism;
- y) who were under investigation before the decision of the court.
According to the nature of participation in the production process, workers are divided into main workers directly involved in the manufacture of the main products, and auxiliary workers. The ratio between the main and auxiliary workers is analyzed, the trend of changing this ratio is established, and if it is not in favor of the main ones, then it is necessary to take measures to eliminate the negative trend.
For many firms engaged in various types of commercial activities, the costs associated with the use of living labor constitute a fairly noticeable, and sometimes predominant, part of all production costs. In this regard, issues related to the identification and use of reserves for saving the cost of living labor acquire great practical importance.
The efficiency of work, the fulfillment of all technical and economic indicators depend on how fully and rationally the working time is used. Therefore, the analysis of the use of working time is an integral part of the analytical work in an industrial enterprise.
The main units of accounting for working time are man-hours (man-hours) and man-days (man-days). The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund. The working time fund (FR) depends on the number of workers (HR), the number of days worked by one worker on average per year (D) and the average working day (P):
The difference between the actual working time fund and the planned one is extra-planned losses: either all-day (Tsd) or intra-shift (VS). It is necessary to analyze the use of working time, namely: to check the validity of production tasks, to study the level of their implementation, to identify losses in working time, to establish their causes, to outline the necessary measures to improve the use of working time. The reasons for the formation of above-planned losses of working time can be caused by objective and subjective circumstances. However, such losses do not always lead to a decrease in the volume of production, since they can be compensated for by the intensity of labor.
The increase in output depends on the increase in the cost of working time - extensive factor, as well as from intensive factor - increase in labor productivity.
Labor productivity is understood as its effectiveness, or the ability of a person to produce a certain volume of output per unit of working time. Labor productivity characterizes the effectiveness of the use of total labor costs: the costs of living and past (reified) labor for production. Living labor becomes the more productive, the greater the mass of past labor, embodied in the means of production, it sets in motion and makes better use of them.
To assess labor productivity, a system of generalizing and partial indicators is used.
General indicators: average annual, average daily and average hourly output by one worker or per worker in value terms.
Private indicators: the time spent on the production of a unit of output of a certain type (labor intensity of products) or output of a certain type of products in kind for 1 man-day. or person-h.
In the process of analyzing labor productivity, it is necessary to establish:
- 1) the degree of fulfillment of the task for the growth of labor productivity;
- 2) factors affecting the change in labor productivity indicators;
- 3) reserves for the growth of labor productivity and measures for their use.
The analysis of labor productivity is not only to establish the degree of fulfillment of the plan, it should also reveal the dynamics of its growth, reveal the reasons for underfulfillment or overfulfillment of the plan: the use of mechanization, the use of manual labor in the main and auxiliary works, the presence of intra-shift and whole-day losses of working time , the composition of production standards and their compliance with the state of the art, the definition of specific areas where individual tasks of personal plans are not performed. In other words, during the analysis it is necessary to identify the reserves of labor productivity growth available at the enterprise, and outline effective measures to use them.
The most general indicator of labor productivity is the average annual output of products by one worker (GV), the value of which depends on the average hourly output of workers (ST), on the share of workers in the total number of industrial and production personnel (Ud), as well as on the number of days worked by them (D ) and the length of the working day (P). A simplified factorial model can be represented as a product of:
The calculation of the influence of these factors is carried out by the methods of chain substitution, absolute differences, relative differences or the integral method.
Using the method of absolute differences, we will compose an algorithm for calculating the influence of factors on the value of the average annual output:
1) by changing the number of hours worked by one worker:
2) by changing the proportion of workers in the total number:
3) by changing the average hourly output of one worker:
Index laboriousness is the inverse indicator of labor productivity and characterizes the cost of working time per unit or the entire volume of manufactured products. The growth of labor productivity is carried out mainly due to a decrease in the labor intensity of products; in the process of analysis, the dynamics of labor intensity, the reasons for its change and the impact on the level of labor productivity are studied. The increase in average hourly output can be determined using the rate of decrease in labor intensity (△T%):
And vice versa, knowing the change in the average hourly output, it is possible to determine the change in the labor intensity of products:
Example
Let's analyze the change in the labor intensity of products based on the factors given in Table. 3.11.
Table 3.11
Analysis of changes in the labor intensity of products
Table data. 3.11 indicate that the specific labor intensity decreased by 4.7% (100 - 95.3) compared to the previous year, with a plan of 1.58% (100 - 98.42). Due to this factor, the growth of hourly output was mainly ensured, which depends on the level of labor costs and the degree of compliance with the norms. By reducing labor intensity, it was planned to increase output by 
. In fact, production increased by 4.93% due to a reduction in labor intensity by 
One of the most important tasks of analyzing labor productivity is to identify internal reserves for its increase, and to mobilize these reserves. Labor productivity and labor intensity have an impact on the wage fund, as already mentioned, which occupies a significant share in the cost of the enterprise.
Consequently, the analysis of labor resources in enterprises must be considered in close connection with wages. This requires an analysis of indicators that reflect the relative savings in the wage fund, the ratio of the growth rate of labor productivity to the growth of average wages.
- Rosstat Order No. 428 of October 28, 2013 (as amended on December 18, 2013) "On Approval of Instructions for Completing Federal Statistical Observation Forms No. P-1 "Information on the Production and Shipment of Goods and Services", No. 11-2 "Information on Investments into non-financial assets", No. 11-3 "Information on the financial condition of the organization", No. 11-4 "Information on the number and wages of employees", No. P-5 (m) "Basic information on the activities of the organization
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Introduction. |
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1. Labor resources as the main element of the analysis of the economic activity of the enterprise. |
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1 .1 The concept of labor resources and their classification. |
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1.2 Features of work at a trading enterprise. |
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1.3 Goals and objectives of the analysis of labor indicators. |
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1.4 Analysis of indicators of wages in a commercial enterprise. |
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1.5 Methods for studying the number, composition and movement of labor resources. |
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1.6 Productivity of trade workers. |
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Conclusions. |
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Literature. |
Introduction.
The economy of our country has practically switched to market rails and operates exclusively according to the laws of the market. Each enterprise is responsible for its work and independently makes decisions on further development. And in a market economy, the one who makes the best use of the resources available to him to obtain the maximum amount of profit survives, solving the main problems of economic activity. But how can an enterprise itself evaluate the effectiveness of its work and the effectiveness of the use of its own resources, until competitors have done this simply by ousting the loser from the market?
Of the currently known factors of production and trade, one of the main, and often the main and most costly, is labor. An analysis of the efficiency of a trading enterprise is impossible without attention to labor costs and the impact of labor indicators on the turnover and profit of the enterprise. More than one clever book is devoted to the solution of this complex problem. The author of this course work also decided to make his modest contribution to the practical use of existing theoretical developments in this area.
Target this work can be formulated as follows:
Using the literature and other sources of information proposed by the teacher, to practically consolidate the skills acquired in the classroom on the technical and economic analysis of the economic activity of a trading enterprise.
This will resolve the following tasks:
1. Definition of what modern science understands by the concept of "labor resources", what place they occupy in the economic activity of the enterprise and its analysis, and also give an approximate description of the indicators used in this analysis.
2. A study on the example of a specific enterprise (CJSC Rusich Trading Company) of the dynamics of the number of personnel, the use of labor resources, labor productivity and wage fund at the enterprise, the impact of labor indicators on turnover
3. Evaluation of the effectiveness of measures to improve the organization of labor at this enterprise by studying the dynamics of production indicators and finding bottlenecks in the organization of labor at the enterprise.
1. Labor resources as the main element of the analysis of the economic activity of the enterprise
1.1 The concept of labor resources and their classification
The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and improving production efficiency. In particular, the volume and timeliness of all work, the efficiency of using equipment, machines, mechanisms, and as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of labor resources and the efficiency of their use.
Under labor resources understand the part of the population with physical development, mental abilities and knowledge necessary for the implementation of useful activities.
Based on the foregoing, the labor resources include:
1) population of working age, with the exception of war and labor invalids of groups I and II and non-working persons receiving pensions on preferential terms;
2) working persons of retirement age;
3) working teenagers under the age of 16. Under Russian law, adolescents under 16 years of age are hired upon reaching the age of 15 in exceptional cases. It is also allowed, in order to prepare young people for work, to employ students of general education schools, vocational and secondary specialized educational institutions upon reaching the age of 14 with the consent of one parent or a person replacing him, provided that they are provided with light work. Not harmful to health and not interfering with the learning process.
1.2 Features of work at a trading enterprise.
All labor processes performed by employees of trade enterprises are divided into two types that are different in nature and content:
Associated with a change in the forms of value of goods;
Caused by the continuation of production processes in the sphere of circulation.
The first type of labor provides a change in the forms of value and includes the processes of buying and selling, customer service, accounting and reporting, advertising, etc.
The second type of labor includes such labor processes as transportation, packaging, storage, sorting, loading, unloading of goods, etc.
Both types of labor are interconnected and form the basis of the organization of the trade and technological process. In this way, the first distinguishing feature of labor in commercial enterprises - its dual nature.
The second distinguishing feature in the fact that labor associated with the continuation of production in the sphere of circulation occupies a large share in the total amount of labor processes. The main reason for this phenomenon is the low equipment of commercial enterprises with equipment. As a rule, most of the processes associated with the transformation of an industrial assortment into a commercial one; packing; subsorting, i.e. with pre-sale processing of goods, is made manually. The high cost of living labor is a negative factor, especially since about 80% of the commas in trade are women (for example, in retail trade, on average, one has to mix from 3 to 15 tons of cargo per shift, depending on the size of the store).
The third feature of labor in the trading business is that the labor associated with the change in the forms of value is rather monotonous and at the same time requires great nervous and physical stress. This is due to a number of reasons: firstly, the organization of the trade and technological process does not imply or severely restricts the freedom of initiative by the employee; secondly, insufficient computerization of trade enterprises leads to the fact that analytical, accounting, statistical calculations are made manually.
The fourth feature of labor at trading enterprises - a significant influence of probabilistic factors on it. The intensity of customer flows during the day, also depending on the location of the enterprise; significant fluctuations in demand for product groups, and other factors in some cases lead to the inevitable downtime of workers, and in others - to a very high load and a sharp increase in labor intensity.
The fifth feature of labor in trade enterprises lies in the fact that the end result of labor is not a product, but a service.
1.3 Goals and objectives of the analysis of labor indicators.
Labor indicators are used directly in the analysis of economic activities of enterprises and planning. A number of labor indicators are used to plan decisions of a motivational nature (indicators related to wages).
The purpose of the analysis of labor indicators is to determine the main directions of economic work to identify reserves for saving labor, wages and opportunities for additional output, a new range of products due to increased labor productivity. In this case, such indicators as staffing, the qualification composition of employees, the movement of personnel, the movement of personnel, the use of working time, the use of the wage fund, labor productivity, and the labor intensity of products are usually analyzed.
The analysis of these indicators is reduced mainly to the analysis of deviations of actual data values from planned indicators. It enables the manager to determine the direction of further activities in those divisions of the enterprise where there has been a deviation of the relevant indicators.
In market conditions, the role and place of labor indicators are changing, new indicators are becoming widespread, and for specific enterprises, their own indicators are being developed that take into account the characteristics of production cycles. In a market economy, when there is no significant state influence on the formation of wages for employees of enterprises of various forms of ownership, and especially private ones, it is more important for entrepreneurs to know how much labor was spent on the production of one unit of output. In addition, the value of this indicator in each period of time must be compared with the value of this indicator for competitors. Thus, in modern conditions, it is not the indicators characterizing the number of employees of the enterprise, the wage fund, the average salary, etc. that come to the fore, but the indicator of the amount of personnel costs per unit of output.
The indicator characterizing personnel costs is an integral indicator that includes all costs associated with the functioning of human capital. These expenses include the cost of wages, employer payments for various types of social insurance, the company's expenses for social payments and benefits, for the maintenance of social infrastructure, for training, retraining and advanced training of the company's personnel, for the payment of dividends and the purchase of preferential shares. In developed market economies, basic costs (wage costs) typically account for less than half of total staff costs.
Establishing the allowable value of personnel costs becomes the starting point for planning and analyzing all other labor indicators. If at a particular enterprise the value of personnel costs exceeds such costs established by competitors, then the further activity of such an enterprise is problematic and should be focused on eliminating the causes of this overspending, if this overspending was not the company's policy to attract the most qualified personnel from the relevant labor market.
Labor indicators are rarely considered in interconnection with each other, and as factors that characterize and influence the values of other economic indicators of the economic activity of the enterprise. So, if we choose the indicator considered above, which characterizes personnel costs, as the resulting indicator, and consider its dependence on some other labor indicators, which in this case will be factorial, then we can solve the optimization problem of reducing the enterprise's labor costs. At the same time, it is necessary to take into account a number of restrictions that are associated with the structure of the enterprise itself, the level of wages established in the labor market for certain categories of workers, etc. Solving this problem will help the enterprise economist develop optimal values of labor indicators, and managers at all levels and the opportunity to develop a strategy for further activities. The disadvantage of determining the values of indicators by this method is that the restrictions imposed on the objective function change in different periods. Therefore, it is necessary to recalculate these indicators. And the effect of meeting these indicators may not be significant in the short term.
As noted above, it is possible to consider the influence of labor indicators on indicators characterizing the economic activity of an enterprise. The analysis of labor indicators takes, as it were, a middle place in management between the functions of collecting and processing information, on the one hand, and the decision-making functions for planning, organizing management and functioning, monitoring and stimulating, on the other. For a faster response of the governing bodies of the enterprise from the time of receipt of information about the change in one or another indicator, until the adoption of a specific decision, it is necessary to create an integrated system for managing the personnel of the enterprise. This system should take into account all the interrelations of the main labor indicators, their dependence on other economic indicators, as well as the possible influence of labor indicators on them. An integrated personnel management system should include managerial information systems for communication and control, which would ensure a fairly rapid flow of information about changes in the labor indicators participating in the system.
At the present stage of development of information systems, it is possible to create such systems at specific enterprises. In addition, it can be assumed that at the level of an individual enterprise, management receives sufficiently reliable information about all changes affecting this enterprise. The management of the enterprise needs to choose the target parameters and various economic indicators of the enterprise (including labor), the values of which the management intends to change in the planning period. It is assumed that for each target variable the management of the company, the enterprise can set the planned value (desired level). The planned value of these variables can be developed on the basis of solving optimization problems, on the basis of the values of similar indicators for competitors, expert assessments, the company's further development policy, etc.
After that, it is necessary to select control parameters. These should be indicators that can influence the change in target parameters. In this case, labor indicators are supposed to be chosen as control parameters. The system is simplified if the number of control parameters coincides with the number of planned parameters.
On the basis of statistical information obtained from the company's reports for past periods, it is possible to construct a vector function of the dependences of planned parameters on control parameters. At the level of an individual enterprise, the number of target parameters is relatively small, and therefore, it is quite simple to control their values for all levels of management (for example, the personnel department of an enterprise can control the headcount indicators). If the number of these parameters increases within the framework of solving specific management problems, then it is possible to redistribute the functions of monitoring the change of one or another indicator to additional enterprise services. It should be noted that the redistribution of the functions of monitoring indicators is possible at fairly large enterprises.
In this way, the analysis of labor indicators plays an important role in improving the organization of wages, ensuring its direct dependence on the quantity and quality of labor, final production results. In the process of analysis, reserves are identified for creating the necessary resources for growth and improving wages, introducing progressive forms of wages for workers, and systematic monitoring of the measure of labor and consumption is ensured.
The tasks of analyzing the use of the wage fund:
- assessment of the use of funds for wages;
- determination of factors influencing the use of the wage fund by categories of personnel and types of wages;
- assessment of the effectiveness of the applied forms of remuneration and types of wages, bonus systems for employees,
- identification of reserves for the rational use of funds for wages, ensuring outstripping growth in labor productivity in comparison with an increase in its payment.
Sources of information for analysis: plan for the economic and social development of the enterprise, statistical reporting on labor f.N 1-t “Report on labor”, annex to f.N 1-t “Report on the movement of labor force, jobs”, f.N 2-t “ Report on the number of employees in the management apparatus and their remuneration”, data from the timesheet and personnel department.
Wage analysis . The analysis begins with determining the amount of excess (decrease) in the cost of wages for the personnel of the enterprise engaged in the main activity, included in the cost of services sold compared to their normalized value. At the same time, the normalized amount of labor costs is calculated in accordance with the Law on Taxes on Enterprises, Associations and Organizations, which provides for an increase or decrease in taxable profit by the amount of excess or decrease in labor costs compared to their normalized value. The normalized amount of labor costs is determined on the basis of the costs for these purposes in the previous year, taking into account the growth in the volume of sales of services and the coefficient of growth in labor costs established by the government.
Labor costs are analyzed not only for the enterprise as a whole, but also for departments. At the same time, subdivisions are singled out that have allowed the excess of the normalized value of these costs, the causes are studied, and effective solutions are developed to prevent them.
Since the object of taxation is the amount of excess funds allocated for consumption (labor costs included in the cost of services, various payments from profits, income from shares and other funds spent on consumption), compared with the non-taxable amount of these funds, determined by in the manner prescribed by law. Under these conditions, the object of analysis of the use of the wage fund also becomes the determination of the compliance of the amount of funds allocated for consumption with the non-taxable amount of these funds, the identification of the reasons that caused the excess of this amount, the development of recommendations for improving systems and forms of remuneration. For analysis, they use the data of calculations for a tax that regulates the spending of funds allocated for consumption.
Unlike the personnel engaged in the production of services and products, the wage fund of employees serving the enterprise does not depend on the volume of sales of services and products, therefore, in the course of the analysis, its dependence on changes in the number of employees, official salaries, and effective working time fund is established. Based on the results of the analysis, measures are developed to eliminate the causes that cause the irrational use of funds for wages.
Analysis of the use of funds for wages by categories of personnel . In the process of analysis, the deviation of the actual wage fund by categories of personnel from the previous year is determined under the influence of changes in the number of employees and the average salary of one employee, and reserves for saving the wage fund associated with the elimination of the causes that cause an unjustified increase in the number and wages of employees are revealed.
Analysis of the composition of the wage fund . In the process of analysis, the deviation of the reporting fund from the plan for certain types of wages is determined, the reasons for deviations are established, and reserves for saving the wage fund as a result of the elimination of unproductive payments and its unjustified increase are identified. For the analysis, data from the current wage fund is used.
Analysis of savings reserves for labor costs . Savings on wages are achieved primarily as a result of reducing the labor intensity of the production of services and products, the introduction of a brigade form of organization and wages, the revision of outdated production standards and prices, service standards, the elimination of staff surpluses, the implementation of other measures that ensure an increase in labor productivity, as well as due to the elimination of unproductive payments and the elimination of an unjustified increase in the wages of individual workers. Therefore, the calculation of the amounts of possible fund savings is based on the results of an analysis of the reserves for increasing labor productivity.
Analysis of the relationship between the growth rates of labor productivity and average wages and its impact on the use of the wage fund . Analyzing the ratio between the growth of labor productivity and its payment, the average salary of one employee is determined based on the wage fund of workers involved in the production of goods and services, and their number. The ratio between the growth of labor productivity and its payment is judged by the lead coefficient.
In the process of analysis, not only the ratio between the growth rates of labor productivity and the average wage is determined, but also the fulfillment of the planned ratio between them is established.
Analysis of headcount dynamics
The main objectives of the analysis are the following:
study and assessment of the security of the enterprise and its structural divisions with labor resources as a whole;
determination and study of staff turnover indicators;
The security of the enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. Particular attention is paid to the analysis of the enterprise's staffing of the most important professions. It is also necessary to analyze the qualitative composition of labor resources by qualification.
Analysis of the use of labor resources
The completeness of the use of labor resources can be assessed by the number of hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund.
Labor productivity analysis
To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.
Generalizing indicators include the average annual, average daily and average hourly output per worker in value terms. Partial indicators are the time spent on the production of a unit of a product of a certain type in physical terms for one man-day or man-hour. Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.
1.4 Analysis of indicators of wages in a commercial enterprise.
Each enterprise, in order to perform its functions, has a contingent of workers, determined by the number and composition, that make up the personnel of this enterprise. The correct selection, placement, organization of work, the most efficient use of the working time of this staff are necessary to ensure the uninterrupted and high-quality performance of the enterprise's functions.
At the same time, wage indicators are of paramount importance from the point of view of analyzing economic activity. In this regard, the main tasks of labor analysis are to determine the size of the wage fund, its composition and structure, the study of its level, dynamics and growth factors. In addition, the task of socio-economic statistics is to study the differentiation of wages as one of the elements that affect the differentiation of incomes of the population.
From this point of view, the study of statistical indicators of wages is of great practical and theoretical importance. On the one hand, such a study allows us to analyze the presence and movement of a certain part of the enterprise's financial resources - funds associated with various payments to employees. Analysis of the expenditure of these funds to a large extent helps to effectively organize the work of the enterprise. On the other hand, with the help of wage indicators, one can trace the division of the population into different groups depending on their income, which ultimately determines the purchasing power of the population, which affects the income of the entire state, and also affects the mood of consumers of a particular group of consumers associated with with their wages.
It must be remembered that the payroll fund is the main starting point for spending the enterprise's funds, since many deductions to the state budget and non-budgetary funds are calculated based on the size of the payroll fund. In addition, the enterprise determines the very possibility and direction of spending profits, after all settlements with the employees of its enterprise, and also based on their interests.
The remuneration of labor in an enterprise can largely depend on the forms and systems of remuneration that are used in the enterprise. The form of remuneration is the amount of remuneration for each employee according to pre-established rules, procedures, rates. The wage system is a way of establishing the relationship between the measure of labor and the amount of payment. What will be this ratio, such will be the organization of remuneration at the enterprise.
Compared to the previous period, when a single system and form of remuneration was established at almost all enterprises, now enterprises have a large choice before using various forms and systems, and therefore the entire organization of remuneration.
However, in order to properly organize the remuneration system, analyze and predict its application and development, it is necessary to know and be able to use various evaluation methods, and a system of indicators by which the object under study is evaluated.
The source of wages at the enterprise is the consumption fund. At the same time, wages are only a part of this fund, which is at the disposal of the employees of the enterprise in proportion to the quantity and quality of labor expended by them. The distribution fund takes the form of wages, bonuses and payments from the fund of material incentives created from profits.
The wage fund is an element of the enterprise's income. This fund can be formed in two main ways. Firstly, the wage fund is formed according to the standard for net production or other measures of production, and the material incentive fund is formed according to the standard from the residual profit, i.e. the enterprise has two different funds, the funds of which are spent and accounted for separately.
However, as modern practice shows, commercial enterprises resort to the formation of a single wage fund, which is formed as the remainder of the enterprise's income after the formation of special-purpose funds from it (enterprise development, social purpose and other funds), determined by the standard for income.
Since in most cases the wage fund exists as a single fund for wages and material incentives, there are only differences in the purpose of these funds. Wages include funds accrued for work performed, as well as payment for unworked time in accordance with labor legislation (payment for regular vacations, payment for time due to illness, childcare, etc.), and material incentives are spent on paying bonuses, remuneration, other forms of incentives for work and financial assistance.
To analyze data on wages, the wage fund of employees of the enterprise is divided into hourly, daily and full (monthly, annual) fund.
The hourly wage fund is the wages accrued to workers for the hours actually worked at the established rate of work. This fund is related to hours actually worked and therefore does not include any payments for time not worked. Payment for overtime hours worked is included in the hourly fund without additional payments for overtime.
The daily wage fund is the wages accrued to employees for the days worked. It includes the hourly fund and other payments.
Monthly (quarterly, annual) wage fund (full wage fund) is wages accrued for a month (quarter, year). It includes a daily fund and other payments. This fund is calculated for all personnel of the enterprise, i.e. for all categories and groups of workers.
Despite the fact that payroll calculations exist both on hourly, daily and monthly time intervals, most commercial enterprises today have abandoned the hourly and daily methods of calculating payroll due to the inconvenience and inefficiency of such calculations and mainly use the calculation method by months.
The main indicator of wages in a commercial enterprise is the size of the wage fund. This value depends on the wages of one employee and the total number of employees of the enterprise. The payroll fund is calculated using the following formula:
F = S * N, where F is the value of the wage fund,
S is the average wage of one worker,
N - the number of employees of the enterprise.
It should be noted that there are various groups of employees at the enterprise, usually subdivided according to professional criteria (managerial staff, middle attendants, junior attendants, etc.). Due to this division, the wages of various groups of workers in the enterprise are differentiated. That is why, when analyzing wage indicators, it is precisely such a value as the average wage of one employee that is used. In this case, the average wage is calculated by the formula:
F = Ssn / Sn, where s is the wages of workers in each group,
n is the number of workers in each group.
So, for example, if the enterprise has three groups of employees and each of them is 10, 50 and 100 people, and the salary of each of the groups is 1000, 500 and 200, respectively, then the average salary of one employee of the enterprise will be:
F=(1000x10+500x50+200x100): 160=(10000+25000+20000): 160=55000: 160=343.75.
When studying the indicators of remuneration of employees of the enterprise, various indices are widely used that characterize the change in the analyzed values in the reporting period compared to the base one. Among these indices, the indexes of the wage fund (IF), the number of employees of the enterprise (IN) and the average wage per employee (IS) are of paramount importance. These indexes look like this:
IF = - ; IN = -; IS=-.
The number of employees of the enterprise cannot remain unchanged due to the natural movement of the population, the needs and interests of employees, and other reasons. The value of the average wage is also constantly changing. Therefore, the enterprise is undergoing a process of changing the wage fund, and this change occurs under the influence of both of the above factors. It is precisely because of this that it is necessary to analyze the increase in the wage fund (DF), decomposing its total amount into two terms, one of which will characterize the increase in the wage fund due to a change in the number of employees (DFN), and the second - the increase in the wage fund due to a change in level of average wages per employee of the enterprise (DFs).
Thus, considering the proposed model for changing the wage fund at the enterprise, let's imagine finding it in the form of the following formulas:
1) change in the number of employees of the enterprise
DFN = N1S0 - N0S0 = (N1 - N0) * S0;
2) change in the level of the average wage of one employee of the enterprise
DFs = S1N1 - S0N1 = (S1 - S0) * N1;
3) the total change in the value of the wage fund
In the above formulas, the values of N0 and S0 correspond to the values of the base year, and the values of N1 and S1 correspond to the reporting period.
Based on the available absolute indicators, it is further possible to determine the relative values of the change in the wage fund, the number of employees of the enterprise and the average wage. In other words, it is possible to determine by how many percent the wage fund will increase due to an increase in the number of employees and by how much - due to an increase in average wages.
To do this, we transform the expressions characterizing the magnitude of the absolute change in the wage fund due to each of the factors, using aggregate indices, as follows:
DFN = (N1-N0)*S0 = (N0IN-N0)*S0 = (IN-1)*S0N0 = F0*(IN-1);
DFS = (S1-S0)*N1 = (S0IS-S0)*N0IN = (IS-1)*S0N0IN = F0*(IS-1)*IN = ; F0*(ISIN-IN) = F0*(IF-IN).
Then the growth rate of the wage fund is general and due to each of these factors is determined as follows:
a) change in the wage fund due to a change in the number of employees of the enterprise
-- * 100% = ----- * 100% = (IN - 1) * 100%;
b) a change in the wage fund due to a change in the level of wages
DFS F0 (IF - IN)
-- * 100% = ----- * 100% = (IF - IN) * 100%;
c) a general change in the payroll
-- * 100% = (IF - 1) * 100%.
So, in general, the system of indicators characterizing the system of remuneration in a commercial enterprise looks like, on the basis of which an analysis of remuneration is carried out in the current conditions of the company's management.
1.5 Methods for studying the number, composition and movement of labor resources
The process of studying and analyzing labor resources in a trading enterprise consists of the following steps:
Studying the number of employees of the enterprise in dynamics;
The study of the movement of labor resources at a particular trade enterprise;
Analysis of the composition of the labor resources of a trade enterprise according to various criteria in dynamics.
The analysis of labor resources in trade enterprises makes it possible to assess the availability of labor resources for an enterprise, the staffing of employees of various professions, the efficiency of using working time, etc.
The number of employees of a trading enterprise is characterized by indicators of the payroll, average and average headcount, sometimes the indicator of attendance is used.
The turnout includes all employees of the trade enterprise who are on the lists and who came to work on a given day. Thus, the attendance of employees is taken into account on a certain date.
The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of an organization who received wages in this organization. The headcount for each calendar day includes both those who actually work and those who are absent from work for any reason. Based on this, the payroll includes in whole units, in particular, employees:
1) those who actually came to work, including those who did not work due to downtime;
2) who were on business trips, if they retain their wages in this organization
3) not showing up for work due to illness
4) those who did not come to work in connection with the performance of state or public duties
5) employed on a part-time or part-time work week, as well as those employed on a half-time basis in accordance with an employment contract
6) hired on probation
7) who have concluded an employment contract with an organization on the performance of work at home by personal labor
8) sent away from work to educational institutions, if they retain wages
9) temporarily sent to work from other organizations, if they do not retain wages at the place of their main job
10) students and students working in organizations during the period of work experience, if they are enrolled in jobs
11) students in educational institutions, graduate school, who are on study leave, with the preservation of full or partial wages
13) who were on annual and additional holidays
14) who had a day off according to the work schedule of the organization, as well as for processing with a summarized accounting of working time
15) who received a day of rest for working on weekends or holidays
18) who, with the permission of the administration, were on leave without pay, but for family reasons and other valid reasons
19) who were on vacation at the initiative of the administration
22) absenteeism
23) who were under investigation before the decision of the court
The following employees are not included in the headcount:
1) employed part-time from other organizations, accounting of external part-time workers is kept separately;
2) who performed work under civil law contracts
3) attracted to work at the enterprise in accordance with special agreements with state organizations for the provision of labor
5) sent by organizations to study at educational institutions with a break from work, receiving a scholarship at the expense of these organizations
6) who filed a letter of resignation and stopped working before the expiration of the warning period or stopped working warning the administration
7) non-working owners of this organization
The payroll in connection with the hiring and dismissal of employees is a variable value and therefore a certain date is taken into account. To characterize the security of the enterprise with labor resources on average for the period (month, quarter, determine the average and average number of employees).
When determining the average headcount for a month, the arithmetic mean formula is used:
H cn \u003d (H 1 + H 2 + H 3 + ... H n) / n
Ch 1, Ch 2, Ch 3 ... Ch n - the number of employees on a certain date (people);
n - the number of calendar days in a month. With this calculation, the average number for the output and holidays is determined by the previous working day.
The average headcount at enterprises that worked for a full month is calculated by dividing the sum of the number of employees on the payroll for all days of work of the enterprise in the reporting month, including weekends and holidays for the first day of work, by the total number of calendar days in the reporting month.
The average number of employees for the quarter is determined by summing the average number of employees for all months of the enterprise's operation in the quarter and dividing the resulting amount by 3.
The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.
The average headcount for the period from the beginning of the year to the reporting month, inclusive, is determined by summing up the average headcount of employees for the weight of the months that have elapsed for the period from the beginning of the year to the reporting month, inclusive, and dividing the amount received by the number of months the organization has been operating for the period from the beginning of the year.
The number of employees on the payroll for each day must correspond to the data of the time sheet of employees, on the basis of which the number of employees who came and did not show up for work in the organization is established.
In cases where personnel records are not kept at enterprises, but only data are available at the beginning and end of the period, the average headcount is determined by the simple arithmetic average formula:
H cn \u003d (H n + H k) / 2
where H cn - the average number of employees per month (persons)
Ch n - the number of employees at the beginning of the period (persons)
H k, - the number of employees at the end of the period (persons);
In the absence of timesheets and the availability of information on the number of employees on certain dates, the average number of employees can be determined by the formula of the average chronological moment series:
H cn \u003d (0.5 H 1 + H 2 + H 3 + ... 0.5 H n) / n-1
where H cn - the average number of employees per month (persons)
Ch 1, Ch 2, Ch 3 ... Ch n - the number of employees on certain dates (persons);
n - the number of dates taken into account in the calculation.
When determining the average number of employees, some employees on the payroll are not included in the average number. These workers include:
The average number of employees of the organization for any period includes: the average number of employees, the average number of external part-time workers; the average number of employees who performed work under civil law contracts.
The average number of employees should be taken into account and shown in whole units.
No less important than the availability of labor and resources for trade enterprises is the characteristic of the movement of labor resources, for the study of which the following system of indicators is used:
a) the absolute number of hired and laid off workers for the period:
b) staff turnover- the totality of hired and retired employees, considered in relation to the average number of employees for a certain reporting period. The intensity of personnel turnover is characterized by the following coefficients: total turnover, which is the ratio of the total number of hired and retired employees for the reporting period to the average number of employees:
K about \u003d (P + V) / H sp
The coefficients of admission and departure of employees, which are calculated according to the following formulas: the coefficient of acceptance -
K p \u003d P / H cn
where K p - reception coefficient;
P - the number of hired workers for the period (persons);
H cn - the average number of employees for the period (persons);
retirement rate -
K in \u003d V / H sp
where K in - retirement rate;
B - the number of retired workers for the period (persons);
H cn - the average number of employees for the period (persons).
Admission and exit rates are indicators that characterize the turnover of the labor force in relative terms;
c) coefficients of stability, turnover and permanence of personnel, which are calculated according to the following formulas: staff stability coefficient -
K st \u003d H s5 / H cn
where K st - frame stability coefficient
N c5 - the average number of employees for the period with more than 5 years of experience at this enterprise (persons);
H cn - the average number of employees for the period (persons)
staff turnover rate -
K tech \u003d (H szh + H npr) / H sp
where K tech - staff turnover rate;
N szh - the number of employees who left for the period of their own free will (persons);
N npr - the number of employees dismissed for the period for disrespectful reasons (persons);
H cn - the average number of employees for the period (persons).
The replacement rate of employees characterizes the replacement of employees who left the organization for various reasons with newly hired employees:
To play \u003d P / V
where K resp - the coefficient of replacement of workers;
P - the number of employees hired for a certain period (persons); ;
B - the number of employees who left for a certain period (persons),
Personnel retention ratio - the ratio of the number of employees on the payroll for the entire reporting period to the average number of employees for the reporting period.
The number of employees on the payroll is determined as follows: from the number of employees on the lists at the beginning of the reporting period, those who left during the reporting period for all reasons are excluded; but those who dropped out of those accepted in the reporting period are not excluded.
The listed indicators characterize the stability and dynamics of the personnel of a trade enterprise.
Many trade enterprises, especially in retail trade, work in one and a half to two shifts, therefore, to characterize the use of labor resources, the shift ratio is calculated using the following formula:
K cm \u003d H cn / H smp
where K cm is the shift coefficient;
H cn - the average number of employees (persons);
H SMP - the average number of employees in the maximum shift (persons).
The above system of indicators is the basis for analyzing the qualitative composition of labor resources, determining various characteristics of the number of employees of a trade enterprise.
1.6 Productivity of trade workers.
For a direct assessment of the rationality of the use of labor resources at trade enterprises, the indicator "labor productivity" is used.
Labor productivity characterizes the output per employee per unit of time and is measured by different methods, depending on the characteristics of accounting in a particular enterprise. If there is the possibility of natural accounting for sales, labor productivity can be measured using the following formula:
where P r T - labor productivity of employees of the enterprise;
q - the volume of work performed in physical terms;
T - the total time spent on the performance of these works.
Quantitative measurement of labor productivity in physical terms can be used in the sale of goods of a simple assortment (bread, milk, vegetables) and in non-commercial activities (packaging).
The cost method for determining the productivity of trade workers has become widespread. Depending on the nature of the tasks solved by the enterprise, labor productivity can be calculated as:
a) hourly average according to the formula: P P T vr \u003d (T / Ob) / H hour,
where P r T vr - average hourly labor productivity of workers;
H hour - the number of man-hours worked for the analyzed period,
b) daily average according to the formula:
P R T Dn \u003d (T / Ob) / N d
where P r T Dn - the average daily labor productivity of workers;
T/V - turnover for the analyzed period (rubles);
N days - the number of man-days worked for the analyzed period.
c) per one average employee according to the formula: P r T days \u003d (T / 0b) / N days
where Pr T days - labor productivity per average employee;
T/V - turnover for the analyzed period (rubles);
N d - the average number for the analyzed period (persons).
The most common indicator of labor productivity per average employee.
Like any cost indicator, the labor productivity indicator has certain disadvantages:
The valuation does not take into account the difference in the complexity of the implementation of various product groups. Therefore, a change in the assortment composition of trade leads to the fact that the sale of goods for the same amount occurs at different labor costs;
In conditions of inflation, the cost indicator of labor productivity will increase even with an actual decrease in productivity, since the growth rate of trade due to rising prices will increase faster than the growth rate of the average headcount.
Therefore, when determining the indicator of labor productivity in dynamics, it is necessary to take into account the change in the average turnover per employee per unit of time, taking into account the price index and assortment composition.
The level of labor productivity of employees of trade enterprises is determined by the following factors:
The structure and volume of trade,
The breadth of the range;
staffing and turnover,
The organization of labor and the degree of mechanization of trade processes,
Qualification and professional level of employees, etc.
2. Analysis of labor indicators of CJSC Trading Firm "Rusich".
In the first part of the work, we found out that one of the factors for the successful development of retail trade turnover is the availability of labor resources and the labor efficiency of trade workers, and also considered methods for analyzing the performance indicators of a trade enterprise.
We will evaluate the performance indicators for the work of CJSC Trading Firm "Rusich" on the basis of the following table:
Table 1.
Labor indicators for CJSC Trading Firm "Rusich" for 2000-2001.
|
Indicators |
Deviation |
2001 in % to 2000G. |
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|
Retail turnover, thousand rubles: |
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|
at current prices |
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|
in comparable prices |
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|
Average headcount trade workers - total, people |
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|
including sellers |
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|
The share of salespeople in the total number of employees, % |
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|
Average annual output per sales employee, thousand rubles: at current prices in comparable prices |
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|
Average annual output per one seller, thousand rubles at current prices in comparable prices |
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|
The increase in turnover in current prices due to productivity growth |
As can be seen from the table, the average annual output of one sales worker in current prices amounted to 110.9 thousand rubles. and compared with 2000 increased by 13.8 thousand rubles. or by 14.2%. Due to the growth of labor productivity, the amount of an increase in trade turnover in the amount of 354.9 thousand rubles was obtained. (+16.9 thousand rubles x 21 people). This amounted to 73.3% of the total increase in trade turnover in current prices for 2001.
The increase in the number of salespeople per person or by 5.0% compared to 2000 also had an impact on the change in the amount of retail trade turnover in 2001. Due to the increase in the number of sellers, an additional amount of retail turnover was received in the amount of 131.0 thousand rubles. (+1 person X 131.0 thousand rubles) or 26.7% of the total increase in trade.
conclusions
The correct organization of commercial activities at a trading enterprise involves identifying tasks for managing trade and operational processes, labor resources, determining, on the basis of these tasks, the functions and their constituent operations, and the management structure.
For all firms - large and small, commercial and non-commercial, industrial and those operating in the service sector, managing people is essential. Without people, there is no organization. Therefore, there is no doubt that the organization of human resources management is one of the most important factors in the commercial activities of the enterprise.
Performance indicators in a commercial enterprise are of interest in terms of their impact on the financial resources of the enterprise. So, for example, the correct calculation and accounting of wage indicators allows you to correctly and efficiently organize the distribution of the enterprise's funds, which in turn allows you to organize the smooth operation of various structures and the entire enterprise as a whole.
In general, for the effective implementation of the economic activities of a commercial enterprise, in particular in the field of remuneration of employees, it is necessary to combine the theoretical aspects of this type of activity, the methodological foundations of calculations with practical techniques and skills for doing business.
In addition, I would like to note the need to develop the use of new progressive methods in the study of wage indicators in enterprises. Why electronic computers are used, new methods of calculation. The development of these areas is predetermined by the fund of technical equipment of the enterprise, the application and use in practice of scientific approaches to the study, analysis and forecasting of the position and state of one's enterprise.
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