Table of contents
Introduction .................. ............................. .. ....................................................... .3 1. The concept and methods of assessing labor productivity .................................................... 5 2. The impact of labor productivity on the final results ................... 12
2.1. Assessing the impact of labor productivity on financial results .............................................................. ....... ............................. ............. ............. 12
2.2. Methods for assessing lost opportunities for revenue and profit growth .............................................................. ........... .............. ......... ................... 17 3.Ways and means of increasing labor productivity at the enterprise OJSC "Ulyanovsk River Port"............................ ........... .............. ......... .... 26
3.1. Reserves for the growth of labor productivity in the loading and unloading operations for the extraction of sand JSC "Ulyanovsk River Port" .. ...................... 26
3.2. Evaluation of the effectiveness of measures to increase labor productivity .......................................................... .............................................. ........ ...................... 29
Conclusion............... .............................. .... ......................................................... 32
List of references .................................................................. .34
Introduction
Labor productivity is the main indicator of the economic efficiency of the production of the industry, the shipping company (as a production association) and each enterprise. The identification of reserves and ways to increase labor productivity should be based on a comprehensive technical and economic analysis of the enterprise. Analysis of labor productivity allows you to determine the effectiveness of the use of labor resources and working time by the enterprise.
The growth of labor productivity means saving materialized and living labor and is one of the most important factors in increasing the efficiency of production.
Under the factors of growth of labor productivity are understood the conditions or reasons under the influence of which its level changes.
When analyzing and planning labor productivity, the most important task is to identify and use the reserves for its growth, that is, specific opportunities for increasing labor productivity. Productivity Growth Reserves
labor - these are such opportunities for saving social labor, which, although they have been identified, have not yet been used for various reasons.
The interaction of factors and reserves lies in the fact that if the factors are the driving forces, or the reasons for changing its level, then the use of reserves is directly the process of realizing the action of certain factors. The degree of use of reserves determines the level of labor productivity at a given enterprise.
The level of labor productivity is characterized by the ratio of the volume of products produced or work performed and the cost of working time. The rate of development depends on the level of labor productivity industrial production, increase wages and income, the size of the reduction in the cost of production. Raising labor productivity through the mechanization and automation of labor, the introduction of new equipment and technology has practically no boundaries. Therefore, the purpose of the analysis of labor productivity is to identify opportunities for a further increase in output due to the growth of labor productivity, more rational use employees and their working hours. Based on these goals, the following tasks of a statistical study of labor productivity in industry are distinguished:
1) measuring the level of labor productivity;
2) studying the implementation of the plan and the dynamics of labor productivity;
3) determination of the degree of fulfillment of production standards by workers;
4) analysis of the level and dynamics of labor productivity - the study of factors of labor productivity and the identification of reserves for its further increase;
5) analysis of the relationship between labor productivity and other economic indicators that characterize the results of the enterprise.
The solution of the listed tasks allows revealing the achievements and shortcomings in the organization of production, enables the heads of enterprises to consolidate the successes achieved in the work and eliminate the existing shortcomings.
1. The concept and methods of assessing labor productivity.
Labor productivity (PT) is the most important indicator of production efficiency.
PT is productivity, labor efficiency in the production process.
Living labor is involved in the production of any product, i.e. labor expended by workers directly in the very process of producing a product and past labor, expended, as a rule, by other workers at previous stages of production and embodied in tools, buildings, structures, raw materials, fuel, materials, energy.
Accordingly, when characterizing the PT, the concept of the productivity of individual and social labor is used.
The productivity of individual labor is the effectiveness of the living labor of both an individual worker and a team of workers.
The productivity of social labor is the effectiveness, efficiency of living and materialized labor, reflecting the total (cumulative) labor costs in the sphere of material production. The indicator of the productivity of social labor is calculated as the ratio of the size of the national income to the number of people employed in industries material production.
The productivity of social labor is planned and taken into account in the national economy as a whole. For individual associations, enterprises, structural divisions, individual employees, the output and labor intensity are calculated - an indicator of individual PT, reflecting the costs of only living labor.
Output is an indicator of the quantity of products, services, the amount of work produced per unit of working time by a worker or a team of workers:
Pv \u003d V / T
where: B is the volume of production in kind, value terms or standard hours;
Pv - output per worker;
T is the cost of working time for the production of products;
Labor intensity is an indicator of individual PT, characterizing the cost of working time for the production of a unit of output:
Fri = T/V
where: Fri is the labor intensity of a unit of production volume in units of time;
Production is considered a direct indicator of PT, and labor intensity is the reverse.
The following data are available for the analysis of the PT in the Republic of Belarus as a whole and in the Gomel region:
The average monthly accrued salary of employees thousand rubles.
Table 1.1.
Sectoral structure of industrial production (in % of total)
Table 1.2.
Main performance indicators of mechanical engineering and metalworking
Table 1.3.
The level of labor productivity is determined by the ratio of the volume of products produced (works, services performed) to labor costs or the ratio of labor costs to the volume of products (works, services). There are three methods for measuring labor productivity: natural, cost, labor.
The natural method is reduced to determining the production of a specific type of product (work, service) per one average employee or per unit of time. Natural method - the volume of production is expressed in physical units - pieces, kilograms, meters, etc. For example: an oil industry enterprise produced 300 thousand tons of oil and 2500 thousand cubic meters per year. m of gas, the power plant generated 20 million kWh of electricity, the confectionery factory produced 100 tons of chocolates.
This method of measuring the volume of output seems to be the most accurate, but it has a very limited scope, since a rare enterprise produces homogeneous products. Take, for example, oil. It is distinguished by different content of hydrocarbon fractions, paraffin, sulfur, water. Therefore, a ton of oil extracted from one well is not equal in quality to a ton of oil extracted from another well. Chocolates can also be of different varieties, and if a confectionery factory also produces caramel and cookies, then such products cannot be summarized in weight. It is generally impossible to express the products of a machine-building or woodworking enterprise that produces a large assortment of goods in terms of a natural indicator. Therefore, a natural measure of production volume is not applicable to most enterprises. This is its essential shortcoming.
A conditionally natural method of measuring the volume of production is also used, based on bringing different products to one meter. For example, different grades of soap are converted into a single grade of soap with a 40% fat content, and different grades of fuel. into conventional fuel with a calorific value of 7000 kcal/kg. The scope of this method is also limited to only some branches of the national economy.
The cost method involves determining the output of products (works, services) in terms of value or net output (value added) per one average employee or per unit of time. The cost method is the most universal, it allows you to compare the level and dynamics of labor productivity in an enterprise, industry, region, country. The question is what measure of value to adopt to measure output.
The indicator of the value of gross output, on the basis of which for many years the volumes of production were planned and taken into account, is good because the products of different enterprises and for different years were calculated at uniform wholesale prices of enterprises as of some time. This made it possible to level out price changes in different periods and to achieve comparability of indicators by this criterion. However, the cost of production reflects not only the costs of living labor, but also the past, embodied in raw materials, materials, purchased semi-finished products, parts and assemblies coming through cooperation. More expensive raw materials sent for processing increased the cost of gross output and, accordingly, the level of labor productivity without any participation of the enterprise's employees. The change in the point of cooperation led to the same consequences, when, for example, enterprise B stopped the production of any node of the future product due to the fact that this node began to come to it through cooperative deliveries from enterprise A. The cost of the node continued to be included in the cost of the finished product , produced by enterprise B, but it no longer bears the labor costs for the manufacture of this unit and due to this it artificially increased its labor productivity.
The value of gross output also includes the difference in the value of work in progress at the beginning and at the end of the period. This will enable enterprises to increase the cost of gross output, and with it the indicator of labor productivity by increasing the volume of work in progress.
The indicator of the value of marketable output is free from the influence of volumes of work in progress, but retains other shortcomings inherent in the indicator of gross output. In the clothing, printing and some other industries, the indicator of the standard cost of processing (NCO) was used to characterize production volumes, which included the standard cost of living labor costs: the wages of the main production workers with social insurance contributions, shop and general factory expenses calculated according to the standards.
The advantage of the NSO indicator is that it is basically free from the influence of past labor costs - the cost of raw materials, materials, purchased products (with the exception of some of these costs included in general workshop and general factory expenses). The disadvantages of the NSO indicator are that it does not characterize the entire newly created value and takes into account not the actual cost of processing, but only its value. normative value. The economic content of this indicator is vague, so the appropriateness of its use is questionable.
Theoretically, the most complete picture of the contribution of the enterprise and the creation of products is given by the indicator of the cost of net production - the newly created value, since its value is not affected by the cost of raw materials, materials, purchased semi-finished products and components, it is free from the cost of depreciation from deductions.
Net production (wages with accruals plus profit) accurately characterizes the newly created value if it (product) is sold at market prices. But in our reality, monopoly prices have a great influence, which distort the real contribution of the enterprise to the creation of new value, and the establishment of the value of net production becomes problematic.
The indicator of conditionally net production includes, in addition to wages with accruals and profits, the amount of depreciation of fixed assets, i.e. part of past work. It is used in industries with a high level of technical equipment. The practice of using this measure of production volume with significant different profitability of various products and large differences in the share of profit in the wholesale price of enterprises did not give reliable results of comparability of the real contribution of the enterprise to output and its reflection in the form of the corresponding amount of profit.
The essence of the labor method is to determine the amount of labor costs (expressed by the number of employees or hours worked in man-days or man-hours) per accepted unit of production.
It is suitable for assessing the level of labor productivity in certain areas of production, in workshops, but requires strict justification of the standards used. With different tensions of the norms, this method gives significant distortions, so its use is not widespread.
Labor costs (T) are most accurately reflected in the number of man-hours worked. But their calculation is very laborious. Man-days are less accurate than man-hours because they do not account for intra-shift downtime.
Average headcount of personnel compared to man-days does not take into account all-day downtime, but, nevertheless, it is the indicator of the average number of personnel that is used in calculating annual labor productivity, since this ensures comparability of indicators of various enterprises, industries and the country as a whole. Indicators of hourly and daily output are used in in-house analysis economic activity enterprises. So, to determine the output, the corresponding indicators of the volume of production and labor costs are selected, and the first are divided by the second.
Based on the analysis of the advantages and disadvantages of indicators of production volume and labor costs, it should be noted that any of the possible combinations has a certain economic meaning, and their choice should be determined by the specific tasks of measuring the level of labor productivity. The most universal way to determine the output at the enterprise will be the calculation of the value of the net production of the enterprise for the year per one average employee of this enterprise for the year.
2. The impact of labor productivity on the final results.
2.1 Evaluation of the impact of labor productivity on financial results.
The organization is an open system consisting of numerous interdependent parts that are closely intertwined with the outside world.
Financial performance is influenced by external and internal factors that are part of the external and internal environment of the organization.
Internal variables These are situational factors within the organization. Since organizations are systems created by people, internal variables are mainly the result of managerial decisions. This, however, does not mean that all internal variables are fully controlled by management. Often the internal factor is something "given" that management must overcome in their work.
The main variables in the organization itself are goals, structure, tasks, technology and people.
Goals. An organization, by definition, is at least 2 people with conscious common goals. Organization can be seen as a means to an end that enables people to do collectively what they could not do individually. Goals are specific end states or desired outcomes that a group seeks to achieve by working together.
The structure of the organization reflects the allocation of individual divisions that has developed in the organization, the connections between these divisions and the unification of divisions into a single whole.
The structure of an organization is a logical relationship between levels of management and functional areas, built in a form that allows you to most effectively achieve the goals of the organization.
Tasks. Another direction of the division of labor in the organization is the formulation of tasks. A task is a prescribed job, a series of jobs, or a piece of work that must be completed in a predetermined manner within a predetermined timeframe. From a technical point of view, tasks are assigned not to the employee, but to his position. Based on the decision of management on the structure, each position includes a number of tasks that are considered as a necessary contribution to the achievement of the objectives of the organization. It is believed that if the task is completed in such a way and in such time as prescribed, the organization will operate successfully.
The tasks of the organization are traditionally divided into three categories. This is work with people, objects, information. For example, on a typical factory assembly line, the work of people consists of working with objects. The task of the master is mainly to work with people. At the same time, the tasks of the corporate treasurer are mainly related to information.
Technology as a factor internal environment is much more important than many think. Most people view technology as something to do with inventions and machines, such as semiconductors and computers. However, the sociologist Charles Perrow, who has written extensively about the impact of technology on organizations and societies, describes technology as a means of transforming raw materials—whether people, information, or physical materials– in the desired products and services.
Technology implies standardization and mechanization. That is, the use of standard parts can greatly facilitate the process of production and repair. Nowadays, there are very few goods whose production process is not standardized.
At the beginning of the century, such a concept as assembly conveyor lines appeared. Now this principle is used almost everywhere, and greatly increases the productivity of enterprises.
Technology, as a factor that strongly affects organizational effectiveness, requires careful study and classification. There are several ways to classify, in this coursework the Woodward classification will be given.
The classification of technology by Joan Woodward is the most famous. It distinguishes three categories of technologies:
Single, small-scale or individual production where only one product is produced at a time.
Mass or large-scale production is used in the manufacture of a large number of products that are identical to each other or very similar.
Continuous production uses automated equipment,
which operates around the clock for the continuous production of the same product in large volumes. Examples are oil refining, the operation of power plants.
People. People are the backbone of any organization. Without people, there is no organization. People in an organization create its product, they shape the culture of the organization, its internal climate, they determine what the organization is.
People working in an organization differ greatly from each other in many ways: gender, age, education, nationality, marital status, abilities, etc. All of these differences can have a significant impact on both the performance and behavior of the individual employee and the actions and behavior of other members of the organization. Unlike a machine, a person has desires, and it is characteristic for him to have an attitude towards his actions and the actions of others. And this can seriously affect the results of his work.
It should be remembered that in control, internal variables should never be considered separately. All internal variables are interconnected and affect each other.
Technology
People Goals Structure
Tasks
This diagram is a model showing the relationship of internal variables: goals, structure, tasks, technology and people. But we must not forget that the organization is an open system. And so this scheme cannot be adequate. complete model variables that affect the success of the organization's activities, because it shows only internal variables. It is more correct to consider this figure as a model of internal sociotechnical subsystems organizations. Internal variables are usually called sociotechnical subsystems because they have a social component (people) and a technical component (other internal variables).
External environment An organization includes elements such as customers, competitors, government agencies, suppliers, financial institutions, and labor sources that are relevant to the organization's operations.
Environmental factors are divided into two main groups - microenvironment and macroenvironment, or direct and indirect impact.
The direct impact medium is also called direct business environment organizations. This environment forms such subjects of the environment that directly affect the activities of a particular organization - suppliers, consumers, trade unions, laws and government agencies, competitors.
Suppliers. From the point of view of the systems approach, the organization is a mechanism for transforming inputs into outputs. The main types of inputs are materials, equipment, energy, capital and labor. Suppliers provide the input of these resources. Receiving resources from other countries may be more profitable in terms of prices, quality or quantity, but at the same time dangerously increase environmental factors such as fluctuations in exchange rates or
political instability.
All suppliers can be divided into several groups - suppliers of materials, capital, labor resources.
Laws and government bodies. Many laws and government agencies affect organizations. Each organization has a specific legal status, being a sole proprietorship, a company, a corporation or a non-profit corporation, and it is this that determines how an organization can conduct its business and what taxes it must pay. No matter how the management treats these laws, it has to adhere to them or reap the benefits of refusal to obey the law in the form of fines or even a complete cessation of business.
State in market economy influences organizations both indirectly, primarily through the tax system, state property and the budget, and directly through legislative acts.
Consumers. All the variety of external factors is reflected in the consumer and through him affects the organization, its goals and strategy. The need to meet the needs of customers affects the interaction of the organization with suppliers of materials and labor resources. Many organizations focus their structures on the large customer groups on which they are most dependent.
In modern conditions, various associations and associations of consumers are also becoming important, influencing not only demand, but also the image of firms. It is necessary to take into account the factors influencing the behavior of consumers, their demand.
Competitor. The impact on the organization of such a factor as competition cannot be disputed. The management of each enterprise clearly understands that if the needs of consumers are not met as effectively as competitors do, the enterprise will not stay afloat for a long time. In many cases, competitors rather than consumers determine what kind of performance can be sold and what price can be asked.
Environment of indirect influence. Indirect environmental factors or the general external environment usually do not affect the organization as noticeably as direct environmental factors. However, management needs to take them into account.
The indirect impact environment is usually more complex than the direct impact environment. Therefore, its study is usually based primarily on forecasts. The main environmental factors of indirect impact include technological, economic, socio-cultural and political factors, as well as relationships with local communities.
2.2 Methods for assessing missed opportunities for revenue and profit growth.
When planning the growth of labor productivity, methods are used: according to technical and economic factors, analytical, modeling and the method of direct counting.
When planning labor productivity according to technical and economic factors in the conditions of the development of market relations, it is important to know what factors influence the increase in labor productivity, which of them slow it down, what are the ways and resources for growth.
etc.................
Bridge building in Russia is developing at the level of world achievements in this area, always occupying leading place. Over the past decade, bridge building in Russia has made a significant step forward in its development. On the Russian market There are about 20 manufacturers of metal structures of bridge structures. The production capacities of these enterprises make it possible to produce more than 441 thousand tons of metal structures of bridge structures per year. Production of bridge metal structures for 2001-2007 increased by more than 84%. This was facilitated by both the changed economic conditions and the rapid development transport network large cities of our country, including Moscow - the largest metropolis. The market for metal structures in 2007 for bridge structures is estimated at 223.6 thousand tons. In 2007, the growth of bridge metal structures in the construction market amounted to 30%. In general, the improvement of bridge structures is characterized by an increase in consumer properties, including architectural expressiveness and durability.
CJSC "Ulan-Udestalmost" is largest enterprise Siberia and Far East, specializing in the production of metal structures of railway, automobile, pedestrian and combined bridges according to standard and individual projects in any climatic version, supporting parts and high-strength hardware for them. It also manufactures industrial metal structures of buildings and structures, arrangement of railway platforms, double twist mesh for gabions. Plants for the manufacture of bridge structures, which were previously part of the MSI trust, now work in cooperation on the basis of agreements with Mostostroyindustriya OJSC, which makes it possible to corporately resolve issues of searching for orders and suppliers, determine pricing policy, have information about new research and development work.
The successful operation of the enterprise can be influenced by such factors and conditions as the growth of the Russian economy as a whole, and in particular the continued development of Siberia and the Far East, which will entail further progressive development of transport construction in the East Siberian region. This will enable the plant to have a stable portfolio of orders in the long term.
In 2007, the enterprise manufactured and sold 36,007 tons of structures. Including:
· span structures bridges 33776.9 tons.
· High-strength hardware 939 tons.
Hardware and parts are different 36.2 tons
Support parts 149.7 tons
· Mechanisms of movement 9,6 tn.
· Turnstiles, pallets, fittings 521.4 tons.
· Technological equipment for the manufacture of flight structures 8.5 tons.
· Other construction metal structures 537.3 tons.
· Consumer goods 28.4 tons
For the formation of financial results in reporting year affected by a significant increase in the output of marketable products due to a sufficient number of orders. In 2007, the production of bridge metal structures was 33% more than in 2006.
· Marketable products amounted to 2360142 thousand rubles. (an increase of 52.5% over the previous year).
· Costs amounted to 79.8 kopecks. for 1 rub. commodity products.
· Profit before tax 246564 thousand rubles.
· The total assets of the Company as of 01.01.2008 amounted to 1699140 thousand rubles, which is 502369 thousand rubles. more than in 2006.
· The share of accounts receivable in current assets is 44.9%.
· Short-term financial investments in current assets occupy 0.3%.
· The cost of mobile (current) assets increased by 461,712 thousand rubles. (by 43.3%).
Cost outside current assets increased by 40657 thousand rubles. (by 31.2%).
· Net profit of the reporting period amounted to 163,386 thousand rubles.
· The cost of inventories increased by 165,757 thousand rubles. (by 29%).
· The amount of borrowed funds increased by 221,259 thousand rubles. (by 41.6%).
Table 2.1. Social indicators CJSC "Ulan-Udestalmost"
In total, Ulan-Udestalmost employs 1846 people, the plant annually expands its staff, attracting mainly graduates of secondary and higher educational institutions Ulan-Ude. Wages at the enterprise are on average higher than the republican level.
During the internship, an analysis of labor productivity at the enterprise was carried out. Labor productivity is one of the most important qualitative indicators of the enterprise, an expression of the efficiency of labor costs.
The level of labor productivity is characterized by the ratio of the volume of products produced or work performed and the cost of working time. The rate of development of industrial production, the increase in wages and incomes, and the size of the reduction in the cost of production depend on the level of labor productivity. Raising labor productivity through the mechanization and automation of labor, the introduction of new equipment and technology has practically no boundaries. Therefore, the purpose of analyzing the assessment of labor productivity is to identify opportunities for a further increase in output due to the growth of labor productivity, more rational use of workers and their working time.
Based on these goals, the following tasks of studying labor productivity in industry are distinguished:
a) measuring the level of labor productivity;
b) study of the implementation of the labor productivity plan;
c) determination of the degree of fulfillment of production standards by workers;
d) analysis of the level and dynamics of labor productivity - the study of labor productivity factors and the identification of reserves for its further increase;
e) analysis of the relationship between labor productivity and other economic indicators characterizing the results of the enterprise.
To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.
General indicators include 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 the production of a unit of a product of a certain type (labor intensity of products) or the output of a product of a certain type in kind in 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.
To measure labor productivity in industry, two main indicators are used: production and labor intensity.
Output is measured by the number of products produced per unit of working time or per one average worker. The output is determined by the formula:
The advantage of the indicator of labor intensity is that it allows one to judge the cost effectiveness of living labor at different stages of manufacturing a particular type of product.
Labor intensity is the cost of working time for the production of a unit of output. Depending on the composition of the labor costs included in it, the following types of labor intensity are distinguished:
1) technological labor intensity - labor costs of the main workers (Ttech)
2) the complexity of maintenance of production - the cost of labor of auxiliary workers (Tob).
3) the complexity of production management - the labor costs of managers, specialists and employees (Tu).
4) production labor intensity - is calculated as the sum of the costs of the main and auxiliary workers (Tpr):
Tpr \u003d T those + Tob. (2.2)
5) full labor intensity - labor costs of all categories of industrial production staff.
The total labor intensity of a unit of production is understood as the sum of all the costs of living labor for the manufacture of a unit of production, measured in man-hours:
These indicators and their dynamics quite accurately reflect the nature of the process of increasing labor productivity in the enterprise. Labor productivity can be measured based on the amount of output produced per unit of time spent on the production of a unit of output:
where N is the number of products produced per unit of time (shift, month, year);
PPP - the number of industrial and production personnel providing output.
Based on the above essence of labor productivity, we can say that at the enterprise level, its growth will be manifested in:
an increase in the mass of products created by using a unit of labor resource;
Reducing labor costs (labor intensity) per unit of output;
Reducing the cost of wages per ruble of production;
Reducing the share of labor costs in the cost of production;
Improving the quality of products;
Reducing the time of production and circulation of goods;
increase in mass and profit margins.
The growth of labor productivity leads to a reduction in costs and the receipt of profits necessary for the development of production. Along with this, productivity growth is the basis for increasing real wages and incomes of workers; only under this condition can they increase without increasing the cost per unit of output.
A study of the movement of labor resources of Ulan-Udestalmost CJSC showed that the number of personnel in 2007 increased by 106 people compared to the previous year, which in percentage terms amounted to 6.0%. This was primarily affected by an increase in the number of industrial and production personnel. In 2007, this group increased by 102 people.
Table 2.2. Number of personnel of Ulan-Udestalmost CJSC in 2006-2007
To assess labor productivity at the enterprises of Ulan-Udestalmost CJSC, it is necessary to apply the following formulas:
where P - labor productivity thousand rubles;
Y - the number of products thousand rubles;
V - labor costs man / hour;
L - number of employees pers.
The results of the analysis of labor productivity are presented in the table.
Table 2.3. Dynamics of labor productivity at ZAO Ulan-Udestalmost in 2006-2007
Having the above indicators and using the formulas, it is possible to calculate labor productivity coefficients taking into account output per person and per man-hour, as well as productivity dynamics indices. The data obtained are presented in table. four.
Table 2.4. Labor productivity coefficients of Ulan-Udestalmost CJSC in 2006-2007
Production per employee increased by 43.81% compared to last year, per person per hour - by 18.34%.
Based on the obtained coefficients, the indices of labor productivity dynamics were calculated: a) Р = 0.78/0.66 = 1.18; b) Р = 1278.5/889.0 = 1.44. Having studied the indices of dynamics, we will get an idea of the growth rate of labor productivity for the period under study.
Without a standard for comparison, it is impossible to judge whether this indicator is good or bad. However, by simply comparing the coefficients for both years and calculating the labor productivity index, one can see that working group functioned 43.8% more efficiently in 2007 than in 2006
Table 2.5. Efficiency indicators of the use of labor resources of CJSC "Ulan-Udestalmost" in 2006-2007.
|
Indicators |
Growth rate, % |
Deviation |
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|
Revenue from the sale of products, thousand rubles |
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|
Total number of employees, people |
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|
including workers, pers. |
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|
Share of workers |
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|
Average number of man-hours worked per year, man-hours |
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|
Average annual output of an employee, thousand rubles |
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|
Average annual output of a worker, thousand rubles |
The data in Table 1 indicate an increase in the efficiency of the use of labor resources at the enterprise: for the period 2006-2007. markedly increased labor productivity. The total number of employees increased by 106 people, the output of an employee increased by 391 thousand rubles compared to 2006, which amounted to 44.1%, the output of a worker - by 402.3 thousand rubles. (43.6%). The average number of man-hours worked increased by 23.3%.
Labor productivity as one of the indicators characterizing the effectiveness of production, but not only labor is the source of manufactured products taken into account. During the period under review, the enterprise significantly increased the efficiency of the use of materials. The efficiency of the use of materials in the production process, its relationship with the volume and structure of products can be determined both with the help of material efficiency and material consumption.
Table 2.6. Efficiency indicators for the use of materials by CJSC Ulan-Udestalmost in 2006-2007.
Material costs increased by 47.27%, while sales grew by 52.49%. Material productivity increased by 6 kopecks, and material consumption decreased by 2 kopecks.
The current state of scientific and technological progress necessitates the use of advanced equipment and technology in the production process. This makes the main production assets most one of the most consumed types of resources.
The main indicators of the intensity of use of fixed assets are capital productivity and its inverse indicator - capital intensity. Return on assets shows how many rubles of revenue fall on 1 ruble. fixed assets, and capital intensity - how many rubles of the cost of fixed assets account for 1 rub. sales.
At the analyzed enterprise, the return on assets in 2007 amounted to 16.64 rubles, and in 2006 - 14.34 rubles. Capital productivity of fixed assets increased by 2.31 rubles. The capital intensity was 6 and 7 kopecks, respectively.
Increasing the efficiency of using labor and material resources favorably reflected on the level and dynamics of the financial results of CJSC Ulan-Udestalmost (Table 3), the information base for the analysis of financial results is the balance sheet (form No. 1), profit and loss statement (form No. 2), and the accounting policy of the organization.
Table 2.7. Horizontal analysis of the income statement of Ulan-Udestalmost CJSC in 2007
|
Name of indicator |
During the reporting period |
For the same period of the previous year |
Growth rate, % |
|
|
Revenue from the sale of products |
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|
Cost of goods sold |
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|
Gross profit |
||||
|
Selling expenses |
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|
Profit (loss) from sales |
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|
Other income and expenses |
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|
Profit (loss) before tax |
||||
|
Current income tax |
||||
|
Net profit (loss) of the reporting period |
From the data in Table. 3 it follows that the accounting profit in comparison with the previous period increased 3.45 times, this led to a corresponding increase in profit remaining at the disposal of the organization, 3.97 times. However, the growth rate business expenses(158.7%) exceed the growth rate of revenue (152.49%).
Despite the wide information possibilities of various indicators of the economic effect (profit), they do not always allow an objective assessment of the effectiveness of the organization's activities, since the conditions for obtaining the result may be incomparable. Besides, absolute indicators economic effect do not meet the requirement of spatial comparability when ranking organizations due to different conditions for achieving them in different economic entities. Therefore, to assess the effectiveness of the organization's activities, it is advisable to use profitability indicators - relative indicators that allow you to measure the received economical effect with indicators of business conditions: the value of assets, the size of sources of financing activities, the amount of income or expenses.
Table 2.8. Profitability indicators of Ulan-Udestalmost CJSC, %
The main criterion for the effectiveness of the organization's activities are indicators of profitability of assets, i.e. efficient use of its property potential. The dynamics of this indicator indicates an increase in the return on each ruble invested in the organization's assets and, consequently, an increase in the efficiency of its activities as a whole. During the period under review, the return on assets increased by 2.57%.
Profitability equity increased from 19.61% to 31.90%, which indicates an increase in the return on each ruble invested by the owners in production, i.e. characterizes the effectiveness of increasing the equity capital of the company.
Return on sales increased by 6.51%, return on expenses increased by 9.54%, reaching 30.42% in 2007. Profitability of expenses is also called the coefficient of management efficiency, since its value depends entirely on the cost of production. It is in reducing the cost of production, first of all, that the effectiveness of production management is manifested.
Thus, for the period 2006-2007. the efficiency of the use of labor and material resources has significantly increased at the enterprise, and the efficiency of production management has also increased.
Labor productivity
Labor productivity is one of the most important performance indicators of enterprises.
Under labor productivity efficiency should be understood. labor activity of people. The growth of labor productivity means an increase in its effectiveness (efficiency).
It is necessary to distinguish productivity of social and individual labor.
Productivity of social labor characterized by the total labor costs for the production of products, which are made up of the costs of living labor of workers manufacturing this product, and the costs of past labor embodied in the means of production (materials, machine tools, machines, buildings, etc.).
Productivity of individual labor is determined only by the cost of living labor for the production of a given product.
Note that in the practice of planning and accounting, the indicator of the productivity of social labor is used only for the national economy as a whole. For industries, enterprises, the indicator of individual labor productivity is used.
An increase in labor productivity, achieved on the basis of saving working time, leads to the expansion of production, a reduction in the cost of production, an increase in the profitability of production, and an increase in national income; and, ultimately, is the main condition for the growth of national wealth.
An alternative way to increase labor productivity is to increase the number of workers employed in material production.
To characterize the level of labor productivity, you can use:
a) direct indicator- output per unit of working time ( product development );
b) inverse indicator- the cost of working time per unit of output and work performed ( labor intensity of products ).
Production output is determined by the formula:
where N- the volume of manufactured products; F- the number of units of working time spent on the production of this product.
The labor intensity of products is determined by following formula:
Under the labor intensity of production should be understood the cost of living labor for the production of a unit of output or for the performance of a unit of work.
This indicator reflects the quality of labor rationing and the close relationship between the growth of labor productivity and wages.
In the practice of design and planning, five types of labor intensity should be distinguished:
1) limit;
2) design;
3) normative;
4) planned;
5) actual.
Limiting labor intensity is set by the customer in the terms of reference for the development of new (modernized) products and characterizes the value of the marginal economically permissible labor costs for their production. When designing new products, designers should focus on such design and technological solutions that would ensure labor costs in the production process of these products at a level below the marginal labor intensity.
Design labor input represents the value necessary costs labor for the production of designed products, which are determined by the developer together with the manufacturer on the basis of the most advanced technical, technological, organizational and economic solutions adopted in the project. It should not exceed the established value of the maximum labor input.
Normative labor intensity is installed at manufacturing enterprises after they have reached the design labor intensity based on the rational level of use of technology, the application of best practices, the results of certification of workplaces in the conditions of existing production. The indicator of standard labor input is used for payroll calculations, cost and wholesale price planning, as well as when designing new similar products.
Planned labor intensity- these are the labor costs planned for a certain period for the manufacture of products, which take into account measures to reduce the standard labor intensity.
Actual labor intensity - determined by the actual labor costs for the production of products. Comparison of the actual and standard labor intensity allows to identify the reserves for its reduction.
Technological;
Services;
production;
management;
Full, including labor costs of all categories of industrial and production personnel.
AT planning and accounting practices enterprises usually use technological complexity , which is determined by the labor costs of workers directly involved in the manufacture of products. It is used for various technical and economic calculations: determining the number of main production workers, their wage fund, the duration of the production cycle.
To calculate indicators of the level of labor productivity, the volume of production and the amount of working time are taken in various meters. So, when determining the level of productivity of social labor ( LP 0) for the national economy as a whole, the value of national income is used ( D) created over a certain period of time, and the number of workers employed in the branches of material production for the same period ( P):
When determining the productivity of individual (live) labor, the volume of manufactured products can be expressed in natural, conditionally natural, labor and cost meters. The use of the first three meters in mechanical engineering is limited due to the large range of manufactured products, and takes place at enterprises producing homogeneous products. Labor meters are used, as a rule, to determine labor productivity within enterprises: in workshops, at sites, in teams. The amount of labor costs in determining labor productivity is usually measured by the number of man-hours, man-days, man-months, etc., spent on the manufacture of this product.
The most universal and widespread are cost indicators of production volume: marketable (gross) output in comparable wholesale prices of enterprises and normative net output.
At present, when determining the main indicator of labor productivity, it is customary to take into account the labor costs of all industrial and production personnel:
where LP- labor productivity, rub./person; N- the volume of products manufactured for the billing period, rub.; P cn- the average number of employees (industrial and production personnel) in the same period, people.
Labor productivity shows how much output the company produces per unit of time. Or how much time is spent on the production of a unit of goods. How to calculate and analyze the indicator, read on.
What is labor productivity
Labor productivity in the economy describes the efficiency, productivity of any activity, enterprise, device. Can characterize efficiency individual person in his personal activities, or as an employee of the company.
Labor productivity is used:
- To assess the economic success of a country, industry, enterprises within the same or different industries.
- For planning within the company.
- To assess the actual situation in order to improve the success of the company.
Download and get to work:
Working out
The development uses the natural (conditionally natural) method, labor, cost methods. It is calculated as the ratio of the volume of production to the number of employees or as the cost of production per unit of time. The volume of production can be in natural, value terms, or in standard hours.
The formula for calculating output:
where B is production,
Q is the volume of production,
T is the amount of working time.
How to analyze labor productivity and create a report
If you need to evaluate the performance of production units and compare it with costs, the labor productivity report will help. See in what order to draw up a report and what indicators to fill it.
Labor intensity
Labor intensity is the ratio of labor costs per unit of labor product. For example, the ratio of the number of working hours to the volume of production.
The formula for calculating labor intensity
where Tr is labor intensity,
T is the amount of working time,
where P is the labor productivity of one worker,
O - the number of units of output produced by the employee for the period,
T is the duration of the period.
Labor productivity. Balance calculation formula
To calculate the indicator, you can use balance sheet data, for example, the volume of manufactured products.
PT \u003d (V * (1 - Kp)) / (T * N)
Where V is the volume of manufactured products according to the balance sheet (line 2130);
Kp - Downtime ratio
T - labor costs of one employee
N is the average number of employees.
An example of calculating labor productivity
Consider an example. The company produces a variety of shoes: galoshes, shoes, felt boots. Based on the data, management reporting, and reporting of the personnel department, we calculate the production and labor intensity of labor productivity for several reporting periods. This is the data management accounting by quantity, , the amount of labor time spent on production certain types products. Also, for the purpose of further calculations, the prime cost was recalculated in base prices.
Table 1. Data for calculating labor productivity
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Indicators |
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Number of galoshes produced, pcs. |
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Number of produced shoes, pcs. |
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Number of boots produced, pcs. |
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Cost of produced galoshes, rub. |
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Cost of manufactured shoes, rub. |
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Cost of produced felt boots, rub. |
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Number of working hours for the production of galoshes, hour |
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The amount of working time for the production of shoes, hour |
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The amount of working time for the production of felt boots, hour |
Based on the personnel department data on the number of production, management personnel calculate output.
table 2. Calculation of labor productivity
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Indicators |
February, in base prices (against January) |
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Number of employees for the production of galoshes, pers. |
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Number of employees in the production of shoes, people |
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Number of employees for the production of felt boots, pers. |
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Average number of production workers |
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The average number of general production workers |
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Average number of managerial workers |
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Average number of workers at the enterprise |
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Production of galoshes, piece/hour |
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Shoes production, piece/hour |
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Production of felt boots, pieces/hour |
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Production of all production personnel, in rubles / person. |
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Production of all personnel, in rubles / person |
Based on these data, we see an increase in the production of galoshes and shoes and a decrease in the production of felt boots. However, the analysis showed that the production of galoshes per hour decreased. This indicates a decrease in labor productivity. The production of shoes has increased. And the output of felt boots per hour has more than doubled. At the same time, the number of employees of the production shop wearing felt boots has decreased. A more detailed analysis showed that this change was due to the renewal of equipment for the production of felt boots, which made it possible to reduce the number of employed personnel and significantly increase the productivity of the production line. At the same time, taking into account other changes, the output of production personnel, measured in value terms, increased from 15.83 rubles per person to 19.23 rubles per person. However, if we exclude the factor of price inflation, then this value in February amounted to only 16.27 rubles per person. But the output of the enterprise, taking into account all employees, decreased from 10 rubles per person. up to 9.42 rubles per person (at base prices as of January). This happened, among other things, due to an increase in the number of management personnel, although the average headcount of the total did not change and amounted to 19 people (see also, calculation of the average number of employees).
How to increase labor productivity
There are two ways to increase productivity: an increase in the technical equipment of production and an improvement in the organization of labor. In some cases, the second factor is more important than technology. Therefore, it is important to organize the correct billing of work and reasonable labor rationing.
You can use a piece-bonus system of remuneration of workers, focused on increasing productivity. With the help of it, it is possible to maintain the stability of production, achieve the planned level of output, and also strictly regulate the actions of personnel. The enterprise has the opportunity to increase production or reduce the number of employees by increasing productivity, and workers have an incentive to increase production.
The piecework wage system gives management the opportunity to establish a relationship between output and labor costs. If demand changes, the volume of output will be proportionally adjusted along with it, as well as the share of wages per unit of output. This allows you to keep marginal profitability at a constant level. The advantages of the piecework system include the relative simplicity of calculations. The growth of labor productivity is the reduction of working time for the manufacture of a unit of output. This means that the labor intensity (time to produce a unit of output) is a measurable, manageable and transparent value for the worker, it is closely related to the growth of his labor productivity.
How often to evaluate the performance of a company
It is advisable to evaluate the productivity of personnel no more than once a month. A more frequent assessment is justified in companies whose activities are highly dependent on seasonality. Then it is necessary to monitor labor productivity in months with maximum (peak) and minimum load: weekly or ten days.
The frequency of reporting is also affected by staff turnover. If it exceeds 5 percent, then labor productivity should be evaluated at least once a month.
At enterprises whose work does not depend on seasonality, and staff turnover is within the normal range, labor productivity should be assessed once a quarter.
To assess the effect of modernization, the use of new technologies and other changes in the production environment, it is necessary to evaluate labor productivity in dynamics on a monthly basis or more often (ten days, weekly).
conclusions
Often, the owners and managers of the company are interested in the indicator of labor productivity from the point of view of planning the company's activities, or as a marker for assessing the required number of operating enterprises when changing the structure, range of production.
Labor productivity indicators allow for more qualitative analysis the current situation at the enterprise, to understand the factors of change in production, the number of employees, the amount of time spent. And to identify resources to increase the efficiency of production activities.
It is characterized by indicators of labor productivity.
Labor productivity- This is an economic category that expresses the degree of fruitfulness of the expedient activity of people in the production of material and spiritual goods.
Labor productivity is determined by the amount of output (volume of work) produced by an employee per unit of time (hour, shift, quarter, year) or the amount of time spent on the production of a unit of output (to perform certain work).
Labor productivity is calculated through a system of indicators of production and labor intensity. Working out is calculated as the quotient of the volume of work performed (product output) divided by the number of employees (labor costs). Labor intensity- division of labor costs (number of employees) by the amount of work (production). Indicators of production and labor intensity can be calculated in terms of cost, in standard hours, in kind and in conditionally natural terms. Output characterizes the amount of work (production) per unit of headcount, and labor intensity characterizes labor costs per unit of output (work).
Labor productivity changes under the influence of factors that may be external to the enterprise and internal.
To external factors relate:- natural- in complex natural conditions(fog, heat, cold, humidity) labor productivity decreases;
- political- at the will of the state, there is an accumulation of capital in the hands of a few, which leads to a massive cooling in labor;
- general economic- credit, tax policy, systems of permits (licenses) and quotas, freedom of enterprise, etc.
- change in volume and structure;
- application of the achievements of science and technology in production;
- improvement of the organization of production and management at the enterprise;
- improvement of the organization and stimulation of labor.
When determining labor productivity, one should distinguish between normative (time spent according to current standards); planned (planned costs per unit of output) and actual labor intensity of products (these are actual time costs).
Depending on the circle of workers whose labor is included in the labor intensity, there are production (labor costs of the main workers), full (main + auxiliary workers) and general labor intensity (the entire industrial production enterprise).
The enterprise may have reserves for labor productivity growth- these are untapped opportunities for intensification, for quantitative and qualitative building up of human and production potential, etc. Reserves are divided into current and prospective.
The use of the personnel of the enterprise depends on the ability of management to influence the ability of the employee to work in order to direct them in the direction necessary for the company.
Personnel management is:- in a gradual process of identifying staffing needs, planning to meet this need through recruitment and placement;
- in the process of training, advanced training and retraining of personnel in accordance with the changing conditions for the production and sale of products and works (services) by the enterprise;
- in improving the organization and working conditions worthy of modern production;
- in ensuring the movement of personnel both horizontally (expanding the range of specialties being mastered, the number of units serviced, etc.) and vertically (assigning regular or extraordinary tariff categories, classes, categories, titles and occupation of higher positions;
- in the development of forms of mentorship and apprenticeship;
- in creating comfortable socio-psychological conditions for the work of each and the team as a whole.
Labor productivity statistics and analysis
Labor productivity- a characteristic of the efficiency of productive activity over a certain period of time.
The level of productivity can be measured in terms of production and labor intensity.
Working out
The inverse indicator is labor intensity (t)
Therefore, the output can be calculated as:- Average hourly output. This is the ratio of the volume of output produced to the number of man-hours worked during a given period of time.
- Average daily output. Shows how much output was produced each day during certain period time. In order to calculate the average daily production time, it is necessary to divide the volume of products produced by the number of man-days spent on the production of a given volume (the production time of a given volume).
- Average monthly output. It is the ratio of the volume of products produced per month to the average number of workers. Quarterly or yearly output can be calculated similarly.
Define:
- coefficients of the dynamics of the average annual output of workers for each enterprise that is part of the concern and for the totality of enterprises.
- the impact on the change in production of changes in the efficiency of the use of personnel at each enterprise and the structure of personnel;
Average annual output \u003d Volume of manufactured products for the year / Average number of workers
- SGV_1_0 \u003d 150,000 rubles / 300 people \u003d 500 rubles / person
- SGV_1_1 \u003d 204,000 rubles / 400 people \u003d 510 rubles / person
- DSGV_1 = 510/500 = 1.02
Compared to the previous period, in reporting period the first enterprise increased its average annual output by 2%.
- SGV_2_0 \u003d 500,000 rubles / 200 people \u003d 2500 rubles / person
- SGV_2_1 = 1,040,000 rubles / 400 people = 2,600 rubles / person
- DSGV_2 = 2600/2500 = 1.02
Compared to the previous period, in the reporting period, the second enterprise increased its average annual output by 2%
Now we consider the concern in the aggregate.
SGV_0 = 650000 / 500 =1300 rub/person
SGV_1 \u003d 1244000 / 800 \u003d 1555 rubles / person
DSGV = 1555 / 1300 = 1.19
The overall productivity (average annual output) of the concern increased by 19%.
2. Use indexes
Let's check the correctness of the indexes. To do this, the sum of the individual indices must equal the change in the overall index.
Labor productivity analysis
The analysis of labor productivity is expressed by the following indicators:
- general indicators: average annual, average daily, average hourly output per worker, as well as the average annual output per worker. These indicators are determined by dividing the volume of production in rubles or standard hours by the number of workers or all industrial and production personnel;
- private indicators reflect the time spent on the production of a unit of output or show how much of a particular type of product in physical terms is produced per unit of time;
- auxiliary indicators give an idea of the time spent on performing a unit of any work or on the volume of work performed per unit of time.
- extensive factors, i.e. use of working time;
- intensive factors, i.e. reducing the complexity of manufacturing products through the introduction of new technology, mechanization and automation production processes, improvement of technology and organization of production, implementation of organizational and technical measures aimed at reducing the complexity of manufacturing products.
The most important factors in increasing labor productivity are intensive, i.e. reducing the complexity of manufacturing products. Labor intensity is the cost of working time for the manufacture of a unit of output or its total volume.
The influence of individual factors on the average output:
On the average number of days worked by one worker per year is affected by all-day downtime, absenteeism from work with the permission of the administration, due to illness, absenteeism;
On the average working day affected by intra-shift downtime, reduced working hours for adolescents and nursing mothers, overtime work. In the analysis, it is necessary to identify the causes of any unjustified loss of working time and outline ways to eliminate these causes;
On the average hourly output per worker affect: the implementation of production standards by piecework workers, a change in the structure of products, i.e. specific gravity products with different complexity and price, the implementation of organizational and technical measures aimed at reducing the complexity of manufacturing products.
Labor productivity planning
Labor productivity planning - part of the performance management process, which involves strategic and operational planning, organization, management and constant monitoring of the implementation of activities aimed at improving productivity.
Labor productivity planning methods:
Direct Count Method- provides an opportunity to calculate the decrease in the number of personnel under the influence of specific organizational measures and a corresponding increase in labor productivity.
- The planned number of personnel for certain categories is determined, taking into account its possible reduction as a result of planned activities.
- Based on the calculated planned number of personnel and the planned output, the level of labor productivity and its growth rate are determined in comparison with the base period.
Factor method- involves identifying factors that affect the level and growth of labor productivity, and assessing their impact.
- Initially, the base number of personnel for the planned period is determined, provided that the base labor productivity is maintained.
- The expected change in the number of personnel under the influence of each of the selected factors is calculated by comparing labor costs for the planned volume of production under planned and basic conditions.
- The total change in the base number and increase in labor productivity in the planning period.
Labor productivity growth factors
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Scientific and technical |
Organizational |
Structural |
Social |
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