Introduction ……………………………………………………………………….… 3
Stages of formation labor resources ………...…………………….…. 4
Tasks, goals, sources of information ………………………………………… 6
Analysis of labor resources ………………………………………………….. 9
Analysis of the provision of the enterprise with labor resources ....... 9
Traffic work force …………………………………………. 12
Analysis of the use of working time ……………………… 14
Analysis of labor productivity ……………………………… 16
Fund formation analysis wages ………………. 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 the workforce in large organizations usually assigned to professionally trained employees of human resources departments. In order for them to actively contribute to the goals of the organization, they need not only knowledge and competence in their particular field, but also awareness of the needs of lower-level managers. At the same time, if lower-level managers do not understand the specifics of human resource management, its mechanism, opportunities and shortcomings, then they cannot fully use the services of HR specialists. Therefore, it is important that all leaders know and understand the ways and methods of managing people.
Therefore, the main task of analyzing the use of labor in an enterprise is to identify all the factors that impede the growth of labor productivity, leading to loss of working time and reducing staff wages.
This course work reveals the concept of labor resources. Analysis of labor resources is one of the main sections of the analysis of the enterprise. Sufficient provision of enterprises with labor resources, high level 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 impact of technical and economic factors on labor productivity, identifying reserves for its further increase and more effective use 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 average payroll (L joint venture ) employees of the enterprise in this reporting period: , where L Н - number of members at the beginning of the reporting period; L K - number of employees at the end of the reporting period.
If the change in the number of employees during the reporting period was significant (for example, additional workers were hired to perform seasonal work) and there were also part-time workers, then a more accurate value of the number of employees can be obtained using the chronological average calculation formula. When measuring the number of employees for unequal periods of time, it is necessary to use the formula for calculating the chronological weighted average.
The list of employees includes employees entered in the personnel registration books. This means that their work books have been handed over to the personnel department of the enterprise, and in the order of appointment it is indicated that we are talking about a full-time position, full rate, etc. The payroll does not include part-time workers, temporary workers, as well as those who are on unpaid long leave, undergo military service, etc. When calculating the average number of employees, the number of people on the lists on weekends and holidays is taken equal to the data for the previous working day, and accounting for changes in headcount is carried out on the basis of orders (instructions) on the hiring or dismissal of employees, which must indicate the date of hiring (“from such and such a date”) or the date of release from work (dismissal) with a mandatory indication of the reason (link to the relevant article and paragraph of the labor code). The number of employees is equal to the average payroll, minus all those absent for the accounting period for any reason (including paid vacations, training, participation in a strike, etc.).
The labor force refers to the population of working age. For men, it is 44 years old (from 16 to 59 years old inclusive), and for women it is 39 years old (from 16 to 54 years old inclusive). The labor force includes both employed and unemployed able-bodied population in the economy. The number of labor resources covers two categories of persons. The first is the able-bodied working-age population (determined by subtracting non-working disabled people of groups I and II, as well as non-working persons who received a pension on preferential terms, from the working-age population). The second is the working population outside the working age (the number of working adolescents (under 16 years old) and working pensioners). resources enterprises (3)Abstract >> Economics
... 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 ...
Analysis labor resources enterprises (5)
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 labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient security of the enterprise with the necessary labor resources, their rational use, high levels of labor productivity are of great importance to increase production volumes and improve production efficiency. In particular, the volume and timely execution of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of others depend on the availability of the enterprise with labor resources and the efficiency of their use. economic indicators.
Workforce as economic category includes the working-age population as employed in social production, and not busy. The limits of working age are established by the current legislation, taking into account the physiological factors (capabilities) of a person. In particular, in Russia, the working age for men is considered to be 16-60 years old, for women - 16-55 years old.
The essence of labor resources lies in the fact that they express the social relations that develop regarding their formation, distribution and use in social production.
To study the composition of the labor resources of an enterprise, they must be classified according to certain criteria.
Classification sign
Classification group
By the nature of participation in production activities
Industrial and production personnel (personnel of the main activity)
Personnel of non-industrial divisions that are on the balance sheet of the enterprise (personnel of non-core activities, for example, sanatoriums, dispensaries, canteens, kindergartens, etc.)
1. Workers, of them:
workers of the main production (basic workers);
auxiliary production workers (auxiliary workers)
2. Employees, of which:
leaders;
specialists;
other employees.
3. Junior service staff
To describe labor resources at the enterprise level, the concepts of “enterprise labor resources”, “enterprise personnel” and “human resources” are distinguished.
The labor resources of the enterprise are represented by employees who have undergone special training, have experience and skills in work and are employed at the enterprise.
The personnel of the enterprise (personnel, labor collective) - a set of employees included in the payroll of the enterprise.
Personnel potential - the ability of personnel to solve the current and future tasks facing them. It is determined by the number of personnel, their educational level, personal qualities, vocational qualification, gender and age structure, characteristics of labor and creative activity.
Depending on the nature of participation in production activities, two groups are distinguished in the composition of the personnel of the enterprise: industrial and production personnel engaged in production and its maintenance, and personnel of non-industrial divisions that are on the balance sheet of the enterprise.
By the nature of the functions performed, industrial production personnel (PPP) are divided into workers and employees.
The largest and main category production staff- these are working enterprises (firms) - persons (workers) directly involved in the creation material assets or work on the provision of industrial services and the movement of goods.
Depending on the nature of participation in manufacturing process, the group "workers", in turn, is divided into main and auxiliary workers. The main workers include workers who directly create the commodity (gross) products of the enterprise and are engaged in the implementation of technological processes, i.e. a change in the shape, size, position, state, structure, physical, chemical and other properties of the objects of labor.
Ancillary workers include workers busy with service equipment and jobs in production shops, as well as all workers of auxiliary shops and farms.
Auxiliary workers can be divided into functional groups: transport and loading, control, repair, tool, economic, warehouse, etc.
Employees - employees involved in the preparation and execution of documents, accounting and control, economic services (agents, cashiers, clerks, secretaries, statisticians, etc.).
Employees, in turn, are divided into managers, specialists and other employees.
Managers - employees holding positions of heads of organizations and their structural divisions, they are endowed with decision-making rights and are responsible for their consequences (directors, foremen, chief specialists, etc.).
Specialists - employees with higher and secondary specialized education, possessing fundamental scientific knowledge, as well as special knowledge and skills sufficient to carry out professional activity. These include engineers, economists, accountants, sociologists, legal advisers, raters, technicians, etc.
Other employees (technical performers) - employees involved in the preparation and execution of documents, economic services (clerks, secretaries-typists, timekeepers, draftsmen, copyists, archivists, agents, etc.).
Junior service personnel (MOP) - persons holding positions for the care of office premises (janitors, cleaners, etc.), as well as for servicing workers and employees (couriers, messengers).
The ratio of employees by categories characterizes the structure of the labor resources of the enterprise. The structure of personnel can also be determined by such characteristics as age, gender, level of education, work experience, qualifications, degree of compliance with standards, etc. In general, the composition of the enterprise's personnel varies by profession, specialty and skill level.
Profession - gender labor activity, requiring certain knowledge and skills acquired through training and practical experience.
Specialty - a type of activity within a particular profession, which has specific features and requires additional special knowledge and skills from employees, for example, an economist in financial work, economist for accounting and analysis economic activity, labor economist, sales economist, logistics economist within the profession of economist or fitter; fitter, fitter, plumber working profession locksmith.
Qualification - the level of general and special training of an employee, confirmed by the types of documents established by law (certificate, diploma, certificate, etc.).
Understaffing is often bad influence on the dynamics of the volume and quality of products. Even the understaffing of non-industrial personnel indirectly affects the course of production. For example, understaffing of staff in kindergartens, nurseries, medical units, etc. Thus, labor or human resources are the basis of economic development. Their role in modern conditions increases, because in market conditions it is necessary to rely on a person and his potential. Undoubtedly, economic reconstruction has affected this category of the population and the labor market as a whole.
Comparison of the categories "labor resources" and "economically active population" shows that they do not match. According to the State Statistics Committee of Russia, the number of people employed in the economy on an annual average increased from 65.3 million people in 2008 to 69.2 million people in 2009.
Consider the indicators used in the analysis process:
1) to characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed:
Personnel turnover rates are not planned, therefore their analysis is carried out by comparing the indicators of the reporting year with those of the previous year. Worker turnover plays big role in the activities of the enterprise. Permanent personnel who have been working at the enterprise for a long time improve their qualifications, master related professions, quickly navigate in any atypical environment, create a certain business atmosphere in the team, actively influencing labor productivity. The coefficients of permanence and stability of personnel reflect the level of remuneration and satisfaction of employees with working conditions, labor and social benefits.
- 2) indicators are used to measure working time:
- - man-day worked,
- - worked man-hour.
when analyzing labor productivity, a system of generalizing, partial and auxiliary indicators is used:
- - generalizing indicators include the average annual, average daily and average hourly output per worker in value terms.
- - private indicators are the time spent on the production of a unit of a product of a certain type in physical terms for one man-day or man-hour.
- - auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.
The above system of indicators is used to analyze labor resources, with regard to remuneration, it is appropriate to consider the following concepts:
Payroll analysis. The analysis begins with determining the amount of excess (decrease) in the cost of wages for the personnel of the enterprise engaged in the main activity, included in the cost of services sold compared to their normalized value. At the same time, the normalized amount of labor costs is calculated in accordance with the Law on Taxes on Enterprises, Associations and Organizations, which provides for an increase or decrease in taxable profit by the amount of excess or decrease in labor costs compared to their normalized value. The normalized value of labor costs is determined based on the costs for these purposes in the previous year, taking into account the growth in the volume of sales of services and the growth rate of labor costs established by the government.
Labor costs are analyzed not only for the enterprise as a whole, but also for individual workshops. At the same time, subdivisions that have allowed the excess of the normalized value of these expenses are singled out, the causes are studied, and effective solutions are developed to prevent them.
Since the object of taxation is the amount of excess funds allocated for consumption (labor costs included in the cost of services, various payments from profits, income from shares and other funds spent on consumption), compared with the non-taxable amount of these funds, determined by in the manner prescribed by law. Under these conditions, the object of analysis of the use of the wage fund is also the determination of the compliance of the amount of funds allocated for consumption with the non-taxable amount of these funds, the identification of the reasons that caused the excess of this amount, the development of recommendations for improving systems and forms of remuneration. For analysis, they use the data of calculations for a tax that regulates the spending of funds allocated for consumption.
Unlike the personnel engaged in the production of services and products, the wage fund of employees serving the enterprise does not depend on the volume of sales of services and products, therefore, in the course of the analysis, its dependence on changes in the number of employees is established. official salaries, an effective working time fund. Based on the results of the analysis, measures are developed to eliminate the causes that cause the irrational use of funds for wages.
Analysis of the use of funds for wages by categories of personnel. In the process of analysis, the deviation of the actual wage fund by categories of personnel from the previous year is determined under the influence of changes in the number of employees and average salary one employee, reveal the reserves of savings in the wage fund associated with the elimination of the causes that cause an unjustified increase in the number and wages of employees.
Analysis of the composition of the wage fund. In the process of analysis, the deviation of the reporting fund from the plan for certain types wages, establish the causes of deviations, identify reserves for saving the wage fund as a result of the elimination of unproductive payments and its unjustified increase. For the analysis, data from the current wage fund is used.
Analysis of savings reserves for wages. Savings on wages are achieved primarily as a result of reducing the labor intensity of the production of services and products, introducing a brigade form of organization and wages, revising outdated production standards and prices, service standards, eliminating staff surpluses, carrying out other measures that ensure an increase in labor productivity, as well as due to the elimination of unproductive payments and the elimination of an unjustified increase in wages individual workers. Therefore, the calculation of the amounts of possible fund savings is based on the results of an analysis of the reserves for increasing labor productivity.
Analysis of the relationship between the growth rate of labor productivity and average wages and its impact on the use of the wage fund. Analyzing the ratio between the growth of labor productivity and its payment, the average salary of one employee is determined based on the wage fund of workers involved in the production of goods and services, and their number. The ratio between the growth of labor productivity and its payment is judged by the lead coefficient.
In the process of analysis, not only the ratio between the growth rates of labor productivity and the average wage is determined, but also the fulfillment of the planned ratio between them is established.
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 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 average headcount working 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 reduced, the costs of production and sales of products increase. 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.
Assessment of the qualifications of employees is done on the basis of their certification in the manner prescribed by the organization, these may be coefficients qualification level or tariff categories and 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. Thus, 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. own will, for absenteeism is attributed to the excessive turnover of labor.
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 number of staff:
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 the indicators of the previous year or better for a number of years.
Analysis of the use of working time is important integral part 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 the 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.
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, 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 main tasks of the analysis are:
1. assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by categories and professions;
2. study of staff turnover;
3. analysis of the use of the working time fund;
4. analysis of labor productivity;
5. analysis of the labor intensity of products;
6. payroll analysis
7. identification of reserves of labor resources, their fuller and more efficient use.
The sources of information for analysis are the labor plan, statistical reporting"Report on labor", the data of time records and personnel department.
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.
Particular attention is paid to the analysis of the staffing of the enterprise with the most important professions. It is also necessary to analyze the qualitative composition of labor resources by qualification.
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.
| Index | Last year | Reporting year | Deviation | ||
| plan | fact | from last year | off plan | ||
| Average annual number of workers (CR) | +5 | +5 | |||
| Worked per year by one worker | " | ||||
| Days (D) | -10 | -10 | |||
| Hours (H) | -89 | -111 | |||
| Average working day (P), h | 7,85 | 7,95 | 7,8 | -0,05 | -0,15 |
| Working time fund, h | 276 320 | 279 840 | 270 270 | -6050 | -9570 |
| Including overtime hours worked | - . | -145 |
The working time fund (T) depends on the number of workers (HR), the number of days worked by one worker on average (D) and the average length of the working day (P):
T \u003d CR x D x P
At the analyzed enterprise, the actual fund of working time is less than the planned one by 9570 hours. The influence of factors on its change can be established by the method of absolute differences:
\u003d (165-160) x220 x 7.95 \u003d + 8745 (h)
165*(210-220)*7.95 = -13118 h
165*210*(7,8-7,95) = - 5197,5
As can be seen from the above data, the company uses the available labor resources insufficiently. On average, one worker worked 210 days instead of 220, in connection with which the extra-planned whole-day loss of working time amounted to 10 days for one worker, and 1650 days for all, or 13,118 hours (1650 x 7.95).
Intra-shift losses of working time are also significant: one day they amounted to 0.15 hours, and for all the days worked by all workers - 5197 hours. with the fact that the actual fund of hours worked includes overtime hours worked (1485 hours). If they are taken into account, then the total loss of working time will be 19,800 hours, or 7.3%.
To identify the causes of all-day and intra-shift losses of working time, the data of the actual and planned balance of working time are compared. They can be caused by various objective and subjective circumstances not provided for by the plan: additional leaves with the permission of the administration, diseases of workers with temporary disability, absenteeism, downtime due to malfunction of equipment, machines, mechanisms, due to lack of work, raw materials, materials, electricity, fuel, etc. Each type of loss is analyzed in more detail, especially those that depend on the enterprise. Reducing the loss of working time for reasons depending on 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, it is necessary to establish unproductive labor costs, which are made up 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 technological process. To determine their value, data on losses from marriage are used.
Reduction of lost working time , - one of the reserves for increasing output. To calculate it, it is necessary to multiply the loss of working time due to the fault of the enterprise by the planned average hourly production of products:
However, it must be borne in mind that the loss of working time does not always lead to a decrease in the volume of production, since they can be compensated by an increase in the intensity of work of workers. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.
To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.
To general indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms.
Private indicators- this is the time spent on the production of a unit of a product of a certain type (labor intensity of products) or the output of a product of a certain type in kind in one man-day or man-hour.
Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.
The most general indicator of labor productivity is the average annual output of products by one worker.
Its value depends not only on the output of workers, but also on the share of the latter in the total number of industrial and production personnel, as well as on the number of days worked by them and the length of the working day.
Labor intensity - the cost of working time per unit or the entire volume of manufactured products. Labor intensity of a unit of production (THOSE) is calculated by the ratio of the working time fund for manufacturing 1st type of product to the volume of its production in natural or conditionally natural terms.
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, namely, due to the implementation of the plan of organizational and technical measures (introduction of scientific and technological achievements, mechanization and automation of production processes, improvement of the organization of production and labor), an increase in the share of purchased semi-finished products and components, revision production standards, etc..
In the process of analysis, the dynamics of labor intensity, the implementation of the plan in terms of its level, the reasons for its change and the impact on the level of labor productivity are studied.
There is an inverse relationship between the change in the total labor input and the average hourly output. Therefore, knowing how the labor intensity of products has changed, it is possible to determine the growth rate of average hourly output
It should be borne in mind that changes in the level of labor intensity are not always evaluated unambiguously. Sometimes the labor intensity increases with a significant share of newly developed products or an improvement in their quality. To improve the quality, reliability and competitiveness of products, additional costs of labor and funds are required. However, the gain from increased sales, higher prices, as a rule, covers the loss from increased labor intensity of products. Therefore, the relationship between the complexity of products and their quality, cost, sales and profits should be constantly in the center of attention of analysts.
Payroll Analysis
Analysis of the use of labor resources in the enterprise, the level of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites are being created for raising the level of its payment. At the same time, funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages. Only under such conditions are opportunities created for increasing the rate of expanded reproduction.
In this regard, the analysis of the use of funds for wages at each enterprise is of great importance. In the process, it is necessary to carry out systematic monitoring of the use of the wage fund (wages), to identify opportunities for saving money by increasing labor productivity and reducing the labor intensity of products.
When starting to analyze the use of the wage fund included in the cost of production, it is first necessary to calculate absolute and relative deviation its actual value from the planned one.
The absolute deviation is determined by comparing the actually used funds for wages (FZP f) planned (FZP pl). Relative deviation by payroll is calculated as the difference between the amount of wages actually accrued and the planned fund, adjusted for the coefficient of fulfillment of the production plan.
Only the variable part of wages is adjusted, which changes in proportion to the volume of production.
This is the wages of workers at piece rates, bonuses for production results, the amount of vacation pay, corresponding to the share of variable wages.
∆FZPotn \u003d FZPf - FZPsk \u003d FZPf - (FPpl.per x Kvp + FZPpl.post) \u003d
21 465 - (13 120 x 1.026 +7 380) = 623.9 (thousand UAH)
Consequently, the relative overspending (inefficient use) of the payroll fund in the enterprise is 623.9 thousand UAH.
To assess the effectiveness of the use of funds for wages, it is necessary to compare such indicators as the volume of production in current prices, revenue, the amount of profit per hryvnia of salary, etc.
In the process of analysis, one should study the dynamics of these indicators, the implementation of the plan according to their level. A cross-factory comparative analysis will be very useful, which will show which company is operating more efficiently.
The table shows that the analyzed enterprise has achieved an increase in the efficiency of using the funds of the payroll fund in reporting year compared to the previous one. In the reporting year, less marketable products were produced per hryvnia of wages, more revenue and profit were received. However, the current plan for these indicators has not been fulfilled.
Introduction
The relevance of the topic lies in the fact that the labor resources of an enterprise are the main factor of production, ensuring the use of its other elements involved in the creation wealth capital, land, natural resources.
Along with the means and objects of labor, living labor is a necessary element of production. The efficiency of the use of labor in the production process largely depends on the indicators of the volume of production, the level of cost and quality of products. Therefore, the analysis of the use of labor is an important section of the system of integrated economic analysis enterprise activities. The basis for the existence of human society is labor, and the condition for development is labor productivity. Labor resources are the totality of the country's population participating or able to participate in the process of production of material and intangible benefits, the creation of various kinds of services.
Labor is a purposeful human activity, which, using the available means of production, transforms the objects of labor into a finished product necessary to satisfy social or personal needs.
The purpose of the work is to consider the analysis of the labor resources of the enterprise.
Based on the goal, the tasks of the work are formed:
1. give the concept of labor resources, consider their formation and use in working conditions;
2. give a concept to the personnel of the enterprise, consider its composition and structure;
3. consider assessing the effectiveness of the use of labor resources.
Methodological basis collections of scientific papers, monographs, periodicals served for writing the work.
1. The essence of labor resources and the tasks of their analysis
The labor resources at the enterprise are an object of constant concern on the part of the enterprise management. The role of labor resources increases significantly during the period market relations. The investment nature of production, its high science intensity, the priority of product quality issues have changed the requirements for the employee, increased the importance of a creative attitude to work and high professionalism. This led to significant changes in the principles of methods and socio-psychological issues of personnel management in the enterprise. The volume and timeliness of all work, the degree of use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use. This, in turn, determines the main tasks of the analysis of labor costs:
The study of the security of the enterprise and its structural divisions with personnel in terms of quantitative and qualitative parameters;
Evaluation of the extensiveness, intensity and efficiency of the use of personnel in the enterprise;
Identification of reserves for a more complete and efficient use of the labor of the enterprise's personnel and funds for its payment.
Sources of information - labor plan, statistical reporting "Report on labor", data from the time sheet and personnel department.
2. Enterprise personnel: concept and composition
For analysis, planning, accounting and personnel management, all employees of the enterprise are classified according to a number of criteria. Depending on the participation in the production process, the entire person and enterprise is divided into two categories: industrial and production personnel (PPP) and non-industrial. Industrial and production personnel include workers who are directly related to production and its maintenance. Non-industrial personnel include employees who are not directly related to production and its maintenance and are mainly employees of the housing and communal K01YAY1 that, children's and medical and sanitary institutions belonging to the enterprise. In turn, industrial and production personnel, depending on the functions they perform, are classified into the following categories: workers; leaders; specialists; employees. Workers include employees of the enterprise directly involved in the throwing of material values or the provision of production and transport services. Workers, in turn, are divided into main and auxiliary. The main ones include workers who are directly related to the production of products, while the auxiliary ones are the maintenance of production. This division is purely conditional, and in practice it is sometimes difficult to distinguish between them. The specialists at the enterprise include: accountants, economists, technicians, mechanics, psychologists, sociologists, artists, merchandisers, technologists, etc. Employees at the enterprise include: supply agents, typists, secretaries-typists, cashiers, clerks, timekeepers, freight forwarders and etc. In addition to the generally accepted classification of PPP by category, there are classifications within each category. For example, production managers, depending on the teams they lead, are usually divided into linear and functional. Line managers include managers who lead teams of production units, enterprises, associations, industries, and their deputies; to the functional - the leaders who head the teams of functional services (departments, departments), and their deputies.
According to the level occupied in common system management of the national economy, all managers are divided into: low-level managers, middle and top managers. It is customary to include foremen, senior foremen, foremen, heads of small workshops, as well as heads of subdivisions within functional departments and services to lower-level managers. Middle managers are directors of enterprises, CEOs various associations and their deputies, heads of large workshops. Senior executives usually include heads of financial and industrial groups, general directors large associations, leaders functional departments ministries, departments and their deputies.
3. Analysis of the security of the enterprise with labor resources. Analysis of the use of the working time fund
The security of the enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. Particular attention is paid to the analysis of the enterprise's staffing of the most important professions.
To characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed:1. recruitment turnover ratio:
Number of hired personnel / Average headcount
2. turnover ratio on disposal:
Number of retired employees / Average headcount
3. turnover rate:
The number of employees who left their jobs of their own free will and for violation of discipline / Average headcount
4. the coefficient of constancy of the staff of the enterprise:
Number of employees who worked the whole year / Average number of employees of the enterprise
The completeness of the use of personnel can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund (FRV). Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole.
The PDF depends on the number of workers, the number of days worked by one worker on average per year and the average length of the working day. This dependence can be represented as follows:
FRV \u003d HR x D x P.
4. Labor productivity analysis
The efficiency of the use of labor resources at the enterprise is expressed in a change in labor productivity - the resulting indicator of the enterprise, which reflects both the positive aspects of the work and all its shortcomings. Labor productivity, characterizing the efficiency of labor costs in material production, is determined by the quantity of products produced per unit of working time, or labor costs per unit of output. To assess the level of intensity of the use of personnel, a system of generalizing, particular and auxiliary indicators of labor productivity is used. Generalizing indicators are the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms. Partial indicators are the time spent on producing a unit of a certain type of product (labor intensity of products) or the output of a certain type of product in physical terms for one "man-day or man-hour. Auxiliary indicators are the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.The most general indicator of labor productivity is the average annual output per employee.Its value depends not only on the output of workers, but also on the share of the latter in the total number of personnel, as well as on the number of days worked by them and the length of the working day.
The average annual output of one worker can be represented as the product of the following factors:
GV ppp \u003d Ud x D x P x CV
The main sources of reserves for labor productivity growth:
Use of opportunities to increase the volume of production;
Reducing labor costs for production through mechanization and automation of production, improving the organization of labor, increasing the level of labor intensity, etc.
Of great importance for assessing the efficiency of the use of labor resources at an enterprise in a market economy is the indicator of personnel profitability (the ratio of profit to the average number of PPP). The labor intensity of production expresses the cost of working time for the production of a unit of output. Determined per unit of production in physical terms for the entire range of products and services; with a large assortment of products at the enterprise, it is determined by typical products, to which all the rest are given. In contrast to the output indicator, this indicator has a number of advantages: it establishes a direct relationship between the volume of production and labor costs, excludes the impact on the labor productivity indicator of changes in the volume of supplies through cooperation, organizational structure production, allows you to closely link the measurement of productivity with the identification of a reserve for its growth, to compare labor costs for the same products in different workshops of the enterprise.
