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. Usage efficiency analysis 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, their level depends financial results activities of enterprises. The size, structure and quality of labor resources, their availability and their use have a decisive influence on increasing the efficiency of production.
Relevance of the research topic term paper 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:
- Explore theoretical basis research 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 economic activity 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, high levels of labor productivity are of great importance to increase production volumes and improve 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 others depend on the availability of labor resources and the efficiency of their use. economic indicators.
The main tasks of the analysis are:
– study and assessment of the security of the enterprise and its structural divisions 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 tariff category workers below the planned and below the average tariff category of work, 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 (according to own will, downsizing, due to violations labor discipline and 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 average annual output products by one worker. Its value depends not only on the output of workers, but also on specific gravity 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 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.
At the same time, 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 growth in labor productivity under the existing conditions. this moment 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 return on sales, the capital turnover ratio and the amount of operating capital, the factor model 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 - cost of issue 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 purpose of the activities of LLC "SYSTEMA-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 management activities(functions).
Data-driven 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. A average annual cost material working capital 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. AT 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 (state social security, absenteeism, voluntary resignation, etc.), the dynamics of the composition of layoffs: individual and collective, change of official position, 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 wage 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 - Qualifications to work and qualification characteristic 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 means that the actual qualification level workers below the required 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 holidays 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 permission. 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 by good reasons(annual leave, study leave, sickness, 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.
Downtime accounts for 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, but in overall structure lost working time, their share 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 at the same time 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- labor indicator against 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 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.
Fund analysis wages 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.
The management of SISTEMA-L LLC, in terms of training and retraining of workers, 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 LLC "SYSTEM-L" is that the current all-day downtime is compensated by a significant amount overtime hours work. 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.
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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 the enterprise 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 timely execution 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 availability of labor resources and the efficiency of their use.
Labor resources as an economic category includes the population of working age as employed in social production, and not busy. The limits of working age are established by the current legislation, taking into account the physiological factors (capabilities) of a person. In particular, in Russia, the working age for men is considered to be 16-60 years old, for women - 16-55 years old.
The essence of labor resources lies in the fact that they express the social relations that develop regarding their formation, distribution and use in social production.
To study the composition of the labor resources of an enterprise, they must be classified according to certain criteria.
Classification sign
Classification group
By the nature of participation in production activities
Industrial and production personnel (personnel of the main activity)
Personnel of non-industrial divisions that are on the balance sheet of the enterprise (personnel of non-core activities, for example, sanatoriums, dispensaries, canteens, kindergartens, etc.)
1. Workers, of them:
workers of the main production (basic workers);
auxiliary production workers (auxiliary workers)
2. Employees, of which:
leaders;
specialists;
other employees.
3. Junior service staff
To describe labor resources at the enterprise level, the concepts of “enterprise labor resources”, “enterprise personnel” and “human resources” are distinguished.
The labor resources of the enterprise are represented by employees who have undergone special training, have experience and skills in work and are employed at the enterprise.
The personnel of the enterprise (personnel, labor collective) - a set of employees included in payroll enterprises.
Personnel potential - the ability of personnel to solve the current and future tasks facing them. It is determined by the number of personnel, their educational level, personal qualities, vocational qualification, gender and age structure, characteristics of labor and creative activity.
Depending on the nature of participation in production activities, two groups are distinguished in the composition of the personnel of the enterprise: industrial and production personnel engaged in production and its maintenance, and personnel of non-industrial divisions that are on the balance sheet of the enterprise.
By the nature of the functions performed, industrial production personnel (PPP) are divided into workers and employees.
The largest and main category of production personnel is the working enterprises (firms) - persons (workers) directly involved in the creation of material values or in the provision of production services and the movement of goods.
Depending on the nature of participation in manufacturing process, the group "workers", in turn, is divided into main and auxiliary workers. The main workers include workers who directly create the commodity (gross) output of the enterprise and are engaged in the implementation technological processes, i.e. a change in the shape, size, position, state, structure, physical, chemical and other properties of the objects of labor.
Ancillary workers include workers busy with service equipment and jobs in production workshops, as well as all workers of auxiliary workshops and farms.
Ancillary workers can be subdivided into functional groups: transport and loading, control, repair, instrumental, economic, warehouse, etc.
Employees - employees involved in the preparation and execution of documents, accounting and control, economic services (agents, cashiers, clerks, secretaries, statisticians, etc.).
Employees, in turn, are divided into managers, specialists and other employees.
Managers - employees holding positions of heads of organizations and their structural divisions, they are endowed with decision-making rights and are responsible for their consequences (directors, foremen, chief specialists, etc.).
Specialists - employees with higher and secondary specialized education, possessing fundamental scientific knowledge, as well as special knowledge and skills sufficient to carry out professional activity. These include engineers, economists, accountants, sociologists, legal advisers, raters, technicians, etc.
Other employees ( technical performers) - employees involved in the preparation and execution of documents, economic services (clerks, secretaries-typists, timekeepers, draftsmen, copyists, archivists, agents, etc.).
Junior service personnel (MOP) - persons holding positions for the care of office premises (janitors, cleaners, etc.), as well as for servicing workers and employees (couriers, messengers).
The ratio of employees by categories characterizes the structure of the labor resources of the enterprise. The structure of personnel can also be determined by such characteristics as age, gender, level of education, work experience, qualifications, degree of compliance with standards, etc. In general, the composition of the enterprise's personnel varies by profession, specialty and skill level.
Profession - gender labor activity, requiring certain knowledge and skills acquired through training and practical experience.
Specialty - a type of activity within a particular profession that has specific features and requires additional special knowledge and skills from employees, for example, an economist in financial work, an economist in accounting and business analysis, labor economist, sales economist, logistics economist within the profession of economist or fitter; fitter, fitter, plumber working profession locksmith.
Qualification - the level of general and special training of an employee, confirmed by the types of documents established by law (certificate, diploma, certificate, etc.).
Understaffing often has a negative impact on the dynamics of the volume and quality of products. Even the understaffing of non-industrial personnel indirectly affects the course of production. For example, understaffing of staff in kindergartens, nurseries, medical units, etc. Thus, labor or human resources are the basis of economic development. Their role in modern conditions increases, because in market conditions it is necessary to rely on a person and his potential. Undoubtedly, economic reconstruction has affected this category of the population and the labor market as a whole.
Comparison of the categories "labor resources" and "economically active population" shows that they do not match. According to the State Statistics Committee of Russia, the number of people employed in the economy on an annual average increased from 65.3 million people in 2008 to 69.2 million people in 2009.
Consider the indicators used in the analysis process:
1) to characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed:
Personnel turnover rates are not planned, therefore their analysis is carried out by comparing the indicators of the reporting year with those of the previous year. The turnover of workers plays an important role in the activity of the enterprise. Permanent personnel who have been working at the enterprise for a long time improve their qualifications, master related professions, quickly navigate in any atypical environment, create a certain business atmosphere in the team, actively influencing labor productivity. The coefficients of permanence and stability of personnel reflect the level of remuneration and satisfaction of employees with working conditions, labor and social benefits.
- 2) indicators are used to measure working time:
- - man-day worked,
- - worked man-hour.
when analyzing 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.
- - private 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.
The above system of indicators is used to analyze labor resources, with regard to remuneration, it is appropriate to consider the following concepts:
Payroll 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 value of labor costs is determined based on the costs for these purposes in the previous year, taking into account the growth in the volume of sales of services and the growth rate of labor costs established by the government.
Labor costs are analyzed not only for the enterprise as a whole, but also for individual workshops. At the same time, subdivisions are singled out that have allowed the excess of the normalized value of these costs, study the reasons, develop effective solutions by their warning.
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 is also 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 wages, establish the causes of deviations, identify reserves for saving the wage fund as a result of the elimination of unproductive payments and its unjustified increase. For the analysis, data from the current wage fund is used.
Analysis of savings reserves for wages. Savings on wages are achieved primarily as a result of reducing the labor intensity of the production of services and products, introducing a brigade form of organization and wages, revising outdated production standards and prices, service standards, eliminating staff surpluses, carrying out 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 rate 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.
Pronina M.A. Analysis of the use of labor resources / M.A. Pronina, S.G. Saenko, A.G. Zaitseva // Economics and business: theory and practice. - 2015. - No. 9. - S. 83-86.
ANALYSIS OF THE USE OF LABOR RESOURCES
M.A. Pronina, Associate Professor
S.G. Saenko, student
A.G. Zaitseva, student
Don state National Agricultural University
(Russia, p. Persianovsky)
Annotation . Analysis of the use of labor resources is a process that characterizes the possibility of effectively conducting the activities of an enterprise. Security pre d acceptance qualified personnel helps to ensure High Quality products and ensure the competitiveness of the company as a whole. Their pr a correct use can be the most important condition for stable functioning a enterprise.
Keywords: efficiency, formation of labor resources, production and labor intensity.
Analysis of the use of labor resources R owls is a very important process in life h nor" of each enterprise. Determine the effectiveness of the use of naive and the most important element of the activity of the enterprise and Yatiya is the main task. For complete and With Following this process, it is necessary to understand what labor resources are and delve into the analysis process.
Labor resources - part of the population that owns sufficient physical and mental data, labor skills s kami necessary for a certain field of activity. The provision of enterprises with a valuable resource and its reasonable use leads to an increase in the volume of production and goods. a production efficiency.
When analyzing labor resources, it a important is the use of e blowing coefficients :
— turnover rate for the reception of workers about sneeze;
— disposal turnover ratio;
— staff turnover rate;
— coefficient of invariability of the personnel of the enterprise.
As part of the analysis of the availability and use about The assessment of the following indicators is carried out in the field of labor resources:
— enterprise labor security about resources (1);
— social security of members at new team (2);
— use of working time (3);
— labor productivity (4);
— labor intensity of products (5).
(1) Security of the enterprise tr at new resourcesthe ratio is determined e the number of employees in action and capacity with planned need p and botniks.
The problem of lack of labor resources R owls can be partially solved by the most efficient use of r a fighting force, increasing labor productivity, increasing production, introducing b about more than perfect technology.
During the expansion of activities and the intensification of jobs, the d stv n capacity, the need for labor resources should be determined.
(2) Social Security Analysis about the employees necessary in lyat, uch and tying a number of indicators:
a) Professional development work ing staff. (When examining this a the developer needs to work out several coefficients: the percentage of employees, n about radiating education at different levels; the number of employees who improve their qualifications; percentage of employees, h a working at a low level. Execution or translation s completion of the plan for advanced training contributes to an increase in production ness of labor).
b) Improving working conditions.(To evaluate the results of activities to improve the working conditions of workers, such indicators are used as: ensured the presence of workers in sanitary zones; the degree of sanitary and hygienic working conditions; accident frequency rate (approx. and specifically for 100 people); worker's share R sonala suffering professionally s mi diseases).
in) Development of socio-cultural and living conditions, characterization is the availability of housing for workers, in s completion of the plan for the development of residential buildings a niya, objects of culture, social p about needs (kindergartens, sanatoriums, etc.). Much attention is paid to small about wealthy families and job security and cove eligible retirement benefits.
During the analysis, the pre d acceptance for the implementation of collective o gov o ra in all directions. The consequence of the correct execution of the analysis at the development of activities aimed at n for raising the level of social security a shields of working personnel, improvements at With labor conditions, which are taken into account in the development next year.
(3) Analysis of the use of fund p but what time is carried out for each category of workers, and allows you to determine e divide the number of days and hours worked by one work t nickname for a certain time interval.
This analysis involves the study of indicators characterizing the effects in ness of use of labor resources. These indicators include:
— average annual number of employees and kov;
— worked per year by one worker (days, hours);
— working hours;
— working time fund (including overtime).
Ineffective in identifying the cause about th use of working time in nivat data of actual and planned balance. The reasons may be about full and holidays, sickness, absenteeism and downtime due to equipment failure at dovania.
The activity of the enterprise will be more successful if the loss of working timewill tend to zero. Analyzed about having identified the reasons for the loss of working time, you should install about unproductive labor costs. Non-manufacturing costs a you - the cost of working time in the production process of faulty or defective about bathroom products.
When analyzing the use of the fund p a more time tende may appear n sion to increase the intensity of labor p a workers, since the loss of working time does not always lead to a decrease in production rates.
(4) Labor productivity analysisentails the use of a system b general, private and auxiliary indicators.
Generalizing:
- a botnik in kind;
— production output per r a botnik in value terms.
Private:
— labor intensity of products.
Auxiliary:
— time spent on doing one o th type of work.
(5) Analysis of the labor intensity of products. Labor costs are labor costs. e time per unit or the entire volume and h finished products, and is calculated as about t carrying the fund of working time for the manufacture of a certain quantity of products in relation to the volume of its production. Reducing the labor intensity of products is the most important factor in increasing production. about labor intensity.
In the process of performing the analysis, study a yut the dynamics of labor intensity, the implementation of the plan, the reasons for its change and the impact on the level of labor productivity.
As can be seen from the above, the analysis of the use of labor resources is not a simple process, which includes several stages. Every step is important.In terms of commercial relations n sive and extensive use of tr at of the enterprise’s capital resources is the main With the ability to achieve stable and lead and leading positions in the market. Results in The ability to manage the working potential of an organization directly affects its co n current opportunities and is one of the advantages sv enterprise.
Bibliographic list
1. Abryutina M.S. ., Grachev A.V. Analysis of financial and economic activities of pre d acceptance. – M.: Business and service, 1998.
2. Ermolovich L.L. Analysis of the financial and economic activities of the enterprise. - Minsk: BSEU, 2001.
3. Chernyavsky I. Activation of human potential as a condition for progress: – M.: The Economist. – 2007 - No. 8 - S. 45-49.
4. Bereslavskaya V.A. Efficiency of using labor resources and optimizing and salary adjustments/ V.A. Bereslavskaya, E.M. Gamova A.A. Zhubrin // Economic an a liz: theory and practice. - 2008. - No. 14. - S. 34-37.
5. Kondratova I.G. Analysis of the use of labor resources as the most important part of the e resource potential of the organization / I.G. Kondratov // Economic analysis: theory and practice. - 2010. - No. 1. - S. 22-28.
ANALYSIS OF THE USE OF WORKFORCE
MA Pronin a , associate professor
SG Saenko , student
AG Zaitsev, student
Don state agrarian university
(Russia, village Persianovsky)
abstract. Analysis of the use of labor resources – a process which characterizes the possibi l ity of the effective conduct of the business. Provide enterprises with qualified personnel b utes to providing high quality products and ensuring the competitiveness of the company as a whole. Their proper use can become the most important condition for the stable functioning of the e n terprise.
keywords: efficiency, formation of human resources, labor productivity.
Introduction
The relevance of the topic lies in the fact that the labor resources of an enterprise are the main factor of production, ensuring the use of its other elements involved in the creation of wealth - capital, land, natural resources.
Along with the means and objects of labor, living labor is a necessary element of production. The efficiency of the use of labor in the production process largely depends on the indicators of the volume of production, the level of cost and quality of products. Therefore, the analysis of the use of labor is an important section of the system of complex economic analysis of the enterprise. The basis for the existence of human society is labor, and the condition for development is labor productivity. Labor resources are the totality of the country's population participating or able to participate in the process of production of material and intangible benefits, the creation of various kinds of services.
Labor is a purposeful human activity, which, using the available means of production, transforms the objects of labor into a finished product necessary to satisfy social or personal needs.
The purpose of the work is to consider the analysis of the labor resources of the enterprise.
Based on the goal, the tasks of the work are formed:
1. give the concept of labor resources, consider their formation and use in working conditions;
2. give a concept to the personnel of the enterprise, consider its composition and structure;
3. consider assessing the effectiveness of the use of labor resources.
The methodological basis for writing the work was the collections scientific papers, monographs, periodicals.
1. The essence of labor resources and the tasks of their analysis
The labor resources at the enterprise are an object of constant concern on the part of the enterprise management. The role of labor resources increases significantly during the period market relations. The investment nature of production, its high science intensity, the priority of product quality issues have changed the requirements for the employee, increased the importance of a creative attitude to work and high professionalism. This led to significant changes in the principles of methods and socially - psychological issues personnel management in the enterprise. 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 labor resources and the efficiency of their use. This, in turn, determines the main tasks of the analysis of labor costs:
The study of 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 the labor of the enterprise's personnel and funds for its payment.
Sources of information - labor plan, statistical reporting"Report on labor", data from the timesheet and personnel department.
2. Enterprise personnel: concept and composition
For analysis, planning, accounting and personnel management, all employees of the enterprise are classified according to a number of criteria. Depending on the participation in the production process, the entire person and enterprise is divided into two categories: industrial and production personnel (PPP) and non-industrial. Industrial and production personnel include workers who are directly related to production and its maintenance. To non-industrial personnel include employees who are not directly related to production and its maintenance and are mainly employees of the housing and communal K01YAY1 that, children's and medical and sanitary institutions belonging to the enterprise. In turn, industrial and production personnel, depending on the functions they perform, are classified into the following categories: workers; leaders; specialists; employees. Workers include employees of the enterprise directly involved in throwing material values or providing production and transport services. Workers, in turn, are divided into main and auxiliary. The main ones include workers who are directly related to the production of products, while the auxiliary ones are the maintenance of production. This division is purely conditional, and in practice it is sometimes difficult to distinguish between them. The specialists at the enterprise include: accountants, economists, technicians, mechanics, psychologists, sociologists, artists, merchandisers, technologists, etc. Employees at the enterprise include: supply agents, typists, secretaries-typists, cashiers, clerks, timekeepers, freight forwarders and etc. In addition to the generally accepted classification of PPP by category, there are classifications within each category. For example, production managers, depending on the teams they lead, are usually divided into linear and functional. Line managers include managers who lead teams of production units, enterprises, associations, industries, and their deputies; to the functional - the leaders who head the teams of functional services (departments, departments), and their deputies.
According to the level occupied in the general system of management of the national economy, all managers are divided into: low-level, middle and top managers. It is customary to include foremen, senior foremen, foremen, heads of small workshops, as well as heads of departments within functional departments and services. Middle managers are directors of enterprises, CEOs various associations and their deputies, heads of large workshops. To executives senior managers usually include heads of financial and industrial groups, general directors of large associations, heads functional departments ministries, departments and their deputies.
3. Analysis of the security of the enterprise with labor resources. Analysis of the use of the working time fund
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. Special attention is given to the analysis of the provision of the enterprise with personnel of the most important professions.
To characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed:
1. recruitment turnover ratio:
Number of hired personnel / Average headcount
2. turnover ratio on disposal:
Number of retired employees / Average headcount
3. turnover rate:
The number of employees who left their jobs of their own free will and for violation of discipline / Average headcount
4. the coefficient of constancy of the staff of the enterprise:
Number of employees who worked the whole year / Average number of employees of the enterprise
The completeness of the use of personnel 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 (FRV). Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole.
The PDF 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. This dependence can be represented as follows:
FRV \u003d HR x D x P.
4. Labor productivity analysis
The efficiency of the use of labor resources at the enterprise is expressed in the change in labor productivity - the resulting indicator of the enterprise, which reflects both positive sides work, as well as all its shortcomings. Labor productivity, characterizing the efficiency of labor costs in material production, is determined by the quantity of products produced per unit of working time, or labor costs per unit of output. To assess the level of intensity of the use of personnel, a system of generalizing, particular and auxiliary indicators of labor productivity is used. Generalizing indicators are the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms. Partial indicators are the time spent on producing a unit of a certain type of product (labor intensity of products) or the output of a certain type of product in physical terms for one "man-day or man-hour. Auxiliary indicators are 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 output per employee.Its value depends not only on the output of workers, but also on the share of the latter in the total number of personnel, as well as on the number of days worked by them and the length of the working day.
The average annual output of one worker can be represented as the product of the following factors:
GV ppp \u003d Ud x D x P x CV
The main sources of reserves for labor productivity growth:
Use of opportunities to increase the volume of production;
Reducing labor costs for production through mechanization and automation of production, improving the organization of labor, increasing the level of labor intensity, etc.
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 number of PPP). The labor intensity of production expresses the cost of working time for the production of a unit of output. Determined per unit of production in physical terms for the entire range of products and services; with a large assortment of products at the enterprise, it is determined by typical products, to which all the rest are given. In contrast to the output indicator, this indicator has a number of advantages: it establishes a direct relationship between the volume of production and labor costs, excludes the impact on the labor productivity indicator of changes in the volume of supplies through cooperation, organizational structure production, allows you to closely link the measurement of productivity with the identification of a reserve for its growth, to compare labor costs for the same products in different workshops of the enterprise.
5. Analysis of the use of the payroll
Analysis of the use of labor resources, the growth of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites for increasing its payment are being created. In turn, an increase in the level of wages contributes to the growth of its motivation and productivity. In this regard, the analysis of the expenditure of funds for wages is extremely important. In the process of it, it is necessary to carry out systematic control over the use of the wage fund (WFP), to identify opportunities for its savings due to the growth of labor productivity. When starting to analyze the use of wage bill, first of all, it is necessary to calculate the absolute and relative deviation of its actual value from the planned (basic) one.
The absolute deviation (FZPabs) is calculated as the difference between the funds actually used for wages and the base salary for the whole enterprise, production units and categories of employees:
FZPabs \u003d FZP1 - FZP0.
Since the absolute deviation is determined without taking into account changes in the volume of production, it cannot be used to judge the savings or overspending of wage bills.
Relative deviation (FZP rel) is calculated as the difference between the amount of wages actually accrued and the basic fund, adjusted for the production volume index. At the same time, it should be borne in mind that only the variable part of the wage bill is adjusted, which changes in proportion to the volume of production. This is the salary of workers at piece rates, bonuses to workers and management staff for production results and the amount of vacation pay corresponding to the share of the variable salary.
The constant part of labor remuneration does not change with an increase or decrease in the volume of production (wages of workers at tariff rates, wages of employees at salaries, all types of additional payments, wages of workers in construction teams, housing and communal services, social sphere and the corresponding amount of vacation pay).
FZP rel \u003d FZP 1 - FZP sk \u003d FZP 1 - (FZP per 0 x I VP + FZP post 0),
FZP rel - relative deviation of the salary fund;
FZP 1 - salary fund of the reporting period;
FZP sk - base salary fund, adjusted for the index of output volume;
FZP lane 0 and FZP post 0 - respectively, the variable and constant amount of the basic salary fund;
I vp - index of output volume
Conclusion
The labor resources of an enterprise include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. The purpose of labor analysis is to identify reserves and untapped opportunities, to develop measures to bring them into action. The level of labor productivity, the security of the enterprise with labor resources and their rational use 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 most effective method of measuring labor productivity is labor intensity. Labor intensity is 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.
To analyze labor productivity, the volume of gross output is calculated, the costs of working time for its production and the average annual number of employees are determined. The study of labor productivity is usually carried out in two stages. At the first stage, the level and dynamics of labor productivity are assessed. As a result of such an assessment, data are obtained that characterize the fulfillment of the plan for the growth of labor productivity. Determining its dynamics and establishing the impact of the level of labor productivity on the volume of production, reducing its cost, increasing profitability and other indicators.
An assessment of the level and dynamics of labor productivity is considered as initial information for the second stage of the analysis, the task of which is to study the conditions of production and the factors that determine the established changes. The second stage of the analysis can be called decisive, since with its help the reserves for increasing the efficiency of production are revealed. Analyzing the level and dynamics of labor productivity, they first give a critical assessment of the initial data, with the help of which its productivity is characterized. To do this, establish the comparability of labor productivity indicators and find out if there are any such reasons that influenced its change, but were not the result of the activity of this enterprise. After that, the level and dynamics of labor productivity are examined. When analyzing labor productivity, it is necessary, first of all, its absolute level for reporting period compare with the plan. The comparison makes it possible to judge the extent to which the actual level of labor productivity corresponds to the established plan. The change in labor productivity is influenced by the number and structure of the workforce. On how rationally organized labor is and how fully it is used working time, depend on the level and rate of growth of labor productivity.
Introduction ……………………………………………………………………….… 3
Stages of formation of labor resources ………...…………………….…. four
Tasks, goals, sources of information ………………………………………… 6
Analysis of labor resources ………………………………………………….. 9
Analysis of the provision of the enterprise with labor resources ....... 9
The movement of the labor force …………………………………………. 12
Analysis of the use of working time ……………………… 14
Analysis of labor productivity ……………………………… 16
Analysis of the formation of the wage fund ………………. 19
Characteristics of the enterprise Korand LLC …………………………… 21
Labor productivity analysis for 2005 ………………… 22
Analysis of the dynamics of labor productivity for 2005-2006. ..24
Analysis of the impact of labor productivity on turnover ... 26
Analysis of the impact of turnover and headcount on labor productivity in 2005 …………………………. 27
Calculation of the influence of factors by the method of absolute differences on the amount of the payroll fund (payroll) ………………………………………….28
Conclusion …………………………………………………………………...… 30
Literature ……………………………………………………………………... 32
Introduction
There is no organization without people, since it is the personnel working in the enterprise that represents the main value that it can possess.
Specific responsibility for the overall management of human resources in large organizations is usually assigned to professionally trained employees of human resources departments. In order for them to actively contribute to the goals of the organization, they need not only knowledge and competence in their particular field, but also awareness of the needs of lower-level managers. At the same time, if lower-level managers do not understand the specifics of human resource management, its mechanism, opportunities and shortcomings, then they cannot fully use the services of HR specialists. Therefore, it is important that all leaders know and understand the ways and methods of managing people.
Therefore, the main task of analyzing the use of labor in an enterprise is to identify all the factors that impede the growth of labor productivity, leading to loss of working time and reducing staff wages.
This course work reveals the concept of labor resources. Analysis of labor resources is 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.
In our work, we will analyze labor resources in the following areas:
assessment of the security of the enterprise with labor resources and the movement of labor;
assessment of the effectiveness of the use of working time;
study of ore productivity;
study of payroll costs.
The labor resources at the enterprise are an object of constant concern on the part of the enterprise management. Especially the role of labor resources increased during the period of market relations, and the investment nature of production, its high science intensity changed the requirements for the employee - increased the importance of a creative attitude to work.
Now the main task of the head of the enterprise is a well-chosen work team, which is a team of like-minded people and partners who are able to understand, realize and implement the plans of the enterprise management. Only it is the key to the success of entrepreneurial activity, the expression and prosperity of the enterprise.
1. Stages of formation labor resources
In setting its organization's objectives, management must determine the resources needed to achieve them. The need for money, equipment and materials is quite obvious. Few leaders miss these moments when planning. But workforce planning is very often done inappropriately or is not given due attention.
Workforce planning includes three steps:
an assessment of available resources is made (at this stage, management determines how many people are employed to perform a particular operation, while evaluating quality);
an assessment of future needs is made (the number of personnel is predicted for the implementation of short-term and long-term goals);
a program is being developed to meet future opportunities (a program is being developed that takes into account changes in the external environment and includes specific measures to attract labor resources).
Then recruitment begins, which consists in creating the necessary reserve of candidates for all positions and specialties, from which the organization selects the most suitable employees for it. This work is carried out in all categories, among which it is currently customary to single out the following: workers, employees, specialists and managers. This takes into account factors such as retirement, turnover, layoffs due to the expiration of the contract of employment, expansion of the scope of the organization. Recruitment usually comes from external (ads in newspapers and professional magazines, employment agencies and management firms, sending contracted people to special courses at colleges) and internal sources (promotion of their employees, which is much cheaper, increases interest, improves morale and strengthens the attachment of employees to the firm).
Next, the selection of personnel from the reserve created during recruitment begins. The person who is best qualified for the job in the position should be selected. An objective decision in the choice may be based on the candidate's education, level of his professional skills, previous work experience, personal qualities.
Human labor must be paid. Therefore, the type and amount of rewards offered by an organization are important in assessing the quality of working life. Salary is a reward to employees for the work performed and is aimed at motivating them to achieve the desired level of performance. Therefore, the development of the wage structure is an important link in the formation of labor resources. The responsibility for developing the salary structure lies with the Human Resources Department. The structure of wages in an organization is determined by analyzing the survey of wage levels, labor market conditions, and the productivity and profitability of the organization. Developing an executive compensation structure is more complex, as it often includes benefits, profit-sharing schemes and stocks in addition to the salary itself.
In addition to wages, the organization provides its employees with various additional benefits, however, these additional payments constitute a significant part of the remuneration package paid by the organization.
II. Tasks, goals, sources of information
Main goals analysis of the use of labor resources include: determining the number and composition of employees at the enterprise, analyzing the structure of personnel, analyzing the movement of labor, assessing the use of working time, establishing the facts and reasons for its unproductive use, measuring and studying the dynamics of labor productivity, its factor analysis, determining the influence of technical and economic factors on labor productivity, the identification of reserves for its further increase and more efficient use of labor resources. An important aspect of the analysis is the determination of the impact of changes in the number of employees and their labor productivity on the economic result. The final stage of the analysis is the development of proposals for mobilizing the identified reserves.
The purpose of the analysis is to reveal the reserves for increasing the efficiency of production at the expense of labor productivity, more rational use of the number of workers and their working time.
The main sources of information used in the analysis of labor resources are:
data from annual and quarterly reporting forms;
materials of timing and photographs of the working day;
timesheet data;
information on measures aimed at the efficient use of working time, reducing the labor intensity of products and increasing labor productivity;
form No. P-4 “Information on the number, wages and movement of employees;
business plan data;
one-time accounting of employees by professions and qualifications;
special sociological research, productive meetings, etc.
The starting point for the analysis of labor resources is to determine the number and composition of employees at the enterprise. The total number of employees - the most complete of the concepts used. In this case, employees of all categories associated with the employer by an employment contract (except for individual entrepreneurs), even if its validity is suspended, including temporary and part-time workers, are taken into account.
If the change in the number of employees for the reporting period is small, and the number of part-time workers is insignificant, then you can be satisfied with the approximate formula of half the sum of the values \u200b\u200bof the numbers at the beginning and end of the reporting period. Then the average composition (L joint venture ) employees of the enterprise in this reporting period: , where L Н - number of members at the beginning of the reporting period; L K - number of employees at the end of the reporting period.
If the change in the number of employees during the reporting period was significant (for example, additional workers were hired to perform seasonal work) and there were also part-time workers, then a more accurate value of the number of employees can be obtained using the chronological average calculation formula. When measuring the number of employees for unequal periods of time, it is necessary to use the formula for calculating the chronological weighted average.
The list of employees includes employees entered in the personnel registration books. This means that their work books have been handed over to the personnel department of the enterprise, and in the order of appointment it is indicated that we are talking about a full-time position, full rate, etc. The payroll does not include part-time workers, temporary workers, as well as those who are on unpaid long leave, undergo military service, etc. When calculating the average number of employees, the number of people on the lists on weekends and holidays is taken equal to the data for the previous working day, and accounting for changes in headcount is carried out on the basis of orders (instructions) on the hiring or dismissal of employees, which must indicate the date of hiring (“from such and such a date”) or the date of release from work (dismissal) with a mandatory indication of the reason (link to the relevant article and paragraph of the labor code). The number of employees is equal to the average payroll, minus all those absent for the accounting period for any reason (including paid vacations, training, participation in a strike, etc.).
The labor force refers to the population of working age. For men, it is 44 years old (from 16 to 59 years old inclusive), and for women it is 39 years old (from 16 to 54 years old inclusive). The labor force includes both employed and unemployed able-bodied population in the economy. The number of labor resources covers two categories of persons. The first is the able-bodied working-age population (determined by subtracting non-working disabled people of groups I and II, as well as non-working persons who received a pension on preferential terms, from the working-age population). The second is the working population outside the working age (the number of working adolescents (under 16 years old) and working pensioners). resources enterprises (3)Abstract >> Economics
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