Analysis of labor indicators of the organization. Summary: Analysis of labor indicators. Analysis of the labor indicators of the enterprise

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Analysis of labor indicators ( abstract , term paper , diploma , control )

All-Russian Correspondence Institute of Finance and Economics

ANALYSIS OF LABOR INDICATORS

Option 2

Done by student:

Faculty: MIM Specialty: labor economics Course 5

group day

credit no. book.

Checked by: Kostin I.V.

Kaluga 2010

INTRODUCTION

The analysis of labor 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.

The relevance of this topic is determined by the fact that the successful activities of any organization, whether state enterprise, institution or private commercial firm, is not conceivable without comprehensive analysis its activities, in particular, without analyzing labor indicators, which allows you to more accurately assess the technical and economic potential, determine the reserves for more efficient use of the enterprise's personnel, improve the organization, working conditions and remuneration, find ways to normalize social and labor relations in a team and so on.

The purpose of the work is to analyze labor indicators and determine the main directions economic work to identify labor saving reserves, wages and opportunities for additional production, due to the growth of labor productivity.

Task control work consists in the study and analysis of labor indicators in order to issue recommendations to management.

The object of study is complex economic processes, forecasting labor indicators, formulas and calculations.

The subject of the study is labor indicators enterprises.

During the study, the following methods were used: system analysis and synthesis, complex analysis, comparative and expert assessments.

THEORETICAL PART The main planned and accounting indicators of labor productivity at industrial enterprises are the volume of production in kind or value terms per employee of industrial production personnel (per worked man-day or man-hour) and the labor intensity of a unit of output or work. Labor intensity (T p) is the cost of living labor for the production of a unit of output. The indicator of labor intensity has a number of advantages over the indicator of production. It establishes a direct relationship between the volume of production and labor costs and is determined by the formula

where T is the time spent on the production of all products, standard hours or man-hours;

OP - the volume of manufactured products in physical terms.

The output indicator is a direct indicator of labor productivity, since the greater the value of this indicator (with other equal conditions), the higher the productivity. The indicator of labor intensity is the opposite, since the smaller the value of this indicator, the higher labor productivity. There is a relationship between the change in the time hole (labor input) and output. If the rate of time decreases by (C n) percent, then the rate of output increases by (Y c) percent, and vice versa. This dependence is expressed by the formulas:

Depending on the composition of labor costs included in the labor intensity of products, and their role in the production process, technological labor intensity, labor intensity of production maintenance, production labor intensity, labor intensity of production management and total labor intensity are distinguished (Fig. 1).

Rice. 1. The structure of the total labor intensity of manufacturing products.

Technological labor intensity (T tech) reflects the labor costs of the main production pieceworkers (T sd) and time workers (T povr):

T tech \u003d T sd + T damage (4)

The labor intensity of production maintenance (T service) is a set of costs of auxiliary working shops of the main production (T auxiliary) and all workers of auxiliary shops and services (repair, power shop, and so on), employed in servicing production (T sp):

T service \u003d T auxiliary + T auxiliary (5)

Production labor intensity (T pr) includes the labor costs of all workers, both main and auxiliary:

T pr \u003d T tech + T service (6)

The labor intensity of production management (T y) is the labor costs of employees (managers, specialists and employees themselves) employed as in the main services of the enterprise (T sl.zav):

T y \u003d T sl.pr + T sl.zav (7)

Depending on the nature and purpose of labor costs, each of the indicated indicators of labor intensity can be design, prospective, planned and actual. In planned calculations, the labor intensity of manufacturing a unit of output (type of work, service, part, and so on) and the labor intensity of commercial output of products are distinguished ( production program). The labor intensity of a unit of production (type of work, service), as already noted, is divided into technological, production and total, depending on the labor costs included in the calculations. The labor intensity of a unit of output in natural terms is determined for the entire range of products and services produced at the beginning of the planning period. With a large assortment, the labor intensity is determined by the representative products, to which all the rest are listed, and by the products occupying the largest specific gravity in the total production.

The labor intensity of commodity output (T TV) is calculated by the following formula:

Where T i - the labor intensity of a unit of production (works, services), standard hours;

OP i - the volume of output of the i-th type of product, according to the plan, the corresponding units;

n - the number of items (nomenclature) of products (works, services), according to the plan.

The complexity of the production program is determined similarly. Note that if the calculations use the technological (production, full) labor intensity of a unit of output (works, services), then, accordingly, we obtain the technological (production, total) labor intensity of a commodity output (production program).

Actual technological complexity products is determined by the formulas:

T technical fact \u003d T negative sd + T negative damage + T additional, (4)

where T otr.sd - time worked by pieceworkers;

T neg.povr - time worked by time workers;

T add - additional time spent on the performance of work due to deviations from normal conditions;

T tech. fact - actual technological labor intensity;

T tehn.norm - normative technological labor intensity.

The planned technological labor intensity can be determined as follows:

where Y coop.pl and Y coop.b - the share of cooperative deliveries, respectively, in the planned and base periods .

CALCULATED PART

In the analytical part of the work, it is necessary to make the following calculations:

Determine the indicators of the dynamics of labor productivity when measured by marketable and net products (plan to the base year, report to the plan and report to the base year), explain the reasons for the differences, show the relationship between net product indices, changes in the share and indices of marketable products.

Determine the daily (shift) productivity of labor (for marketable products), compare it with the dynamics of hourly labor productivity and calculate the indices of intra-shift use of working time, identify the reserves of the reporting year in relation to the base and to the plan.

Find the number of days in a year per worker, determine the dynamics of the use of the whole-shift fund of working time and the annual labor productivity per worker. Determine the indices of the proportion of workers in the total number, link the labor productivity of workers with labor productivity in terms of all workers (item 1). Make calculations for the same positions: comparison, measurement - for marketable products.

Calculate wages (basis, plan, report), the dynamics of its growth and the ratio with the growth rate of labor productivity for marketable products. Determine the possible increase in labor productivity and the possible ratio, if you use all the reserves identified in the course of the analysis. (When determining the possible growth in labor productivity, take the best indicators of the three periods and apply the substitution method).

Calculate the change in the cost of commercial products planned by the plan as a result of the excess of the growth of labor productivity over the growth of average wages. How the cost of production actually decreased (increased) as a result of this excess. (To determine the share of wages in the cost of the base period, the amount of marketable output must be multiplied by a factor of 0.85 [costs per ruble - 85 kopecks]).

Relative indicators are calculated by the formulas:

Plan to base year: (2.1)

Report for the planned year: (2.2)

Base year report: (2.3)

The calculation results are shown in the analytical table (p. 25).

1) Calculate the relative indicators for marketable products (TP) using formulas (2.1 - 2.3):

The organization planned to increase the output of marketable products by 8.6702%, the plan was overfulfilled by 8.9303%, as a result, the increase was 18.3747%.

2) Similarly, we calculate the relative indicators for material costs (MC):

It was planned to increase material costs by 6.4049%, the plan was overfulfilled by 9.9178%, as a result, the increase was 16.958%.

3) Calculate the relative indicators for the number of employees (HR):

It was planned to increase the number of employees by 0.2615%, the plan was exceeded by 9.5652%, as a result, the increase in the number of employees amounted to 9.8518%.

4) Calculate the relative indicators for the number of key employees (CHOR):

The organization planned to increase the number of key workers by 3.9216%, the plan was overfulfilled and amounted to 3.0398%, as a result, the increase in the number was 7.0806%

5) Calculate the relative indicators for all working hours worked (OCH):

It was planned to increase the hours worked by all workers by 5.0795%, the plan was exceeded by 1.3395%, resulting in an increase of 6.4871%.

6) Let's calculate the relative indicators for the days worked (OD) of all workers:

It was planned to increase the number of days worked by all workers by 3.7759%, as a result, the plan was overfulfilled by 3.9557%, the increase was 7.8809%.

7) Let's calculate the relative indicators for the payroll fund (PF):

It was planned to increase the payroll by 7.0999%, the plan was overfulfilled by 3.6742%, resulting in an increase of 11.0351%.

Task number 1. Calculate the absolute and relative indicators of net production (NP):

PE \u003d TP - MZ - FOT (2.4)

where PE - net production;

MZ - material costs;

FOT - wage fund.

PE b = 937,700 - 629,200 - 187,465 = 121,035

NP n = 1,019,000 - 669,500 - 200,775 = 148,725

PR o \u003d 1 110 000 - 735 900 - 208 152 \u003d 165 948

The relative values of this indicator are calculated using formulas 2.1, 2.2, 2.3:

It was planned to increase net production by 22.8776%, the plan was not completed by 11.5804%, as a result, the increase was only 37.1074%.

Let's determine the indices for net products (I chp) of marketable products and for marketable products (I mp)

I tp > I chp

Consequently, the enterprise should increase labor productivity in terms of net products, make sure that the products are not stale in warehouses, but are sold as quickly as possible, and so on.

Let's define absolute indicators in terms of labor productivity for marketable products (PTTP):

where PT TP - labor productivity for marketable products;

TP - marketable products;

CH - the number of employees.

It was planned to increase labor productivity in commodity output by 8.3866%, the plan was underfulfilled by 0.5794%, the increase was only 7.7585%.

Let's find the absolute indicators of labor productivity for net products:

Let's calculate the relative values of this indicator:

It was planned to increase labor productivity in net production by 22.557%, the plan was overfulfilled by 1.8393%, as a result, the increase was only 24.8112%.

Calculate absolute values in terms of the share of net products (UHPP):

Relative indicators:

UHFP p/b =

UHFP o/n =

UHFP o/b =

It was planned that the share of net production would increase by 13.1007%, but the plan was overfulfilled by 2.4674%, as a result, the increase was 15.8914%.

Task number 2. For calculations for marketable products, we use the method chain substitutions. Calculations are carried out using the formulas:

Base year plan:

Report for the planned year:

Base year report:

Determination of the growth of the marketable part of the products is carried out according to the formulas:

TP chr = TP 1 - TP 2 (2.9)

TP pttp = TP 2 - TP 3 (2.10)

Let us calculate the increase in marketable output by the number of employees according to the plan to the base year:

TP chr = 1 018 999, 9- 1 016 341.6 = 2658.3

Calculate the increase in marketable output by the number of employees according to the report to the planned year:

TP chr = 1 109 999.8 - 1 013 095.1 = 96 904.7

Let's calculate the increase in marketable output by the number of employees according to the report to the base year:

TP chr = 1 109 999.8 - 1 010 452.2 = 99 547.6

Let us calculate the increase in marketable output according to the labor productivity of marketable products according to the plan to the base year:

TP Fri = 1,016,341.6 - 937,699.91 = 78,641.7

Let us calculate the increase in marketable output according to the labor productivity of marketable products according to the report to the planned year:

TP Fri \u003d 1,013,095.1 - 1,018,999.9 \u003d -5904.8

Calculate the increase in marketable output by the labor productivity of marketable products according to the report to the base year:

TP Fri = 1,010,452.2 - 937,699.91 = 72,752.3

Compare the growth of marketable output in terms of labor productivity and the increase in marketable output in terms of the number of employees

99 547,6 > 72 752,3

TP chr >? TP Fri

The increase in marketable output in terms of labor productivity is less than the increase in marketable output in terms of the number of employees, therefore, marketable output depends only on the number of employees, which means we need to increase their number.

Task number 3. Calculate the absolute indicators of specific production labor intensity according to the formula:

Let's calculate the relative indicators of specific production labor intensity:

The enterprise planned to reduce the specific production labor intensity by 3.5545%, the plan was overfulfilled by 15.0901%, the increase was 18.1082%.

We calculate the absolute indicators of hourly labor productivity (HPT) using the formula:

Let's define the relative indicators of hourly labor productivity:

It was planned to increase hourly labor productivity by 3.6875%, the plan was overfulfilled by 17.7721%, as a result, the increase was 22.115%.

Task number 4. Calculate the daily labor productivity according to the following formula:

where DPT - daily labor productivity;

TP - commercial products;

OD - the total number of days worked.

The plan was to increase daily labor productivity by 4.99%, the plan was overfulfilled by 14.8082%, hence the increase was 20.5372%.

Task No. 5. The number of days in a year per worker is calculated by the formula:

Let's calculate the relative indicators:

It was planned to increase this indicator by 3.5051%, the plan was underfulfilled by 5.1197%, as a result, the growth turned out to be negative -1.7941%.

Let us determine the proportion of the main workers (HC op):

where UV op is the share of the main workers;

CHOR - the number of main workers;

CH - the number of all workers.

Let's find relative indicators:

It was planned to increase the share of the main workers by 3.6611%, but the plan was underfulfilled by 5.9667%, as a result, the growth was negative - 2.524%.

We calculate the labor productivity indicators of the main workers according to the formula (PT op):

Let's calculate the relative indicators:

It was planned to increase the productivity of the main workers by 4.5693%, the plan was overfulfilled by 5.7167%, as a result, the increase was 0.5473%.

Let's determine the annual labor productivity (GPT) by the formula:

Let's calculate the relative indicators:

It was planned to increase annual labor productivity by 8.9543%, but the plan was overfulfilled by 18.9708% and the increase was 29.6239%.

Let's compare the indicators of annual labor productivity and daily labor productivity GPT > DPT280

29,6239<5750,416

Consequently, the organization has production downtime, marriage, poor labor discipline, so less products are produced per year than it should be ["https: // site", 14].

Task number 6. Calculate the average wage according to the formula:

Let's calculate the relative indicators:

It was planned to increase the average wage by 6.8205%, but the plan was not completed by 5.3766%, as a result, the increase was only 1.0772%.

Task number 7. Let's calculate the cost according to the formula:

C \u003d MZ + FOT (2.18)

where C is the cost;

MZ - material costs;

FOT - wage fund.

C b = 629 200 + 187 465 = 816 665

С n = 669 500 + 200 775 = 870 275

C o \u003d 735 900 + 208 152 \u003d 944 052

Let's calculate the relative indicators:

Let's determine the unit cost of the cost by the formula:

Let's calculate the relative indicators:

According to the assignment.

As a result, we can conclude that the cost of production is slightly overstated, therefore, it is necessary to reduce transportation costs, electricity costs, reduce raw material costs, and so on.

ANALYTICAL PART In the calculation part of the control work, calculations were made for all the most important indicators of the organization's activities, the calculation results are shown in Table 1. In the analytical part of the work, substantiated conclusions will be given and proposals will be made to eliminate the identified shortcomings for each item.

Table 1.

Analytical table


Index	Measurements	Absolute indicators	Relative indicators
		base year	Reporting year	Base year plan	Report to the plan	Base year report


TP Marketable products
MZ Material costs
CR Number of employees
CHOR Including workers
SP Worked out by all workers
OD days worked
PAYMENT Wage Fund
No. 1 PE Net production
PNT Labor productivity by net output	thousand rubles/person
UHFP Net Gravity
No. 2 ?TPchr

No. 3 UPT Specific production labor intensity	Hour. / person
NPV Hourly labor productivity	thousand rubles*person/hour
No. 4 DPT Daily labor productivity	thousand roubles. / day

Uvor Share of main workers
Ptor Labor productivity of key workers	thousand roubles. / person
GPT Annual labor productivity	Rub.*person/year
No. 6SZP Average salary
No. 7 C Cost
UVS The share of wages in the cost

CONCLUSION

The analysis of labor indicators is part of a comprehensive analysis of the organization and is aimed at identifying and evaluating the effectiveness of the enterprise's activities in organizing labor and using the labor potential of personnel.

Labor indicators - qualitative and quantitative are determined by technical, economic and other factors of production: the technical and organizational level of production, social conditions, natural conditions and the level of rationality of environmental management, foreign economic relations and the level of their use, and more.

The analysis of labor indicators can be technically simplified and enriched in content if they are initially structured into large blocks, for example, the use of labor, the movement of labor, the use of working time, labor quality, labor productivity, wages, and so on.

The analysis of labor indicators is one of the most important sections of the analysis of the production and economic activities of the enterprise. The results of production and economic activities, and primarily the implementation of the production plan, are largely determined by the degree of use of labor resources.

The analysis of labor indicators and the use of labor resources makes it possible to assess the availability of the enterprise with the necessary personnel, to establish the compliance of the professional composition and skill level of employees with the requirements of production, the degree of movement of the labor force, to determine the causes of deviations from planned indicators, to develop measures to increase labor productivity and eliminate unproductive costs of the worker time.

The purpose of the analysis of labor indicators is to reveal the reserves for increasing the efficiency of production by increasing its volume with an increase in labor productivity, more rational use of the number of employees and their working time.

The efficiency of the enterprise is expressed in the full use of financial, material and labor resources. 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 equipment use, 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.

A comprehensive analysis of labor indicators is of great importance for increasing the efficiency of production. In the economic literature and in official sources, there is no single approach to determining the essence and content of the analysis of the labor indicators of an enterprise.

In conclusion, the above analytical work can draw a general conclusion - the analyzed enterprise shows an increase in labor productivity, a decrease in the labor intensity of manufactured products, and an increase in average wages. The organization should pay special attention to reducing material costs, increasing the number of days worked per year, as well as reducing the cost of manufactured products.

1. Analysis and modeling of labor indicators at the enterprise: Textbook. Allowance / ed. prof. A. I. Rofe. - M .: "MIK", 2000.

2. Sklyarenko VK , Prudnikov VM Enterprise Economics: Textbook. — M.: INFRA-M, 2007.

3. Workshop on economics, organization and labor rationing: Proc. allowance / Ed. prof. P. E. Shlendera. - M .: Vuzovsky textbook, 2007.

4. Personnel management. Workshop: textbook. manual for university students studying in the specialties "Personnel Management" "Organization Management" / T. Yu. Bazarov. — M.: UNITI-DANA, 2009.

5. Genkin BM Organization, rationing and wages at industrial enterprises. — M.: NORMA, 2003. — 400 p.

Application Table.


Marketable products
	RUB 937.7 million
	RUB 1019 million
	RUB 1,110 million
Mathematical costs
	RUB 629.2 million
	RUB 669.5 million
	RUB 735.9 million
Number of employees



including workers



Worked by all workers
	1634 thousand people/h
	1717 thousand people/h
	1740 thousand people/h
Days worked
	206 840 people/day
	214 650 people/day
	223,141 people/day
payroll fund
	RUB 187,465 thousand
	RUB 200,775 thousand
	RUB 208,152 thousand

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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 hours, 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 payroll 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 counted 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 in 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 length of the working day (P):

The difference between the actual fund of working time 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

Wage fund, consumption fund, average wage.

In the new economic conditions, the planning of labor indicators is of particular importance. In the first place, the task is put forward to fulfill the production program for the production of competitive products, using the best means with the lowest cost of living and materialized labor. This enhances the importance and influence of labor indicators on the entire course of the production process.

Labor indicators are organically interconnected with other indicators of operational and strategic plans, since they are an integral part of technical, economic and financial planning, and are certainly reflected in determining the costs of production in the calculation of the economic effect and in the distribution of profits.

The system of labor indicators - indicators that characterize the state and level of use of the labor potential of the organization, the factors that determine it, as well as the degree of its influence on the final results of the organization's activities. Labor indicators include labor productivity, output, labor intensity of the production program, labor intensity of units of production, number and composition of personnel, wage fund, wage fund, consumption fund, average wage.

The central place in the system of indicators is occupied by the planning of labor productivity.

An increase in labor productivity is the main factor in the growth of efficiency and the development of all production. It is directly related to a decrease in the labor intensity of products, rational use of working time, advanced training of workers, good organization of labor and a system of its stimulation, etc.

The labor intensity of a unit of production forms the basis for the formation of the number and composition of personnel and is directly related to the regulation of labor and the formation of its payment.

The complex system of labor indicators can be represented by five functional and one integral subsystems.

1. The 1st subsystem "Workforce" is characterized by extensive (number of personnel, staff structure by category, etc.) and intensive (shift rate, morbidity rate, turnover rate, injury rate, etc.) indicators.

2. The 2nd subsystem "Working time" is characterized by extensive (balance of working time of one employee, intra-shift losses, etc.) and intensive (reserves for consolidating the working day, reducing time costs, etc.) indicators.

3. The 3rd subsystem "Quality of labor" is characterized by the level of production from the first presentation, reduction of losses from marriage, etc.

4. The 4th subsystem "Labor productivity" is characterized by an increase in the technical level of production (mechanization of production, modernization of equipment), improvement of management, organization of labor and production (rationalization of managerial work, labor rationing), a change in the structure of production (change in production volumes), an increase in quality human factor (growth of the professional and qualification level).

5. The 5th subsystem “Labor costs” is characterized by absolute (labor costs, social payments, average wages) and relative (share of labor costs in total production costs, share of labor costs per unit of output ) indicators.

6. The integral subsystem "Socio-economic efficiency of labor" is characterized by total income, production volume, labor productivity, units, the share of labor costs in total production costs, absolute income per person by category of personnel.

The presented complex system of labor indicators is the object of analysis and planning.

The analysis of labor indicators in the organization consists of the analysis of:

1. Efficiency in the use of personnel;

2. Efficiency in the use of working time;

3. Labor productivity;

4. Efficiency in the use of funds for wages and social payments.

When solving specific problems of analysis: the reasons for the discrepancy between the basic, planned and actual data are established; reserves for improving labor indicators are identified, and their impact on production volume, production cost, profit is determined; materials are accumulated for making managerial decisions.

The organization of the analysis of labor indicators consists of the following stages:

1. Drawing up a plan for analytical work.

2. Preparation of materials for analysis.

3. Analysis of the task set using techniques and methods of economic and mathematical modeling.

4. Preliminary assessment of the results of the analysis.

5. Final grade.

The information base for the analysis of labor indicators is the current legislative and regulatory acts regulating the work of enterprises, planning and regulatory documentation, accounting and statistical reporting, audit reports, certificates of surveys and inspections, protocols of production meetings, data from questionnaires, etc.

Analysis of the composition and structure of personnel. The provision of an enterprise with labor resources is determined by comparing the actual number of employees by categories and professions in the reporting year with the actual number of employees in the previous year.

At the analyzed enterprise, the availability of labor resources is characterized by the data given in the analytical table 2.4.

Table 2.4. "Provision and change in the structure of labor resources"

		Deviation, 2007/ 2008	Deviation,


Industrial and production personnel
including:		29.41 70.59		38.89 61.11	-9.41	-9.48
leaders specialists employees	46.67 13.33	17.65 41.18 11.76		16.67 33.33 11.11	-2.35 -5.49 -1.57	-0.98 -7.85 -0.65

As can be seen from the data in Table 2.4, the number of personnel increases over time, which indicates the development of the enterprise. Thus, in 2008 it increased by 2 people, and in the next year by another 1, and in 2008 it amounted to 113.33% of 2007, and in 2009 - 105.9% in relation to the previous one. This growth is justified by the gradual development of the enterprise. The number of workers in 2008, compared to 2007, increased by 2 people, and in 2009 - by 2 more. Therefore, the number of engineers in 2009 decreased by 1 person, due to a decrease in the number of specialists by 7.58%. There were no changes in 2008. Due to the growth of the total number of personnel, the total share of engineering and technical personnel has nevertheless decreased, so with the same number of managers, their total share decreased in 2008 by 2.35%, and in the next by another 1%. The share of specialists with the same number in 2008 decreased by 5.49%, and in 2009 - with their reduction by 1 person, the share fell by another 7.85%. The number of employees did not change in any way, and their share decreased first by 1.57, and then by 0.65%. Based on the foregoing, we can conclude that the production potential of RadioPriborIntorg LLC is growing, the share of workers is increasing, and the share of employees is falling. The changes, it would seem, are not at all significant, but for a company of 18 people, this has a very significant effect on the results of the enterprise.

In the process of analyzing the company's activities, the ratio between the main and auxiliary workers is studied, the trend of changing this ratio is established, and if it is not in favor of the main workers, then it is necessary to take measures to eliminate the negative trend. So, for example, the number of employees decreased, with the growth of workers.

To assess the compliance of the qualifications of workers with the complexity of the work performed by the site, workshop and enterprise, the average tariff categories of work and workers are compared. But the enterprise we are considering is quite small, and therefore the assessment of the qualifications is carried out by the leaders of the organization themselves based on the results of their work. Therefore, we will not conduct a qualification analysis of the composition of workers. This work is done by the leaders themselves, who are interested in the results of the work. With such a large number of employees, the competence of employees is not “on the face”, and the company's management strictly monitors this. And the qualitative composition of workers is given in table 2.5.

Table 2.5 "Qualitative composition of employees"

As can be seen from the table, only people with higher education work in managerial positions. Competent leadership is the key to the company's success. Almost all of the civil servants have higher education, with the exception of 3 people in 2007 and 2 in the following years. Which indicates a positive trend: with an increase in the number of employees, the coefficient of higher education also increases. As for the category of workers, secondary specialized education predominates here, but under the guidance of higher education. Those. in such positions as the chief engineer and his assistant, there are people with higher education.

The indicators of the provision of an enterprise with employees do not yet characterize the degree of their use and, of course, cannot be factors that directly affect the volume of output. Output depends not so much on the number of workers, but on the amount spent on the production of labor, determined by the amount of working time, on the efficiency of social labor, its productivity. Therefore, it is necessary to study the efficiency of using the working time of the labor collective of the enterprise.

Analysis of the staffing of the enterprise in terms of quantitative and qualitative parameters.

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 a number of other economic indicators depend on the security of the enterprise with personnel and the efficiency of its use.

The main tasks of the analysis are:

· Studying the security of the enterprise and its structural divisions with personnel in terms of quantitative and qualitative parameters;
· Evaluation of the extensiveness, intensity and efficiency of the use of personnel in the enterprise;
· Identification of reserves for a more complete and efficient use of employees of the enterprise.

The sources of information for analysis are the labor plan, the statistical reporting "Report on labor", the data of the time sheet and the personnel department. At the enterprise we are considering, a time sheet is not kept, and there is no personnel department at all. This is due to the fact that RadioPriborIntorg LLC is a small business entity, and its number is not even 25 people. Thus, the content of the personnel department at the enterprise is simply not advisable. And all issues related to personnel are handled by the head himself. Consequently, the analysis will be carried out only with the words of the head. But in this situation there is also a positive point: the head is more than anyone aware of the affairs of his company, which is only a plus for writing a thesis on this enterprise.

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. In our work, the analysis will be carried out in comparison with previous years, which is the most obvious and simple. 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 personnel in terms of qualifications, length of service, education, and age.

Since changes in the qualitative composition occur as a result of the movement of the labor force, much attention is paid to this issue in the analysis.

To characterize the movement of personnel, the dynamics of the following indicators is calculated and analyzed:

· The turnover ratio for the admission of employees K PR, which is equal to the ratio of the number of personnel hired to the average number of personnel;
· Retirement turnover ratio K B equals the ratio of the number of retired personnel to the average headcount;
· Personnel turnover rate K TK. It is found as the ratio of the number of retired personnel to the average headcount;
· The ratio of the required turnover, equal to the ratio of the number of dismissed for inevitable reasons beyond the control of the enterprise to the average number of employees.
· The coefficient of constancy of the composition of personnel K PS, is found as the ratio of the number of employees who have worked all year to the average number of employees of the enterprise.

When analyzing, it is necessary to take into account the reasons for the dismissal of employees. In the process of work, reserves should be identified to reduce the need for labor resources through a more complete use of the available labor force, an increase in labor productivity of workers, intensification of production, comprehensive mechanization and automation of production processes, the introduction of planned, more productive equipment, improvement of technology and organization of production.

If an enterprise expands its activities, increases its production capacity, creates new jobs, then it is necessary to determine the additional need for personnel by categories and professions and the sources of their attraction. Considering that RadioPriborIntorg does not intend to expand its team in the near future. Consequently, there is no need to calculate the additional need for personnel by categories and professions and the sources of their involvement.

The qualification of personnel, determined by the totality of knowledge and the ability to perform the relevant work at a particular place, depends on education, the level of theoretical and practical knowledge.

Our company employs a team of no more than 25 people. Of these, 60% have higher education, and 38% have specialized secondary education, and 02% complete their studies at the correspondence department, receiving higher education, having already specialized secondary education. Our organization allows young professionals to receive education and gain experience in this field of work, if they themselves want it.

If we consider the age and sex structure of the employees of the enterprise, then its analysis will be as follows: 39% of all employees are the so-called weak half of humanity, i.e. ladies and 61% men. When analyzing the age of the employees of the enterprise, I calculated that the majority of employees aged 20 to 30 years (47%), the age groups from 30 to 40 and about 40 to 50% - 20% each, and the remaining 13% belong to employees over the age of 50 years.

When analyzing the average number of employees of RadioPriborIntorg LLC, compared to the last five years, the number of employees has changed in favor of employees aged 20 to 30 years, from which we can conclude that employees at this age work with greater efficiency, i.e. performance than the older generation. I also noticed that the so-called staff turnover at my enterprise is not observed. People who left work for any reason left it due to serious circumstances, namely pregnancy, moving to another city, changing profession, etc. Thus, it is clear that the enterprise is provided with personnel in all respects, and if any questions arise, they are immediately eliminated.

To characterize the movement of personnel, we calculate the following indicators and draw up the following data in table 2.6. "Analysis of labor movement".

Table 2.6. Analysis of labor movement

Thus, it can be seen that the highest recruitment rate was in 2008, slightly lower in 2009 - by 0.01, and the lowest in 2007, which was 0.07 against 0.12. Which indicates the development of the enterprise over time and, as a result, the expansion of the staff. The values of the retirement turnover ratio in 2007 and 2009 are almost the same and amount to 0.07 versus 0.06, and in 2008 it is completely absent. The above indicates that the company, in connection with the development, in 2008 decided to expand the staff. But according to the results of the year, she revealed that the company's need is slightly less than it had planned. Which led to immediate action to reduce the staff.

The values of the ratio of the required turnover are equal to the turnover of disposal, which indicates the reason for the departure of personnel. Those. the reason for the departure of staff was the need for reasons beyond the control of the company. The highest staff retention rate was in 2008 and amounted to 0.88, slightly lower in 2007 (0.87) and the most unstable position in 2009 (0.83).

Consequently, 2008 was the most stable year: the highest retention rate, no exit rate, and high recruitment. The change of personnel in 2009 is connected with the discrepancy between the positions held by people and their qualifications. Management's decision is justified by significant reasons. There, it can be seen that the company's managers constantly analyze the activities of the enterprise, its results, and draw appropriate conclusions in favor of the company's activities.

Analysis of labor productivity. The efficiency of the use of labor resources is expressed at the level of labor productivity. The indicator of labor productivity is a general indicator of the work of economic entities. This indicator reflects both the positive aspects of the work and its shortcomings.

Labor productivity characterizes the effectiveness, fruitfulness and efficiency of a particular type of labor.

The most important indicators are production and labor intensity. Output is the most common and universal indicator of labor productivity. Due to the fact that labor costs can be expressed in the number of man-hours worked, man-days, the average payroll number of workers or employees, there are indicators of average hourly, daily and annual output per worker. The average annual output is determined both per worker and per worker. The labor intensity of production is the time spent on the production of a unit of output of a certain type.

In the course of the analysis of labor productivity for this indicator, it is advisable:

- assess the implementation of the plan for labor productivity;
- identify factors and determine the size of their impact on labor productivity;
- to determine the reserves for the growth of labor productivity.

Numerous interdependent factors for increasing labor productivity indicators can be conditionally combined into the following main groups, characterizing:

1. improvement of engineering and technology. This group of factors includes everything that is determined by modern scientific and technological progress;
2. improving the organization of production, the rational distribution of productive forces, the specialization of enterprises and industries, the fullest use of existing equipment, the rhythm of production, etc.;
3. improving the organization of labor, that is, improving the use of human labor (improving the skills of personnel, the cultural and technical level of workers, strengthening labor discipline and improving wages, labor rationing and the personal material interest of all workers; ensuring average labor intensity).

The average annual production of products by one employee (GV) is equal to the product of the following factors:

B - production output,

Number of hours,

average hourly output,

Specific gravity,

The calculation of the influence of factors on the level of the average annual output of the enterprise's employees is given in the table "Analysis of factors on the level of the average annual output of the enterprise's employees."

The calculation of the influence of factors on the level of the average annual output of the employees of the enterprise will be carried out using the method of absolute differences:

The calculations made allow us to conclude that the following factors influenced the change in the average annual output of the enterprise's employees:

- an increase in the share of workers in the total number of industrial production personnel contributed to an increase in the average annual output by 500.01 thousand rubles. in 2008 and by 335.68 thousand in 2009;
- change in the number of working days per year contributed to the growth of the indicator by 37.47 thousand rubles. in 2008 and another 51.53 in the next;
- the growth of the working day contributed to the growth of the indicator by 84.18 thousand rubles in 2008, and in 2009 by another 122.16 thousand rubles;
- and the decrease in the hourly output of workers affected the annual decrease in 2008 by 652.29 thousand rubles, and in the next by 67.58 thousand rubles.

Thus, the positive impact of all indicators overlaps the impact of the hourly output of workers. As a result, the change in the average annual output of the enterprise's employees decreased in 2008. But already in the next situation improved and the value of the indicator became positive.

Analysis of the use of working time. An important component of the analysis of labor productivity is the analysis of the use of working time, shown in Table 7. "Analysis of the use of working time"

Table 2.7. Analysis of the use of working time

According to the results of our table, it can be seen that the change in the number of absenteeism, namely the decrease in the number of sick days by 2 days in 2008 and by 3 days in the next, the exclusion of absenteeism and other absences for good reasons, led to an increase in the number of days worked. Thus, the effective working time fund in 2008 amounted to 220 days, which is 5 days more than the previous year, and 228 days in 2009, which is 8 days more than in 2008.

The analysis of the impact of the use of working time on the volume of production is equal to the product of the number of workers, the number of working days worked by one worker, the average duration of the shift, and the hourly output of one worker.

Table 2.8. "Analysis of the impact of the use of working time on the volume of production."

Index			Deviation from the plan
absolute
output of marketable products in value terms, thousand rubles. (VP)
Average number of employees, pers. (Chr)
Share of workers (D)
Worked out all workers, thousand hours. (th)
one worker, thousand hours. (tchr)
Duration of the working day, hour. (P)
Average annual output of one employee, thousand rubles (VR)
Average hourly production, rub. (HF)

The influence of factors on the change in the volume of production is determined by the following formulas:

1. The number of hours worked by one worker -

2. The share of workers in the total number of employees -

3. Average hourly output of one worker -

Total=

The negative impact on the average annual output was the decrease in the proportion of workers and loss of working time. The increase in average annual output is due to an increase in average hourly output, i.e., the intensity of labor.

INTRODUCTION………………………………………………………………………….5

1. ESSENCE OF LABOR INDICATORS, OBJECTIVES AND INFORMATION SUPPORT OF THEIR ANALYSIS……………………..7

2. LABOR INDICATORS AND THE METHOD OF THEIR CALCULATION……………...13

3. Organizational and economic characteristics of CJSC "Izhevsk Plant of Ceramic Materials"………………..20

4.analysis of the effectiveness of the use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials" for 2006 - 2008……………………………………………..28

5.measures aimed at the effective use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials"………………………………………36

conclusion………………………………………………………………….40

List of used information sources..43

applications

INTRODUCTION

Relevance of the topic. The results of the production and economic activities of the organization, the dynamics of the implementation of production plans are influenced by the degree of use of labor resources. The analysis of labor resources makes it possible to reveal reserves for increasing the efficiency of production due to labor productivity, more rational use of the number of workers and their working time. All of the above determines a fairly high degree of both social and practical significance of the direction in question in the analysis of the economic activity of an organization.

Currently, competition acts as the main mechanism for regulating the economic process. It becomes very important to make the best use of the available resources to obtain the maximum amount of profit, solving the main problems of economic activity. At the moment, the main factor that often requires significant costs is labor.

The purpose of the study in this course work was to analyze the effectiveness of the use of labor indicators of a particular organization, as well as to systematize, consolidate and expand the theoretical and practical knowledge gained, develop skills for independent work and mastering the methods of research and experimentation in solving problems and issues developed in the course work.

Achieving this goal involves solving the following tasks:

1. Determine the main tasks, directions and information support for the analysis of the effectiveness of the use of labor indicators;

2. Evaluate the effectiveness of the use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials" and the methodology for their calculation;

3. Give an organizational and economic description of CJSC Izhevsk Ceramic Materials Plant for 2009;

4. To develop measures aimed at the effective use of labor indicators in CJSC Izhevsk Ceramic Materials Plant.

The subject of research in the course work is the analysis of labor indicators.

The object of the study is CJSC Izhevsk Plant of Ceramic Materials.

Study period: 2006 - 2008.

The theoretical and methodological basis for writing a term paper are the works of domestic and foreign leading scientists and economists on the topic under study, regulatory and reference materials and data from CJSC Izhevsk Ceramic Materials Plant.

The research methods used in writing the term paper are as follows: settlement-analytical, economic-statistical, tabular and graphic.

The information base for writing the term paper was the constituent documents, accounting forms, extracts from the business plan and accounting policy, and separate forms of primary documents.

The course work consists of an introduction, five considered questions, a conclusion, a list of information sources used, 9 tables, 5 figures and an application.

1. The essence of labor indicators, tasks and information support for their analysis

Under the labor resources of the organization understand the number and composition of its staff. Sufficient provision of the organization 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 provision of the organization with labor resources and the efficiency of their use.

The economy of the Russian Federation is currently heading towards accelerating the intensification of social production, increasing its economic activity and product quality requires the full mobilization of all available reserves. And this presupposes the maximum development of the economic initiative of the labor collectives of organizations. At the present stage of economic development, it is not enough to answer the question of how the task was carried out by the labor collective. It is necessary, first of all, to find out what changes in the use of labor occurred in the process of production in comparison with the task. Changes can be of two kinds: positive and negative. The purpose of the analysis of economic activity is to detect all changes, determine their nature and subsequently either promote or counteract their development, while the purpose of the analysis of labor resources is to reveal the reserves for increasing production efficiency due to labor productivity, more rational the use of the number of workers, their working time.

A correct assessment of labor indicators makes it possible to establish the most effective, corresponding to the labor expended, material incentives, to identify available reserves that were not taken into account by the planned task, to determine the degree of fulfillment of tasks and, on this basis, to determine new tasks, to orient labor collectives towards the adoption of more intense plans. The objects of analysis are shown in Figure 1.

Figure 1 - The main objects of the analysis of labor resources

The main sources of information used in the analysis of labor resources are: labor reporting data, form No. P-4 “Information on the number, wages and movement of employees”, time sheet data, one-time accounting of employees by profession and qualifications, data from sample observations of the use of labor resources, information about the labor intensity of products and tasks to reduce it.

In the process of analyzing labor indicators, the following tasks are solved:

The provision of workplaces of the production unit with personnel in the professional and qualification composition required for production (provision of production with labor resources) is assessed;

The qualitative use of labor resources (working time) in the production process is studied;

A general assessment of the dynamics and implementation of the labor productivity plan is carried out;

The influence of technical and economic factors on the level of labor productivity is measured;

The system of factors influencing labor productivity indicators is determined;

The impact of factors on the detection of deviations in the reporting indicators of labor productivity from their baseline values is quantitatively measured;

The composition and structure of the payroll in the context of groups, categories of personnel and types of payments are studied;

A factor analysis of the payroll fund is carried out;

The influence of labor factors on the performance of the organization is summarized.

When conducting a comprehensive analysis of the use of labor resources, the following indicators are considered:

Security of the organization with labor resources;

Characteristics of the movement of labor;

Social security of members of the labor collective;

Use of the working time fund;

labor productivity;

Profitability of personnel;

Labor intensity of products;

Payroll analysis;

Analysis of the effectiveness of the use of the wage fund.

In conditions of economic instability, the actual need of the organization for personnel of certain categories is constantly changing under the influence of internal and external factors. Such changes do not always mean an increase or maintenance of the need for labor force. The introduction of new technologies, the development of the production of competitive products, the reduction of market demand for manufactured goods and services can lead to a decrease in the number of personnel, both in individual categories and in the entire composition. Therefore, the determination of the real need for the labor force and the forecast of its change should become the basis for improving personnel management in organizations.

The labor resources of CJSC Izhevsk Ceramic Materials Plant are divided into industrial and non-industrial personnel.

By the nature of the functions performed, industrial production personnel (PPP) are divided into workers and employees.

Workers are workers directly involved in the production of products (services), repairs, movement of goods, etc. Depending on the nature of participation in the production process, workers, in turn, are divided into main (producing products) and auxiliary (serving the technological process).

The staff includes managers, specialists and technical performers.

Managers are employees holding the positions of heads of the organization and its structural divisions (functional services), as well as their deputies.