Analysis of productivity and efficiency of use of labor resources. Hello student. Analysis of the implementation of the payroll plan

Labor productivity

Analysis tasks and information sources

Analysis of the composition, structure and movement of labor resources

abstract

The main tasks of the analysis of the effectiveness of use labor resources are the study and assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by category and profession; determination and study of indicators of staff turnover; identification of reserves of labor resources, their fuller and more efficient use.

When conducting a comprehensive analysis of the use of labor resources, consider following indicators: provision of the enterprise with labor resources; characteristics of the movement of labor; social security of the members of the labor collective; use of the fund of working time; labor productivity; staff profitability; labor intensity of products; analysis of the payroll; analysis of the effectiveness of the use of the payroll.

The following indicators are used to determine the efficiency of labor force utilization:

Table 2.11 - indicators of the efficiency of the use of labor

Index	Calculation formula
Employee turnover rate		–The number of dismissed by on their own, for absenteeism and other violations of production discipline
Labor turnover rate		- the number of retired (hired) employees
Labor force acceptance rate
Labor retirement turnover ratio
Personnel consistency ratio		- the number of employees who have worked at the enterprise for a year or more
Replacement rate		–Average number of employees
Staff profitability		NS- profit from sales

The efficiency of the use of labor resources at the enterprise is expressed in a change labor productivity, which is determined by the amount of products produced per unit of working time, or the cost of labor per unit of production. Distinguish between the productivity of living labor and the productivity of aggregate, social, labor.

The productivity of living labor is determined by the expenditure of working time in a given production, at a given enterprise, and the productivity of social labor is expressed in macroeconomic indicators of GNP, GDP, and ND per capita. As scientific and technological progress, the improvement of production, the share of social labor costs increases, since the equipment of the worker with all new means of labor (from the simplest machines to electronic complexes) grows. However, the main trend is that the absolute value of the costs of both living and social labor per unit of production is decreasing. This is the essence of increasing the productivity of social labor.

It is necessary to distinguish between the concepts of productivity and labor intensity (Fig. 2.14). With an increase in the intensity of labor, the amount of physical and mental effort per unit of time increases, and due to this, the amount of products produced per unit of time increases. An increase in the intensity of labor requires an increase in its pay. Labor productivity increases as a result of changes in technology, the use of more advanced equipment, the use of new methods of labor and does not always require an increase wages... The indicators that determine the level of labor productivity take into account both changes in productivity itself and in labor intensity.

Figure - Difference in productivity and labor intensity

Have
The level of labor productivity at an enterprise is determined only as the cost-effectiveness of human labor and is characterized by two indicators: output per unit of time (direct indicator) and labor intensity of production (reverse indicator).

Product development- determines the amount of products produced per unit of working time or per one average employee.

where Q - volume of manufactured products, rubles.

T - the cost of human labor for the production of products, rubles.

Depending on the unit of measurement of the results, there are three ways to determine the output:

natural (conditionally natural) - by the number of pieces. products;

It is used in enterprises producing homogeneous products.

"-" the impossibility of accounting for the measurement of refineries, the impossibility of comparing indicators of different industries.

When using the natural method, natural indicators are reduced to conditionally natural ones.

cost - by the number of GP rubles;

In value terms, the output is determined by the indicators of the derivative program (in terms of commodity, gross, sales output);

labor (normative) - according to the labor intensity of the manufactured product.

It is used at individual workplaces, while the normative labor intensity (according to technological documentation) is determined and the normative and actual data are compared.

Production can be determined by:

per one main worker, while the quantity of products produced is divided by the number of main workers;

output per worker - the amount of products produced is divided by the total number of main and auxiliary workers;

3. per employee - the number of products produced is divided by the number of all industrial and production personnel.

Labor productivity is most clearly characterized by the rate of production in physical terms. These are such units of measurement as tons, meters, pieces, etc., as a rule, typical for enterprises producing homogeneous products.

If an enterprise or a workshop produces several types or brands of homogeneous products, then the output is determined in conventional units. For example, in blast-furnace shops, when determining the output, various types of smelted pig iron are reduced to the limit, in open-hearth shops - various types of smelted steel - to simple carbon steel, cement - to conditional Portland cement, etc.

The indicator of output in monetary terms is used to determine labor productivity at enterprises producing heterogeneous products.

When using standardized working hours, output is determined in standard hours, mainly at individual workplaces, in teams, at sites, as well as in workshops when producing heterogeneous and incomplete products that cannot be measured either in kind or in monetary terms.

Performance indicators also differ depending on the unit of measurement of working time. The output can be determined for one man-hour worked (hourly output), one man-day worked (daily output), for one average worker per year, quarter or month (annual, quarterly or monthly output).

T
ore content of products expresses the cost of working time for the production of a unit of output. Determined per unit of production in kind across 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 others are reduced.

In contrast to the production 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 for cooperation, the organizational structure of production, makes it possible to closely link the measurement of productivity with the identification of reserves for its growth, to compare labor costs for identical products in different departments of the enterprise.

Labor intensity can be standard, planned and actual.

Depending on the composition of included labor costs, the following are distinguished:

technological labor intensity, including all the costs of basic workers, pieceworkers and time workers;

labor intensity of production maintenance, including labor costs of auxiliary workers of the main production shops and services (repair, energy), engaged in production maintenance

production labor intensity - labor costs of all workers, both basic and auxiliary;

the labor intensity of production management, including the labor costs of employees (managers, specialists), both in the main and auxiliary shops, and in the general plant services of the enterprise

full labor intensity, representing the labor costs of all categories of industrial and production personnel:

The change in labor productivity is determined using two indicators: the labor productivity index:

and the growth of labor productivity depending on the reduction in the labor intensity of manufacturing products:

The absolute change in the volume of products produced due to changes in the output and the cost of working time is expressed by the following formulas:

By changing the output:

By changing the time spent:

By changing both factors:

The relative change in the volume of products produced due to changes in the production and number of PPP is expressed by the following. formulas:

due to changes in production:

due to changes in the number of PPP

by changing both factors:

The profitability of personnel is related to labor productivity by the following relationship:

R TURNOVER - turnover profitability,%;

D RP - share products sold in the total volume of commercial output;

VСР - average annual output by one employee at current prices, thousand rubles.

An important stage of analytical work at the enterprise is the search for reserves of labor productivity, the development of organizational and technical measures for the implementation of these reserves and the direct implementation of these measures.

The reserves for the growth of labor productivity are understood as the still unused possibilities of saving the costs of living and materialized labor. Intra-production reserves are due to the improvement and the most efficient use of technology and labor, reduction of working time, economy of raw materials and materials, rational use of equipment. Intra-production reserves include reserves for reducing labor intensity, reserves for improving and using working time, reserves for improving the structure of personnel, reserves for saving objects of labor and reserves for saving means of labor.

In domestic practice, the following classification of reserves for increasing labor productivity has become widespread.

Increasing the technical level of production:

mechanization and automation of production;

introduction of new types of equipment;

introduction of new technological processes;

improving the design properties of products;

improving the quality of raw materials and new structural materials.

Improving the organization of production and labor:

increasing service standards;
a decrease in the number of workers who do not fulfill the norms;
simplification of the management structure;
mechanization of accounting and computing work;
increasing the level of production specialization.

Structural changes in production:

change in specific weights certain types products;
change in the labor intensity of the production program;
change in the share of purchased semi-finished products and components;
change in the proportion of new products.

Introduction

1. Theoretical foundations of the analysis of the efficiency of the use of labor resources

1.1 Tasks and information base for analyzing the effectiveness of the use of labor resources

1.2 Indicators of efficiency of use of labor resources

1.3 The main directions of analysis of the effectiveness of the use of labor resources

2. Organizational and economic characteristics of RSP No. 31 SKDRP structural unit of the Central Household Construction Department of the branch of JSC "Russian Railways"

2.1 General information about the organization

2.2 Financial and economic characteristics of the organization

3. Analysis of the efficiency of the use of labor resources at RSP No. 31

SKDRP structural subdivision of TsDRP branch of JSC "Russian Railways"

3.1 Analysis of indicators of the effectiveness of the use of labor resources in dynamics

3.2 Analysis of the influence of indicators of the efficiency of the use of labor resources on the total volume of sales of goods, works, services

3.3 Analysis of factors affecting the indicators of the efficiency of the use of labor resources

3.4 Reserves for increasing the efficiency of the use of labor resources

Conclusion

List of sources used

Introduction

The topic of this course work is the analysis of the effectiveness of the use of labor resources.

The relevance of this work is due, on the one hand, to the great interest in the topic "Analysis of the effectiveness of the use of labor resources" in modern science, its significance, on the other hand, its insufficient practical development. Consideration of issues related to this topic is of both theoretical and practical significance. All this determines the undoubted novelty of this study.

The purpose of this course work is to study the analysis of the efficiency of the labor resources of the enterprise, its practical application based on the materials of a particular enterprise and the preparation of recommendations for a more rational use of labor resources.

Based on this goal, the following tasks arise that need to be solved:

Consider the basic concepts, provisions and indicators on the topic of work;

Consider the analysis technique;

Analyze the efficiency of the use of labor resources based on the materials of the object of this work;

Assess labor productivity, labor intensity and profitability of labor based on the materials of the enterprise;

To independently develop ways to improve the efficiency of work in the organization.

The object of the analysis is Rail-welding train No. 31 of the North Caucasian Directorate for Track Repair, a structural subdivision of the Central Directorate for Track Repair of the branch of JSC Russian Railways.

The sources of information for writing a work on the topic "Analysis of the effectiveness of the use of labor resources" were basic educational literature, fundamental theoretical works of the largest thinkers in the area under consideration, Gilyarovskaya L.T., Chechevitsyna L.N., Lyubushin N.P., as well as reference literature , other relevant sources of information.

The basic information for the analysis is the materials of the enterprise:

Accounting data;

Data statistical reporting;

Operational accounting data;

Business plan data.

1 Theoretical foundations of the analysis of the efficiency of the use of labor resources

1.1 Objectives and information base of the analysis

In the face of tough competitive struggle organizations for their consumer is of particular relevance to carry out a set of work on the analysis of labor and wages, since labor resources determine the competitiveness of any organization. In addition, sufficient provision of the organization with qualified labor resources and a high level of labor productivity are of great importance for increasing production volumes.

The labor resources of an enterprise are a combination of various professional and qualification groups employed at the enterprise and included in its payroll. The payroll includes all employees hired for work related to both the main and non-main activities of the enterprise.

The labor resources of the enterprise (personnel, personnel) are the main resource of each enterprise, on the quality and efficiency of the use of which the results of the enterprise's activities and its competitiveness largely depend.

The staff or personnel of the enterprise and its changes have certain quantitative, qualitative and structural characteristics that can be measured with a lesser and greater degree of reliability and reflected in relative and absolute indicators.

Efficiency in the use of labor resources is the most important economic concept characterizing the effectiveness of the use of labor resources; is expressed in achieving the greatest effect with minimum costs labor resources and is measured as the ratio of the result to the costs of living labor in all spheres of activity: in the sphere of material production, in the non-productive sphere, in the sphere of social, collective and private production.

The purpose of analyzing the efficiency of the use of labor resources is to reveal the reserves for increasing production efficiency due to labor productivity, more rational use of the number of workers and their working time.

To analyze the effectiveness of the use of labor resources, it is necessary to perform the following analysis tasks:

Establishing the level of labor productivity by structural divisions, labor intensity and labor profitability;

Comparison of the obtained indicators with the indicators of previous periods;

Determination of extensive and intensive factors of growth of labor productivity;

Assessment of factors affecting the growth of labor productivity;

Identification of reserves for further growth in labor productivity and their impact on the dynamics of output.

To accomplish the tasks, sources of information are needed, such as educational and methodological literature and enterprise materials:

Business plans of the enterprise;

Form 1-Enterprise "Basic information about the activities of the organization";

Form P-1 "Information on the production and shipment of goods, works, services";

Form 1-T "Information on the number and wages of employees";

Form P-4 "Information on the number, wages and movement of workers";

Form No. 1-k "Report on the hiring, dismissal and relocation of workers";

Timesheet data;

The staffing table of the enterprise.

1.2 Indicators of efficiency of use of labor resources

The efficiency of the use of labor resources is characterized primarily by indicators of labor productivity. To assess the level of intensity of use of labor resources, a system of generalizing, private and auxiliary indicators of labor productivity is used.

A generalizing indicator characterizing the level of efficiency in the use of labor resources is the production of products. Production 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 employee and for one employee.

The presence of these two indicators allows you to analyze the shifts in the structure of the personnel of the enterprise. A higher rate of growth in the output of one worker in comparison with the growth rate of output of one worker indicates an increase in the proportion of workers in the total number of industrial and production personnel and a decrease in the proportion of employees.

An increase in the proportion of civil servants is justified only 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.

As a rule, the growth rate of the output of one worker should be equal to or higher than the growth rate of the output of one worker.

Production is calculated per unit of time:

Average annual output per worker or employee:

Wsg = TP / H; (1)

Average daily production:

Vdn = TP / Dn; (2)

Average hourly production:

Hour = TP / Hour, (3)

where WCO is the average annual output per worker or worker,

TP - the number of products manufactured per year,

H - the average number of employees or workers,

Vdn - average daily output per worker or employee,

Days - the number of man-days worked per year,

Hour - average hourly output per worker or employee,

Hour - the number of man-hours worked per year.

Generation is a direct indicator of labor productivity. It can be calculated in physical, conditional-in-kind and value terms.

The most realistically reflecting the state of labor productivity is the indicator of production in natural or conditionally natural measurement. However, natural meters can be used to characterize the output of an enterprise as a whole only when it produces only one type of product or service. In market conditions, the universal measure is cost.

The production indicator is characterized by various factors. On their basis, it is possible to compile a multiplicative factor model of the average annual output of workers, which can be represented as the product of the time worked by all workers for the year, the share of workers in the total number of personnel and the average hourly output of one worker:

Wsg slave = Hour * Drab * Hour, (4)

where D slave - specific gravity workers in the total number of personnel of the enterprise,

WSS slave is 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.

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 production, a certain type of product, or for the entire output of manufactured products.

Labor intensity, reflecting the number of worked (workers or workers) man-hours per unit of production:

Te = Tchas / TP, (5)

where Te is the labor intensity of the product.

Labor intensity, reflecting the number of workers or workers per unit of the product produced:

Te = H / TP. (6)

Labor intensity is the inverse indicator of labor productivity and is inversely proportional to production. This dependence is clearly visible when determining the rate of increase in average hourly output based on changes in labor intensity:

± Hour% = (± Te% * 100) / (100 - ± Te%), (7)

± Te% = (± Hour% * 100) / (100 + ± Hour%), (8)

where ± Hour% is the growth rate of the 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 production and production, the total specific labor intensity of production depends on the same factors as the average hourly production of workers.

Thus, the multiplicative factorial model of labor intensity will look like this:

Those total = 1 / Tchas * D * Hours, (9)

where Te total is the total specific labor intensity of the product.

In contrast to the production indicator, labor intensity has a number of advantages, establishes a direct relationship between the volume of production and labor costs, more realistically reflects the economy of living labor under the influence of changes in production conditions, it does not depend on shifts in the range of products, ensures the comparability of results for the same products, services at different prices of enterprises.

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 us to identify the reserves of labor savings, and, consequently, further growth in labor productivity.

In practice, this method of measuring labor productivity is not widely used, since it requires objective regulation of labor and unit costs of all categories of workers. The normative base of labor intensity is usually available only for the main workers.

The growth in labor productivity is mainly due to a decrease in the labor intensity of products.

The decrease in labor intensity is mainly determined by organizational and technical measures.

The third 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.

The indicator of personnel profitability is of great importance for assessing the efficiency of the use of labor resources at an enterprise in a market economy.

This indicator is separate from all three groups of indicators discussed above.

Profitability always depends on profit, so the profitability of personnel can be expressed by the following formula:

Ppers = P / H, (10)

where P is the profit from sales.

Since the profit depends on the profitability of the capital turnover ratio and the amount of functioning capital, the factor model of this indicator can be represented as follows:

Ppers = Pprod * Vyr / Cap-l * Kv tr or (11)

Ppers = P prod * Dv * B1r.sg, (12)

where Vyr is the proceeds from the sale of products;

Cap-l - the average annual amount of capital;

Rpers - personnel profitability;

P prod - profitability of sales;

K in tr - capital-labor ratio;

D in - the share of production in the cost of products;

В1р.сг - average annual output in current prices by one worker.

1.3 The main directions of analysis of the effectiveness of the use of labor resources

When carrying out the analysis, it is customary to adhere to a certain algorithm of actions, the so-called general scheme or analysis techniques.

There is also a methodology for analyzing the efficiency of the use of labor resources, we will consider it in stages.

First, the 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, the 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.

The relative savings or overruns are calculated. To do this, you need to use the following formula.

Eq h = H report - H base * TP report / TP base, (13)

where Ek h - economy or overrun,

H uch - the number of personnel in the reporting year,

H bases - the number of personnel in the base year,

TP uch - commercial products of the reporting year,

TP bases - marketable products of the base year.

Determine the effect of changes in output and the number of workers or workers on the total output, usually by the index method.

From the formula for calculating the output (formula 1), it follows that marketable output is the product of the average number of employees per output.

TP = H * V (14)

Thus, the formula for calculating the influence of these factors on marketable products will look like this:

ΔTPΔCh = ΔCh * V base (15)

ΔТПΔВ = ΔВ * Chrep, (16)

where ΔТПΔЧ is a change in marketable output due to a change in the average number of employees,

ΔЧ - change in the average number of employees,

ΔТПΔВ is a change in marketable output due to a change in average annual output,

ΔВ - change in average annual output.

To obtain a generalizing indicator of changes in marketable products, it is necessary to add up the results obtained.

ΔТП total = ΔТПΔЧ + ΔТПΔВ, (17)

where ΔТП total is the cumulative change in marketable products.

Moreover, the resulting value should be equal to the absolute deviation of the marketable product.

Based on the latest calculations, the nature of the development of the enterprise is assessed. Such an assessment is possible only if there is 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 made.

For this, a factor analysis of labor productivity is carried out.

The level of labor productivity is influenced by various factors, the effect of which can be multidirectional and mutually offset.

To identify the factors that affect labor productivity, it is necessary to establish a relationship between indicators of annual, daily and hourly production. Let's consider their relationship. Let us introduce the following notation:

PE - the number of production personnel of the enterprise (workers),

Chr - the number of workers of the enterprise,

PT - labor productivity.

PT = TP / Chp * Chr / Chr = Chr / Chp * TP / Chr. (eighteen)

We have obtained the product of the proportion of workers and the output of workers. Thus, the proportion of workers will be the first factor affecting labor productivity.

TP / Chr * Day / Day = TP / Day * Day / Chr. (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 factor will be the second factor affecting labor productivity.

TP / Day * Tchas / Ths = Ths / Dn * TP / Ths. (twenty)

We get the product of the average hourly output and the average working day. The average working day will be the fourth, and the average hourly output will be the fifth factor affecting labor productivity. Thus, we got the following factorial model:

PT = Chr / Chp * Day / Chr * Thu / Dn * TP / Thu, (21)

in a simplified form, this model will look like this:

PT = Urab * Day * PRD * Hour, (22)

where PRD is the duration of the working day.

The resulting factorial model is solved by the method of chain substitutions, the calculations are made in the form of a table. The influence of changes in each factor on labor productivity is calculated.

The results obtained are summarized. The amount should be equal to the absolute deviation of the average annual labor productivity.

Therefore, the overfulfillment of the plan for labor productivity does not yet indicate the use of all internal production reserves in the organization.

Based on the factor analysis, a conclusion is made about the influence of each factor on labor productivity.

At the end of the analysis, production growth reserves are determined, and recommendations are developed indicating specific measures for more effective use of the reserves identified in the analysis process.

2 Organizational and economic characteristics of RSP No. 31 SKDRP structural subdivision of TsDRP branch of JSC "Russian Railways"

2.1 General information about the organization

In October 2003, a single economic entity appeared - an open joint-stock company"Russian railways»Created in the process of privatization of the property of the federal railway transport. As a result of privatization, the organizational and management structure of JSC Russian Railways was formed as follows. The roads remained within the JSC as structural subdivisions and were transformed into branches, retaining at the initial stage the internal structure of the existing management system between the subdivisions (branches, linear enterprises). Enterprises that are not directly involved in the main functions of railway transport (948 enterprises) have been reorganized and form 150 subsidiaries.

RSP No. 31 SKDRP is a structural subdivision of the Central Directorate for Track Repair of the branch of JSC Russian Railways and was created on the basis of the Order of JSC Russian Railways.

Full name of the organization: Rail-welding train No. 31 of the North Caucasian Directorate for Track Repair, a structural subdivision of the Central Directorate for Track Repair of the branch of Russian Railways, hereinafter referred to as RSP No. 31.

Location RSP No. 31: Krasnodar Territory, Tikhoretsk, st. World 20.

The structural unit was created for the purpose of organizing effective management production activities to meet the needs of JSC Russian Railways in the production of repair and track works, maintenance of operational and transportation activities, train traffic safety, satisfaction of public needs as a result of its activities and the receipt of its profit.

To achieve this goal and fulfill the named tasks, RSP No. 31 carries out the following activities:

Manufacturing and repair of continuous welded track rails, rails with insulating joints, sleepers, track superstructure fastenings, building structures;

Reconstruction of stations and structures;

Maintenance of railway tracks and control of the state of materials of the superstructure of the track;

Installation, commissioning, construction and repair works;

Consumer service.

The relationship between JSC "Russian Railways" and the branch roads and their subdivisions are built with the help of management based on budgeting and financial planning mechanisms.

RSP No. 31 does not have the right to independently dispose of the property transferred to it, including renting out the property or transferring it for temporary use without the consent of the central directorate for track repair.

RSP No. 31 is headed by a chief appointed by the central directorate for track repair, who makes decisions on all issues related to his competence. The head of the RSP No. 31 acts on the basis of the power of attorney No. 609 Д / ЦДРП dated 24.03.2009.

The head of RSP No. 31 is responsible for organizing accounting and compliance with the law when performing financial and business operations in the headed unit.

The main consumers of the services and work carried out by RSP No. 31 are other divisions of Russian Railways, branches and the central directorate for track repair of Russian Railways.

2.2 Financial and economic characteristics of the organization

The financial condition (position) is characterized by a system of economic indicators reflecting the availability and use of its financial resources. Financial condition studied in order to establish how effectively they are used financial resources at the disposal of the organization.

The object of the research is a structural unit that performs work for others structural units JSC "Russian Railways", branches and the central directorate for track repair of JSC "Russian Railways". Accordingly, the company does not sell its works and services to third parties. Therefore, the company does not have revenue and profit indicators for the main types of activity, and the structural unit does not draw up accounting form No. 2 "Profit and Loss Statement", but a breakdown of other income and expenses is drawn up.

However, we can get indicators of the volume of work and services performed from the statistical form P-1 "Information on the production and shipment of goods, works, services", this indicator is indicated in value terms. The summary table, compiled by an extract on the basis of the above statistical reporting form, is presented in Table 1 below.

Table 1- Information about the work performed in value terms

Thus, in the calculations, instead of indicators of marketable products and revenue, we will use the indicator of the volume of goods, works, services sold in value terms, which we will call sold products, works, services.

We use the data in table 1 to calculate table 2. Table 2 presents the results of calculations of the main economic indicators of the RSP No. 31 in dynamics over the past three years. Average annual indicators are taken for the calculation. The sources of information are the balance sheet (Appendix B), annex to the balance sheet (Appendix E), statistical reporting form 1-k "Report on the hiring, dismissal and relocation of employees" (Appendix E).

Due to the lack of some data in the income statement, we cannot calculate some indicators, for example, profitability of sales, profitability of production, costs per ruble of products sold.

As can be seen from the calculations in the table, the indicators varied greatly. Thus, the volume of work performed in value terms in relation to 2006 increased by 14, 35%, and in relation to 2007 decreased by 13,212 thousand rubles.

The average annual cost of fixed assets increased from 175,740.5 thousand rubles. in 2006 up to 239,150.5 thousand rubles. in 2008. But in relation to 2007, the indicator decreased by -133278.5 thousand rubles. The growth rate was 136.08% in relation to 2006 and 64.21% in relation to 2007.

Table 2 - The main economic indicators of the RSP No. 31

Indicators	Absolute deviation	Growth rate %
Indicators
1. Total sold goods, works, services, thousand rubles.
2. Average annual cost of fixed assets, thousand rubles.
3.Average annual cost working capital, thousand roubles.
4.Average number of personnel, people
5. Wages fund, thousand rubles
6.Stock return, rub.
7. Stock-to-weight ratio, rubles / person
8.The ratio of the turnover of working capital, the number of revolutions
9.The period of turnover of working capital, days
10. Labor productivity, thousand rubles / person
11. Labor intensity, person / thousand rubles.
12.Average monthly salary, thousand rubles

The cost of working capital in relation to 2006 increased by 51.33% due to the expansion of activities and the fulfillment of a larger number of repair orders. And in relation to 2007 it decreased, while the growth rate amounted to 91.56%.

The average number of personnel in the organization decreased every year, in 2 years 6 people were dismissed, of which two were specialists, and the rest were workers. At the same time, the wage fund increased, in the first year by 16.17%, and in the second year, the increase was 45.99%. At the same time, the average monthly salary increased from 8.83 thousand rubles. in 2006 up to 13.15 thousand rubles. in 2008. The increase in 2 years was 48.92%.

The return on assets was 1.22 rubles, 0.70 rubles. and 0.03 rubles. accordingly, despite the growth in the cost of fixed assets. At the same time, capital-labor ratio decreased in relation to 2006, but increased in relation to 2007. The growth rate was 138.81% and 65.24%, respectively, due to the reduction in production equipment and machinery.

The turnover ratio of working capital decreased from 3.07 to 2.32 revolutions, respectively, the rate of return of the organization's working capital as a result of the sale of finished products (works, services) has slowed down. In this regard, the turnover period by 2008 increased by 38.44 days. Thus, the number of revolutions during the analyzed period decreased, therefore, the duration of one revolution increased.

The indicator of labor productivity (output) amounted to 562.28 thousand rubles / person. in 2006, 680.15 thousand rubles / person. in 2007 and 655.79 thousand rubles / person. in the reporting year 2008. Changes in the labor productivity indicator are associated with changes in the amount of sales proceeds. It also speaks for the efficient distribution of labor resources between construction and renovation projects.

So, summing up the analysis of the calculated indicators economic activity, it can be noted that the development trend of RSP No. 31 is generally positive.

One of the main sources of information about financial situation organization is the balance sheet (Appendix B).

Analysis of the balance sheet (Appendix B) allows you to assess the property of the organization and the sources of its acquisition, the financial stability and solvency of the organization.

Using the balance sheet data (Appendix B), the indicators characterizing the property of the organization, we will reflect in table 3. For the calculation, average annual indicators are taken.

Table 3 - Analysis of property (funds) RSP No. 31 for 2006 - 2008

Indicators					Absolute deviations
Indicators	amount, thousand rubles	specific weight,%	amount, thousand rubles	specific weight,%	amount, thousand rubles	specific weight,%
Total property
including: fixed assets:
of which: fixed assets
Construction in progress
current assets:
of which: reserves
value added tax
receivables
cash

Analyzing the data in Table 3, we see that the property of the organization for the period under review increased by 33257.5 thousand rubles. The increase was due to current assets. Their amount increased by 35,920 thousand rubles, which is an increase of 9.24%.

In the structure of current assets, the increase was due to inventories. They increased from 69441.5 thousand rubles. up to 105,593.5 thousand rubles, that is, by 9.35%.

It can be concluded that the largest share in the structure of property is occupied by non-current assets, both in 2006 and in 2008. The share of non-current assets amounted to 72.84% and 63.6%, respectively.

The largest share in the structure of non-current assets is occupied by fixed assets, the share of which was 68.22% and 59.49% in general structure property of the enterprise.

Receipt, acquisition, creation of the organization's property is carried out at the expense of the organization's own and borrowed funds, the characteristics of the ratio of which reveal the essence of its financial position.

Using the data of the balance sheet (Appendix B), the size and structure of own and borrowed funds are presented in Table 4. For the calculation, average annual indicators are taken.

Note that since the object of research is a structural unit, equity capital is represented only by additional capital.

From the calculations of the data in the table, it can be seen that the amount of sources of property increased by 33257.5 thousand rubles. It can be concluded that the increase was due to borrowed capital, since its amount increased by 15,108.5 thousand rubles. But at the same time, the share of borrowed capital decreased by 4.78%.

The increase in borrowed capital was due to other liabilities. Their cost increased by 14674.4 thousand rubles, and the share in the structure of property sources decreased by 4.73%.

Table 4 - Analysis of own and borrowed funds invested in the property of RSP No. 31 for 2006 - 2008

Indicators					Absolute deviations
Indicators	amount, thousand rubles	specific weight,%	amount, thousand rubles	specific weight,%	amount, thousand rubles	specific weight,%
Total sources of property
including: equity
Including: debt capital
From it: accounts payable
other liabilities

There was also an increase equity capital, it amounted to 4.77% or 18149 thousand rubles. The increase in the share of equity capital is a favorable factor for the development of the enterprise.

Next, we will analyze the financial stability of the enterprise. The stability of the financial condition of the organization is determined by the ratio of the cost of working capital and the values of its own and borrowed sources of their formation.

The analysis of the financial stability of the enterprise in terms of relative indicators is carried out on the basis of the balance sheet data (Appendix B) and the appendix to the balance sheet (Appendix E). Let us reflect in table 5 the indicators necessary for the analysis. For the calculation, average annual indicators were taken.

From table 5 it follows that the ratio of borrowed and own funds decreased over the period under review from 5.83 to 4.69, the growth rate was 80.45%. This ratio also indicates how much borrowed funds the organization has attracted for one ruble of its own funds invested in assets.

Table 5 - Analysis of the financial stability of RSP No. 31 for 2006-2008

Indicators	Absolute deviations	Rates of growth, %
The initial cost of the depreciable property, thousand rubles
Amount of accumulated depreciation, thousand rubles
Non-current assets, thousand rubles
Sources of own funds, thousand rubles
Debt capital, thousand rubles
Own working capital, thousand rubles
Reserves, thousand rubles
Balance sheet currency, thousand rubles
Debt to equity ratio
Equity liquidity ratio
Depreciation accumulation rate
The ratio of the real value of fixed assets in the property of the organization
Autonomy ratio
Equity ratio

In addition, we see that the amount of borrowed funds significantly exceeds the size of the sources of own funds and that the borrowed capital is decreasing faster than the own capital.

The liquidity ratio of own funds indicates the degree of mobility of using the organization's own funds. This ratio in the reporting year 2008 was -2.62, which is 1.8 less than in the base year.

The decrease in this ratio is due to a decrease in own circulating assets and sources of own funds.

The accumulation rate of depreciation characterizes the intensity of the release of immobilized funds (in fixed and intangible assets). This coefficient increased slightly: from 0.21 to 0.28. It should also be noted that the growth in the accumulation rate of depreciation is due to the fact that in the analyzed period, underdeprecated fixed production assets were retired.

The coefficient of the real value of fixed assets in the property of the organization indicates how effectively the organization's funds are used for entrepreneurial activity. The coefficient slightly decreased during the period under review. The decrease was 13.24%. This also indicates a decrease in the share of fixed assets in the property of the organization.

The autonomy ratio also did not change significantly: from 0.15 to 0.18 in 2008. He also says that own sources are not enough to cover borrowed capital.

Coefficient of security own funds has negative indicators and, as a consequence, a negative tendency in the development of the organization. During the study period, it decreased by 0.82, i.e. the enterprise has an insufficient amount of its own circulating assets.

3 Analysis of the effectiveness of the use of labor resources at RSP No. 31 SKDRP structural unit of the Central Household Construction Department of the branch of JSC "Russian Railways"

3.1 Analysis of indicators of the effectiveness of the use of labor resources in dynamics

Let's proceed to the analysis of the efficiency of the use of labor resources based on the materials of the RSP No. 31.

First of all, let us calculate the main indicators characterizing the efficiency of the use of labor resources for three years. These are indicators of labor intensity and average annual output.

Let's calculate their deviations, growth rates and growth rates and present the indicators and calculations in table 6.

And also present in this table the indicators that characterize the above. That is, the volume of work performed in value terms and the average headcount, also for three years.

When carrying out the analysis, 2006 was taken for the base year, and 2008 for the reporting year. To calculate the indicators, the data of the balance sheet (Appendix B), the statistical form P-1 "Information on the production and shipment of goods, works, services" (Table 1), as well as the form of statistical reporting No. 1-k "Report on acceptance, dismissal and relocation of workers ”(Appendix E).

Calculations were made according to formulas 1, 6 and 10.

And we will also calculate their absolute deviations, growth rates and growth rates.

As can be seen from the table, the indicator of the volume of work performed in value terms increased by 30,852 thousand rubles, which amounted to 14.35%.

Table 6 - Analysis of indicators of the efficiency of the use of labor resources and their dynamics.

In connection with such an increase in the volume of work performed, the average annual output also increased. The increase in the average annual output was 16.63%, while the absolute deviation was 93.51 thousand rubles / person. upward.

It should be noted that the growth rate of the average annual output of employees exceeds the growth rate of sales of goods, works, services by 2.28%.

At the same time, the labor intensity indicator, as the inverse indicator of production, decreased by 21.05%.

The average number of personnel for the analyzed period decreased from 382.5 people to 375 people. The average reduction in the number was, therefore, 7.5 people, or 1.96%.

The decrease in the average headcount also influenced an increase in the average annual output and a decrease in the labor intensity indicator.

To do this, we will use the data of the statistical reporting form No. 1-k "Report on the hiring, dismissal and relocation of workers" (Appendix E), as well as formula 13.

Eq h = 375 - 382.5 * 245924/215072 = - 62.37 people.

As can be seen from the calculation, the company uses the number of personnel quite effectively, since the overrun of the number was 62.37 people.

If we multiply the saved number (overexpenditure) of employees by the average monthly wage of the reporting year, we get the relative savings (overexpenditure) in the number of employees, expressed in terms of wages.

This is the overall result of the intensification of the use of labor resources, one part of which may affect the remuneration of workers, and the other - the cost of products, works, services due to the relative savings in wages.

Ek h = -62.37 * 13.15 = -820.17 thousand rubles.

The calculation shows that the overexpenditure of the number of personnel through wages, that is, in value terms, is 820.17 thousand rubles.

For expanded reproduction to obtain the necessary profit and profitability, it is necessary that the growth rate of labor productivity outstrips the growth rate of its payment. If this principle is not observed, then there is an overspending of the salary fund, which we see in the example of the last calculations. The consequence of this is an increase in the cost of production and, accordingly, a decrease in the amount of profit.

3.2 Analysis of the influence of indicators of the efficiency of the use of labor resources on the total volume of sales of goods, works, services

The change in the volume of work performed, services rendered, goods sold in value terms is influenced by various factors. Labor factors affecting the volume of goods, works, services include the average number of personnel and average annual output.

Let's analyze the influence of factors using the data in Table 6 and calculation formulas 15 and 16.

ΔРПΔЧ = - 7.5 * 562.28 = -4217.1 thousand rubles.

ΔРПΔВ = 93, 51 * 375 = 35066.25 thousand rubles,

where RP is the volume of goods, works, services sold in value terms.

As can be seen from the calculations, the change in the average number of personnel towards a decrease by 7.5 people entailed a decrease in the volume of work performed, services rendered, goods sold by 4217.1 thousand rubles.

At the same time, the change in the average annual output towards an increase of 93.51 thousand rubles. / person entailed an increase in the volume of goods, works, services sold by 35,066.25 thousand rubles.

Now let us calculate the cumulative effect of changes in the average headcount and average annual production of employees on the change in the volume of goods, work, and services sold, by adding the sums of the impact of changes in the average headcount and the impact of changes in average annual production, using formula 17.

ΔРП total = 4217.1 + 35066.25 = 30849.15 thousand rubles.

According to the calculations, the cumulative change in the volume of goods sold, work services due to changes in the average number of personnel and average annual output is equal to an increase of 30849.15 thousand rubles.

Let us compare the obtained value with the absolute deviation of the volume of goods, works, and services sold calculated and presented in Table 6.

The deviation presented in the table is equal to an increase in the volume of goods, works, services sold in value terms by 30,852 thousand rubles. A slight discrepancy in the amounts equal to a deviation of 2.85 thousand rubles. has to do with rounding.

The coincidence of the received amounts indicates that the calculations were carried out correctly.

As we can see, the decrease in the volume of sold goods, works, services in value terms is caused by a decrease in the extensive, that is, the quantitative factor of the average headcount.

And the increase in the volume of sold goods, works, services is caused by an increase in the intensive, that is, the qualitative factor of the average annual production of workers.

In reality, there can be no purely intensive or purely extensive type of development, so it would be more correct to speak not about intensive or extensive types of development, but to say that on RSP No. 31 the intensive type of development is predominantly.

3.3 Analysis of factors affecting the indicators of the efficiency of the use of labor resources

The main indicator affecting the efficiency of the use of labor resources, as we already know, is labor productivity.

As mentioned above, a number of indicators, the so-called factors, also affect labor productivity.

The classification of factors is their distribution into groups depending on common characteristics. It allows you to gain a deeper understanding of the reasons for the change in the phenomena under study, to more accurately assess the place and role of each factor in the formation of the value of effective indicators.

Let's start calculating the resulting factorial model, for this we lack some indicators. Let's calculate them.

To obtain the proportion of workers, we will use the data of form No. 1-k "Report on the hiring, dismissal and relocation of workers" (Appendix E) and systematize them in the following table. To obtain the specific weight, average annual indicators are taken.

Table 7 - The structure of the personnel of the enterprise.

Indicators
Indicators
Total staff of the enterprise, including:

leaders
specialists
employees

After that, it is necessary to identify the unknown values of the remaining indicators included in the factorial model under consideration.

Information on the average length of the working day and the number of days worked per year by one employee will also be obtained from statistical form No. 1-k (Appendix E) and presented in table 8.

Table 8- Information about hours worked

Indicators
Average annual headcount, total
Man-hours worked, total
Number of man-days worked, total
Working day duration, hour.
The number of man-hours worked by one worker
The number of man-days worked by one worker
Average annual output of one worker, thousand rubles
Average hourly output of one worker, thousand rubles

After obtaining all the necessary data, we proceed directly to the factor analysis of labor productivity itself.

Table 9 - Factor analysis of labor productivity.

Indicators		substitutions
Share of workers
Number of days worked per year by one worker
Average working hours
Average hourly output of a worker
Average annual output of an employee

To carry out factor analysis, we will use formulas 21 and 22 and construct table 9 to systematize calculations using these formulas.

An increase in the share of workers in the total staff by 0.0005 resulted in an increase in labor productivity of one employee by 0.32 thousand rubles.

The specific weight factor characterizes the composition of the personnel and is quantitative.

ΔПТΔUrab = 565.91 - 565.59 = 0.32 thousand rubles,

where ΔПТΔUrab is a change in labor productivity due to a change in the proportion of workers.

The reduction in the number of days worked per year by one worker by 0.13 days resulted in a decrease in the productivity of one worker by 0.51 thousand rubles.

ΔПТΔДн = 565.4 - 565.91 = - 0.51 thousand rubles,

where ΔПТΔДн is the change in labor productivity due to changes in the number of days worked by one worker per year.

The decrease in the average working day by 0.96 hours entailed a decrease in the labor productivity of one employee by 48.21 thousand rubles.

This factor is also quantitative and characterizes the use of working time.

ΔPTΔPRD = 517.19 - 565.4 = -48.21 thousand rubles,

where ΔПТΔПРД is the change in labor productivity due to changes in the average length of the working day.

An increase in the average hourly output of one worker by 0.1 thousand rubles. entailed an increase in labor productivity of one employee by 132.62 thousand rubles.

This factor characterizes the efficiency of the use of labor and is of high quality.

ΔПТΔHour = 649.81 - 517.19 = 132.62 thousand rubles,

where ΔПТΔHour is the change in labor productivity due to changes in the average hourly output of one worker.

The cumulative influence of factors on labor productivity is calculated by adding the results of the influence of the previous four factors on labor productivity.

ΔPTtotal = 0.32 - 0.51 - 48.21 + 132.62 = 84.22 thousand rubles,

where ΔПТtotal is the cumulative change in labor productivity.

Thus, as a result of the cumulative influence of these factors, the average annual labor productivity of one employee increased by 84.22 thousand rubles.

Let us compare the obtained result with the absolute deviation; a slight discrepancy in the results indicates that the calculation was carried out correctly.

As shown by the analysis of factors, the greatest positive influence the level of average annual labor productivity of one employee was affected by an increase in the average hourly output of one worker by 0.1 thousand rubles.

The greatest negative impact on the level of the average annual labor productivity of one employee was exerted by the reduction in the average working day by 0.96 hours.

Also, an increase in the share of workers in the total headcount by 0.005 had a positive impact on the level of average annual labor productivity of one employee.

In order to find out the reasons for the loss of the duration of the working day of one employee, it is necessary to analyze the balance of the working time of the enterprise.

And in order to find out the reasons for the increase in labor productivity of one employee, it is necessary to rely on the average number of personnel and on the volume of goods, works, services sold in value terms.

3.4 Reserves for increasing the efficiency of the use of labor resources

After the analysis, it is possible to draw conclusions about the reserves of the enterprise, identified in the process of the analysis.

One of the most important tasks of economic analysis at any enterprise in a competitive environment is the search and timely use of reserves as the most important condition for the survival and development of an economic entity.

The actually existing, but not used or not fully used, opportunities for increasing labor productivity are called reserves for its growth.

Identifying reserves is a rather serious and complex task that requires high competence.

According to the time of use, reserves are divided into current and prospective.

According to the place of origin, reserves are divided into intersectoral, sectoral and intra-industrial.

The sectoral reserves of labor productivity growth are the possibility of using more advanced techniques and technologies, optimal cooperation, specialization and concentration.

Intra-production reserves of labor productivity growth are located directly within the enterprise. They are the most numerous and the most effective when used. Let's consider them in more detail.

First, in the course of the analysis, when calculating the savings in the number of personnel, an overexpenditure of personnel was revealed equal to 62.37 people, which in value terms amounted to 820.17 thousand rubles. That is, the company effectively uses the number of personnel. Nevertheless, it is recommended to reduce cost overruns.

This can be done either by reducing the number of employees, or by reducing the average wages of employees.

At the same time, the calculation of the influence of indicators of the efficiency of the use of labor resources on the volume of goods, works, services sold in value terms showed that the decrease in the number had a negative impact on the latter indicator.

This means that it is better to implement a reduction in the cost overrun by reducing wages.

Also, the analysis revealed a positive impact on the change in the volume of goods, works, services sold in value terms of the average annual output of an employee.

As we can see, the nature of the development of the enterprise is intensive. The basis for intensive development is scientific and technological progress.

Intensification means that the results of the enterprise are growing faster than the costs of it. This means that by involving in production relatively fewer resources, the company gets great results.

Also, the reserves of growth will be all those factors that affect the average annual productivity of the employee.

When conducting factor analysis, the greatest influence on the level of average annual labor productivity of one worker was exerted by an increase in the qualitative, that is, intensive factor - the average hourly output of one worker. This is also a positive result.

As mentioned above, in order to find out the reasons for the increase in labor productivity of one employee, it is necessary to rely on the average number of personnel and on the volume of goods, works, services sold in value terms.

Since the decrease in the average annual number of personnel negatively affects the indicator of the average annual number of employees, the increase in labor productivity was caused by scientific and technological progress.

A negative impact on the level of average annual labor productivity of one employee was exerted by a reduction in the quantitative, that is, extensive factor - the duration of the working day of one employee. In this case, working hours will be the reserve.

The number of days worked per year by one worker is also a reserve for the growth of labor productivity.

In order to find out the reasons for the loss of the duration of the working day of one worker and the number of days worked per year by one worker, it is necessary to analyze the reserve of working time.

The change in the structure of personnel had a positive effect on the increase in the efficiency of the use of labor resources, namely, an increase in the proportion of workers in the overall structure of the personnel of the enterprise.

In general, making a conclusion on the analysis of the efficiency of the use of labor resources based on the materials of RSP No. 31, we can conclude that labor resources at the enterprise are used efficiently, but not at full capacity.

For a more efficient use of the reserves of labor resources, it is required to take measures to improve the efficiency of their use. We will consider these activities in the next chapter.

Carrying out its activities, the company must assess the resources available to them, select the most priority areas for spending resources and analyze the possibilities of attracting resources from outside.

The economic aspect of the choice problem is to find out which option for using limited resources will provide the maximum profitability.

After we have analyzed the efficiency of the use of labor resources and identified the reserves for growth, we can choose the direction of the use of resources.

Improving the organization of work is carried out at enterprises in the following main areas:

Optimization of forms of division and cooperation of labor;

Improving the organization and maintenance of workplaces;

Streamlining excellence;

Changes in the volume and structure of production;

Using more advanced techniques and technology.

All these intersectoral areas for improving the organization of labor are universal for enterprises of any level and form of ownership, for workers of any category. Therefore, it is advisable to carry out these activities at RSP # 31. These activities should be carried out in close relationship and constantly.

Also, when developing measures, it is necessary to pay attention to internal production reserves. First of all, it is necessary to rationalize the average headcount, since the overspending of the headcount indicates its effective use, but at the same time, unnecessary costs arise. Mainly, these are extra salary costs. Therefore, it is necessary to take measures to reduce it.

For further growth in labor productivity, it is necessary to increase the following factors:

The degree of mechanization and automation;

Strengthening labor discipline;

Qualification of workers;

Application of progressive methods of labor rationing;

The current bonus system, material and moral stimulation labor;

Psychological climate and others.

It is also necessary to increase the length of the working day of employees and the number of days worked. That is, to take measures to implement the reserve of working time. It is also necessary to change the structure of personnel in order to increase the share of workers in the total number of employees.

In order to increase the reserve of working time and make changes in the structure of personnel, it is necessary to revise the existing balance of working hours and the balance of jobs and the number of employees at the enterprise.

It is the balance of working time that allows you to get an idea of the efficiency of using working time at the enterprise. The basic unit for its compilation is the standard hours. The balance of working hours consists of two parts. The first part reflects labor resources, and the second part shows the use of labor resources.

The balance of jobs and the number of employees is compiled to establish the presence of redundant or unemployed jobs, which affect the ratio of labor and fixed capital and, accordingly, the level of efficiency in the use of these factors of production.

The purpose of using sectoral and internal production reserves is a more efficient use of labor resources and, as a consequence, a reduction in labor costs for the production of a unit of products, works, services.

Factors in the growth of labor productivity are not only changes in the material, technical, organizational and socio-economic conditions of labor, that is, they can act not only as specific measures, but also as a reversal of deep-seated processes and phenomena. For example, changing the form of ownership, deepening cost accounting, complex restructuring of an enterprise, etc.

You can also analyze the ratio of growth rates of labor productivity and average wages to rationalize them.

The structure and organization of production and labor include such measures to increase the reserves of the efficiency of the use of labor resources, such as increasing the level of concentration, specialization and cooperation, reducing the duration production cycle, ensuring the rhythm of production and other principles of the scientific organization of production; reduction and complete elimination of manufacturing defects; ensuring the principles of the scientific organization of labor.

Conclusion

In the course of this course work, the theoretical foundations of the analysis of the effectiveness of the use of labor resources were investigated. In particular, all the indicators necessary for the analysis were studied. These are indicators of production, labor intensity and profitability of personnel.

The paper discusses in detail the analysis methodology, indicating all the necessary calculation formulas.

The necessary information base on educational-methodical literature and sources of the enterprise is indicated.

The organizational and economic characteristics of RSP No. 31 are described. And also calculations were made of all the necessary economic and financial performance indicators. At the same time, it was noted that, in general, according to RSP No. 31, the development trend is positive.

The analysis of the efficiency of the use of labor resources was carried out according to the specified method. The main indicators characterizing the efficiency of the use of labor resources have been calculated; the relative cost overrun was calculated, which amounted to 62.37 people, which in value terms is 820.17 thousand rubles.

The influence of indicators on the change in the volume of commercial products is calculated; a factor analysis of the average annual labor productivity of an employee has been carried out. At the same time, a conclusion was made about the intensive nature of the development of the enterprise, and also unused reserves of growth in the efficiency of the use of labor resources were revealed.

List of sources used

1 Gilyarovskaya L.T., Lysenko D.V., Endovitskiy D.A., Complex economic analysis economic activity: Textbook - M .: TK Welby, Publishing house Prospect, 2008. - 360 p .;

2 Chechevitsyna L.N., Chuev I.N., Analysis of financial economic activity: Tutorial, 3rd ed., Rev. and add. - M .: Publishing house Phoenix, 2006. - 352 p .;

3 Gusarov V.M., Kuznetsova E.I., Statistics: Textbook - Moscow: Unity-Dana Publishing House, 2007. - 463 p .;

4 Lyubushin NP, Comprehensive economic analysis of economic activity: Textbook, 3rd ed. - M .: Publishing house of Unity-Dana, 2006. - 446s .;

5 Gorfinkel V.Ya., Shvandar V.A., Enterprise Economics: Textbook, 4th ed. - M .: Publishing house Unity, 2007. - 506 p .;

6 Pyastolov S.M., Analysis of the financial and economic activities of the enterprise: Textbook - M .: Publishing house Infra-M, 2006. - 215 p .;

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8 Martynova T.A., Comprehensive economic analysis of economic activity: Textbook / Publishing house Sovetskaya Kuban, 2009. - 161 p .;

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10 Kondrakov NP, Accounting: Textbook for universities, 5th ed., Revised. and add. - M .: Publishing house Infra-M, 2007. - 592 p .;

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15 Petrov V.I., Analysis of the use of labor resources of the enterprise: Textbook - M .: Publishing house of Modern Management, 2006

After completing Chapter 6, the bachelor must:

know

- a system of indicators of the efficiency of the use of labor resources;
- the procedure for assessing the provision of an organization with labor resources;
- methodology for analyzing the movement of labor;
- methodology for analyzing the effectiveness of the use of labor resources;
- types of motivation and their impact on labor productivity of the organization's personnel;

be able to

- to carry out a factor analysis of indicators of the efficiency of labor resources;
- to determine the impact of the use of labor resources on product output;
- to analyze the indicators of the composition, structure and dynamics of labor resources; form and interpret conclusions based on the results of the analysis of the effectiveness of the use of labor resources;
- to form management decisions based on the results of the analysis of the efficiency of the use of labor resources;

own

– modern methods formation of an analysis information base;
- knowledge of the economic content of indicators of the use of labor resources;
- methods for developing programs for analyzing the use of labor resources and their implementation;
- the skills of using modern methods of factor analysis in solving urgent management problems;
- analysis techniques critical indicators use of labor resources.

The provision of the organization with personnel of the required composition and qualifications, adherence to the specified parameters of labor productivity and its motivation, the effective use of working time are the main directions of the analysis of the organization's labor resources and the effectiveness of their use.

The main tasks of the analysis of labor resources and the efficiency of their use include:

1) assessment of the organization's supply of labor;
2) analysis of the movement of labor resources;
3) study of the effectiveness of the use of labor resources and staff motivation;
4) identification of reserves for increasing labor productivity.

Analysis of the availability of labor resources and their use

covers a wide range of indicators, the study of which requires extensive information. Such information is contained in the following sources:

form No. 1 - enterprise "Basic information about the activities of the organization" (annual);
primary documents of synthetic and analytical accounting;
form 4-P "Information on the number and wages of employees" (monthly);
form No. 1 "Information on the distribution of the number of employees by size of wages" (once every two years);
form 57-T "Information on the wages of workers by profession and position" (once every two years);
Form No. 7 - Injury "On Industrial Injuries and Occupational Diseases" (annual);
form No. 1-T "Information on the number and wages of employees" (annual).

Human resources of the organization are characterized by a system of indicators, among which the indicators of the personnel composition and its structure occupy an important place.

In terms of composition, the organization's personnel in industry are divided into industrial-production and non-industrial.

Directly involved in the manufacture of products takes industrial production personnel, which consists of the following categories: workers, apprentices, engineering and technical workers, employees, junior service personnel, security workers.

The composition of industrial and production personnel is studied by grouping the number by profession, level of education, length of service, gender. So, when analyzing the composition of engineering and technical workers by educational level, specialists with higher, incomplete higher and secondary technical education are distinguished. Workers can be grouped by gender, age, length of service, profession, qualifications.

The structure of the number of industrial and production personnel depends on the specifics of the industry, specialization and scale of production, and the range of products.

The growth in the proportion of workers indicates, other things being equal, a qualitative change in the structure of industrial and production personnel. The factors that determine the increase in the share of workers in the total number of industrial and production personnel are the structure of the organization's management, the system of organizing the work of the service personnel, the automation of the organization's management system, the qualifications and professional level of workers.

The increase in the share of engineering and technical workers is a consequence of improving the organization of production, the introduction of automatic production lines, complication of individual parameters of manufactured products.

The analysis of the composition, structure and dynamics of the average headcount of the organization can be carried out according to the data given in table. 6.1.

According to the table, the average headcount of the organization in reporting period compared to the baseline, it practically did not change. The structure of the number of employees in the reporting period slightly differs from the structure of the base period. There is a slight decrease in the number of workers and security workers and an increase in the number of engineering and technical workers, office workers and junior service personnel.

A qualitative characteristic of the composition of workers is their qualification level, which is determined by the wage category. For a generalized assessment of the qualifications of workers, the average tariff category... It is calculated as the arithmetic mean of the wage grades, weighted by the number of workers with the corresponding grades. For example, if the number of workers in categories is: 1-30 people, II - 18 people, III - 100 people, IV - 110 people, V - 60 people, VI - 70 people, 388 people in total, then the average wage category is 3 , 93:

Table 6.1

Analysis of the composition, structure and dynamics of the average headcount of the organization

	Base period	Reporting period		Changes over the period (+, -)
	number of persons	number of persons	share of the average headcount,%	number, people	the share of the average headcount, %

Average headcount (SD), total
Including: industrial production personnel (PPP)

engineering technical workers
employees
junior service personnel
security workers

Average wage data is also used to establish compliance qualification level working complexity of the operations performed. So, if the average wage category of work performed is 5.2, then the organization should provide for the improvement of the qualifications of workers from 3.93 to 5.2. Further training can be achieved either by training working workers, or by hiring highly skilled workers and firing low-skilled workers.

Hiring and firing workers are external circulation work force. Transfer of workers from one group of industrial and production personnel to another - internal turnover. For the internal analysis of the organization, both types of labor turnover are important.

The movement of the labor force is characterized by absolute and relative indicators. TO absolute indicators include the following: the number of employees hired during the analyzed period; the number of workers transferred from one category to another; the number of employees laid off during the analyzed period. Relative indicators which are used to characterize the intensity of movement of the labor force, are the coefficients of hiring, leaving and stability of personnel.

The recruitment turnover ratio () is determined by the ratio of the number of employees hired for the analyzed period () to the average number of employees for the same period (SSR):

The turnover ratio for retirement () is equal to the ratio of the number of retired employees in the period under study () to the average headcount for the same period:

The personnel stability coefficient () is determined by dividing the number of employees indicated in the lists of the organization from January 1 to December 31 () by the average number of employees

this year:

The analysis of the movement of the labor force must be carried out by categories of the organization's personnel for the year, quarter, month. Its main purpose is to find out the reasons for the dismissal of workers. The reasons may be objective: conscription, change of residence, achievement retirement age and others. Subjective reasons are dissatisfaction with the size of wages, unfavorable working conditions and work regimes, use outside the specialty, lack of a package of social programs, etc.

The turnover of labor resources for various reasons leads to the loss of working time. Often the lack of manpower fits into the actual loss of working time. The following indicators are used to analyze the use of working time:

the average number of days worked by one worker for the period (month, quarter, year);
average working day;
the average number of hours worked by one worker for a certain period.

To reduce the loss of working time during the analysis, the causes of daily and intra-day losses are identified, as well as the unproductive use of working time spent on the production of rejected products and the correction of defects is investigated. Waste of time includes additional labor costs caused by the use of non-standard raw materials and equipment.

The analysis of the number, movement, qualifications of the workforce ends with the development of measures to improve the system of motivation for the work of employees of the organization.

Labor is an essential element of any economic process (supply, production and sale). To increase labor efficiency, it is necessary to create optimal relationships between such indicators as the number and composition of workers, labor productivity, the volume of work performed, and the use of working time. Economic analysis of labor is of no small importance for solving these problems.

The information base for the analysis of personnel is the data: accounting, financial and statistical reporting, management (operational) accounting and off-accounting data, primary information located in the personnel department, accounting documents, orders, etc. Depending on the goal and objectives of the analysis, other materials can also be used. The main reporting on labor is currently statistical. It includes a monthly form f. №P-4 "Information on the number, wages and movement of workers."

In accordance with the current legislation, enterprises themselves determine total number workers, their professional and qualifications, are approved by the states. It should be borne in mind that in the report f. No. 1-T does not provide a detailed breakdown by categories of workers, therefore, for the analysis, primary accounting data are used and the number of personnel in the reporting year is compared with the number of the previous year.

It should be noted that in tourism, as in other sectors of the economy, the problem of the use of labor should be solved through the active transition of the industry to an intensive path of development. More production activities can be performed with fewer workers. Naturally, the intensification of the processes of commodity circulation should not in any way affect the quality trade service... On the contrary, the scientific organization of labor, productivity growth can be assessed positively if the quality of service improves.

The process of studying and analyzing the effectiveness of the use of personnel at tourism enterprises consists of the following stages:

In the process of analyzing the number of employees, the following are established:

Compliance with the actual average headcount provided for in the staffing table;

The dynamics of the number of employees in comparison with the dynamics of the provision of tourism services;

Labor movement and turnover in the reporting period;

Changes in the professional and qualification composition;

Using the calendar fund of working time;

Impact on the change in the number of employees of the implementation of measures for mechanization labor-intensive processes, rationalization of jobs, etc.

When analyzing the provision of a tourist organization with personnel, data on the payroll and average payroll, the structure of the workforce are used.

The provision of a tourist organization with workers is studied by comparing the number of employees for the reporting and previous periods.

In the process of analysis, it is necessary to study the composition of the working on specific categories and groups, both in absolute and relative terms. For this, a table is built, which determines: the percentage of the plan and the dynamics of the number in general and by groups of workers; surplus or shortage of staffing is revealed, etc.

After analyzing the total number of employees, the structure of personnel should be assessed, for which the proportion of managers, operational workers, workers and other personnel in the total number is considered.

In the course of the analysis, it is necessary to pay attention to the fact that the actual number of employees does not change significantly over time, unless, of course, the increase in the number occurred as a result of the unexpected opening of new divisions. The number of employees can be reduced by reducing the share of manual labor, using progressive forms of service, and improving the organization of workplaces. Thus, with a minimum number of employees, increase the volume of sales of goods.

Having studied the provision of a tourist organization with workers in the context of groups and professions, it is necessary to start analyzing their qualitative composition, that is, qualification and educational level, age, gender and work experience.

When analyzing the qualification level of managers, one should calculate the shares of each category of managers (highest, first, etc.) in the total number of managers. If the total number of managers is dominated by managers with low categories, then this can affect the volume of sales and the quality of customer service. Based on the results of the analysis, specific proposals are made and measures are planned to eliminate the reasons for the low qualifications of managers, measures are developed for training, retraining and advanced training of personnel.

According to the educational level, employees (managers, specialists) and other employees are studied. In this case, a grouping table is drawn up with a division of workers: with secondary education, with secondary specialized, with higher and incomplete secondary education. This grouping allows you to study the dynamics of these indicators, to calculate the proportion of each group of workers, depending on the educational level.

After analyzing the qualifications and educational level of workers, it is necessary to start studying them by age, gender and work experience. Analyzing the age structure of workers and the length of service, it is necessary to calculate the proportion of workers in each group in the total number. An analysis of employees by continuous work experience allows us to identify the stability of personnel in a given organization and outline ways to secure them (improving wages, creating favorable conditions for work, etc.).

The study of staff stability is directly related to the analysis of employee movements and anticipated redundancies.

In the course of analyzing the movement of workers, the following coefficients are used: total turnover; turnover on admission and dismissal; staff turnover; stability; turnover; shift, etc. The analysis of these coefficients is of great importance and consists in the study of changes in the dynamics and the reasons for such changes. Employee movement factors characterize the share of hired or dismissed employees in their total number.

After calculating the above coefficients, it is advisable to analyze the reasons for their sharp fluctuations in dynamics, which will make it possible to develop specific measures to eliminate their negative consequences.

When analyzing the coefficients, one should compare the coefficient of turnover for the hiring of workers with the coefficient for their retirement. If they are equal, the qualitative composition of the employed and dismissed workers should be analyzed. It is necessary to study more carefully the situation when the turnover ratio on disposal is greater than the turnover ratio on acceptance. In this case, the reason for this situation is determined: the introduction of automation production processes, advanced forms of customer service, etc. If the turnover rate for hiring workers is greater than the turnover rate for retirement, then this may be a consequence of the opening of additional production facilities and other structural divisions, poor organization of labor, reduced automation, etc.

The change in the staff turnover rate is analyzed by finding out the reasons for the dismissal of employees as a whole for the organization, individual professions and divisions.

The use of working time has a great influence on the efficiency of the organization as a whole. Why are the indicators calculated: the number of man-hours worked (excluding external part-time workers and unscheduled employees); number of man-hours worked external part-timers; the number of payroll employees who worked part-time at the initiative of the administration and the number of man-hours they did not work; the number of payroll employees who were granted leave without pay or with partial pay at the initiative of the administration and the number of their man-days; the same, but at the own request of the workers; the number of person-days of illness (falling on working days according to the calendar) of employees on the payroll in accordance with the sheets of temporary disability. In the process of analyzing temporary disability, its causes should be established: occupational morbidity, industrial injuries, other causes and measures taken in the organization to protect the health of workers.

Studying the dynamics of the above indicators, it is possible to analyze the changes over a number of years in the average number of days worked by one employee (D) and the average length of the working day in hours (PDD) according to the formulas:

where NP is the person-days worked by all employees for the period;

HH - man-hours worked by all employees for the period;

H is the number of employees.

When analyzing working time, it is calculated in days: calendar time fund; nominal time fund (calendar fund minus non-working days); real fund of working time (nominal fund of time minus the number of days of absenteeism and minus the whole day's downtime). Downtime analysis is carried out by studying the causes of their occurrence and developing specific measures to eliminate the conditions for their occurrence.

Increasing labor productivity is important for trade, as well as for any other sector of the economy. economic importance... Labor productivity is an indicator that reflects all aspects of the economic and financial activities of organizations. Productivity growth has a beneficial effect on many indicators: sales volumes, sales costs, wages fund, profits. Although labor productivity itself depends on the introduction of new technology, improving the organization of labor and material incentives.

The indicator of labor productivity in tourism is the value of turnover per one average employee in general, as well as for their individual groups (operational workers, sellers) per unit of time. Consequently, labor productivity in tourism is understood as the ability of an employee to realize a certain amount of goods per unit of working time, and the amount of time spent on the sale of a unit of goods is called labor intensity.

This indicator is closely related to the structure of trade. It is quite acceptable for the global measurement of labor productivity, when there are no significant shifts in the structure of trade; and is completely unsuitable for comparative analysis two or more multidisciplinary travel organizations and their subdivisions. Thus, labor productivity in tourism is determined by the formula:

where Пт - labor productivity;

Nр - the volume of trade;

H is the number of employees.

The dynamics of labor productivity over a number of years is being studied, and at the same time, attention should be paid to:

a) the growth of labor productivity outpaced the growth of average wages (when analyzing, you can build a graph);

b) the growth in labor productivity outpaced the growth in the number of employees, i.e. the increase in sales (turnover) should be ensured by the growth of an intensive factor - labor productivity.

In the process of analysis, it is necessary to calculate not only the annual, quarterly, monthly labor productivity, but also the daily, hourly, which are calculated by the formulas:

where D - days of the period;

B - working time, hours.

Factor analysis of labor productivity is carried out in two directions:

the factors, reasons affecting the change in labor productivity are studied;

the influence of labor productivity on other economic indicators of the organization's work is revealed (the influence of labor productivity on sales volumes).

There are many factors that affect labor productivity. They can be divided into internal and external. External include: the state of the country's economy as a whole; scientific and technical progress; availability of new technologies; international relations; the state of the legislation; availability of personnel, level of education in the country, etc.

Internal factors acting at the level of the organization can be divided into three following groups: material and technical, organizational, economic.

The material and technical group includes factors associated with modern scientific and technological progress; the state and development of the material and technical base of trade; the level of mechanization of operations; introduction of new and modernization of existing equipment; structure of the tourist network, etc.

The group of organizational factors includes: the intensity of the introduction of progressive forms of customer service; improvement of the management system; scientific organization labor; improving the organization and maintenance of workplaces; loss of working time; staff turnover; professional development of personnel, etc.

Economic factors are a change in the volume and structure of trade; improvement of forms of remuneration, material incentives trade workers, etc.

To determine the influence of factors on labor productivity, we use different methods: groupings, analysis of variance and correlation, chain substitution, differences, integral and other ways. So, using the chain substitution method, you can calculate the influence of various factors using the formulas indicated in the previous and this section.

Increasing labor productivity is a cardinal problem for the further development of industries, since it is due to it that the main increase in sales volumes is achieved. The size of wages, in turn, depends on the level of labor productivity. Wages have two inextricably linked sides - this is, firstly, the main source of an increase in the well-being of workers and employees (or impoverishment - if this amount decreases, all other things being equal) and, secondly, a means of their material interest in the growth of production and the improvement of the organization of labor. In increasing the efficiency of workers' labor, a great place is occupied by the correct organization of wages and the improvement of the forms of its stimulation.

Unlike the industrial sectors of the country's economy, the organization of wages in tourism has its own characteristics, which are determined by the nature and specifics of workers' labor. The peculiarity of trade is that the subject of labor in it is the satisfaction of human needs, that is, the sale of goods to the population. Not only the volume of trade (the volume of proceeds from sales) depends on the quality of trade services for the population, but also the saving of time for buyers to purchase goods.

It should be noted that the current remuneration system is weakly connected with the final results of the work of organizations, does not sufficiently stimulate the introduction of progressive forms of organization of the service process, does not contribute to the growth of the professional level of workers. In tourism, the number of workers without special education has increased, which ultimately led to a deterioration in the quality of customer service.

The working hours of employees are regulated by labor legislation, according to which the duration of the normal working week is 40 hours, and for minors and persons working in difficult conditions - 36 hours per week. For some categories of workers engaged in particularly heavy work, a shorter working week is established.

When accounting for working time, the basic units are man-hours and man-days. In practice, larger units of time are used, such as person-month and person-year, but they are equivalent to the average number of employees for the corresponding periods.

Man-hour worked is 1 hour of work of an employee at his workplace. A worked man-day is considered to be the appearance of an employee at work and the fact that he started work regardless of the length of the working time.

The time theoretically earmarked for work consists of the hours actually worked during the normal period of work (scheduled time) and the hours not used during the period.

The hours actually worked should include:

a) hours actually worked during the normal period of work;

b) time worked in excess of the normal period of work and usually paid for supplies in excess of normal rates (overtime hours);

c) time spent at the workplace for such types of work as preparation of the workplace, repair, maintenance and preparation of equipment, filling out receipts, cards, invoices;

d) hours spent at the workplace during downtime due to temporary absence of work, stoppage of equipment, an accident, or time spent at the workplace during which no work was performed, but for which payment was made on the basis of a contract hiring;

e) time for short periods of rest at the workplace, including a tea break.

It should be noted that according to the international standard, the actual hours worked include:

Firstly, downtime, when the employee was at the workplace, but did not work for a variety of technical or technological reasons. Downtime means lost working time if an employee is present at the workplace. It is not included in the hours actually worked. All-day downtime (that is, when the employee showed up for work, but for various reasons of a technical or technological nature did not start work) are not taken into account as part of the time worked when calculating the funds of time, both in man-days and in man-hours. Intra-shift downtime, when the employee did not work only part of the working day, are not taken into account when determining the funds of time in man-hours;

Second, overtime. Since this is the time worked in excess of the time theoretically intended for work, then it should always be accounted for separately. Attention should also be paid to the fact that overtime is not any time worked in a given period in excess of the normally established duration of the working week (or working month). Currently common charts flexible work, according to which the employee, at his discretion, can (within certain limits) vary the duration of the working day, week, month. Under these conditions, overworking in excess of the working time established by law or the labor agreement in one period is compensated by free time in another period, or vice versa.

Working hours not used during the period for valid reasons consist of absenteeism due to illness, study leave, implementation of state and public duties and other absenteeism stipulated by law.

Reasons for not using working time include administrative leave and part-time or part-time work as decided by the administration, as well as labor conflicts. Complete information about the funds of time and their use can be obtained from the balance of working time (Table 8).

At the enterprise level, it is advisable to draw up balances of working hours on a monthly basis. A detailed classification of the directions of non-use of time for valid reasons and the reasons for the loss of working time makes it possible to coordinate the production program with those real resources of working time that can be available, based on data on the structure of using working time in a particular period.

Table 8 - Balance of working hours

Funds of time

Use of working time

1. Calendar fund of time

2. Holidays and weekends

3. Time fund (line 1 - line 2)

4. Regular vacations

6. Actual hours worked

6.1. The actual working time

6.2. Overtime worked

7. Time not used for valid reasons

7.1. Sickness absences (including absences due to industrial accidents)

7.2. Study or vocational leave

7.3. Family or personal leave

7.4. Fulfillment of public duties

7.5. Other absenteeism provided for by law

8. Administrative leave

9. Loss of working time

9.1. No show with the permission of the administration

9.2. Truancy

9.3. Day-to-day downtime

9.4. Intra-shift downtime

10. Termination of work due to labor conflicts

5. The maximum possible fund of time

(line 3 - line 4)

11. Total worked and unused for all reasons working time

(line 6 + line 7 + line 8 + line 9 + line 10)

12. Including within the scheduled time (line 11 - line 6.2.)

Thus, summing up this chapter, it should be noted that labor resources unite both employed and potential employees The personnel of the enterprise - all employees on the payroll are enterprises. When calculating the needs of an enterprise in personnel, it is necessary to ensure the most rational use of labor resources, the optimal ratio of various categories of personnel, the maximum possible release of workers for the use of new types of activity. The calculation of the need for personnel must be made in the context of the categories of workers. To characterize the movement of workers, absolute and relative indicators are used. The main indicators for assessing the intensity of movement of labor resources include: the rate of turnover on admission, the rate of turnover on retirement, the rate of turnover, the rate of staff constancy, the replacement rate of labor, the rate of constancy of the composition.

The information base for personnel analysis is the following data: accounting, financial and statistical reporting, management (operational) accounting and off-accounting data, primary information located in the personnel department, accounting documents, orders, etc. In accordance with the current legislation, enterprises themselves determine the total number of employees, their professional and qualifications, states say. The process of studying and analyzing the effectiveness of the use of personnel in enterprises consists of the following stages:

Study and assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by category and profession;

Determination and study of indicators of staff turnover;

Identification of reserves of labor resources, their fuller and more efficient use.

MINISTERSTVO of education and science of UKRAINE

Hydrotechnical technikum

Zaporizhzhya State Engineering Academy

Course robot

S discipline "Economic analysis"

Specialist. 5.50 112 "Birzhova activity"

Topic: Analysis of the efficiency of labor resources management

Explains the note

to exchange rate robots

Viconavla:

group student. 41 - 07 Shiyan A.O.

Kerivnik robots N.G. Sichova

Assessment for N.G. Sichova

L.A. Polushchikova

Indicators

Absolute deviation

Growth rate, %

Rate of increase, %

Total sold goods, works, services, thousand rubles

Average number of personnel, people

Average annual output, thousand rubles / person

Labor intensity, person / thousand rubles

Course work: 33 pages, 2 figures, 5 tables, 11 sources of literature.

Research object: Efficiency of use of labor resources

The purpose of the work is to analyze the productivity of workers, as well as their wages. Identify ways to improve the organization of labor and wages.

Research method: theoretical, analytical, descriptive, comparative.

Key words: Enterprise, labor, organization, wages, tariff, payment, employee, plan, regulation, working hours, allowances, additional payments, vacation, fund.

Introduction

1. Analysis of indicators for labor and wages

1.1 Organization of human resources management

1.2 Objectives and sources of analysis of labor productivity and wages

1.3 Labor productivity analysis

2. Improving the efficiency of the use of labor resources

2.1 Opportunities for increasing labor productivity

2.2 Planning the number of employees of the enterprise

3. Analysis of indicators of the effectiveness of the use of labor resources

3.1 Analysis of labor supply

3.2 Scope of work and workers

3.3 Work performance analysis

3.4 Assessment of the use of the wage bill (PIF)

3.5 Analysis of the factors that influence the deviation of the POP

Conclusion

Bibliography

Introduction labor resource productivity wages

The topic of the work is devoted to the functions, role and tasks of payment systems and labor incentives in modern economic conditions, as an urgent problem of the current development of the Ukrainian economy. The paper provides an analysis of production activities, labor organization and remuneration systems.

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