Note. The texts of the tasks are taken from the forum.
A task
| In the third quarter, output per worker amounted to 5,000 rubles per person. In the fourth quarter, the company plans to produce products worth 15 million rubles. and at the same time reduce the number of employees by 80 people. Determine the output per worker in the fourth quarter and the planned increase in labor productivity (%). | In the third quarter, the amount of production for one worker was 5,000 rubles per person. In the fourth quarter, the enterprise plans to launch products worth 15 million rubles. and immediately reduce the number of workers by 80 people. Calculate the increase in productivity per worker in the fourth quarter and planned increase in labor productivity (%). |
Comment.
The difference between economists and bookkeepers and other "stackers of numbers" is that economists try to understand the essence of the process with which they work.
Let's start with the output per person per quarter. We divide by three, we get 1667 rubles per month. Let's subtract VAT, at least 5% of the profit, take into account that the share of wages usually does not exceed 30%, and we get 400 rubles of wages per person! And that's with fees! It immediately becomes clear that this task does not have any normal semantic economic content.
Now let's take a look at the second proposition. In it, we learn about the company's plans for production and reduction. For some reason, the author is sure that the development of the third quarter should be the basis for the development of the fourth. And if the enterprise stood for a month or two? And the author of the problem does not realize that the number of working days (and, accordingly, the amount of working time) in the third and fourth quarters is different? That is, if we even have an automatic plant, then performance will still vary.!
From where we have a simple conclusion: for a specialist in enterprise economics this problem has no solution!
And further. The increase in labor productivity is ensured not by "the stroke of a pen", but by organizational and technical measures. And only on the basis of these data it is possible to carry out staff reductions and determine the results that we can get. Here, everything is turned upside down. But we need an "A" from the teacher...
Solution.
Let's determine the planned number. For this (for some reason) we take the fact of the third quarter (see comment)
15,000,000 / 5,000 = 3,000 people
Now "cut down with a stroke of the pen" 80 people
3,000 - 80 = 2,920 people
Also we will define "new" productivity. Apparently, the author of this problem will come to the podium and turn to the team with a fiery speech... Everyone will immediately begin to "work better".
15,000,000 / 2,920 = 5,136.99 rubles per person
Well, let's divide it into a "base period"
5 136,99 / 5 000 * 100% - 100% = 2,74%
Answer: output will be 5,136.99 rubles, labor productivity growth of 2.74%
A task
| The average number of working days per year is 246, the average length of a working day is 7.95 hours. During the year, marketable products were produced for 18,500 thousand UAH. The average number of industrial and production personnel per year is 900 people, including workers - 780 people. Determine the average annual, average daily and average hourly output per worker and one worker. | The average number of working days per day is 246, the average number of working days is 7.95 years. For rіk, commodity products for 18500 thousand hryvnias were generated. The number of industrial and manufacturing personnel in the average for the republic is 900 people, including 780 people. Calculate the average, average daily and average yearly rate per worker and worker. |
Comment.
From the point of view of economics or the possibility of learning something, the task is of no interest. Training on the ability to press the buttons on the calculator.
However, if you are even a tiny bit of an economist, you must ask yourself, what kind of enterprise is this, which produces products for 1713 UAH. per person per month?(18,500,000 / 900 / 12 ≈ 1,713). If materials, taxes, electricity, gas are deducted from this amount, how much will remain for wages? The teacher should have thought about this.
Sadly...
Solution.
We present the solution in the form of a completed table.
The answer, as we see, is given in the table, while the figures, in their economic essence, are complete nonsense ....
2.4.3 Factor analysis of labor productivity
The average annual output per employee is determined by the formula:
AMS employees - the average number of employees.
FDR - number of days of work;
Average hour vyr-ka - average hourly output per employee.
Average hourly output per worker:
thus:
216 * 8 * 0,70 = 1210
The average annual output of 1 employee depends on:
1. Average hourly output of 1 employee;
2. Duration of the working day;
3. The number of days worked by 1 employee.
4. To calculate the influence of factors on the average annual output of an employee, it is presented in the form of a formula:
Let's analyze by the method of absolute differences:
SW - average hourly output of one worker;
DRD - the duration of the working day;
FDR is the number of days of work.
ΔAverage average hourly output \u003d (0.69 - 0.68) * 8 * 220 \u003d 17.6 rubles / person
ΔAverage production of DWP \u003d 0.69 * (8 - 8) * 220 \u003d 0
ΔAverage production of FDR \u003d 0.69 * 8 * (215 - 220) \u003d - 27.6 rubles / person.
17,6 + 0 – 27,6 = 1187 – 1197
Table 14
Factor analysis of output
|
Name of indicator |
Reporting period |
Abs. off |
Influence of the factor |
|
|
3.Number of working days |
||||
The influence of the factor average hourly output is determined by the formula:
SW - average hourly output of one worker;
DRD - the duration of the working day;
FDR is the number of days of work.
ΔAverage output average hourly output \u003d (0.70 - 0.63) * 8 * 220 \u003d 123.2 rubles / person
The influence of the factor the length of the working day is determined using the formula:
ΔAverage production of DWP \u003d 0.70 * (8 - 8) * 220 \u003d 0
Influence of the factor number of days of work:
ΔAverage production of FDR \u003d 0.70 * 8 * (216 - 220) \u003d -22.6 rubles / person.
123,2 + 0 – 22,6 = 1210 – 1109
|
Name of indicator |
Reporting period |
Abs. off |
Influence of the factor |
|
|
1. Average annual output, rub./person |
||||
|
2. Number of employees, pers. |
||||
|
3.Number of working days |
||||
|
4. Duration of the working day, hours |
||||
|
5. Hourly output, rub./person |
||||
The average annual output of one worker shows how much on average one person can produce per year (in rubles) under certain conditions, such as the number of days of work per year, the length of the working day and the average hourly output of one worker. Thus, it can be seen that in 2008 the plan was underfulfilled by 10 rubles, that is, people did not fit into the planned values and produced less, but already in 2009, in fact, annual output increased by 101 rubles, that is, the plan was overfulfilled. The underfulfillment of the plan is explained mainly by the days actually worked. Instead of the planned 220 days, each worker worked on average for 215 days, respectively, the enterprise lost 5 days (or 27.6 rubles of average annual output). But also as a result of an increase in the number of man hours worked by an employee, the average annual output increased by 17.6 rubles, but this still did not lead to the fulfillment of the plan. In turn, the situation in 2009 is explained by the increase in the average hourly output at a faster pace than the decrease in the number of days of work, and also the expanded composition of workers gives an increase in output. Its increase in dynamics is a positive trend for the enterprise, since it will bring more profit later.
The ultimate goal of any entrepreneurial undertaking is to make a profit. A businessman or enterprise uses a complex of necessary resources: goods, raw materials, energy sources, property and technical means, new technologies, labor and services of various organizations.
To obtain a positive result, it is necessary to accurately determine the economic effect from the use of all elements of these resources.
What is it, why count
Every employer dreams that the staff he hires can do as much work as possible in a shorter period of time. For average calculation of the efficiency of the work of the workforce performance indicators are used.
The most objective assessment will be the productivity of labor of workers performing homogeneous work under similar conditions. In this case, in the analysis, you can see how many operations, parts, assemblies are performed by employees, that is, calculate in physical terms: how much one person has produced products per hour, shift, month, or how much time he needs to manufacture a unit of production.
In the production and performance of various works, their volume is calculated in terms of value, which to a certain extent reduces the accuracy of the calculation.
What is the practical meaning of these indicators?
- Comparison with the planned, base or actual indicator of previous periods helps to find out whether the efficiency of the work of the team as a whole and individual structures of the enterprise has increased or decreased.
- Allows you to assess the potential burden on employees and the ability of the enterprise to fulfill a certain volume of orders within a specified period.
- Contributes to the clarification of the usefulness of the introduction of additional technical means and the use of new technologies. To do this, the average employee's output is compared before and after the introduction of technical innovations.
- Based on the analysis of the obtained data, a personnel incentive system is being developed. The amount of bonuses and incentives will be calculated correctly if it provides a corresponding increase in the company's revenue and profit.
- The analysis also reveals specific factors that positively and negatively affect labor intensity. For example, interruptions in the supply of spare parts, raw materials and materials, frequent breakdowns of equipment, insufficient organization of labor in the workshop or at the enterprise. If necessary, timekeeping of working hours is added to such an analysis and appropriate adjustments are made to the rationing of the work of individual departments and the work of middle and senior managers.
For detailed information on the calculation of this indicator, you can see the following video:
Formulas and calculation examples
The generalized formula for labor productivity:
P \u003d O / H, where
- П - average labor productivity of one worker;
- O - the amount of work performed;
- H is the number of employees.
Such an indicator characterizing how much work one person performs for a selected period (hour, shift, week, month), is also called development.
Example 1 In January 2016, the fashion studio completed 120 orders for sewing outerwear (jackets). The work was done by 4 seamstresses. The productivity of one seamstress was 120/4 = 30 jackets per month.
Reverse indicator - laboriousness- determines how much labor (man-hours, man-days) is needed to produce a unit of output.
Example 2 In December 2015, the workshop of the furniture factory produced 2,500 chairs. According to the time sheet, the staff worked 8,000 man-hours. It took 8000/2500 = 3.2 man-hours to make one chair.
To determine labor productivity by workshop, structural unit of a plant, factory for a period (month, quarter, year), the formula is used PT=оС/срР, where
- PT is the average labor productivity of one employee for the period;
- оС - the total total cost of finished products for the period;
- cp - shop workers.
Example 3 The shop of metal products in November 2015 produced finished products for a total amount of 38 million rubles. The average number of employees was 400 people. 63,600 man-hours worked. In December 2015, products worth 42 million rubles were manufactured, and the average headcount was 402 people. 73560 man-hours worked.
Production per person:
- In November, it amounted to 38,000 thousand rubles / 400 = 95 thousand rubles.
- In December, 42,000 thousand rubles / 402 \u003d 104.5 thousand rubles.
The growth rate of labor productivity in the shop was 104.5 / 95 x 100% = 110%.
Labor intensity for the manufacture of finished products in the amount of 1 million:
- In November: 63600 man-hours / 38 million rubles = 1673.7 man-hours,
- In December: 73,560 man-hours / 42 million rubles = 1,751.4 man-hours.
A qualitative analysis of labor indicators makes it possible to optimize the total number of employees, their placement, identify existing shortcomings and reserves in the organization of labor and the need for technical improvement of work processes.
DEFINITION
Product output is considered an indicator of its volume, reflecting its quantity per unit of labor input.
The formula for the average annual output of one worker is of great importance and is used in calculating such an indicator as labor productivity in an enterprise.
The output is directly proportional to the productivity of labor. For this reason, the more products each worker produces (a unit of labor costs), the higher productivity becomes.
The formula for the average annual output of one worker is presented in the following form:
B = Q / T
Here B is the performance indicator,
Q is the total cost (quantity) of products manufactured in a year;
T - labor costs for the release of a given volume of products.
labor costs can consist of the index:
- The number of workers who are involved in the production of the corresponding number of products,
- hours worked, which is measured in man-hours (or days) worked.
To further calculate labor productivity, the following formulas are used:
- average hourly output:
Hour.=Q/T
Here Q is the volume of products produced per hour,
T is the actual number of man-hours worked by workers.
- average daily output
Int.=Q/T
Here Q is the volume of products manufactured per day,
T is the actual number of man-days.
- average monthly (quarterly, annual, etc.) output.
Vmes.=Q/N
Here Q is the volume of products produced for the corresponding period of time,
N is the average payroll number of workers per month (quarter, year).
Methods for determining the average annual output
There is a classification of methods for calculating production depending on the units of measurement of production volume:
- the natural method (conditionally natural) is used in the production of homogeneous products at individual workplaces or the release of products by production teams. Using this method, it is possible to determine the production of a specific type of product (work, service), so the value is expressed in natural units (pieces).
- the cost method is used in terms of the cost of manufactured or sold products. This method is used by companies engaged in the production of heterogeneous products.
The most popular method is the cost method. However, it has a significant drawback, which lies in the fact that the calculation of labor productivity (LT) for the development of a cost expression can be overestimated. This is because the calculation results include the cost of past labor (including the cost of raw materials and materials used, the volume of cooperative deliveries, etc.)
Examples of problem solving
EXAMPLE 1
EXAMPLE 2
| Exercise | At the beginning of the year, the number of employees was 554 people, at the end of the year - 612 people. During the year, 526,000 pieces of products were produced. Determine the average annual output per worker in accordance with the natural method. |
| Solution | The formula for the average annual output of one worker to solve this problem: Per year=Q/N First of all, it is necessary to find the average payroll number of employees for the year, if the data for the beginning and end of the year are known (the indicators are added up and the sum is divided by 2): Nav = (554 + 612) / 2 = 583 people. In year. = 526,000 / 583 = 902.23 pieces. Conclusion. We see that for the year each employee of the enterprise produces on average 902.23 products. |
| Answer | Output = 902.23 pieces. |
Efficient use of resources is a condition that ensures the implementation of production plans. For the purpose of analysis, the organization's personnel is divided into production and administrative. Based on the name, it is clear that the first group includes workers directly engaged in the main activity of the enterprise, and the second - all the rest. For each of these groups, the average annual output is calculated and the quality of the use of labor is analyzed.
Basic concepts
During the analysis of the labor force, She shows how many products are manufactured per hour (day, month, year). To calculate this indicator, you need to determine the average annual output and labor intensity. They best represent labor efficiency. Increasing productivity leads to increased production volumes and wage savings.
Resource availability
Of great importance is the number of employed people in the enterprise. When analyzing security, the actual number is compared with the planned and indicators for the previous period for each group of workers. A positive trend is one in which the average annual output grows against the background of a change (decrease) in the number of any of the groups of employed employees.
The reduction of auxiliary personnel is achieved by increasing the level of specialization of persons engaged in the adjustment and repair of equipment, the growth of mechanization and the improvement of labor.
The number of personnel is determined according to industry standards and the rational use of working time necessary to perform certain functions:
1. Workers: H \u003d Labor intensity: (Annual Fund of Working Time * Coefficient of Compliance with Standards).
2. Equipment workers: N = Number of units * Number of workers in this area * Load factor.
Skill level analysis
The number of employees by specialty is compared with the normative one. The analysis reveals a surplus (shortage) of workers in a particular profession.
The assessment of the skill level is calculated by summing up the tariff categories for each type of work. If the actual value turns out to be lower than planned, then this will indicate a decrease in product quality and the need to improve the skills of personnel. The opposite situation suggests that workers need to be paid extra pay for qualifications.
Managerial personnel are checked for compliance with the level of education of the position held. The qualification of an employee depends on age and experience. These parameters are also taken into account in the analysis. Calculates accepted and retired employees, including those for negative reasons. At the next stage, the use of working time is analyzed according to the following algorithm:
1. Nominal mode = 365 days - The number of weekends and holidays.
2. Private mode \u003d Nominal mode - The number of days of absence from work (vacation, illness, absenteeism, decision of the administration, etc.).
Labor intensity
Labor intensity is the time spent on the production of a unit of output:
Tr \u003d FRVi / FRVo, where:
- FRVi - time to create the final type of product;
- FRVo - the general fund of working time.
The average annual output is the inverse indicator of labor intensity:
- T \u003d Time spent / Volume of production.
- T \u003d Number of personnel / Volume of production.
To calculate the productivity of one worker, in the above formula in the numerator you need to put one. The average annual output per worker is the inverse indicator of labor intensity. It not only displays the performance of a particular employee, but also makes it possible to draw up a plan for the next year.
With a decrease in labor intensity, labor productivity increases. This is achieved through the introduction of scientific and technical progress, mechanization, automation, revision, etc. Labor intensity should be analyzed not only with planned indicators, but also with other enterprises in the industry.
Production and labor intensity reflect the results of real work, on the basis of which it is possible to identify resources for development, increasing productivity, saving time, and reducing the number.
performance index
This is another indicator of the performance of employees. It shows the rate of productivity growth.
ΔPT = [(B1 - B0) / B0] * 100% = [(T1 - T1) / T1] * 100%, where:
- B1 - average annual output of one employee in the reporting period;
- T1 - labor intensity;
- B0 is the average annual output of a worker in the base period;
- T0 - labor intensity of the base period;
As can be seen from the above formulas, the index can be calculated from the output and productivity data.
Changes in the index are determined based on the planned headcount savings:
ΔPT \u003d [E / (H - E)] * 100%, where E is the planned savings in numbers.
The index shows the change in performance in the base period compared to the previous one. Productivity depends on the competence of employees, the availability of the necessary equipment, and financial flows.
Alternative
P \u003d (Volume of production * (1 - Downtime ratio) / (Labor costs * Headcount).
This approach does not take into account idle hours. The volume of production can be expressed in pieces, labor or monetary units.
Factor analysis
Since labor productivity is calculated based on the quantity of products manufactured per unit of time, it is these indicators that are subject to detailed analysis. In the course of calculations, the level of fulfillment of tasks, tension, increase in output, reserves for productivity growth and their use are determined.
Factors that affect labor productivity can be combined into groups related to:
Raising the technical level;
Improving the organization of work;
Increasing the qualifications of employees, the level of education of workers, strengthening discipline and improving the system of accrual and payment of wages.
Labor productivity is analyzed in the following areas:
- an assessment is made of the level of generalizing indicators;
- the factors influencing the average hourly output are analyzed;
- reserves for increasing productivity are identified;
- the labor intensity of products is studied.
Example 1
Based on the data presented in the table below, it is necessary to determine the average annual and average hourly output of the enterprise.
Index | Dynamics, % |
|||||
Plan for 2014 | Fact by 2014 | Fact / Plan |
||||
Manufacture of products, thousand rubles | ||||||
Worked by workers, thousand man-hours | ||||||
Labor intensity per thousand rubles. | ||||||
Average annual output, rub. | ||||||
Increase in productivity by reducing labor intensity:
According to the plan: (4.7 * 100) / (100-4.7) = 4.91%;
In fact: (9.03 * 100) / (100 - 9.03) = 9.92%.
The labor intensity plan was overfulfilled by 4.33%. As a result, the average annual output increased by 5.01%.
Peculiarities
- The number of employees in optimal conditions should be calculated according to the average. Each employee is counted once a day.
- Performance can be determined from revenue data from the income statement.
- Labor and time costs are also reflected in the accounting records.
Other indicators
The average productivity is determined if there are a large number of products with different labor intensity, according to the following formula:
Вср = ΣVolume of production of a type of product *Coefficient of labor intensity of a type of product.
The value (K i) for positions with minimal labor intensity is equal to one. For other types of products, this indicator is calculated by dividing the labor intensity of a particular product by the minimum.
Labor productivity per worker:
Pr \u003d (Volume of output * (1 - K i) / T.
Pr \u003d (p. 2130 * (1 - K)) / (T * H).
Productivity must be constantly increased through the use of new equipment, training of workers, and organization of production.
Payroll fund (FZP)
The analysis of the wage bill begins with the calculation of the deviations of the actual (FZPf) and planned (FZPp) salaries:
FZPa (rub) \u003d FZPf - FZPp.
The relative deviation takes into account the implementation of the production plan. To calculate it, the variable part of the salary is multiplied by the plan performance factor, while the constant part remains unchanged. Piecework wages, bonuses for production results, vacation pay and other payments that depend on production volumes are included in the variable part. The salaries calculated according to tariffs refer to the permanent part. Relative deviation of FZP:
FZP \u003d FZP f - (FZPper * K + ZP constant).
- production volume (O);
- production structure (C);
- specific labor intensity of products (UT);
- salary for one man-hour (FROM).
FZP lane \u003d O * C * UT * FROM.
Before analyzing each of the factors, it is necessary to carry out intermediate calculations. Namely: define the FZP variable:
- according to the plan: FZP pl \u003d O * C * FROM;
- according to the plan, taking into account the given volume of production: wage bill cond. 1 = FZP pl * K;
- according to the plan calculated with the actual volume of production and structure: wage bill cond. 2 \u003d O * UT * FROM;
- actual with specific labor intensity and a given level of remuneration: wage bill cond. 3 \u003d Of * Utf * OTf.
Then you need to multiply each of the obtained values by the absolute and relative deviation. So you can determine the influence of each of the factors on the variable part of the salary.
The constant part of the wage bill is affected by:
- number of personnel (H);
- number of days worked per year (K);
- average shift duration (t);
- average hourly wage (HWP).
FZP f \u003d H * K * t * NZP.
The influence of each of the factors on the final result can be determined in exactly the same way. First, changes in each of the four indicators are calculated, and then the obtained values are multiplied with absolute and relative deviations.
The next stage of the analysis is the calculation of the effectiveness of the use of payroll. For expanded reproduction, profit, profitability, it is necessary that the growth of productivity outstrip the growth of the wage bill. If this condition is not met, then there is an increase in cost and a decrease in profit:
- earnings (J RFP) \u003d Average salary for the reporting period / Average salary for the planning period;
- average annual output (J Fri) = Output for the reporting period / Output for the planning period;
- labor productivity: (K op) / K op \u003d J pt / J zp;
- FZP savings: E \u003d FZPf * ((J zp - J pt) / J zp).
Example 2
- production volume - 20 million rubles;
- average annual number - 1,200 people;
- for the year, the employees of the organization worked 1.72 million people per hour and 0.34 million people per day.
- Hourly output per worker \u003d Production volume / Man-hours worked \u003d 20 / 1.72 \u003d 11.63 rubles.
- Daily output \u003d 20 / 0.34 \u003d 58.82 rubles.
- Annual output \u003d 20 / 1.2 \u003d 16.66 rubles.