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INTRODUCTION
labor resource production profitability
At present, the market economy requires enterprises to increase the efficiency of production, the competitiveness of products and services based on the introduction of scientific and technological progress, effective forms of management and production management, the activation of entrepreneurship, and initiative. Important role in the implementation of these tasks is given to the analysis labor resources enterprises. Evaluation of the effectiveness of the use of labor resources of an enterprise is one of the most important stages of analysis financial condition organizations. It allows you to study and evaluate the security of the enterprise and its structural divisions with personnel.
The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of enterprises with the necessary labor resources, their rational use, high level labor productivity are of great importance for increasing production volumes and improving production efficiency. In particular, the volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
The importance of increasing the efficiency of the use of labor resources lies in the fact that without this, the national economy, all its sectors, cannot function competitively. Indeed, in terms of the efficiency of the use of labor resources, in terms of labor productivity, Russia lags behind developed countries significantly. In Russia, labor is relatively unproductive and, accordingly, poorly paid. Thus, the reserves for increasing the efficiency of the use of labor resources in the country are enormous and it is necessary to realize them as soon as possible. The national economic effect of increasing labor productivity is significant. Even an increase in labor productivity of only one percent ensures an increase in the volume of output in the national economy by many billions of rubles.
All of the above allows us to conclude that the problem chosen by us for research and identified in the topic of this article is topical. term paper- "Analysis of the labor resources of the enterprise".
The purpose of the course work is to analyze the use of labor resources of the organization on the example of IP Dubinin.
Objectives of the course work:
Explore theoretical basis the workforce of the organization;
Investigate the analysis of the use of labor resources of the organization IP Dubinin;
The object of study of the course work is the organization IP Dubinin.
The subject of the study is the labor resources of the organization.
The theoretical basis for writing a term paper was the scientific literature of domestic authors, such as Gilyarovskaya L.T., Lysenko D.V., Endovitsky D.A., Sheremet A.D., Negashev E.V., Savitskaya G.V., Chechevitsyna L .N., Chuev I.N., Martynova T.A., Lyubushin N.P. and etc.
The methodological basis for writing a term paper is the traditional methods of information processing, economic and mathematical methods, such as: comparative analysis, comparative, economic analysis, factor analysis by the method of absolute sacristies, etc.
The information base for writing a term paper is the accounting and statistical reporting for 2010-2012 IP Dubinin.
The structure of this course work includes: introduction, two chapters, conclusion, bibliographic list, Appendix.
CHAPTER 1. THEORETICAL FOUNDATIONS OF ORGANIZATION WORK
1.1 ROLE AND SIGNIFICANCE OF WORK RESOURCES OF THE ENTERPRISE
The most important social and labor indicators at enterprises in the conditions of market relations are ensuring full employment of labor resources and high labor productivity, creating normal working conditions for staff and raising the level of wages, achieving proper economic growth and the quality of life of workers. In the implementation of these economic goals, the main role is called upon to play labor resources.
Labor resources are the able-bodied part of the population with the physical and intellectual abilities to labor activity capable of producing wealth or provide services, i.e. labor resources include, on the one hand, those people who are employed in the economy, and on the other hand, those who are not employed, but able to work. Thus, the labor force consists of actual and potential workers.
Sufficient provision of enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and improving production efficiency. In particular, the volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
The personnel of the enterprise is a set of employees of certain categories and professions employed in a single production activities aimed at making a profit or income and satisfying their material needs. In market conditions, the necessary professional and qualification composition of employees of each enterprise is formed taking into account the laws of supply and demand operating in the labor market and production.
At domestic enterprises, organizations and firms of various forms of ownership, it is customary to divide all employees into two groups: industrial and non-industrial personnel.
The industrial production personnel (PPP) - the personnel of the main activity - include persons engaged in labor operations related to the main activity of the enterprise (manufacturing of industrial products and performing industrial work, organizing production and enterprise management, etc.). PPP workers are divided into workers and employees.
Workers include persons engaged in direct impact on the objects of labor, their movement and movement of products, care for the means of labor and control over their work, performance of product quality control operations and other types of services. production process.
As part of the employees, managers, specialists and other employees (clerical, accounting, etc. personnel) are singled out.
The creation of normal working conditions at all workplaces serves as the basis for the high labor productivity of various categories of personnel. The working capacity of a person and the results of his work are determined by many interrelated factors, among which one of the first places is the working conditions, its severity and intensity, which ultimately characterize the costs and results of labor. Therefore, the rational use of labor, personnel management should provide for the creation at all enterprises with various forms property, in each labor process appropriate conditions for optimal use work force, that is, the mental, physical and entrepreneurial abilities of workers.
Correct assessment economic activity allows not only the implementation of the plans of the enterprise, but also to evaluate the most effective, corresponding to the labor expended, material incentives, to identify the available reserves that were not taken into account by the planned task, to determine the degree of fulfillment of tasks and, on this basis, to determine new tasks, to orient labor collectives towards the adoption of more tense plans.
Employees of the enterprise are distributed according to professions, specialties and qualifications. The profession is characterized by a complex of theoretical knowledge and practical skills necessary to perform certain work in one of the industries. It is predetermined by the nature of the created product of labor and the specific conditions of production in a given industry. A specialty is a further division of labor within a profession. Qualification characterizes the degree of preparedness of an employee, his ability to perform work of a certain complexity in a given specialty.
The labor resources (personnel) of an enterprise are the main resource of each enterprise, the quality and efficiency of the use of which largely determine the results of the enterprise's activities and its competitiveness. Labor resources set in motion the material elements of production. They create the product, value and profit of the enterprise.
The importance of increasing the efficiency of the use of labor resources lies in the fact that without this, the national economy, all its sectors, including the food industry, cannot function competitively. Indeed, in terms of the efficiency of the use of labor resources, in terms of labor productivity, Russia lags behind developed countries significantly. In Russia, labor is relatively unproductive and, accordingly, poorly paid. The reserves for increasing the efficiency of the use of labor resources in the country are enormous and it is necessary to realize them as soon as possible. The national economic effect of increasing labor productivity is significant. Even an increase in labor productivity of only one percent ensures an increase in the volume of output in the national economy by many billions of rubles.
Thus, labor resources are fundamentally different from all other types of economic resources. They are the determining and active factor of social production. The change in the number of labor resources is directly determined by the birth and death rates of the population, the duration of education, and the ratio of the number of people entering working and retirement age.
1.2 WORKFORCE PERFORMANCE
The efficiency of the use of labor resources is characterized by indicators of labor productivity. To assess the level of intensity of the use of labor resources, a system of generalizing, particular and auxiliary indicators of labor productivity is used.
A general indicator that characterizes the level of efficiency in the use of labor resources is the production output. Output is the ratio of the number of products produced to the number per unit of working time.
The output can be calculated both for one worker and for one worker.
The presence of these two indicators allows us to analyze the shifts in the structure of the enterprise's personnel. A higher rate of growth in the output of one worker compared to the rate of growth in the output of one worker indicates an increase in the share of workers in the total number of industrial enterprises. production staff and about reducing the proportion of employees.
An increase in the proportion of employees is justified if, at the same time, an increase in the output of all industrial and production personnel is achieved due to a higher organization of production, labor and management.
The rate of growth in the output of one worker must be equal to or higher than the rate of growth in the output of one worker.
The output is calculated per unit of time:
Average annual output per worker or worker:
Vsg = TP/H (1)
Average daily output:
Vdn = TP/Dn 2)
Average hourly output:
Hour \u003d TP / Thour (3)
where Vsg is the average annual output per worker or worker,
TP - the number of manufactured products per year,
H - the average number of employees or workers,
Vdn - average daily output per worker or worker,
Days - the number of man-days worked per year,
Hour - average hourly output per worker or worker,
Thours - the number of man-hours worked per year.
On their basis, a multiplicative factorial model of the average annual output of workers can be compiled, which can be represented as the product of the time worked by all employees per year, the share of workers in the total number of employees and the average hourly output of products by one worker:
Vsg slave \u003d T hour * Drab * Hour (4)
where Drab is the share of workers in the total number of employees of the enterprise,
Vsg slave - the average annual output of workers.
This factorial model can be solved by the method of absolute differences, chain substitutions, index or integral.
Particular indicators characterizing the level of efficiency in the use of labor resources include the labor intensity of products.
The labor intensity of products is the cost of working time or the number of personnel (workers or workers) for the production of a unit of output, a certain type of product, or for the entire output of manufactured products.
Labor intensity, reflecting the number of hours worked (by workers or employees) per unit of output:
Te \u003d T hour / TP (5)
where Te is the complexity of production.
Labor intensity, reflecting the number of employees or workers per unit of product produced:
Te = H / TP (6)
Labor intensity is the inverse indicator of labor productivity and is inversely proportional to output. This dependence is clearly visible when determining the growth rate of average hourly output by changing labor intensity:
±Hour% = (±Te% * 100)/(100 - ± Te%) (7)
± Te% = (±Vh% * 100)/(100 + ±Vh%) (8)
where ±Hour% - growth rate of average hourly output in percent,
±Te% - increase in labor intensity as a percentage.
Since there is an inversely proportional relationship between the labor intensity of products and output, the total specific labor intensity of products depends on the same factors as the average hourly output of workers.
Thus, the multiplicative factorial model of labor intensity will look like this:
Te total \u003d 1 / T hour * D * V hour (9)
where Te total is the total specific labor intensity of products.
In contrast to the output indicator, labor intensity has a number of advantages, establishes a direct relationship between production volume and labor costs, more realistically reflects the savings in living labor under the influence of changes in production conditions, it does not depend on shifts in the product range, ensures comparability of results for the same products, services at different enterprise prices.
The structure of the labor intensity indicator provides for the grouping of costs according to the functions performed by the employee in the production process. This allows you to identify the reserves of labor savings, and, consequently, further growth labor productivity.
The growth in labor productivity is mainly due to a decrease in the labor intensity of products.
The reduction in labor intensity is determined mainly by organizational and technical measures.
The next group of indicators is auxiliary indicators.
Auxiliary indicators are the time spent on performing a unit of a certain type of work per unit of time.
Important for assessing the efficiency of the use of labor resources at the enterprise in a market economy is the indicator of personnel profitability.
This indicator is isolated from all three of the above groups of indicators.
Profitability always depends on profit, thus, personnel profitability can be expressed by the following formula:
Rpers = P / H (10)
where P is the profit from sales.
Since profit depends on the profitability of the capital turnover ratio and the amount of operating capital, the factor model of this indicator can be represented as follows:
Rpers \u003d Rprod * Ext / Cap-l * Square tr or (11)
Rpers \u003d R prod * Dv * V1r.sg (12)
where Vyr - proceeds from the sale of products;
Cap-l - the average annual amount of capital;
Rpers - personnel profitability;
Р prod - profitability of sales;
K v.tr - capital-labor ratio;
D in - the share of output in the cost of products;
В1р.сг - average annual production of products in current prices by one worker.
Thus, there are many indicators of the efficiency of the use of labor resources. On the basis of production output indicators, it is possible to compile a multiplicative factorial model of the average annual output of workers; market economy has an indicator of personnel profitability.
1.3 CHARACTERISTICS OF THE STAGES OF THE ANALYSIS OF THE EFFICIENCY OF THE USE OF LABOR RESOURCES
When conducting an analysis, it is customary to adhere to a certain algorithm of actions, the so-called general scheme or analysis methodology.
To analyze the effectiveness of the use of labor resources, there is also a methodology, we will consider it in stages.
First, indicators of production, labor intensity of products and profitability of personnel for the reporting and previous periods are calculated.
The obtained indicators are compared: actual with indicators of previous periods. In this case, absolute deviations are calculated. Identification of deviations in the implementation of the plan for labor productivity makes it possible to determine the reserves for further growth.
These calculations are given in the table and give an assessment of the results obtained with an explanation of the reasons.
Relative savings or overruns are calculated. To do this, use the following formula.
Ek h \u003d H otch - H base * TP otch / TP base (13)
where Ek h - savings or overexpenditure of the number,
H otch - the number of personnel of the reporting year,
H bases - the number of personnel in the base year,
TP otch - commercial products of the reporting year,
TP bases - marketable products of the base year.
Determine the impact of changes in output and the number of workers or workers on the total output, as a rule, by the index method.
From the formula for calculating output, it follows that marketable output is the product average headcount workers for production:
TP \u003d H * B (14)
Thus, the formulas for calculating the influence of these factors on marketable products will look like this:
TPPDCH \u003d DCH * V bases (15)
DTPDV \u003d DV * H otch (16)
where DTPDCH - change in marketable products due to changes in the average number of employees,
DC - change in the average number of employees,
DTPDV - change in marketable products due to changes in the average annual output,
DV - change in the average annual output.
To obtain a general indicator of the change in marketable products, it is necessary to add the results obtained:
RTA total = TPDCH + TPDV (17)
where RTA total is the cumulative change in marketable products.
Moreover, the obtained value should be equal to the absolute deviation of marketable products.
Based on the latest calculations, an assessment of the nature of the development of the enterprise is carried out. Such an assessment is possible only in the presence of growth.
With this assessment, the share of the increase in the volume of output is calculated due to the extensive (quantitative) factor of the number and due to the intensive (qualitative) factor of production in the total increase in output. Based on the results of the calculations, a conclusion is drawn.
To do this, conduct a factor analysis of labor productivity.
The level of labor productivity is influenced by various factors, the action of which can be multidirectional and mutually offset.
To identify the factors that affect labor productivity, it is necessary to establish the relationship between the indicators of annual, daily and hourly output. Let's consider their relationship. In this case, we introduce the following notation:
Np - the number of production personnel of the enterprise (employees),
Chr - the number of workers of the enterprise,
PT - labor productivity.
PT \u003d TP / Chp * Chr / Chr \u003d Chr / Chp * TP / Chr (18)
Thus, the result is the product of the proportion of workers and the output of workers. That is, the proportion of workers will be the first factor affecting labor productivity:
TP/Fr*Dn/Dn=TP/Dn*Dn/Fr (19)
We get the product of the average daily output of one worker by the average number of days worked by one worker.
The last multiplier will be the second factor affecting labor productivity:
TP/Dn* Th/Th = Th/Dn * TP/Th (20)
We get the product of the average hourly output and the average working day. The average length of the working day will be the fourth, and the average hourly output the fifth factor influencing labor productivity. Thus, the following factorial model was obtained:
Fri = Fr/Fr * Dn/Fr * Th /Dn * TP/Th (21)
In a simplified form, this model will look like this:
Fri=Urab*Day*PRD*Hour (22)
where PWP is the length of the working day.
The results obtained are summarized. The sum should be equal to the absolute deviation of the average annual labor productivity.
Thus, the overfulfillment of the plan for labor productivity does not yet indicate the use of internal production in the organization
reserves of the entire organization as a whole. On the basis of factor analysis, a conclusion is made about the influence of each factor on labor productivity.
CHAPTER 2. ANALYSIS OF THE WORK RESOURCES OF THE ENTERPRISE
2.1 ORGANIZATIONAL AND ECONOMIC CHARACTERISTICS I.P. Dubinin V.G.
As an enterprise, I.P. Dubinin V.G. IP Dubinin V.G. registered in the registration chamber of the administration of the Central District, Komsomolsk-on-Amur on September 8, 2003 (Certificate No. 1977RPK), registered with the state tax office in Komsomolsk-on-Amur 8.09. 2003 (TIN 3042270303500097).
The main purpose of the store is to meet public needs and make a profit.
The organization was created to carry out economic activities in order to meet public needs for its products, goods, works, services and to realize, on the basis of profits, the economic interests of participants and members labor collective.
To achieve the goals and objectives, the company carries out the following activities:
1. Trade and procurement activities, including wholesale consumer goods, foodstuffs, industrial and technical products;
2. Foreign economic activity;
3. Production and sale of food products, consumer goods;
4. Manufacture and sale of stationery and interior items;
5. Organization service centers maintenance of the goods sold;
6. Carrying out construction, repair and construction, installation, commissioning, production of building materials;
7. Wholesale, retail and commission trade;
8. Household services;
The supreme governing body of the enterprise is the general director. to CEO directly subordinate: directors of the entire chain of stores, senior cashiers, senior salespeople, cashiers, salespeople, storekeepers, administrators and ancillary workers. Relations between the participants of the company and the labor collective are regulated by an agreement on corporate responsibility. Each service and employees act on the basis of regulations on departments and job descriptions of employees, according to which the place, role in the management system, main tasks, duties, rights, and responsibility for the work performed are determined.
Labor relations of store employees are built on a contract basis. The labor income of each worker is determined by his personal
contribution, taking into account the final results of the organization's work, are regulated by taxes and maximum dimensions are not limited.
The main indicators of accounting and financial reporting I.P. Dubinin V.G. for the last two years are presented in the table.
Table 1. Financial results of IP Dubinin
|
Indicators |
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Output, thousand rubles |
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Profitability of personnel, thousand rubles |
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Revenue from sales |
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Average annual output of one employee, thousand rubles |
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Other expenses, total, thousand rubles |
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Profit (loss) before taxation, thousand rubles |
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Taxes and deductions, thousand rubles |
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|
Net profit (loss), thousand rubles |
Development of a company strategy and effective control to ensure the successful financial and economic activities of the enterprise and its development in the future.
The minimum wage for employees of the company is established by the legislative acts of the Russian Federation.
The form, system and amounts of remuneration, as well as other types of income of employees, are established by the company independently, depending on the profession, qualifications of employees, the complexity and conditions of the work performed.
Contract workers may receive remuneration in the form of wages, and in the form of a profit share in the presence of a mutual agreement between the employee and the organization.
Store employees are subject to social, medical insurance, social security in the manner and under the conditions established for workers, employees state enterprises RF.
Employment relations of store employees, including their social and pension benefits, as well as issues social development companies are determined in the internal documents of the store, including the collective agreement.
Thus, the main goal of the organization is singled out, the main financial indicators, the system of remuneration and working conditions is described in detail, the management system within the organization is highlighted.
2.2 ANALYSIS OF THE ORGANIZATION'S WORKFORCE
The production of products largely depends on the provision of the enterprise with labor resources and the efficiency of their use. The analysis of labor resources determines:
Security of the enterprise with personnel in terms of number, composition, structure, skill level;
Compliance of the professional composition and skill level with planned targets;
Forms, dynamics and reasons for the movement of labor resources;
Use of working time;
The level of labor productivity;
Reserves for the growth of labor productivity and its impact on the dynamics of output.
Security of the enterprise with labor resources is determined by comparing the actual number of employees by categories and professions with the planned need. Particular attention is paid to the analysis of the enterprise's staffing of the most important professions.
The analysis also examines changes in the composition of workers by age, length of service, education, and also examines the reasons for the dismissal of workers.
To analyze the structure and absolute deviations of the abundance of the entire PPP, an analytical table of the following form is compiled:
Table 2. Analysis of the personnel structure of the enterprise
As can be seen from the data in Table 2, in fact, in the reporting period, the number of industrial and production personnel in all categories, compared with the plan, decreased by 7 people and amounted to 98.16%. At the same time, the number of main and auxiliary workers decreased by 41 people and amounted to 87.9%. The number of employees increased by 16 people and amounted to 206.7%, and the number of managers and specialists - by 18 people (164.3).
Since different categories of personnel play different roles in the production process, and managers and specialists do not take a direct part in the production of products, an excess in their number compared to the plan can lead to an excess of the wage fund, a decrease in labor productivity and a general deterioration in labor indicators.
To analyze the structure and absolute deviations of the number of workers, an analytical table of the following form is compiled:
Table 3. Analysis of the structure of workers of the enterprise
As can be seen from the data in Table 3, in fact, in the reporting period, the number of workers decreased by 41 people compared to the plan and amounted to 87.87%. The number of main workers decreased by 1 person and amounted to 99.62%, and auxiliary - by 40 people (45.95%).
For analysis qualification level workers of the enterprise it is necessary to compare the actual average category of workers with the planned one. To calculate the average category, an analytical table of the following form is filled out:
Table 4. Analysis of the qualification level of the workers of the enterprise
From the data in Table 4 it can be seen that the structure of workers actually in the reporting period differs from the structure of workers compared to the plan. In fact, the number of workers of the lower ranks (I - III) in the reporting period is higher compared to the plan, and the higher ones (IV, V) are lower. The number of workers of the VI category remained the same. The change in the structure of workers makes it necessary to study their qualification level. The qualification level of workers is determined on the basis of a comparison, for example, of the actual and planned average tariff coefficient in the reporting period, for which the following is established:
Chi - the number of workers of the corresponding category and specialty;
ri - each rank of the worker (number of the rank).
As can be seen from the calculations, the actual average tariff coefficient in the reporting period is higher than the planned one by 0.1. This suggests that the actual qualification level in the reporting period is lower than the planned qualification level (average category of work) in the reporting period, which, of course, reduces the efficiency of work and may lead to the release of lower quality products.
Insufficient provision of the enterprise with labor resources can be compensated by:
Growth of labor productivity;
Production intensification;
Integrated mechanization of production processes;
Introduction of new more productive equipment;
Improvements in technology and organization of production;
Raising the qualification level of managerial personnel;
Introduction of new working conditions.
Thus, As can be seen from the data in Table 1, in fact, in the reporting period, the number of industrial and production personnel in all categories compared with the plan decreased by 7 people and amounted to 98.16%. At the same time, the number of main and auxiliary workers decreased by 41 people and amounted to 87.9%. The number of employees increased by 16 people and amounted to 206.7%, and the number of managers and specialists - by 18 people (164.3). As can be seen from the data in Table 3, in fact, in the reporting period, the number of workers decreased by 41 people compared to the plan and amounted to 87.87%. The number of main workers decreased by 1 person and amounted to 99.62%, and auxiliary - by 40 people (45.95%). From the data in Table 4 it can be seen that the structure of workers actually in the reporting period differs from the structure of workers compared to the plan. In fact, the number of workers of the lower ranks (I - III) in the reporting period is higher compared to the plan, and the higher ones (IV, V) are lower. The number of workers of the VI category remained the same.
2.3 ANALYSIS OF LABOR PRODUCTIVITY AND FUND OF WORKING TIME
An essential prerequisite for the growth of labor productivity is the stability of the staff of the enterprise. Therefore, an analysis of the movement of the labor force is carried out, and the causes of instability are identified. To characterize the movement of labor resources, indicators of labor turnover are calculated and analyzed.
1. Turnover ratio for acceptance:
Cob.pr.=Chpr/Chppp, where
Npr - the number of employees hired by the enterprise for the period;
2011: Cob.pr.=Npr/Nppp = 35/374=0.094;
2012: Cob.pr..=Npr/Nppp = 40/381=0.105;
In 2011, the hiring turnover ratio shows 9.4%, which characterizes the increasing share of newly hired employees;
In 2012, the hiring turnover ratio shows 10.5%, which characterizes the increasing share of newly hired employees.
2. Retirement turnover ratio:
Co.select.=Chuv./Chpp, where
Nppp - the average number of employees.
2011: Co.selection=Chuv./Nppp=23/374=0.061;
2012: Co.selection=Chuv./Nppp=20/381=0.052;
In 2011, the retirement turnover rate is 6.1%, it shows that the number of laid-off employees is less than the number of employees hired by the enterprise during the reporting period;
In 2012, the retirement turnover rate is 5.2%, which shows that the number of laid-off employees is less than the number of employees hired by the enterprise during the reporting period.
3. Staff turnover rate:
Ktek.= Chotr.uv./Nppp, where
Chotr.uv. - the number of employees dismissed from the enterprise for the period for negative reasons;
Nppp - the average number of employees.
2011: Ktek.=Chtr.uv./Nppp=17/374=0.045;
2012: Ktek.=Chtr.uv./Nppp=19/381=0.050;
The staff turnover rate is 4.5%, it shows that 4.5% of employees out of 6.5% who left were fired, mainly for negative reasons, that is, through the fault of the enterprise.
The staff turnover rate is 5%, it shows that 5% of employees out of 5.2% who left were fired, mainly for negative reasons, that is, through the fault of the enterprise.
4. Coefficient of staff composition constancy:
Kpost. \u003d Chppp-Chuv. / Chppp, where
Chuv. - the number of employees dismissed from the enterprise for the period;
Nppp - the average number of employees.
2011: Kpost. \u003d Chppp-Chuv / Chppp \u003d (374-23) / 374 \u003d 0.94;
2012: Kpost.=Chppp-Chuv/Chppp=(381-20)/381=0.95;
The personnel consistency ratio is 94%, which characterizes the stability and constancy of the personnel composition at the enterprise.
The staff consistency ratio is 95%, and this characterizes the stability and constancy of the staff at the enterprise.
The most important performance indicator personnel policy is the frame rate. The turnover of labor force, which has arisen due to subjective reasons, reduces the efficiency of the use of labor force in production. Newly hired workers need to adapt to specific conditions work in this production. In this case, it becomes necessary to retrain employees, however, in connection with the dismissal of employees, the enterprise incurs losses associated with previously incurred costs for staff training and satisfaction of some social needs of retired employees.
Thus, it is customary to distinguish the following reasons and features of dismissals from the enterprise:
1) Dismissal for reasons beyond the control of the enterprise (positive reasons for dismissal):
Dismissals for reasons of a physiological nature (due to death, prolonged illness, inability to continue working for this enterprise);
Retirement;
Dismissals collective and individual, the so-called necessary turnover of labor (conscription into the army, admission to educational establishments out of work, election to elected bodies state power and some public organizations, transfer to other enterprises, moving to the place of residence of the husband or wife, etc.);
Change of official position (or transfers to other positions); contract expiration ( labor agreement) with a fixed validity period;
2) Dismissal for reasons dependent on the enterprise (negative reasons for dismissal):
Excessive turnover of labor or staff turnover - for reasons not directly provided for by law and related to the personality of the employee;
Dismissal by own will;
Dismissal for absenteeism and other violations labor discipline;
Dismissal due to court decisions, etc.
In the process of analyzing the use of working time at the enterprise, it is necessary to establish the feasibility of performing certain types of work, identify losses in working time, establish their causes, outline ways to further improve the use of working time, and develop the necessary measures.
The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole.
The working time fund depends on the number of workers, the number of days worked by one worker on average per year and the average length of the working day.
Table 5. Analysis of the working time fund
PDF=Nppp*D*P (6)
where FVR is the working time fund;
Nnpp - number of personnel;
D - the number of days worked by one worker;
P is the average working day.
The total fund of working time decreased by 114,174.27 hours compared to the plan.
1) due to a decrease in the average annual headcount by 7 people, the change in the PDF was: -10069.5 hours.
2) due to the decrease in the number of days worked by one employee per year by 22.8 days, the change in the PDF amounted to: - 59690.4 hours.
3) due to the decrease in the average length of the working day by 0.65 hours, the change in the PDF was: - 44414.37 hours.
That. there was a general deviation of the FVR indicator: -114174.27 hours.
Losses of working time do not always lead to a decrease in output, so they can be compensated by an increase in the intensity of work of workers, which implies the need to analyze labor productivity.
Labor productivity must outpace wage growth.
Labor productivity is the main condition for the development of any enterprise, which ensures an increase in profitability and production efficiency.
Labor factors affecting labor productivity and output are:
Change in the number of key workers;
Change in the number of days worked by one worker per year;
Change in the average length of the working day;
Change in the average hourly output of one worker.
To analyze the influence of these factors on output, the following initial data are used:
Table 6. Labor factors affecting output
Table 7. Analysis of output
where VP - output;
D - the number of days worked by one worker per year;
B is the average hourly output of one worker.
Output compared to the plan decreased by 115,272.3 rubles.
This deviation has developed under the influence of the following factors:
1) due to a decrease in the number of days worked by one worker per year by 36.8 days, the change in EP amounted to: -195455.7 rubles.
2) due to a decrease in the average working day by 0.65 hours, the change in EP amounted to: -128131.2 rubles.
3) due to the increase in the average hourly output of one worker by 126.3 rubles, the change in VP was: -208314.6 rubles.
That. there was a general deviation of the VP indicator: -.
At the same time, only the factor of the average hourly output of one worker had a positive effect on the change in the output indicator, other factors had a negative effect on this indicator. To improve the labor resources of the enterprise, it is necessary to increase the number of worked one working days and reduce intra-shift loss of time.
Of great importance for assessing the effectiveness of the use of personnel is the indicator of personnel profitability, which is defined as the ratio of profit from the sale of products, works, services to the average number of personnel.
The following factors influence the value of profitability:
Profitability of sales;
The share of sales in the output of products, works, services (the share of sales in the cost of products);
The average annual output of one worker.
For the analysis, an analytical table of the following form is compiled:
Table 8. Analysis of the effectiveness of the use of labor resources
|
Indicators |
Change |
||||
|
Profit from the sale of products, thousand rubles |
|||||
|
Output, thousand rubles |
|||||
|
The average number of PPP, pers. |
|||||
|
Profitability of sales |
|||||
|
The share of sales in the cost of products |
|||||
|
Average annual output of one employee, thousand rubles |
|||||
|
Profit per employee, thousand rubles |
During the analysis, the relevant indicators are calculated and summarized in a table of the following form:
Table 9. Analysis of personnel profitability
R \u003d Rpr * Specific weight * GW (8), where
Rpr - profitability of sales;
Ud.weight - the share of sales in the cost of products;
GV - the average annual output of one worker.
R \u003d R R pr + R Specific weight + R GV \u003d -39, 7 thousand rubles.
The profitability of personnel compared with the plan decreased by 39.7 thousand rubles.
This deviation has developed under the influence of the following factors:
1) due to the increase in profitability of sales by 1%, the change in the profitability of personnel amounted to 11.2 thousand rubles.
2) due to a decrease in the share of sales in the cost of products by 5%, the change in the profitability of personnel amounted to: -15.2 thousand rubles.
3) due to a decrease in the average annual output of one employee by 144.55 thousand rubles, the change in the profitability of personnel amounted to: -36.5 thousand rubles.
That. there was a general deviation of the indicator R: -
The profitability of personnel is affected by the number of days worked per employee of the main production, the average length of the working day, the level of organization of labor and production, new machinery and equipment introduced in production, reducing the level of unproductive costs and improving the structure of production. These factors can affect not only positively, but also negatively. Availability negative influence serves as a reserve for further improvement of the efficiency of personnel use.
With all the variety of accounting forms and methods, the use of labor rationing at the enterprise allows the most efficient use of labor resources, clearly controls the production process and labor productivity of each employee.
2.4 WAYS TO IMPROVE LABOR UTILIZATION IN MODERN CONDITIONS
After analyzing the labor resources of the enterprise, we found out that they are used inefficiently. In this regard, it is necessary to propose a number of measures that will help correct the current situation.
According to the analysis, it was revealed that the actual qualification level of workers in the reporting period turned out to be lower than the planned qualification level by 0.1, which, of course, reduces work efficiency and may lead to the production of lower quality products.
To improve the qualification level of workers, it is necessary to train them by:
Highly specialized training focused on the short term and relevant to the respective jobs;
Training of qualified personnel of a wide profile, focused on increasing the intra-production mobility of the employee, the degree of his readiness and ability to change labor, the development of new areas;
Training of qualified personnel, focused on the personality of the employee and designed to stimulate the development of human qualities and maturity of the employee;
On-the-job training, which involves watching an experienced supervisor or colleague as they perform certain work or solve any problem;
Training outside the workplace, which is conducted by experienced experts on the basis of modern information and equipment.
To determine the qualification level of managers and specialists, it is necessary to conduct their certification.
In all organizations of the country, regardless of the form of ownership and the number of employees, certification of managers and specialists is carried out with a certain frequency.
An employee who is subject to certification must be familiar with the characteristics and other certification materials at least a week before it starts. He has the right to submit missing materials to the commission, which, in his opinion, may affect the results of the certification.
The attestation commission holds a meeting in accordance with the schedule, having previously studied the documents received for the attested employees. Certification is carried out with the participation of the certified employee. In the event that an employee fails to appear at a meeting of the commission without good reason, certification is carried out in his absence. Employees who did not arrive at the meeting of the commission for good reasons are certified on other days provided for by the schedule.
Solutions attestation commission in relation to those who are certified, they are advisory in nature. All documents after the certification is completed are transferred to the personnel department for storage in the employee's personal file.
One of the most important conditions for fulfilling the production plan, increasing output per worker, as well as rational use workforce is the efficient use of working time. From how fully and rationally used working time, depend on the efficiency of work, the fulfillment of all technical and economic indicators. Therefore, the analysis of the use of working time is important. integral part analytical work in the enterprise.
According to the analysis, the total fund of working time decreased by 114,174.27 hours compared to the plan. To increase it, you need:
To bring the actual number of personnel to the planned value;
To increase the number of days worked by one employee per year by reducing the whole-day loss of working time;
To increase the average length of the working day by reducing intra-shift losses of working time.
To reduce intra-shift and all-day losses of working time, it is necessary to:
Enter organizational measures;
Improve labor discipline:
Comply with safety regulations;
Improve working conditions;
Carry out labor protection measures;
Reduce morbidity;
Eliminate absenteeism and downtime of equipment;
Reduce absenteeism with the permission of the administration to the planned level;
Reduce absenteeism permitted by law to the planned level.
All these measures will help reduce the loss of working time, and, consequently, savings in the number of company personnel will be achieved.
Labor productivity is an indicator that characterizes the efficiency of the use of labor resources. When considering this indicator, we analyzed the output, which in the reporting period decreased by:
Reducing the number of days worked by one worker per year;
By reducing the average working day;
By increasing the average hourly output of one worker.
To improve the situation it is necessary:
Use the opportunity to save labor costs;
Apply new technology, improve machines, introduce - complex mechanization, modernize existing equipment (this set of measures will lead to a reduction in manual labor costs);
Make the most of operating capacities enterprises;
Thus, the issues of increasing labor productivity require a systematic approach, that is, fundamental changes, a significant improvement in the factors that determine productivity. It is necessary to develop a search for reserves to increase labor efficiency by mobilizing its factors: intensification of production, development of resources of energy-saving technologies, improvement of labor organization and the calculation mechanism. To solve this issue, you can use such levers as motivational, technical, organizational and moral factors for increasing labor productivity, which significantly affects the results of production activities.
CONCLUSION
In this course work, the analysis of the use of labor resources was studied, both from a theoretical and a practical point of view.
The tasks of the analysis and indicators of the efficiency of the use of labor resources, indicators of production, profitability of personnel, labor intensity, the methodology for conducting the analysis, indicating all the necessary calculation formulas, are considered.
The aim of the work was to analyze the use of the organization's labor resources on the example of IP Dubinin.
To achieve this goal in the course work, the following tasks were solved:
Theoretical foundations of the organization's labor resources have been studied;
The analysis of the use of labor resources of the organization IP Dubinin is investigated.
The practical significance of the study lies in the fact that the developed measures to improve the efficiency of the use of labor resources of the enterprise can be applied in practice.
Analysis of the effectiveness of the use of labor resources of the enterprise, carried out in the second chapter of this course work showed that:
1) in the reporting period, the number of industrial and production personnel in all categories compared ...
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The source of any kind of activity is the resources available to society. Labor resources are the main productive force of society, including the able-bodied part of the country's population, which, due to its psycho-physiological and intellectual qualities, is able to participate in socially useful activities, producing material and spiritual goods and services.
Labor resources (enterprises) must be considered as part of the professional and qualification structure of the organization's personnel, due to the emergence labor relations and subsequent use of the labor potential of workers. Labor resources at the micro level (in the activities of the enterprise) is an asset production organization, as a resource that (like other resources) must be effectively used to achieve goals.
Currently, there is no uniformity in measuring the effectiveness of the work of personnel. Methods for analyzing the use of labor resources are described in works devoted to a comprehensive analysis of the financial and economic activities of enterprises by the following authors: G.V. Savitskaya, T.B. Berdnikova, E.I. Krylova, V.M. Vlasova, V.V. Zhuravleva, N.T. Savrukova, A.I. Alekseeva, P.N. Lyubushina and others. G.V. Savitskaya.
In the analysis of the labor resources of the enterprise, three areas can be distinguished:
- - analysis of the use of labor force:
- 1) analysis of the provision of the enterprise with labor resources;
- 2) analysis of the level of personnel qualification;
- 3) analysis of the forms, dynamics and reasons for the movement of personnel;
- 4) analysis of the use of working time.
- - analysis of labor productivity:
- 1) analysis of the implementation of the plan for the growth of labor productivity and determination of the increase in production due to this factor;
- 2) factor analysis of labor productivity;
- 3) reserves for the growth of labor productivity.
- - salary analysis:
- 1) analysis of the composition and dynamics of the payroll;
- 2) factor analysis of the wage fund;
- 3) analysis of the effectiveness of the use of the wage fund.
The security of the organization with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. In the event of significant deviations in any professions, it is necessary to establish specific causes and outline measures to eliminate them. The analysis involves data on the average number of employees by category, an analysis of the compliance of the work performed with the qualifications of workers is carried out.
The analysis of labor resources by skill level is carried out by comparing the average actual coefficient of workers of a particular specialty with the average coefficient of actually performed work. If the actual average wage category of workers is lower than planned, and even more so below the average wage category of work, then the following conclusions can be drawn: the quality of products (works, services) and its competitiveness are declining, the costs of production and sales of products are increasing. If the average category of workers is higher than the average wage category of work, then the following conclusion can be drawn: there are unproductive expenses (leading to an increase in the cost of production and a decrease in profits) in connection with additional payments to workers for their use in less skilled jobs. This increases costs and reduces profits.
If an organization expands its activities, increases production capacity creates new jobs, it is necessary to determine the additional need for labor resources by categories and professions and the sources of their attraction.
The assessment of the qualifications of employees is done on the basis of their certification in the manner established by the organization, these may be coefficients of the qualification level or tariff categories, etc.
Analysis of the professional and qualification level of employees is carried out by comparing the available number of specialties with the number necessary for the performance of each type of work by departments and the organization as a whole. At the same time, a surplus or shortage of workers in each profession is revealed.
Various approaches and methods are used to plan the skill structure. So, it is possible to calculate the number for each profession (professional group), and on the basis of this, by summing up, the total number of employees is determined, and then the share of each professional group in total.
The number of employees of individual enterprises and organizations is constantly changing over time. These changes occur as a result of hiring and dismissal from work. The process of changing the number of employees, leading to the redistribution of labor between individual enterprises, industries and regions, is called the movement of labor.
The movement of labor is always happening and the reasons for such changes are manifold. Some of them are due to demographic reasons:
- - entry into working age;
- - Retirement upon reaching retirement age.
To characterize the movement of workers, absolute and relative indicators are used. The absolute numbers are:
- - turnover of employees - a value equal to the total number of hired and laid off workers for a certain period;
- - recruitment turnover - the number of employees hired by the enterprise for a certain period.
- - retirement turnover - the number of employees dismissed from the enterprise for a certain period.
The analysis is carried out in dynamics over a number of years based on the following coefficients:
The turnover ratio for the reception of workers (Kop), which is defined as the ratio of the number of personnel hired to the average number of personnel;
where Np - the number of hired workers for the reporting period;
Chs - the average number of personnel;
The retirement turnover ratio (Kov) is determined by: the ratio of the number of retired employees to the average headcount:
Chv - the number of retired workers for the reporting period;
The sum of the values of the coefficients for admission and retirement characterizes the total turnover of the labor force:
The turnover of labor power is divided into excessive and normal. Normal - this is a turnover that does not depend on the organization, due to such reasons as conscription into the army, retirement and study, transfer to elected positions, etc. Dismissal of one's own free will, for absenteeism is attributed to excessive labor turnover.
An indicator of excessive labor turnover is the staff turnover rate (Kt), which is defined as the ratio of the number of those who left of their own free will and at the initiative of the administration to the average headcount:
where Chuv - the number of employees who quit of their own free will and on the initiative of the administration for the reporting period;
The coefficient of constancy of the composition of the enterprise's personnel (Kps), which is defined as the ratio of the number of employees who have worked the whole year to the average number of employees:
where NPC - the number of employees who worked for the entire reporting period;
The ratio of hired workers to retired workers (Kc) is determined by the following formula:
Personnel turnover rates are not planned, therefore their analysis is carried out by comparing the indicators of the reporting year with those of the previous year or better for a number of years.
Analysis of the use of working time is an important part of the analytical work in the organization. In the process of analyzing the use of working time, it is necessary to check the validity of production tasks, study the level of their implementation, identify losses in working time, establish their causes, outline ways to further improve the use of working time, and develop the necessary measures.
To analyze the use of the total calendar fund of time, it is necessary to determine its potential value. The working time fund depends on the number of workers, the number of working days worked per working day on average per year, the average length of the working day:
FRV \u003d PR * D * P,
where FRV is the working time fund;
CH - the number of workers;
D - the number of worked one working days on average per year;
P is the average working day.
The working time fund can be represented by the following indicators:
- - the nominal working time fund is the calendar number of days minus holidays and weekends;
- - attendance fund of working time - this is a calendar fund of working time minus absences from work (all-day losses of working time);
- - the budget of working hours is the secret fund of working hours, taking into account the planned duration of the working day;
- - useful fund of working time - this is the budget of working time, taking into account intra-shift losses of working time.
The balance of working time is the ratio of the useful fund of working time and all losses and unproductive expenditures of working time.
In the course of the analysis, it is necessary to identify the causes of the formation of losses of working time.
To identify the causes of losses and unproductive costs of working time, the data of the actual and planned balance of working time are compared.
Introduction
1. Theoretical foundations of the analysis of the labor resources of the enterprise
1.1 The procedure for analyzing the provision of an enterprise with labor resources
1.3 Identification of reserves effective use labor resources
2. The practice of analyzing labor resources at the enterprise
2.1 Analysis of the provision of the enterprise with labor resources
2.2 Analysis of the use of labor resources
2.3 Identification of reserves for the effective use of labor resources
Conclusion
Bibliography
INTRODUCTION
The formation of personnel in the conditions of market relations is based on the operation of the mechanism of the internal labor market of the organization. The point of creating and using such a mechanism is that it allows the use of flexible forms of providing the organization with the necessary employees and gives a permanent character to market relations between the employer and employee throughout the validity period employment contract. In accordance with this agreement, the employer creates and constantly maintains the necessary conditions labor, and the employee constantly ensures the fulfillment of his labor functions at a high quality level in a timely manner.
An important indicator characterizing the work of enterprises is labor resources, their level depends financial results activities of enterprises.
Labor resources are the able-bodied part of the population with physical and intellectual abilities for labor activity, capable of producing material goods or providing services.
The size, structure and quality of labor resources, their availability and their use have a decisive influence on increasing the efficiency of production.
The relevance of the topic of the course work lies in the fact that at the present stage of development, the role of labor organization is objectively increasing, which is explained by more high level socialization of labor and production, qualitative changes in the labor force and means of production during the scientific and technological revolution. Scientific and technological progress causes the need for more progressive ways of combining material and personal factors of production, corresponding to an intensive type of development.
The purpose of this study is to analyze the labor resources at the enterprise. To achieve this goal, the following tasks were set for the author:
1) identify the basis for analyzing the availability of labor resources for an enterprise,
2) to study the directions of analysis of the use of labor resources in terms of the analysis of the use of working time, labor productivity, labor intensity of products, as well as the wage fund,
3) identify reserves for a more complete and efficient use of labor resources,
4) to analyze the use of labor resources.
The theoretical and methodological basis of the study was the domestic scientific monographic and educational literature on the subject of work, publications in specialized periodicals, materials from official Internet sites.
The first part of the work highlights the theoretical foundations of the analysis of the labor resources of the enterprise. In the second part of the work, an analysis of the use of labor resources is carried out.
The work is presented on 36 sheets of typewritten text, contains 12 tables and a diagram.
1. THEORETICAL FOUNDATIONS OF THE ANALYSIS OF THE WORK RESOURCES OF THE ENTERPRISE
1.1 The procedure for analyzing the provision of an enterprise with labor resources
The volume and timeliness of all work, the degree of use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
The main tasks of the analysis:
1) study of the security of the enterprise and its structural divisions with personnel in terms of quantitative and qualitative parameters;
2) assessment of the extensiveness, intensity and efficiency of the use of personnel in the enterprise;
3) identification of reserves for a more complete and efficient use of the enterprise's personnel.
Information base of the analysis: labor plan, statistical reporting "Report on labor", personnel records and personnel department data.
The security of the enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. It is with this comparison that the analysis begins. For this, a table is compiled (Table 1).
Based on the results of the calculations, a conclusion is made about the causal deviations of the actual numbers and structure of employees from the planned ones by categories and professions, and an assessment of these deviations is also given.
Next, the qualitative composition of labor resources is analyzed. The analysis examines changes in the composition of workers by age, length of service, education and qualifications. At the same time, special attention is paid to the compliance of the qualifications of workers with the complexity of the work performed, i.e. comparing average rates.
Table 1. Security of the enterprise with labor resources.
, 
,
where is the average salary category of workers,
Tpi - wage category of the i-th category or profession of workers,
KPi - the number of workers of the i-th category or profession,
The average wage category of work,
TPTi - tariff category of works of the i-th type,
VPTi is the amount of work of the i-th type.
The average wage category of workers should be equal to the average wage category of work. If the average wage category of workers is greater than the average wage category of work, then this indicates the irrationality of the distribution of labor. On the contrary, it can lead to the release of low-quality products.
1) turnover ratio on acceptance =,
2) turnover ratio on disposal= 
,
3) staff turnover rate=
4) coefficient of staff constancy =
5) total turnover ratio=.
The indicators are analyzed in dynamics, based on the results of the analysis, conclusions are drawn about their changes.
1.2 The content of the analysis of the use of labor resources
Analysis of the use of labor resources includes:
Analysis of the use of working time,
· Labor productivity analysis,
Analysis of the labor intensity of products,
· Payroll analysis (WFP).
Analysis of the use of working time is carried out for the enterprise as a whole, individual structural divisions and categories of workers and is based on the balance of working time (Scheme 1).
Scheme 1. Fund of working time.
During the analysis, the following coefficients are calculated:
1) coefficient of use of the calendar fund of working time:
Show the share of the actual fund of working time in the calendar.
2) the coefficient of use of the personnel fund of time:
3) coefficient of use of the planned time fund:
The coefficients are analyzed in comparison with the recommended value and in dynamics. The corresponding conclusion is made.
,
where FRV is the actual working time fund of workers in man/hour,
KR - the average number of workers,
D is the average number of workers,
n is the average length of the working day in hours.
1) calculation of the impact of changes in the average number of workers on the deviation of their actual fund of working time:
2) calculation of the impact of a change in the average number of days worked by one worker on the deviation of the actual working time fund:
If D1<Д0, то говорят о целодневных потерях рабочего времени.
3) calculation of the impact of changes in the average length of the working day on the deviation of the working time fund of workers:
If the working hours have been reduced (p1<п0), то говорят о внутрисменных потерях рабочего времени.
It checks if the following equality holds:
At the end of the analysis, a conclusion is made about the influence of each of these factors on the deviation of the working time fund.
It is possible that working time according to the established working regime is fully used: there are no downtime or absenteeism. But there are also possible losses of working time as a result of absenteeism and downtime of equipment from the inefficient use of working time.
Distinguish between the concepts of safe days, all-day and intra-shift downtime, absenteeism and absenteeism. A worker may show up for work and not work during the entire shift or part of the shift. Hence the concept of all-day and intra-shift downtime. Absenteeism is a failure to appear at work for disrespectful reasons, that is, without legal grounds for this.
The same result in the production process can be obtained with different degrees of labor efficiency. The measure of labor efficiency in the production process is called labor productivity. In other words, labor productivity is understood as its effectiveness or the ability of a person to produce a certain volume of output per unit of working time.
At the workplace, in the shop, at the enterprise, labor productivity is determined by the amount of products that a worker produces per unit of time (output), or the amount of time spent on manufacturing a unit of output (labor intensity).
This indicator should be given special attention, because. it is on it that the level of many other indicators depends - the volume of manufactured products, the level of its cost, the expenditure of the wage fund, etc.
In the process of analyzing labor productivity, it is necessary to establish the degree of fulfillment of the plan and the dynamics of growth, the reasons for changing the level of labor productivity. Such reasons may be a change in the volume of production and the number of PPPs, the use of mechanization and automation tools, the presence or elimination of intra-shift and all-day downtime, etc.
Labor productivity is calculated per PPP worker and per worker. The presence of these two indicators allows us to analyze the shifts in the structure of the enterprise's personnel. The higher growth rate of labor productivity per PPP employee compared to the growth rate of labor productivity per worker indicates an increase in the proportion of workers in the total number of PPPs and a decrease in the proportion of employees. An increase in the proportion of employees is justified only if, at the same time, an increase in the productivity of all PPP personnel is achieved due to a higher organization of production, labor and management. As a general rule, the rate of productivity growth per PPP worker (per worker) should be equal to or higher than the rate of productivity growth per worker.
To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.
General indicators: average annual, average daily and average hourly output per worker, as well as average annual output per worker in value terms.
Private indicators characterize the output of a certain type of products in physical terms for 1 man-day or man-hour.
Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed of a certain type per unit of time.
These indicators are analyzed in dynamics in comparison with the plan, data from similar enterprises and industry averages.
In the course of the analysis, the influence of factors on the deviation of the most generalizing indicator of labor productivity of the average annual production of products by one worker is determined:
where GW is the average annual output of a worker,
UD - the share of workers in industrial and production personnel,
D - the average number of days worked by one worker per year,
SW is the average hourly output of a worker.
The calculation of the influence of these factors can be carried out by the method of absolute differences.
1) calculation of the impact of a change in the share of workers in the PPP on the deviation of the average annual output of a worker:
2) calculation of the impact of a change in the average number of days worked by one worker on the deviation of the average annual output of a worker:
3) calculation of the impact of a change in the average working day on the deviation of the average annual output of a worker:
4) calculation of the impact of a change in the average hourly output of a worker on the deviation of the average annual output of a worker:
At the end of the calculation, the following is checked:
At the same time, it should be noted that an increase in labor productivity of employees due to an increase in the share of workers in their total number indicates an improvement in the structure of industrial and production personnel. The growth in the level of labor productivity of workers due to an increase in the average number of days worked by one worker, his average working day and average hourly output also deserve a positive assessment.
In order to deepen the analysis of labor productivity indicators, the influence on the deviation of the volume of production of marketable products of changes in the average number of industrial and production personnel and the average annual output of a worker is determined:
Labor intensity - the cost of working time per unit or the entire volume of manufactured products. Reducing the labor intensity of products is the most important factor in increasing labor productivity. The growth of labor productivity occurs primarily due to a decrease in the labor intensity of products. It is possible to achieve a reduction in labor intensity through the introduction of scientific and technical progress measures, mechanization and automation of production and labor, as well as an increase in cooperative deliveries, revision of production standards, etc.
In the process of analysis, they study the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its change and the impact on the level of labor productivity. If possible, you should compare the specific labor intensity of products for other enterprises in the industry, which will identify best practices and develop measures for its implementation in the analyzed enterprise.
So, in the course of the analysis, two types of labor intensity are studied:
1) the labor intensity of a unit of production of a certain type (specific) is the ratio of the working time fund (FRV) and the volume of production in physical terms
2) labor intensity of one ruble (labor intensity in value terms)
.
The analysis begins with the study of the dynamics and implementation of the plan for the level of labor intensity of products. For this, a table is compiled (Table 2).
Table 2. The level of labor intensity of products
.
Table 3. Specific labor intensity
Table 4. Labor intensity of one ruble
Based on the results of the calculations, an assessment is made of the change in the UTE indicator for each type of product and a conclusion is made about the influence of factors on its deviation.
,
where TE is the total labor intensity,
TEi is the labor intensity of the i-th type of product,
UDi is the share of the i-th type of product in the total volume of production in value terms.
1) calculation of the impact of a change in the structure of production on the deviation of the total labor intensity
Examination:
The change in the level of labor intensity is not always estimated unambiguously. In particular, sometimes labor intensity increases with a significant share of newly developed products or improvement of their quality.
In order to improve the quality, reliability and competitiveness of products, additional labor and funds are required. However, the gains from increased sales and higher prices usually outweigh the losses from higher labor intensity. Therefore, the relationship between the complexity of products, their quality, cost, sales and profits should be the focus of analysts.
Wages in many industries take a significant share in the cost of production and have a great influence on the formation of its level.
The analysis begins with the study of the absolute and relative deviations of the actual payroll fund from the planned value.
However, the absolute deviation does not fully characterize the use of the wage fund, since it does not take into account the degree of fulfillment of the plan in terms of production volume. The relative deviation is expressed by the following formula:
where FZPskpl is the planned wage fund, adjusted for the implementation of the plan in terms of the volume of production of marketable products.
where KTP is the coefficient of fulfillment of the plan in terms of the volume of production of marketable products ().
Next, a factor analysis of the constant and variable parts of the payroll is performed in comparison with the data of the plan. The constant part of the wage fund of each category of production and industrial personnel is influenced by two factors:
1) change in the number of employees;
2) change in the average annual wage of one employee.
The dependence of the constant part of the payroll on the listed determinants is reflected by the following factor model:
where CR is the average number of employees on time wages,
D - the average number of days worked by one employee for the period,
n is the average length of the working day in hours,
NWP is the average hourly wage.
The calculation of the influence of factors can be performed by the method of absolute differences.
1) calculation of the impact of a change in headcount on the deviation of the constant part of the payroll
2) calculation of the impact of a change in the average number of days worked by one employee on the deviation of the constant part of the wage fund
3) calculation of the impact of a change in the average working day on the deviation of the constant part of the wage fund
4) calculation of the impact of changes in the average hourly wage on the deviation of the constant part of the payroll
Examination:
The value of the variable part of the wage fund is affected by the volume of output, the structure of products and direct labor costs in the cost of certain types of products.
For factor analysis, the following formula is used:
,
where VTpi is the volume of production of products of the i-th type in physical terms,
UTEi - specific labor intensity of some i-th type of product,
OTi - the level of wages for 1 man-hour in the production of products of the i-th type.
The calculation of the influence of factors is carried out using the method of chain substitutions:
1) calculation of the impact of changes in the volume of production on the deviation of the variable part of the wage fund
2) calculation of the impact of a change in the structure of production on the deviation of the variable part of the wage fund
3) calculation of the impact of changes in specific labor input on the deviation of the variable part of the payroll
4) calculation of the impact of changes in the level of wages for 1 man-hour on the deviation of the variable part of the wage fund
Examination:
In the course of the analysis, it is also necessary to establish a correspondence between the growth rates of labor productivity and average wages. To increase the level of profitability, it is important that the growth rate of labor productivity outpaces the growth rate of wages. If this principle is not observed, then there is an increase in the cost (due to overspending of wages) and, accordingly, the amount of profit decreases.
1) payroll - shows how many rubles of marketable products each ruble of wages gives
2) wage intensity - shows how many rubles of wages fall on each ruble of marketable products
3) salary profitability - shows how many kopecks of profit of marketable products fall on each ruble of wages.
The indicators are analyzed in dynamics, in comparison with the plan, with data from similar enterprises and industry averages.
1.3 Identification of reserves for the effective use of labor resources
If, in the course of the analysis of the availability of labor resources, an incomplete provision of the enterprise with labor resources was revealed, then a set of proposals is developed aimed at a more complete use of the labor force, growth in labor productivity, intensification of production, its comprehensive mechanization, automation, and others.
If an enterprise expands its activities and it is supposed to create new jobs, then a reserve for increasing output is determined due to this:
,
where is the reserve for increasing output by increasing jobs,
The expected increase in the number of jobs,
The average annual actual output of a worker.
When analyzing the use of working time, it is important to establish which of the reasons that caused the loss of working time depend on the labor collective (absenteeism, equipment downtime due to the fault of workers, etc.) and which are not due to its activities (vacations, for example). Elimination of losses of working time due to reasons depending on the labor collective is a reserve that does not require capital investments, but allows you to quickly get a return.
It is also necessary to pay attention to unproductive costs of working time (hidden losses of working time). This is the cost of working time for the manufacture of rejected products and the correction of marriage, as well as in connection with deviations from technological process.
To determine the unproductive loss of working time associated with marriage, it is necessary to divide the sum of the wages of workers in rejected products and the wages paid to workers to correct it by the average hourly wage of workers.
The elimination of all-day and intra-shift losses of working time is considered as a reserve for increasing the actual working time fund and, accordingly, the volume of production.
where SVpl is the average hourly planned production output.
However, it must be borne in mind that the loss of working time does not always lead to a decrease in the volume of production, because. they can be compensated by increasing the intensity of work of workers. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.
In the conclusion of the analysis of labor productivity, reserves or opportunities for its increase are identified:
1) reducing the complexity of products;
2) more complete use of the production capacity of the enterprise.
There is a formula for calculating the reserve for increasing the average hourly output of a worker:
,
where RSV is the value of the reserve for increasing the average hourly output,
SVv and SVf - the average hourly output of the worker, possible and actual, (at the same time, SVv > SVf),
TPF - the actual volume of production of marketable products,
Tf - the actual costs of working time associated with it (man-hour),
In the conclusion of the analysis of the labor intensity of products, the reserve for its reduction is determined by the formula:
where P↓TE is the value of the reserve for reducing labor intensity,
TEv and TEf are possible and actual labor intensity (at the same time, TEv<ТЕф),
TPF - the actual volume of production of marketable products,
Tf - the actual costs of working time associated with it (man-hour),
P↓T - the expected reduction in working time due to mechanization, automation of production, advanced training of workers, improvements in working conditions, etc.,
RTP - the expected increase in the volume of production of marketable products through the introduction of scientific and technological progress.
Тd - additional costs of working time associated with an increase in the volume of production.
Savings (overspending) of the wage fund due to changes in the ratio of labor productivity and average wages are calculated by the formula:
If E<0, то имеет место экономия фонда заработной платы, если Э>0 then overspending, if E = 0, then there is neither savings nor overspending of the wage fund.
So, the personnel working at the enterprise is the main value in the enterprise. It is advisable to analyze labor resources in several areas, the most important of which are: analysis of the enterprise's labor resources, analysis of the use of working time, analysis of labor productivity, analysis of labor intensity and analysis of wages, as well as identification of reserves for the effective use of labor resources.
2. PRACTICE OF ANALYSIS OF THE USE OF LABOR RESOURCES
2.1 Analysis of the provision of the enterprise with labor resources
Let's analyze the number and structure of employees by categories in comparison with the plan:
Table 5. Labor resources of the enterprise
The results of the analysis show that the composition of employees by categories of personnel has changed significantly.
As can be seen from the table, the number of PPP in the reporting year increased compared to the previous year and amounted to 114 people in absolute terms. The table also shows that the share of workers in the total number of employees of the enterprise, as well as the share of specialists, in fact, decreased. The proportion of managers and employees has increased.
Next, we analyze the movement of labor in the enterprise (Table 6). The analysis shows that the overall turnover ratio decreased by 2.26%. The turnover ratio on admission is higher than the turnover ratio on disposal (this trend is observed both according to the plan and in fact). The staff turnover rate decreased by 0.16% compared to the plan. The staff retention rate also decreased (by 3.7%). This may indicate that, in general, the employees of the enterprise are satisfied with the conditions and pay for their work.
Table 6. The movement of labor in the enterprise
| Indicators | Plan | Fact | Deviation |
| 950 | 1064 | 114 | |
| Number of people hired, people | 143 | 157 | 14 |
Number of retired (dismissed), people |
85 | 74 | -11 |
| At will, man | 35 | 43 | 8 |
| For violation of labor discipline, people | 12 | 8 | -4 |
| Number of employees who worked for the entire period, people | 870 | 935 | 65 |
| Acceptance turnover ratio, % | 15,05 | 14,76 | -0,29 |
| Retirement turnover ratio, % | 8,95 | 6,95 | -2 |
| Staff turnover rate, % | 4,95 | 4,79 | -0,16 |
| Personnel retention rate, % | 91,58 | 87,88 | -3,7 |
| Total turnover ratio, % | 24 | 21,74 | -2,26 |
2.2 Analysis of the use of labor resources
The completeness of the use of labor resources can be assessed by the number of days and hours worked by one worker for the analyzed period of time, as well as by the degree of use of the working time fund.
Table 7. Fund of working time
The working time fund depends on the number of workers, the number of days worked by one worker on average per year and the average length of the working day:
PDF=CR ∙ D ∙ p
At the analyzed enterprise, the actual PDF is more than the planned one by 48,450 hours, including due to changes in:
1) the number of workers
∆FRVKR=(KR1 - KR2) ∙ D0 ∙ p0=(570 - 500) ∙225∙7.8=122850
2) the number of days worked by one worker
∆FRVD=KR1 ∙ (D1 - D0) ∙ p0=570 ∙ (215 - 225) ∙7.8= - 44460
∆FRVp \u003d KR1 ∙ D1 ∙ (p1 - p0) \u003d 570 ∙ 215 ∙ (7.5 - 7.8) \u003d - 36765
As can be seen from the above data, the company uses the available labor resources insufficiently. On average, one worker worked 215 days instead of 225, as a result of which the whole-day loss of working time per worker increased by 10 days, and for all - 5700, or 44460 hours.
Intra-shift losses of working time are also significant: in one day they amounted to 0.3 hours, and for all the days worked by all workers - 36,765 hours.
The total loss of working time amounted to 81225 hours, or 8.8%.
To identify the causes of all-day and intra-shift losses of working time, we compare the data of the actual and planned balance of working time.
security labor resource productivity
Table 8. Balance of working time
| Index | Plan | Fact | Deviation |
| Calendar number of days, incl. | 365 | 365 | - |
| Holidays and weekends | 101 | 101 | - |
| Nominal working time fund | 264 | 264 | - |
| Absences from work, days, including: | 39 | 56 | 17 |
| Annual holidays | 21 | 24 | 3 |
| Study leave | 1 | 2 | 1 |
| Maternity leave | 3 | 2 | -1 |
| Additional holidays with the permission of the administration | 5 | 7 | 2 |
| Diseases | 9 | 14 | 5 |
| absenteeism | - | 3 | 3 |
| Downtime | - | 4 | 4 |
| Turnout Fund of Working Time | 225 | 215 | -10 |
| Working shift duration, h | 8 | 8 | - |
| Working time budget, h | 1800 | 1720 | -80 |
| Pre-holiday shortened days, h | 20 | 20 | - |
| Breaks in the work of nursing mothers, h | 3 | 5 | 2 |
| Intra-shift downtime, h | 20 | 80 | 60 |
| Useful working time fund, h | 1755 | 1612,5 | -142,5 |
Loss of working time, as described in the first chapter of the work and as can be seen from the data in the table, can be caused by various objective and subjective reasons not provided for by the plan: additional vacations with the permission of the administration, diseases of workers with temporary disability, absenteeism, downtime due to malfunctions of equipment, machines, mechanisms, etc.
In the above example, most of the loss of working time is caused by subjective factors, such as additional vacations with the permission of the administration, absenteeism, downtime, which can be considered unused reserves for increasing the working time fund.
Let's analyze labor productivity next. Data for analysis are presented in the following table:
Table 9. Performance indicators of the enterprise
| Index | Plan | Fact | Deviation |
| Average number of employees, persons | 950 | 1064 | 114 |
| Including workers, people | 500 | 570 | 70 |
| Share of workers in the total number of employees | 0,53 | 0,54 | 0,01 |
| Days worked by one worker for the period | 225 | 215 | -10 |
| Hours worked by all workers, h | 877 500 | 919 125 | 41 625 |
| Average working day, h | 7,8 | 7,5 | -0,3 |
| Volume of production in comparable prices, thousand rubles | 100 000 | 120 500 | 20 500 |
| Average annual output of one employee, thousand rubles | 105,26 | 113,25 | 7,99 |
Production of one worker: Average annual, thousand rubles Average daily, rub. Average hourly, rub. |
The average annual output of one worker can be represented as the product of the following factors:
∆GV=UD ∙ D ∙ p ∙ SV.
Based on the data in the table, we will make a calculation using the method of absolute differences.
From the data in the table it can be seen that the average annual output of one employee increased by 7.99 thousand rubles, or by 1.1%, including due to changes in:
1) the share of workers in the total number of employees of the enterprise
∆GVUD \u003d (UD1 - UD0) ∙D0 ∙p0 ∙CB0 \u003d (0.54-0.53) ∙225 ∙7.8 ∙113.96 \u003d 1.9 thousand rubles.
2) the number of days worked by one worker per year
Rb
3) working hours
∆GVp=UD1 ∙D1 ∙(n1 – n0) ∙CB0=0.54 ∙215∙(7.5-7.8) ∙113.96=-3.9ths. rub.
4) average hourly output of workers
∆DHW=UD1 ∙D1 ∙p1 ∙(CB1 – CB0)=0.54 ∙215 ∙7.5 ∙(131.10-113.96)=14.9 thousand rub.
In a similar way, we analyze the impact on the deviation of the volume of production of marketable products of changes in the average number of industrial and production personnel and the average annual output of a worker:
1) calculation of the impact of a change in the average number of PPP on the deviation of the volume of production:
\u003d (1064-950) ∙ 105.26 \u003d 12 thousand rubles.
2) calculation of the impact of a change in the average annual output of a worker on the deviation in the volume of production:
1064 ∙ (113.25-105.26) \u003d 8.5 thousand rubles.
Table 10. Labor intensity of products
The planned increase in labor productivity (hourly output) due to a decrease in the labor intensity of products:
Table 11. Labor intensity of product types
| Product type | TP, thousand rubles |
person-h/thous. rub. |
Influence of factors on the deviation of TEi, person-h/thous. rub. |
||||||
| Plan | Fact | Plan | Fact | Plan | Conditionally | Fact | TPi | FRVi | |
| BUT | 25000 | 35000 | 355000 | 470000 | 14,2 | 10,1 | 13,4 | -4,1 | 3,3 |
| B | 44000 | 65000 | 270500 | 320120 | 6,1 | 4,2 | 4,9 | -1,9 | 0,7 |
| AT | 31000 | 20500 | 252000 | 129005 | 8,1 | 12,3 | 6,3 | 4,2 | -6 |
| Total | 100000 | 120500 | 877500 | 919125 | 28,4 | 26,6 | 24,6 | -1,8 | -2 |
It follows from the analysis that the actual values of the labor intensity of products for each type do not correspond to the planned ones. Moreover, they are an order of magnitude lower. Thus, the labor intensity of products of type A in fact amounted to 13.4 man-hours / thousand tons. rub., whereas in comparison with the plan it was 14.2; the labor intensity of type B and C was in fact 4.9 man-hours / thousand. rub. and 6.3 man-hours/thous. rubles, respectively (compared to the planned values of 6.1 man-hours/thousand rubles and 8.1 man-hours/thousand rubles). Various factors may have contributed to the reduction in labor intensity. Let's determine the influence of some of them.
The influence of changes in the structure of production and the labor intensity of individual types of products on the deviation of the total labor intensity is determined by the following formula:
1) calculation of the impact of a change in the structure of production on the deviation of the total labor intensity:
2) calculation of the impact of changes in the labor intensity of individual types of products on the deviation of the total labor intensity
∆TETEi=7.6 - 8.8 ≈ 0.044 - 1.2
Discrepancies in calculations due to rounding.
The last in the analysis of the use of labor resources will be an analysis of the wage fund. First, let's make an analytical table:
Table 12. Payroll
Let us study the absolute and relative deviation of the actual value of the wage fund from the planned one.
The absolute deviation of the wage fund is determined by comparing the actually used funds for wages with the planned wage fund:
∆FZPabs=FZPf - FZPpl=21465 - 20500=+965 thousand rubles.
However, it must be borne in mind that the absolute deviation in itself does not characterize the use of the wage bill, since this indicator is determined without taking into account the degree of fulfillment of the production plan.
The relative deviation of the wage fund is calculated as the difference between the actually accrued wages and the planned fund, adjusted for the coefficient of fulfillment of the production plan.
The constant part of wages does not change with an increase or decrease in output:
RUR
Thus, the absolute deviation of the wage fund amounted to +965 thousand rubles, and the relative -19 thousand rubles. Consequently, this enterprise has a relative savings in the use of the wage fund in the amount of 19 thousand rubles.
Now let's calculate the performance indicators for the use of the payroll fund according to the plan and in fact.
1) payroll.
ZOpl \u003d 80000/20500 \u003d 3.9 p.
Zof=86000/21465=4 r.
Thus, in fact, 4 rubles of marketable output gives a ruble of wages, and according to the plan, 3.9 rubles.
2) wage intensity.
ZEpl \u003d 20500 / 80000 \u003d 0.26 p.
Zef \u003d 21465 / 86000 \u003d 0.25 p.
According to the plan 0.26 p. wages fall on the ruble of marketable products, in fact 0.25 p.
In the first indicator, there is an increase in the numerical value, while in the second there is a decrease. In both cases, the deviation is 0.1 p.
2.3 Identification of reserves for the effective use of labor resources
The choice of ways to improve the efficiency of labor potential depends on the strategic goal that the enterprise is solving. Motivational or organizational factors for increasing labor efficiency can be put forward in the first place.
Based on the results of the economic analysis of the enterprise, we can propose the following set of measures to optimize the production process.
First, a set of efforts aimed at reducing the duration of equipment downtime. Renewal of the equipment fleet where there is a shortage or deterioration. Improvement of qualification and optimization of work of repairmen in order to improve the quality of equipment repair. The introduction of a material interest in reducing the duration of equipment downtime for all persons on whom it depends.
Secondly, a change in the situation characterized by an increase in the number of actually worked shifts among industrial and production personnel, namely, the purchase of more productive equipment, the introduction of more modern time-saving technologies in order to increase labor productivity, if it is not expected that the enterprise will reduce production volume.
Thirdly, it is necessary to consolidate the emerging trend towards stabilization of the personnel of the enterprise. To do this, it is necessary to carry out a number of measures in the social sphere, to improve the organization of labor (raising the qualifications of personnel, the cultural and technical level of workers, strengthening labor discipline and improving the wage system, the personal material interest of all workers, ensuring average labor intensity).
In general, the provision of an enterprise with labor resources and its indicators make it possible to release personnel in certain areas of the production cycle as a result of an additional need for personnel of a given professional and qualification level.
When analyzing the use of the working time fund, it is important to establish which reasons that caused the loss of working time depend on the personnel (absenteeism, equipment downtime due to the fault of workers, etc.) and which do not (maternity leave, study leave, etc.) etc.). Losses of working time for reasons that depend on the personnel, until they are completely eliminated, serve as a reserve that does not require capital investments, but allows you to quickly get a return. Thus, it is necessary to establish strict control over the formation and use of the working time fund.
The main goal of labor productivity analysis is to identify reserves for labor productivity growth with their subsequent use, as well as to develop measures to increase labor productivity and their effective use.
The analysis of the wage fund is aimed at developing and justifying measures to improve the organization of wages, it allows you to evaluate the reserves for reducing unit costs for output.
So, based on the data obtained in the course of the analysis of the enterprise's availability of labor resources, analysis of the use of working time, labor productivity, labor intensity of products and the wage fund, we will identify reserves for a more complete and efficient use of labor resources at the enterprise.
To begin with, let's determine the reserve for increasing output by increasing jobs:
Thus, due to the creation of 15 new jobs with an average annual output of a worker equal to 211.4 thousand rubles, the output of marketable products will increase by 3171 thousand rubles.
We calculate the reserve for increasing the volume of production, based on the data on the use of working time:
As you can see, the enterprise needs to eliminate day-to-day and intra-shift losses of working time, to make better use of the available labor resources, otherwise this leads to a decrease in output. However, one should take into account what causes these losses, because they could also depend on equipment downtime due to breakdowns and accidents.
At the analyzed enterprise, the possible average hourly output of a worker is less than the actual one, which means that the calculation of the reserve for increasing the average hourly output of a worker is impossible. In other words, it doesn't exist.
Also, the analyzed enterprise does not have a reserve for reducing the labor intensity of products, since the possible labor intensity of products is higher than the actual one.
Calculate the rate of savings or overspending of the payroll:
.
; 
From the calculations E<0, значит, на предприятии имеет место экономия заработной платы.
CONCLUSION
The goals and objectives set for this study are reflected in the content of the work.
The author gave a description and procedure for the analysis of the labor resources of the enterprise. It was found that it is advisable to analyze labor resources in several areas, the most important of which are: analysis of the availability of labor resources for an enterprise, analysis of the use of working time, analysis of labor productivity, analysis of labor intensity and analysis of wages, as well as identification of reserves for the effective use of labor resources.
Carrying out such an analysis at the enterprise is based on the following information base: labor plan, statistical reporting “Labor Report”, data from the time sheet and personnel department.
The main objectives of the analysis of the availability of labor resources is to study the availability of the enterprise and its structural divisions with personnel in terms of quantitative and qualitative parameters; assessment of the extensiveness, intensity and efficiency of the use of personnel in the enterprise, as well as the identification of reserves for a more complete and efficient use of the personnel of the enterprise.
An analysis of the use of working time establishes the actual and possible losses of the working time fund, and also reveals the reasons that led to these losses.
In the process of analyzing labor productivity, it is necessary to establish the degree of fulfillment of the plan and the dynamics of growth, the reasons for changing the level of labor productivity.
In the course of the analysis of the labor intensity of products, they study the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its change and the impact on the level of labor productivity. If possible, compare the specific labor intensity of products for other enterprises in the industry.
Analysis of the payroll considers this fund as the result of the influence of factors that determine the procedure for calculating the remuneration of each category of personnel.
The final and perhaps the most important step in the analysis of the enterprise's labor resources is to identify reserves for a more complete and efficient use of these resources.
The analysis of labor resources is very important at the present time, because from the point of view of an entrepreneur, the most significant issues are the availability and efficient use of labor resources.
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Introduction ……………………………………………………………………….… 3
Stages of formation of labor resources ………...…………………….…. four
Tasks, goals, sources of information ………………………………………… 6
Analysis of labor resources ………………………………………………….. 9
Analysis of the provision of the enterprise with labor resources ....... 9
The movement of the labor force …………………………………………. 12
Analysis of the use of working time ……………………… 14
Analysis of labor productivity ……………………………… 16
Analysis of the formation of the wage fund ………………. 19
Characteristics of the enterprise Korand LLC …………………………… 21
Labor productivity analysis for 2005 ………………… 22
Analysis of the dynamics of labor productivity for 2005-2006. ..24
Analysis of the impact of labor productivity on turnover ... 26
Analysis of the impact of turnover and headcount on labor productivity in 2005 …………………………. 27
Calculation of the influence of factors by the method of absolute differences on the amount of the payroll fund (payroll) ………………………………………….28
Conclusion …………………………………………………………………...… 30
Literature ……………………………………………………………………... 32
Introduction
There is no organization without people, since it is the personnel working in the enterprise that represents the main value that it can possess.
Specific responsibility for the overall management of human resources in large organizations is usually assigned to professionally trained employees of human resources departments. In order for them to actively contribute to the goals of the organization, they need not only knowledge and competence in their particular field, but also awareness of the needs of lower-level managers. At the same time, if lower-level managers do not understand the specifics of human resources management, its mechanism, opportunities and shortcomings, then they cannot fully use the services of HR specialists. Therefore, it is important that all leaders know and understand the ways and methods of managing people.
Therefore, the main task of analyzing the use of labor in an enterprise is to identify all factors that impede the growth of labor productivity, leading to loss of working time and reducing staff wages.
This course work reveals the concept of labor resources. Analysis of labor resources is one of the main sections of the analysis of the enterprise. Sufficient provision of enterprises with labor resources, a high level of labor productivity are of great importance for increasing production volumes.
In our work, we will analyze labor resources in the following areas:
assessment of the security of the enterprise with labor resources and the movement of labor;
assessment of the effectiveness of the use of working time;
study of ore productivity;
study of payroll costs.
The labor resources at the enterprise are an object of constant concern on the part of the enterprise management. Especially the role of labor resources increased during the period of market relations, and the investment nature of production, its high science intensity changed the requirements for the employee - increased the importance of a creative attitude to work.
Now the main task of the head of the enterprise is a well-chosen work team, which is a team of like-minded people and partners who are able to understand, realize and implement the plans of the enterprise management. Only it is the key to the success of entrepreneurial activity, the expression and prosperity of the enterprise.
1. Stages of formation labor resources
In setting its organization's objectives, management must determine the resources needed to achieve them. The need for money, equipment and materials is quite obvious. Few leaders miss these moments when planning. But workforce planning is very often done inappropriately or is not given due attention.
Workforce planning includes three steps:
an assessment of available resources is made (at this stage, management determines how many people are employed to perform a particular operation, while evaluating quality);
an assessment of future needs is made (the number of personnel is predicted for the implementation of short-term and long-term goals);
a program is being developed to meet future opportunities (a program is being developed that takes into account changes in the external environment and includes specific measures to attract labor resources).
Then recruitment begins, which consists in creating the necessary reserve of candidates for all positions and specialties, from which the organization selects the most suitable employees for it. This work is carried out in all categories, among which it is currently customary to single out the following: workers, employees, specialists and managers. This takes into account factors such as retirement, turnover, layoffs due to the expiration of the contract of employment, expansion of the scope of the organization. Recruitment usually comes from external (ads in newspapers and professional magazines, employment agencies and management firms, sending contracted people to special courses at colleges) and internal sources (promotion of their employees, which is much cheaper, increases interest, improves morale and strengthens the attachment of employees to the firm).
Next, the selection of personnel from the reserve created during recruitment begins. The person who is best qualified for the job in the position should be selected. An objective decision in the choice may be based on the candidate's education, level of his professional skills, previous work experience, personal qualities.
Human labor must be paid. Therefore, the type and amount of rewards offered by an organization are important in assessing the quality of working life. Salary is a reward to employees for the work performed and is aimed at motivating them to achieve the desired level of performance. Therefore, the development of the wage structure is an important link in the formation of labor resources. The responsibility for developing the salary structure lies with the Human Resources Department. The structure of wages in an organization is determined by analyzing the survey of wage levels, labor market conditions, and the productivity and profitability of the organization. Developing an executive compensation structure is more complex, as it often includes benefits, profit-sharing schemes and stocks in addition to the salary itself.
In addition to wages, the organization provides its employees with various additional benefits, however, these additional payments constitute a significant part of the remuneration package paid by the organization.
II. Tasks, goals, sources of information
Main goals analysis of the use of labor resources include: determining the number and composition of employees at the enterprise, analyzing the structure of personnel, analyzing the movement of labor, assessing the use of working time, establishing the facts and reasons for its unproductive use, measuring and studying the dynamics of labor productivity, its factor analysis, determining the influence of technical and economic factors on labor productivity, the identification of reserves for its further increase and more efficient use of labor resources. An important aspect of the analysis is the determination of the impact of changes in the number of employees and their labor productivity on the economic result. The final stage of the analysis is the development of proposals for mobilizing the identified reserves.
The purpose of the analysis is to reveal the reserves for increasing the efficiency of production at the expense of labor productivity, more rational use of the number of workers and their working time.
The main sources of information used in the analysis of labor resources are:
data from annual and quarterly reporting forms;
materials of timing and photographs of the working day;
timesheet data;
information on measures aimed at the efficient use of working time, reducing the labor intensity of products and increasing labor productivity;
form No. P-4 “Information on the number, wages and movement of employees;
business plan data;
one-time accounting of employees by professions and qualifications;
materials of special sociological studies, productive meetings, etc.
The starting point for the analysis of labor resources is to determine the number and composition of employees at the enterprise. The total number of employees - the most complete of the concepts used. In this case, employees of all categories associated with the employer by an employment contract (except for individual entrepreneurs), even if its validity is suspended, including temporary and part-time workers, are taken into account.
If the change in the number of employees for the reporting period is small, and the number of part-time workers is insignificant, then you can be satisfied with the approximate formula of half the sum of the values \u200b\u200bof the numbers at the beginning and end of the reporting period. Then the average composition (L joint venture ) employees of the enterprise in this reporting period: , where L Н - number of members at the beginning of the reporting period; L K - number of employees at the end of the reporting period.
If the change in the number of employees during the reporting period was significant (for example, additional workers were hired to perform seasonal work) and there were also part-time workers, then a more accurate value of the number of employees can be obtained using the chronological average calculation formula. When measuring the number of employees for unequal periods of time, it is necessary to use the formula for calculating the chronological weighted average.
The list of employees includes employees entered in the personnel registration books. This means that their work books have been handed over to the personnel department of the enterprise, and in the order of appointment it is indicated that we are talking about a full-time position, full rate, etc. The payroll does not include part-time workers, temporary workers, as well as those who are on unpaid long leave, are doing military service, etc. When calculating the average number of employees, the number of people on the lists on weekends and holidays is taken equal to the data for the previous working day, and accounting for changes in headcount is carried out on the basis of orders (instructions) on the hiring or dismissal of employees, which must necessarily indicate the date of hiring (“from such and such a date”) or the date of release from work (dismissal) with a mandatory indication of the reason (link to the relevant article and paragraph of the labor code). The number of employees is equal to the average payroll, minus all those absent for the accounting period for any reason (including paid vacations, training, participation in a strike, etc.).
The labor force refers to the population of working age. For men, it is 44 years old (from 16 to 59 years old inclusive), and for women it is 39 years old (from 16 to 54 years old inclusive). The labor force includes both employed and unemployed able-bodied population in the economy. The number of labor resources covers two categories of persons. The first is the able-bodied working-age population (determined by subtracting non-working disabled people of groups I and II, as well as non-working persons who received a pension on preferential terms, from the working-age population). The second is the working population outside the working age (the number of working adolescents (under 16 years old) and working pensioners). resources enterprises (3)Abstract >> Economics
... labor resources and their tasks analysis Labor resources on the enterprise is an object of constant concern from the management enterprise. Role labor resources ... Analysis labor productivity Efficiency use labor resources on the enterprise ...
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Coursework >> Economics... enterprises labor resources 1.2 Content analysis use labor resources 1.3 Identification of reserves for effective use labor resources 2. Practice analysis labor resources on the enterprise 2.1 Analysis security enterprises labor ...
Analysis labor resources enterprises (6)
Coursework >> Economics... analysis labor resources on the enterprise 6 1.1 Tasks and main directions analysis labor resources 6 1.2 Analysis security enterprises labor resources 7 1.3 Analysis use of working time 9 1.4 Analysis labor intensity of products 11 1.5 Analysis ...
Analysis labor resources enterprises on the example of OJSC South Ural Cryolite Plant
Coursework >> EconomicsThe aim of this work is a comprehensive analysis labor resources on the enterprise and development of proposals for the improvement ... of the board. 2.5 Analysis payroll Analysis use labor resources on the enterprise, performance level...
The rational use of the enterprise's personnel is an indispensable condition that ensures the continuity of the production process and the successful implementation of production plans. For the purposes of analysis, all personnel should be divided into industrial and non-industrial personnel. To industrial and production personnel (IFR) include persons engaged in labor operations related to the main activity of the enterprise, and non-industrial personnel include workers cultural institutions, Catering, medicine, etc., owned by the enterprise.
Employees RFP divided into workers and employees. As part of the employees, managers, specialists and other employees (clerical accounting, etc. personnel) are singled out. Workers are divided into main and auxiliary. In the analysis of the labor resources of an enterprise, one can distinguish three directions:
1. Analysis of the use of labor.
1.1. Analysis of the security of the enterprise with labor resources.
1.2. Analysis of personnel qualification level.
1.3. Analysis of the forms, dynamics and reasons for the movement of personnel.
1.4. Analysis of the use of working time.
2. Analysis of labor productivity.
2.1. Analysis of the implementation of the plan for the growth of labor productivity and determination of the increase in production due to this factor.
2.2. Factor analysis labor productivity.
2.3. Reserves for labor productivity growth.
3. Analysis of wages.
3.1. Analysis of the composition and dynamics of the wage fund.
3.2. Factor analysis of the payroll.
3.3. Analysis of the effectiveness of the use of the wage fund.
Sources of information for analysis:
Labor plan, f No. 1-T “Report on labor”, f No. 5-3 “Report on the costs of production and sale of products (works, services) of an enterprise (organization), statistical reporting of the personnel department on the movement of workers, etc.”
5.1. Analysis of labor use
In the course of the analysis of the availability of labor resources, the actual number of personnel is compared with the previous period and the planned number of the reporting period for all classification groups. In the process of analysis, the ratio between groups and the trends in this ratio are studied.
The influence of a change in the proportion of the main workers in their total number on the output of one worker is determined by the formula
where UD 1 , UD 0- the share of the main workers in their total number according to the plan (base period) and report; SW 0- the average annual output of one worker according to the plan.
The reduction of auxiliary workers can be achieved by concentrating and specializing auxiliary work: adjusting and repairing equipment, raising the level of mechanization and improving the labor of these workers.
Number of workers Ch r determined based on the norm of labor intensity of work of the planned period (T), effective (real) annual fund of working time (T eff) and the planned coefficient of compliance with the norms Tonn according to the formula
.
The number of workers employed in instrumental, aggregate work, where the actions of workers are mainly in the management of mechanized or automated processes, is determined by jobs and service standards:
,
where n i
- the number of units per i-th operation;
HPi- the number of workers required to service the i-th workplace;
kWi- the load factor of workers at the i-th operation in case of coincidence of professions;
i
- name of operations.
The number of employees is determined based on organizational structure enterprises and the rational number necessary to ensure management functions.
The number of non-industrial personnel is determined according to standard industry standards, according to service standards.
Analysis of professional and qualification level workers is produced by comparing the available number of specialties and categories with the number necessary for the performance of each type of work in sections, teams and the enterprise as a whole. This reveals a surplus or shortage of workers in each profession.
To assess the compliance of the qualifications of workers with the complexity of the work performed by the site, workshop, enterprise, the average tariff categories of work and workers are compared, which can be determined by the weighted average arithmetic formula:
;
,
where T p- tariff category,
Hp– total number (number) of workers,
Hpi
- the number of workers of the i-th category,
VRi- the amount of work of the i-th type,
V
- the total amount of work.
If the actual average wage category of workers is lower than the planned one, below the average wage category of work, then this may lead to a decrease in the quality of products and, therefore, it is necessary to provide for staff training. If the average category of workers is higher than the average wage category of work, then the workers must be paid extra for using them in less skilled jobs.
In the course of the analysis of the qualifications of managerial personnel, they check the correspondence of the level of education of each employee to the position held, study issues related to the selection of personnel, their training and advanced training.
The qualification level of workers depends largely on age, length of service, education, etc. Therefore, in the process of analysis, changes in the composition of workers by age, length of service, and education are studied.
A crucial stage in the analysis of the use of an enterprise by personnel is the study labor movement. The analysis is carried out in dynamics over a number of years based on the following coefficients. (Table 14)
In the course of the analysis, the reasons for the departure of workers for violation of labor discipline are subjected to careful study, since this is often associated with unresolved social problems.
However, output depends not so much on the number of workers, but on the amount of labor expended on production, determined by the amount of working time. That's why analysis of the use of working time is an important part of the analytical work in the enterprise.
Table 14
Labor movement indicators
|
Name of indicator |
Formula for calculating the indicator |
economic sense |
|
Intake turnover ratio (K n) Retirement turnover ratio (K in) Staff turnover rate (K t) Frame Persistence Ratio (K post) |
|
Characterizes the share of hired workers for the period It characterizes the share of employees who left during the period Characterizes the level of dismissal of employees for negative reasons Characterizes the level of employees at this enterprise constantly in the analyzed period (year, quarter) |
Analysis of the use of working time is carried out on the basis of the balance of working time. The main components of the balance are presented in Table 15.
Table 15
The main indicators of the balance of working time per worker
|
Time fund indicator |
Calculation formula |
Notes |
|
|
Calendar Rated (mode) Useful Fund of Working Time |
T nom \u003d T to -t output T jav \u003d T nom -t imp T p \u003d T yav. t-t ch |
t out - the time of the weekend and public holidays t no-show - days of no-show: vacation, sickness, by decision of the administration, absenteeism, etc. t is the nominal working time, t vp - time of intra-shift downtime and breaks in work, reduced and preferential hours |
The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole.
The working time fund (FW) depends on the number of workers (P p), the number of working days worked per working day on average per year (D), the average length of the working day (t):
|
|
If, in fact, one worker worked fewer days and hours than was provided for by the plan, then it is possible to determine the over-plan losses of working time: all-day (D sweat) and intra-shift (t sweat):
In the course of the analysis, it is necessary to identify the reasons for the formation of excess losses of working time. Among them may be: additional leave with the permission of the administration, absenteeism from work due to illness, absenteeism, downtime due to equipment malfunction, lack of work, raw materials, materials, fuel, energy, etc. Each type of loss should be assessed in detail, especially one that depends on the enterprise. Reducing the loss of working time for reasons that depend on the labor collective is a reserve for increasing production, which does not require additional capital investments and allows you to quickly get a return.
Having studied the loss of working time, unproductive labor costs are identified, which are the sum of the costs of working time as a result of the manufacture of rejected products and the correction of defects, as well as in connection with deviations from the technological process (additional costs of working time). To determine unproductive losses of working time, data on losses from marriage are used (magazine-order No. 10). Based on these data, an analytical table 16 is compiled.
Table 16
Initial data for the calculation of unproductive costs of working time
To calculate the unproductive costs of working time associated with the manufacture and correction of marriage, determine:
The share of wages of production workers in the production cost of commercial products:
;
The amount of wages in the cost of the final marriage:
;
The share of wages of production workers in the production cost of marketable products minus material costs:
;
wages of workers for the correction of marriage:
;
wages of workers in the final marriage and in the costs of its correction:
;
The average hourly wage of workers
working time spent on the manufacture of marriage and its correction:
Reducing the loss of working time is one of the reserves for increasing output. To calculate it, it is necessary to multiply the loss of working time (T sweat) due to the fault of the enterprise by the planned average hourly output (SV pl):
.
Losses of working time do not always lead to a decrease in the volume of production, since they can be compensated by an increase in the intensity of work of workers. Therefore, when analyzing the use of labor resources, great importance is attached to the study of labor productivity indicators.
5.2. Labor productivity analysis
To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.
General indicators: average annual, average daily and average hourly output per worker, average annual output per worker in value terms.
Particular indicators: the labor intensity of products of a certain type in physical terms for 1 man-day or man-hour.
Auxiliary indicators: the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.
The most general indicator of labor productivity is the average annual production of products by one worker (HW):
where TP is the volume of marketable products in value terms;
H is the number of employees.
Factors affecting annual output are presented in Fig.6.
Hence, the factor model for the indicator of average annual output will have the following form:
where PDF i is the fund of working time for the manufacture of the i-th type of product,
VVP i - the number of products of the same name in physical terms.
This indicator is the inverse of the average hourly output.
Reducing the labor intensity of products is the most important factor in increasing labor productivity. The growth of labor productivity occurs primarily due to a decrease in the labor intensity of products. It is possible to achieve a reduction in labor intensity through the implementation of measures NTP, mechanization and automation of production and labor, as well as an increase in cooperative deliveries, a revision of production standards, etc.
Rice. 6. The relationship of factors that determine the average annual output of an employee of an enterprise
In the process of analysis, they study the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its change and the impact on the level of labor productivity. If possible, you should compare the specific labor intensity of products for other enterprises in the industry, which will identify best practices and develop measures for its implementation in the analyzed enterprise.
The analysis showed that the planned task to reduce the labor intensity of products in general for the enterprise was significantly overfulfilled. The planned task to reduce the labor intensity of products compared to last year was 95.3%, then the change was 95.3% -100% = -4.7%. The actual decrease in labor intensity compared to the level of the previous year is 90.97% or 90.97% -100% = -9.03%.
Example.
Table 17
Evaluation of the dynamics and implementation of the plan in terms of the level of labor intensity of products
The planned increase in labor productivity (hourly output) due to a decrease in the labor intensity of products:
.
Actual growth in labor productivity due to a decrease in labor intensity compared to the level of the previous year:
.
The plan to reduce labor intensity was overfulfilled by 4.33% (95.3% -90.97%), as a result of which the average hourly output increased by 5.01% (9.92% -4.91%).
Knowing how the average hourly output has changed, it is possible to determine the change in the labor intensity of products:
;
;
.
Conclusion. There is an inverse relationship between the labor intensity of production and the level of labor productivity. Therefore, the total specific labor intensity of production depends on the same factors as the average hourly output of workers.
In the process of subsequent analysis, indicators of specific labor intensity by type of product are studied. A change in the average level of specific labor intensity can occur due to a change in its level for individual types of products (TE i) and the structure of production (LE i). With an increase in the specific gravity of more labor-intensive products, its average level increases and vice versa:
|
|
The influence of these factors on the average level of labor intensity can be determined by the chain substitution method through the weighted average values:
;
;
.
The change in the level of labor intensity is not always estimated unambiguously. Labor intensity can increase with a significant proportion of newly developed products or an improvement in their quality. In order to improve the quality, reliability and competitiveness of products, additional costs of funds and labor are required. However, the gain from the increase in sales volume, higher prices, as a rule, covers the loss from the increase in the labor intensity of products. Therefore, the relationship between the complexity of products and their quality, cost, sales and profits should be the focus of analysts.
In conclusion, the analysis determines the reserves for reducing the specific labor intensity of products for individual products and for the enterprise as a whole:
,
where T f - the actual cost of working time for the production of products, T n - the cost of working time associated with a decrease in labor intensity, T d - additional costs of working time associated with the implementation of measures to reduce labor intensity. VP f - the actual volume of gross output; VP n - the volume of gross output obtained in connection with a decrease in labor intensity.
5.3. Payroll Analysis
The analysis of the use of the wage fund begins with the calculation of the absolute and relative deviation of its actual value from the planned one.
The absolute deviation is determined by comparing the actually used funds for wages (FZP f) with the planned wage fund (FZP pl) for the whole enterprise, production unit and categories of employees:
However, the absolute deviation is calculated without taking into account the degree of fulfillment of the production plan. The calculation of the relative deviation of the wage fund will help to take this factor into account.
To do this, the variable part of the wage fund (FZP lane) is adjusted by the coefficient of implementation of the production plan (K pp). The variable part of the wage fund includes the wages of workers at piece rates, bonuses to workers and management personnel for production results, the amount of vacation pay corresponding to the share of the variable salary, other payments related to the wage fund and which change in proportion to the volume of production.
The constant part of wages (FZP post) does not change with an increase or decrease in the volume of production - this is the salary of workers at tariff rates, the salary of employees at salaries, all types of additional payments, the remuneration of workers in non-industrial industries and the corresponding amount of vacation pay. Relative deviation of the payroll:
In the process of subsequent analysis, the factors that caused the absolute and relative deviations in the payroll are determined.
The factor model of the variable part of the wage fund is shown in Figure 7.
Fig.7. Scheme of the factor system of the variable wage fund
According to this scheme, the model will have the following form.
Similarly, one can present a factorial model for the payroll of employees.
During the analysis, it is also necessary establish the effectiveness of the use of the fund wages.
For expanded reproduction to obtain the necessary profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of its payment. If this principle is not observed, then there is an overspending of the salary fund, an increase in the cost of production and, accordingly, a decrease in the amount of profit.
The change in the average earnings of employees for the period is characterized by its index (J RF):
The change in the average annual output is determined similarly based on the labor productivity index (J pt):
The growth rate of labor productivity must outstrip the growth rate of average wages. To do this, the lead coefficient K op is calculated and analyzed in dynamics:
Then they calculate the amount of savings (overspending) (Uh) wage fund due to the change in the ratio between the growth rate of labor productivity and its payment:
.
In conditions of high inflation, when analyzing the average wage growth index, it is necessary to adjust the basic indicator of the average wage (SZ 0) for the index of price growth for consumer goods and services (J y)
,
where SZ 1 - average salary in the reporting period.
Questions for self-control
1. In what main areas is the analysis of the labor resources of the enterprise carried out?
2. In what sequence and on the basis of what indicators is the analysis of the provision of labor resources carried out?
3. In what sequence and on the basis of what indicators is the analysis of the use of working time carried out?
4. What factors influence the change in the working time fund?
5. What indicators characterize labor productivity?
6. What factors influence the level of labor productivity?
7. In what sequence is the analysis of labor costs carried out?
8. Describe deterministic factor payroll systems.
9. List the techniques and methods used in the analysis of the use of labor resources.
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