Directions for the analysis of labor indicators. Analysis of the labor resources of the enterprise. Deviation from the plan

Significance, tasks and sources of information for the analysis of labor indicators of the enterprise
Analysis of the availability of labor resources,
Analysis of the use of working time
Labor productivity analysis
Analysis of the payroll and the average wage of the enterprise

The volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other performance indicators depend on the security of the enterprise with labor resources and the efficiency of their use.

The main tasks of the analysis are:

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

Definition and study of staff turnover indicators;

Identification of reserves of labor resources, more efficient use of them;

Study and assessment of the level of labor productivity of the enterprise;

Studying the organization of remuneration of the personnel of the enterprise;

The study of the growth dynamics of the average wage and consideration of its correspondence to the growth of labor productivity, etc.

The main sources of analysis are f. No. 1 DAP of statistical reporting “Survey of business activity of an industrial organization” (monthly), section 1 “Number of employees in the organization in the current month”; f. No. P-4 "Information on the number, wages and movement of workers", f. No. 1-T "Information on the number and wages of employees by type of activity" (monthly); f. No. 5 "Appendix to the Balance Sheet"; relevant sections of the plan for the economic and social development of the enterprise, data on current accounting and operational and technical accounting, and other materials, as well as materials from the personnel department, etc.

The provision of an enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need.

Abs.surplus (shortage) of workers H:

Chf, Chpl - a fact. and the planned average number of employees of the corresponding category, people.

The relative deviation of the number ΔChotn is determined by comparing the actual average list. the number of Chf with the planned Npl, adjusted for the implementation of the plan in terms of the volume of output (works):

ΔChotn \u003d Chf-Chpl * Jv

Jv is an index that characterizes the level of implementation of the plan in terms of gross output in a given period.

Analysis of the qualitative composition of labor resources by qualification (see practice). To do this, compare the average tariff. categories of work and workers:

Tr - tariff category

Chi - the number of workers of the i-th category;

Vi - the amount of work of each type (category).

The normal ratio is: Trx < Tr-t. The difference between the digits should not be > 0.2.

The composition of the staff is studied by grouping the number according to:

Work experience, gender, professions.

Analysis of the structure of personnel by length of service. Disequilibrium in the age structure of work experience very often has adverse consequences. Mass dismissal of former staff can lead to the following phenomena:

New workers, due to the lack of continuity in the production process, did not immediately master the work on the existing equipment;

The new staff allows you to save on wages (the payment of employees with experience has a significant impact on the total amount of wages of the enterprise - the index of record of work experience);

The new staff is delaying the process of building a strong trade union structure;

The balanced structure of the workforce (not too young, not too old) indicates a policy of meaningful selection of workers with adequate education.

Analysis of the structure of the enterprise by gender (historical reasons, social strategies of enterprises).

Analysis of the personnel structure according to professional characteristics.

workers employed in production that requires very high qualifications, medium, low qualifications or not requiring it at all;

workers in the sphere of production, services, warehouses, transport, etc.;

workers performing automated, mechanized or manual operations.

The analysis should make it possible to evaluate the work performed, taking into account their complexity and the need for special education for personnel of higher, middle and lower levels.

Analysis of the structure, composition of the average number of personnel of the organization can be carried out in the following form

Analysis of composition, population structure

Personnel category	Base period	Reporting period	Changes
Human	%	Human	%	Absolute.	Rel.% (p.p.)
					p.4-p.2	p.5-p.3
1. Wed. payroll, total
including
2. workers
3. Engineering
4. employees
5. MOS
6. security workers

To characterize the movement of the working force, calculate:

Receipt turnover rate: Kpr \u003d Number of accepted / Avg.listed number

Turnover by disposal: Kv \u003d Number of quitters / Avg.list.

Flow rate:

Kt \u003d Number of people who left due to their own wishes. and violating labor.discipline/Average list.

Personnel constancy: CPP \u003d Number of people who worked the whole year / Average list.

The data are summarized in Table 1.6.

Table 1.6

Analysis of labor movement

Indicators	Periods
2002	2003	2004
1. Consisted of workers at the beginning. period, people
2. accepted total, people, including
- accepted by the enterprise independently;
3. Total retired, people, including
At your own request;
for violation of labor discipline;
to reduce
4. Number of employees at the end of the period, persons
5. Average headcount, pers.
6. Turnover ratio for acceptance, %	14,65	5,3	37,00
7. Turnover ratio on dismissal, %	4,46	25,33	12,99
8. Flow rate, %	4,46		12,99
9. Personnel retention rate, %	85,99	59,33	61,69

According to the data in Table 1.6, it can be seen that the staff turnover in 2004 was thirteen%. This value can be considered normal, however, the trend of increasing this indicator over the analyzed period indicates some destabilization of the personnel. In addition, management cannot but be concerned about the fact that employees were fired for violation of labor discipline over the past 2 years (9 and 5 people, respectively). HR managers need to develop measures to strengthen labor discipline.

It should be noted that quite significant costs are associated with labor turnover:

Direct costs of laid off workers;

Costs associated with a decline in production during the replacement period;

Reducing the volume of construction work due to the training and education of personnel;

Overtime pay for remaining employees;

Staff training costs, etc.

Thus, the activities of the enterprise, aimed at reducing staff turnover, can have a direct impact on improving the efficiency of production as a whole. Therefore, work with those who leave and the development of measures to reduce staff turnover are important elements of work with personnel.

It is necessary to study the reasons for the dismissal of employees (due to personal wishes, staff reductions, violations of labor discipline, etc.)

The analysis of the duration of the TC can be carried out on the basis of ts hicogram, harmonogram.

The ratio of net production time to total production t in this example is not very good (over 30% loss). This is a poor performance indicator.

Rice. Classification of working hours by losses

In addition to direct accounting of working time losses, factor analysis can be used to analyze working time losses.

An analysis of the use of working time can be carried out by analyzing the working time fund (FW):

FRV \u003d H r-chih * D * P

H p-chih - the number of workers, people;

D - the number of days worked by 1 worker on average per year, days;

P is the length of the working day, hour.

Hour=person*day/person*hour

All day losses:

D p \u003d Bf * (Df-Dpl) * Ppl

Intra-shift losses:

SM p \u003d Bf * Df * (Pf-Ppl)

If the company recorded overtime hours worked, then intra-shift losses will be even greater. Since overtime hours for 1 shift must be subtracted from Pf.

Reasons for the formation of excess losses of working time:

Objective - lack of electricity, water supply, illness of workers with temporary disability, etc.

subjective - downtime due to poor organization of labor (lack of work front, tools, raw materials, materials), absenteeism, etc.

Losses caused by subjective factors - reserve for increasing the CDF:

The reserve for reducing the number in this case: ∆Ch=PRV/Ch 1

PRV - loss of working time caused by subjective factors, man-hour.

The reserve for increasing output by reducing the loss of working time due to the fault of the enterprise: DQ \u003d PRV * In wed.

However, it must be borne in mind that the loss of working time does not always lead to a decrease in the volume of production, since they can be compensated by an increase in the intensity of work of workers. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.

PT is an indicator that determines the efficiency of labor in the production process.

PT is influenced by many factors. In CO, these factors are:

Q-s of manual labor due to the mechanization of heavy and labor-intensive work, due to better organization of labor;

Security of workers with a work front;

Increasing the level of prefabricated construction;

Introduction of new equipment, technology and advanced labor methods;

Increasing the creative activity and skills of employees.

PT level:

Fri=Q/T Tem=T/Q

T - the amount of work. t spent on the implementation of Q construction and installation work

Methods for assessing PT in construction :

Natural;

Cost;

Normative.

natural method- determination of production in nat.un. in unit t and is usually used to determine the output by type of work. Being the most objective indicator of PT, it allows you to directly measure the Q of the work performed and the t spent on it; analyze ST for 1 project by type of work, identify weaknesses in the organization of production, identify reserves for the growth of ST.

cost

B \u003d Q cmr by Cm / H (d.u.)

Allows you to set average output per 1 worker or 1 worker by years and conduct a comparative analysis of output for various COs.

“-” the level of production at the estimated cost is influenced by the level of material consumption of products.

Normative used in determining the degree of efficiency of the use of workers by teams, units or individual workers with standards.

V=T n / T f *100

T n - standard. T for the performance of work, man-hour;

T f - actual t, person-h.

"-" difficulty of clearing; does not give an idea of the absolute level of PT.

When analyzing the dynamics of production, it is determined index of structural shifts.

Kt - coefficient of change in labor intensity;

d 0 , d 1 - the share of the volume of work in the areas of industrial construction in the total volume of construction and installation works performed by own forces in bases. and reporting periods.

example

Labor intensity of construction and installation works depending on the type of construction

Industrial engineering	At 0 output	IN 1	K t	Q 0 , thousand rubles	Q 1 thousand rubles	d0, %	d1, %	K T d 0	K T d 1
New Expanded Renovation			1,00 1,23 1,35			45,0 30,0 25,0	35,2 32,4 32,4	45,0 36,9 33,8	35,2 39,9 43,7
Total				10000	10800	100,0	100,0	115,7	118,8

i in=7013/6802=103.1

Index of structural shifts:

TE of production without the influence of structural shifts (fixed structure index):

Jv \u003d (i in / J) * 100 \u003d (103.1 / 97.4) * 100 \u003d 105.6%

Thus, TP of the total output

i in \u003d 105.6 * 97.4 / 100 \u003d 103.1%

The increase in PT achieved by SO in the reporting year is 5.6%. As a result of the influence of structural shifts, output increased by only 3.6%. This was affected by the growth in the share of expansion and reconstruction works, where the labor intensity is higher than in new construction.

Formulas for the dependence of PT on changes in the labor intensity of work:

Payroll means the entire amount of payments determined by the tariff, salaries and reduced rates, progressive surcharges, bonus systems, as well as material incentives, social surcharges, and other payments from profit.

1) Abs. change in payroll:

∆FZP abs=FZP otch - FZP pl.

However, the absolute change in itself does not characterize the use of the wage bill, since this indicator is determined without taking into account the degree of fulfillment of the plan in terms of the amount of work.

Rel. deviation:

∆FZPotn=FZPotch-FZP pl*Kv.p.

To v.p. - the coefficient of implementation of the plan in terms of the amount of work.

However, it must be borne in mind that only the variable part of the wage bill is adjusted, which changes in proportion to the volume of production. These are the wages of workers at piece rates, bonuses to workers and management personnel for production results, and the amount of vacation pay corresponding to the share of variable wages. The constant part of wages does not change with an increase (decrease) in the volume of work (wages of workers at tariff rates, wages of employees at salaries, all types of additional payments, wages of workers in non-industrial industries and the corresponding amount of vacation pay).

∆FZPotn \u003d FZPotch- (FZPpl.per * K v.p. + FZP pl. post)

2) comparison of the dynamics of marketable products (volume of work performed), the volume of products sold (sales proceeds) and the wage bill will allow you to determine the way the wage bill is formed (based on the volume of manufactured goods - piecework payment or on the basis of receipt of payment for work).

If r Q tp, FZP<0,3 – свидетельствует о том, что формирование ФЗП сотрудников происходит не на обосновании объема произведенной продукции, т.е. сдельная система оплаты труда на предприятии не нашла широкого применения.

r Q rp,FZP >

for the administrative and financial services of an enterprise, the formation of a wage bill based on the volume of products sold is justified, since the financial well-being of the enterprise depends on their activities (selection of counterparties, the terms of the contract with them, monitoring compliance with payment terms).

With regard to workers directly producing products, a method based on marketable products is more suitable.

3) analysis of wages by the statistical method of data processing

Salary, rub	FOT	population	average salary
rub.	in % of the total	Pers.	in % of the total	rub.	in % to the average
400-800		3		7	713	46
800-1200		15		22	1046	67
1200-1600		29		33	1368	87
1600-2000		28		24	1778	113
2000 and over		25		13	3052	195
TOTAL	167635	100		100	1567	100

Fashion - the value of the trait under study, which among all its values occurs most frequently.

if the average wage< Me, means that more than half of the employees received less than the average wage in the reporting period.

Range of variation R=Xmax-Xmin

Wage spread.

Var the coefficient of variation

The critical value is 33%. If Var>33%, then the set cannot be called homogeneous, i.e. the company employs both highly paid specialists and low-paid service personnel.

Skewness coefficient → 0, which means that the distribution of values is symmetrical.

A strong asymmetry indicates a high share of high wages in total wages

D 10% of employees received “big salaries”, but the total salary for the period is 30% of the wage bill. 29% of low-paid employees received only 30% of wages

Ex→0 is a normal distribution.

A large positive kurtosis means that in the data set there is a “core” that varies slightly in this attribute, surrounded by rare values that are far from it. A large negative value of the kurtosis indicates the absence of such a “core”.

The value of the kurtosis indicates the steepness of the distribution: in the data set there is some weakly varying core. Indeed, the salaries of the vast majority of employees (primarily production workers) are close to the average and median values.

4) factorial analysis of FZP=N*ZP cf.

5) In the process of analysis, a correspondence should be established between the growth rates of PT and the average wage.

Productivity and wages do not always move in the same direction.

Situation 4: a general deterioration in the financial condition and economic situation at the enterprise. If such a ratio of growth rates (or rather a decrease) of indicators is observed over a long period, this can lead to social tension in the team and even to the complete economic collapse of the enterprise. Management needs to take drastic measures to completely restructure their enterprise.

Situation 3 testifies to the inefficiency of management. This ratio will lead to an increase in costs and a decrease in profitability.

Situation 2 may arise due to incorrect billing and an incorrect rationing system. Over a long period, this can lead to an increase in employee dissatisfaction and a decrease in productivity. It is necessary for the management to restructure the rationing system.

Situation 1 is the best for the enterprise and its employees.

Analysis of the growth rates of labor productivity and wages of employees

item 6 of the table: usually there are normative values for this indicator, which vary for enterprises of different industries. For industrial enterprises, the share of wages in 1 rub. revenue or volume of work performed is sometimes up to 20% or more. In educational institutions, consulting firms, service companies, companies operating in the field of high technologies, i.e. where the MOH for output is low or non-existent, the standard can be up to 70%.

For expanded production, obtaining the necessary profit, profitability, it is necessary that TR PT outstrip the growth rate of its payment. If this principle is not observed, then there is an overspending of wages, an increase in Sat and, accordingly, a decrease in the amount of profit.

K op \u003d J Fri / J from

Lead coefficient should not be >15-20%

Graphical representation of the relationship between the growth rate of PT and its payment.

To determine the amount of savings or overspending of wage bill due to a change in the ratio between TR PT and its payment, you can use the formula:

In the context of inflation, when analyzing the index of average wage growth, it is necessary to take into account the index of price growth for consumer goods and services for the analyzed period:

where ZP 1, ZP 0 - the average salary for the reporting and previous period, respectively;

J prices - inflation rates for the analyzed period (for 2004 J prices = 13%)

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ANALYSIS OF LABOR INDICATORS

Option 2

Performed

Student:

Faculty: MIM

Specialty: labor economics

group day

credit no. book.

Checked by: Kostin I.V.

Kaluga 2010

INTRODUCTION

THEORETICAL PART

CALCULATED PART

ANALYTICAL PART

CONCLUSION

BIBLIOGRAPHY

INTRODUCTION

The analysis of labor indicators is reduced mainly to the analysis of deviations of actual data values from planned indicators. It enables the manager to determine the direction of further activities in those divisions of the enterprise where there has been a deviation of the relevant indicators.

The relevance of this topic is determined by the fact that the successful activity of any organization, whether it be a state enterprise, an institution or a private commercial firm, is not conceivable without a comprehensive analysis of its activities, in particular without an analysis of labor indicators, which allows you to more accurately assess the technical and economic potential, determine reserves more efficient use of the personnel of the enterprise, improvement of organization, working conditions and its remuneration, find ways to normalize social and labor relations in the team, and so on.

The purpose of the work is to analyze labor indicators and determine the main directions of economic work to identify reserves for labor savings, wages and opportunities for additional output, due to the growth of labor productivity.

The task of the control work is to study and analyze labor indicators in order to issue recommendations to management.

The object of research is complex economic processes, forecasting of labor indicators, formulas and calculations.

The subject of the study is the labor indicators of the enterprise.

During the study, the following methods were used: system analysis and synthesis, complex analysis, comparative and expert assessments.

THEORETICAL PART

The main planned and accounting indicators of labor productivity at industrial enterprises are the volume of production in kind or value terms per employee of industrial production personnel (per worked man-day or man-hour) and the labor intensity of a unit of output or work. Labor intensity (T p) is the cost of living labor for the production of a unit of output. The indicator of labor intensity has a number of advantages over the indicator of production. It establishes a direct relationship between the volume of production and labor costs and is determined by the formula

where T is the time spent on the production of all products, standard hours or man-hours;

OP - the volume of manufactured products in physical terms.

The output indicator is a direct indicator of labor productivity, since the greater the value of this indicator (ceteris paribus), the higher labor productivity. The indicator of labor intensity is the opposite, since the smaller the value of this indicator, the higher labor productivity. There is a relationship between the change in the time hole (labor input) and output. If the rate of time decreases by (C n) percent, then the rate of output increases by (Y c) percent, and vice versa. This dependence is expressed by the formulas:

Depending on the composition of labor costs included in the labor intensity of products, and their role in the production process, technological labor intensity, labor intensity of production maintenance, production labor intensity, labor intensity of production management and total labor intensity are distinguished (Fig. 1).

Rice. 1. The structure of the total labor intensity of manufacturing products.

Technological labor intensity (T tech) reflects the labor costs of the main production pieceworkers (T sd) and time workers (T povr):

T tech \u003d T sd + T damage (4)

The labor intensity of production maintenance (T obsl) is a set of costs of auxiliary working shops of the main production (T auxiliary) and all workers of auxiliary shops and services (repair, energy shops, and so on) engaged in servicing production (T auxiliary):

T service \u003d T auxiliary + T auxiliary (5)

Production labor intensity (T pr) includes the labor costs of all workers, both main and auxiliary:

T pr \u003d T tech + T service (6)

The labor intensity of production management (T y) is the labor costs of employees (managers, specialists and employees themselves) employed as in the main services of the enterprise (T sl.zav):

T y \u003d T sl.pr + T sl.zav (7)

Depending on the nature and purpose of labor costs, each of the indicated indicators of labor intensity can be design, prospective, planned and actual. In planned calculations, the labor intensity of manufacturing a unit of output (type of work, service, part, and so on) and the labor intensity of a commodity output (production program) are distinguished. The labor intensity of a unit of production (type of work, service), as already noted, is divided into technological, production and total, depending on the labor costs included in the calculations. The labor intensity of a unit of output in physical terms is determined for the entire range of products and services produced at the beginning of the planning period. With a large assortment, the labor intensity is determined by the representative products, to which all the others are listed, and by the products that occupy the largest share in the total volume of production.

The labor intensity of commodity output (T TV) is calculated by the following formula:

Where T i - the labor intensity of a unit of production (works, services), standard hours;

OP i - the volume of output of the i-th type of product, according to the plan, the corresponding units;

n - the number of items (nomenclature) of products (works, services), according to the plan.

The complexity of the production program is determined similarly. Note that if the calculations use the technological (production, full) labor intensity of a unit of output (works, services), then, accordingly, we obtain the technological (production, total) labor intensity of a commodity output (production program).

The actual technological complexity of products is determined by the formulas:

T technical fact \u003d T negative sd + T negative damage + T additional, (4)

where T otr.sd - time worked by pieceworkers;

T neg.povr - time worked by time workers;

T additional - additional time spent on the performance of work due to deviations from normal conditions;

T tehn.fact - the actual technological complexity;

T tehn.norm - normative technological complexity.

The planned technological labor intensity can be determined as follows:

where Y coop.pl and Y coop.b - the share of cooperative deliveries, respectively, in the planned and base periods.

CALCULATED PART

In the analytical part of the work, it is necessary to make the following calculations:

Determine the indicators of the dynamics of labor productivity when measured by marketable and net products (plan to the base year, report to the plan and report to the base year), explain the reasons for the differences, show the relationship between net product indices, changes in the share and indices of marketable products.

Determine the daily (shift) productivity of labor (for marketable products), compare it with the dynamics of hourly labor productivity and calculate the indices of intra-shift use of working time, identify the reserves of the reporting year in relation to the base and to the plan.

Find the number of days in a year per worker, determine the dynamics of the use of the whole-shift fund of working time and the annual labor productivity per worker. Determine the indices of the proportion of workers in the total number, link the labor productivity of workers with labor productivity in terms of all workers (item 1). Make calculations for the same positions: comparison, measurement - for marketable products.

Calculate wages (basis, plan, report), the dynamics of its growth and the ratio with the growth rate of labor productivity for marketable products. Determine the possible increase in labor productivity and the possible ratio, if you use all the reserves identified in the course of the analysis. (When determining the possible growth in labor productivity, take the best indicators of the three periods and apply the substitution method).

Calculate the change in the cost of commercial products planned by the plan as a result of the excess of the growth of labor productivity over the growth of average wages. How the cost of production actually decreased (increased) as a result of this excess. (To determine the share of wages in the cost of the base period, the amount of marketable output must be multiplied by a factor of 0.85 [costs per ruble - 85 kopecks]).

Relative indicators are calculated by the formulas:

Plan to base year: (2.1)

Report for the planned year: (2.2)

Base year report: (2.3)

The calculation results are shown in the analytical table (p. 25).

1) Calculate the relative indicators for marketable products (TP) using formulas (2.1 - 2.3):

The organization planned to increase the output of marketable products by 8.6702%, the plan was overfulfilled by 8.9303%, as a result, the increase was 18.3747%.

2) Similarly, we calculate the relative indicators for material costs (MC):

It was planned to increase material costs by 6.4049%, the plan was exceeded by 9.9178%, as a result, the increase was 16.958%.

3) Calculate the relative indicators for the number of employees (HR):

It was planned to increase the number of employees by 0.2615%, the plan was exceeded by 9.5652%, as a result, the increase in the number of employees amounted to 9.8518%.

4) Calculate the relative indicators for the number of key employees (CHOR):

The organization planned to increase the number of core workers by 3.9216%, the plan was overfulfilled and amounted to 3.0398%, as a result, the increase in the number was 7.0806%

5) Calculate the relative indicators for all working hours worked (OCH):

It was planned to increase the hours worked by all workers by 5.0795%, the plan was exceeded by 1.3395%, resulting in an increase of 6.4871%.

6) Let's calculate the relative indicators for the days worked (OD) of all workers:

It was planned to increase the number of days worked by all workers by 3.7759%, as a result, the plan was overfulfilled by 3.9557%, the increase was 7.8809%.

7) Let's calculate the relative indicators for the payroll fund (PF):

It was planned to increase the payroll by 7.0999%, the plan was overfulfilled by 3.6742%, resulting in an increase of 11.0351%.

Task number 1. Let's calculate the absolute and relative indicators of net production (NP):

PE \u003d TP - MZ - FOT (2.4)

where PE - net production;

MZ - material costs;

FOT - wage fund.

PE b = 937700 - 629200 - 187465 = 121035

PE n \u003d 1019000 - 669500 - 200775 \u003d 148725

PE o \u003d 1110000 - 735900 - 208152 \u003d 165948

The relative values of this indicator are calculated using formulas 2.1, 2.2, 2.3:

It was planned to increase net production by 22.8776%, the plan was not completed by 11.5804%, as a result, the increase was only 37.1074%.

Let's determine the indices for net products (I chp) of marketable products and for marketable products (I mp)

I tp > I chp

Consequently, the enterprise should increase labor productivity in terms of net products, make sure that the products are not stale in warehouses, but are sold as quickly as possible, and so on.

Let's determine the absolute indicators of labor productivity for marketable products (PTTP):

where PT TP - labor productivity for marketable products;

TP - commercial products;

CH - the number of employees.

It was planned to increase labor productivity in commodity output by 8.3866%, the plan was underfulfilled by 0.5794%, the increase was only 7.7585%.

Let's find the absolute indicators of labor productivity for net products:

Let's calculate the relative values of this indicator:

It was planned to increase labor productivity in net production by 22.557%, the plan was overfulfilled by 1.8393%, as a result, the increase was only 24.8112%.

Let's calculate the absolute values in terms of the share of net production (UHPP):

Relative indicators:

UHFP p/b =

UHFP o/n =

UHFP o/b =

It was planned that the share of net production would increase by 13.1007%, but the plan was overfulfilled by 2.4674%, as a result, the increase was 15.8914%.

Task number 2. For calculations on marketable products, we use the method of chain substitutions. Calculations are carried out using the formulas:

Base year plan:

Report for the planned year:

Base year report:

Determination of the growth of the marketable part of the products is carried out according to the formulas:

TP chr = TP 1 - TP 2 (2.9)

TP pttp = TP 2 - TP 3 (2.10)

Let us calculate the increase in marketable output by the number of employees according to the plan to the base year:

TP chr \u003d 1018999, 9- 1016341.6 \u003d 2658.3

Calculate the increase in marketable output by the number of employees according to the report to the planned year:

TP chr \u003d 1109999, 8 - 1013095.1 \u003d 96904.7

Let's calculate the increase in marketable output by the number of employees according to the report to the base year:

TP chr \u003d 1109999.8 - 1010452.2 \u003d 99547.6

Let us calculate the increase in marketable output according to the labor productivity of marketable products according to the plan to the base year:

TP Fri \u003d 1016341.6 - 937699.91 \u003d 78641.7

Let us calculate the increase in marketable output according to the labor productivity of marketable products according to the report to the planned year:

TP Fri = 1013095.1 - 1018999.9 = -5904.8

Calculate the increase in marketable output by the labor productivity of marketable products according to the report to the base year:

TP Fri \u003d 1010452.2 - 937699.91 \u003d 72752.3

Compare the growth of marketable output in terms of labor productivity and the increase in marketable output in terms of the number of employees

99547,6 > 72752,3

TP chr >? TP Fri

The increase in marketable output in terms of labor productivity is less than the increase in marketable output in terms of the number of employees, therefore, marketable output depends only on the number of employees, which means we need to increase their number.

Task number 3. We calculate the absolute indicators of specific production labor intensity according to the formula:

Let's calculate the relative indicators of specific production labor intensity:

The enterprise planned to reduce the specific production labor intensity by 3.5545%, the plan was overfulfilled by 15.0901%, the increase was 18.1082%.

We calculate the absolute indicators of hourly labor productivity (HPT) using the formula:

Let's define the relative indicators of hourly labor productivity:

It was planned to increase hourly labor productivity by 3.6875%, the plan was overfulfilled by 17.7721%, as a result, the increase was 22.115%.

Task number 4. We calculate the daily labor productivity using the following formula:

where DPT - daily labor productivity;

TP - commercial products;

OD - the total number of days worked.

The plan was to increase daily labor productivity by 4.99%, the plan was overfulfilled by 14.8082%, hence the increase was 20.5372%.

Task number 5. The number of days per year per worker is calculated using the formula:

Let's calculate the relative indicators:

It was planned to increase this indicator by 3.5051%, the plan was underfulfilled by 5.1197%, as a result, the increase turned out to be negative -1.7941%.

Let us determine the proportion of the main workers (HC op):

where UV op - the proportion of the main workers;

CHOR - the number of main workers;

CH - the number of all workers.

Let's find relative indicators:

It was planned to increase the share of the main workers by 3.6611%, but the plan was underfulfilled by 5.9667%, as a result, the growth was negative - 2.524%.

We calculate the labor productivity indicators of the main workers according to the formula (PT op):

Let's calculate the relative indicators:

It was planned to increase the productivity of the main workers by 4.5693%, the plan was overfulfilled by 5.7167%, as a result, the increase was 0.5473%.

Let's determine the annual labor productivity (GPT) by the formula:

Let's calculate the relative indicators:

It was planned to increase annual labor productivity by 8.9543%, but the plan was overfulfilled by 18.9708% and the increase was 29.6239%.

Let's compare indicators of annual labor productivity and daily labor productivity

GPT > DPT280

29,6239<5750,416

Consequently, the organization has production downtime, marriage, poor labor discipline, so less products are produced per year than it should be.

Task number 6. Calculate the average wage using the formula:

Let's calculate the relative indicators:

It was planned to increase the average wage by 6.8205%, but the plan was not completed by 5.3766%, as a result, the increase was only 1.0772%.

Task number 7. Let's calculate the cost using the formula:

C \u003d MZ + FOT (2.18)

where C is the cost;

MZ - material costs;

FOT - wage fund.

C b \u003d 629200 + 187465 \u003d 816665

C n \u003d 669500 + 200775 \u003d 870275

C o \u003d 735900 + 208152 \u003d 944052

Let's calculate the relative indicators:

Let's determine the unit cost of the cost by the formula:

Let's calculate the relative indicators:

According to the assignment.

As a result, we can conclude that the cost of production is slightly overstated, therefore, it is necessary to reduce transportation costs, electricity costs, reduce raw material costs, and so on.

ANALYTICAL PART

In the calculation part of the control work, calculations were made for all the most important indicators of the organization's activities, the calculation results are shown in table 1. In the analytical part of the work, substantiated conclusions will be given and proposals will be made to eliminate the identified shortcomings for each item.

Table 1.

Analytical table

Indicator	Measurements	Absolute indicators	Relative indicators
		base year	Reporting year	Base year plan	Report to the plan	Base year report


TP Marketable products
MZ Material costs
CR Number of employees
CHOR Including workers
SP Worked out by all workers
OD days worked
PAYMENT Wage Fund
No. 1 PE Pure production
PNT Labor productivity by net output	thousand rubles/person
UHFP Net Gravity


No. 3 UPT Specific production labor intensity	Hour. / person
NPV Hourly labor productivity	thousand rubles*person/hour
#4DPT Daily labor productivity	thousand roubles. / day

Uvor Share of main workers
Ptor Labor productivity of key workers	thousand roubles. / person
GPT Annual labor productivity	Rub.*person/year
№6SZP Average salary
No. 7 C Cost
UVS The share of wages in the cost

CONCLUSION

The analysis of labor indicators is part of a comprehensive analysis of the organization and is aimed at identifying and evaluating the effectiveness of the enterprise's activities in organizing labor and using the labor potential of personnel.

Labor indicators - qualitative and quantitative - are determined by technical, economic and other factors of production: the technical and organizational level of production, social conditions, natural conditions and the level of rationality of environmental management, foreign economic relations and the level of their use, and more.

The analysis of labor indicators can be technically simplified and enriched in content if they are initially structured into large blocks, for example, the use of labor, the movement of labor, the use of working time, labor quality, labor productivity, wages, and so on.

The analysis of labor indicators is one of the most important sections of the analysis of the production and economic activities of the enterprise. The results of production and economic activities, and primarily the implementation of the production plan, are largely determined by the degree of use of labor resources.

The analysis of labor indicators and the use of labor resources makes it possible to assess the availability of the enterprise with the necessary personnel, to establish the compliance of the professional composition and skill level of employees with the requirements of production, the degree of movement of the labor force, to determine the causes of deviations from planned indicators, to develop measures to increase labor productivity and eliminate unproductive costs of the worker time.

The purpose of the analysis of labor indicators is to reveal the reserves for increasing the efficiency of production by increasing its volume with an increase in labor productivity, more rational use of the number of employees and their working time.

The efficiency of the enterprise is expressed in the full use of financial, material and labor resources. Sufficient provision of enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and improving production efficiency. In particular, the volume and timeliness of all work, the efficiency of equipment use, and as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of labor resources and the efficiency of their use.

A comprehensive analysis of labor indicators is of great importance for increasing the efficiency of production. In the economic literature and in official sources, there is no single approach to determining the essence and content of the analysis of the labor indicators of an enterprise.

In conclusion, the above analytical work can draw a general conclusion - the analyzed enterprise has seen an increase in labor productivity, a decrease in the labor intensity of manufactured products, and an increase in average wages. The organization should pay special attention to reducing material costs, increasing the number of days worked per year, as well as reducing the cost of manufactured products.

BIBLIOGRAPHY

1. Analysis and modeling of labor indicators at the enterprise: Textbook. Allowance / ed. prof. A.I. Rofe. - M.: "MIK", 2000.

2. Sklyarenko V.K., Prudnikov V.M. Enterprise Economics: Textbook. - M.: INFRA-M, 2007.

3. Workshop on economics, organization and labor rationing: Proc. allowance / Ed. prof. P.E. Shlender. - M.: Vuzovsky textbook, 2007.

4. Personnel management. Workshop: textbook. manual for university students studying in the specialties "Personnel Management" "Organization Management" / T.Yu. Bazarov. - M.: UNITI-DANA, 2009.

5. Genkin B.M. Organization, regulation and remuneration of labor at industrial enterprises. - M.: NORMA, 2003. - 400 p.

Appendix

Marketable products
	937.7 million rubles
	1019 million rubles
	1110 million rubles
Mathematical costs
	629.2 million rubles
	669.5 million rubles
	735.9 million rubles
Number of employees



including workers



Worked by all workers
	1634 thousand people/h
	1717 thousand people/h
	1740 thousand people/h
Days worked
	206840 people/day
	214650 people/day
	223141 person/day
payroll fund
	187465 thousand rubles
	200775 thousand rubles
	208152 thousand rubles

DONETSK 2002

	Introduction………………………………………………………… .........	3
1	Labor indicators as the main object of analysis of the economic activity of the enterprise……………………………………………...	5
1.1	The concept of labor resources and their classification ………………….	5
1.2	Theoretical aspects of the analysis of wages of employees………..	8
2	Analysis of labor indicators at OAO Makeevka Metallurgical Plant……………...……………………..... ..	10
2.1	Analysis of the number of employees of the enterprise…………………......	10
2.2	Analysis of indicators of hours worked……………………….	15
2.3	Analysis of labor productivity..………………………………....	18
2.4	Analysis of the Wage Fund and the average monthly wage………………………………………….…………………… …..	24
3	Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC "Makeyevsky Metallurgical Plant" …..…….……………………..………	32
	Conclusion…………………………………………………… ……….	33
	Bibliography………………………………… …………………	35
	Applications….…………………………………………………………	36

Introduction

Today, it is no secret for any citizen of Ukraine that the economy of his country has practically switched to a market economy and operates exclusively according to the laws of the market. Each enterprise is responsible for its work independently and independently makes decisions on further development. And in a market economy, the one who makes the best use of the resources available to him to obtain the maximum amount of profit survives, solving the main problems of economic activity. But how can an enterprise itself evaluate the effectiveness of its work and the effectiveness of the use of its own resources (until competitors did this, simply ousting the loser from the market)?

Of the currently known factors of production, one of the main, and often the main and most costly, is labor. Analysis of the efficiency of the use of production factors is impossible without attention to labor costs. More than one book is devoted to solving this complex problem.

At the same time, the purpose of this work can be formulated as follows: using literature and other sources of information, practically consolidate the skills acquired in the classroom on the technical and economic analysis of the economic activity of an enterprise.

In this case, the following tasks will be solved: determining what modern science understands by the concept of "labor resources", what place they occupy in the economic activity of the enterprise and its analysis, and the characteristics of labor indicators used in the analysis.

A study on the example of a specific enterprise (it will be OJSC "Makeevsky Metallurgical Plant") of the dynamics of the number of personnel, indicators of hours worked, the use of labor resources, labor productivity and the payroll fund at the enterprise; evaluation of the effectiveness of measures to improve the organization of labor at this enterprise by studying the dynamics of production indicators and finding bottlenecks in the organization of labor at the enterprise.

As noted, the object of the study was the enterprise "Makeyevsky Metallurgical Plant". The enterprise is engaged in production activities in the market of metallurgical products of the country. At the same time, the strategic partners of the OJSC are metallurgical enterprises important for the country, which already speaks of the level and volume of production at this enterprise. The features of this subject include some "bloat" of management personnel, the active use of sweatshop conveyor technologies, heavy wear and tear of equipment and strategic management plans.

Regarding the analysis of labor indicators, it should be noted that it is one of the most important problems that is studied not only in economic analysis, but also in a number of other disciplines.

In the new economic conditions, its most important tasks are:

correct reflection of the number of employees;
control over the use of working time, compliance with labor discipline;
ensuring accurate and correct payroll for each employee;
control over the correct use of the wage fund by categories of employees, workshops - for the enterprise as a whole;
timely preparation of accounting and statistical reporting on labor and wages.

Tasks and sources of analysis. The analysis of economic activity plays an important role in improving the organization of wages, ensuring its direct dependence on the quantity and quality of labor, final production results and the economic development of the enterprise as a whole. In the process of analysis: reserves are identified for creating the necessary resources for the growth and improvement of labor, the introduction of progressive forms of remuneration for workers, and systematic control over the measure of labor and consumption is ensured.

The tasks of analyzing the use of the wage fund:

assessment of the use of funds for wages;
determination of factors influencing the use of the wage fund by categories of personnel and types of wages;
assessment of the effectiveness of the applied forms of remuneration and types of wages, bonus systems for employees;
identification of reserves for the rational use of funds for wages, ensuring outstripping growth of labor productivity in comparison with an increase in its payment.

Sources of information for analysis: a plan for the economic and social development of the enterprise, statistical reporting on labor f.N 1-t “Report on labor”, application f.N 1-t “Report on the movement of labor force, jobs”, f.N 2-t “Report on the number of employees in the management apparatus and their remuneration”, data from the time sheet and the personnel department.

1 Labor indicators as the main object of analysis of the economic activity of the enterprise

1.1 The concept of labor resources and their classification

The main objectives of the analysis at this stage are: the study and assessment of the security of the enterprise and its With structural divisions of labor resources in general, as well as by categories and professions; determination and study of staff turnover indicators ; identification of reserves of labor resources, their fuller and more efficient use.

The sources of information for analysis are the labor plan, the statistical reporting "Labor Report", the data of the time sheet and the department frames.

The labor resources include that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of the enterprise with the necessary labor resources, their rational use, high level of labor productivity are of great importance for increasing production volumes and improving production efficiency. In particular, the volume and timeliness of all work, the efficiency of using equipment, machines, mechanisms, and as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of labor resources and the efficiency of their use.

Under labor resources understand the part of the population with physical development, mental abilities and knowledge necessary for the implementation of useful activities.

Age limits and the socio-demographic composition of labor resources are determined by a system of legislative acts. They (borders and composition) changed in different periods of the history of our country.

So, in the first five-year plan (1929-1932), the lower limit of working age was set at 14 years. By the end of the second five-year plan (1935-1937), this limit was raised to 16 years. During the Great Patriotic War, it again dropped to 14 years. Currently, the working age limit is 16 years.

To understand the concept of “labor resources”, it is necessary to know that, firstly, depending on age, the entire population can be divided into three groups:

persons younger than working age (currently - from birth to 15 years inclusive);
persons of working (working) age: in Ukraine, women from 16 to 54 years old, men from 16 to 59 years old inclusive;
persons older than able-bodied, i.e. retirement age, upon reaching which an old-age pension is established: in Ukraine, women from 55, and men from 60 years.

Secondly, depending on the ability to work, able-bodied and disabled are distinguished. In other words, people can be disabled at working age (for example, disabled people of groups I and II before retirement age) and able-bodied at working age (for example, working teenagers and working old-age pensioners).

Based on the foregoing, the labor resources include:

1) population of working age, with the exception of war and labor invalids of groups I and II and non-working persons receiving pensions on preferential terms;

2) working persons of retirement age;

3) working teenagers under the age of 16.

Under Ukrainian law, teenagers under 16 are hired when they reach the age of 15 in exceptional cases. It is also allowed, in order to prepare young people for work, to employ students in general education schools, vocational and secondary specialized educational institutions upon reaching the age of 14 with the consent of one of the parents or a person replacing him, provided that they are provided with light labor that does not cause harm to health and not interfering with the learning process.

In Ukraine, a significant reduction in the total population and the share of the population in working age is predicted, stabilization in the share of the population at retirement age and an increase in the share of the population in working age, i.e. population aging, which in the future will lead to a reduction in the working age population.

Since the middle of 1993, our statistics have made a transition to the system of classification of the population recommended by international conferences of labor statisticians and the International Labor Organization, according to which it is divided into economically active and economically inactive.

Economically active population (labor force) - This is the part of the population that provides the supply of labor for the production of goods and services.

The analysis of labor indicators is one of the main sections of the analysis of the work of enterprises.

The main tasks of the analysis are:

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

2. Determination and study of staff turnover indicators;

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

The labor indicators characterizing the labor activity of the enterprise include:

1. Labor productivity;

2. Number of staff;

3. Payroll Fund (FZP);

4. Average salary.

Labor productivity is the most important indicator of production efficiency, and its increase is the main factor in economic growth. To assess the level of labor productivity, a system of generalizing private and auxiliary indicators is used.

Generalizing ones include: average annual, average daily, average hourly output per worker, as well as average annual output per worker in value terms. Partial indicators are the time spent on producing a unit of a product of a certain type (labor intensity of a product) or the output of a product of a certain type in physical terms per unit of time. Auxiliary indicators characterize the time spent on performing a unit of a certain type of work per unit of time.

The most general indicator of labor productivity is the average annual output of one worker, determined by the ratio of the volume of output to the average number of industrial production personnel (PPP).

Main task analysis of the number of employees is to identify the possibility of saving labor, reducing the number due to the rational use of working time, equipment, advanced training, reducing labor intensity while ensuring the planned growth in production and improving product quality. The structure of the number of PPP depends on the characteristics of the industry, product range, specialization and scale of production. The share of each category of workers changes with the development of technology and the organization of production. In addition to PPP, an enterprise may have non-industrial personnel: employees of children's institutions, housing and communal services.

FZP includes: payroll fund (PAYB), attributable to current costs and payments from social security funds, and net profit remaining at the disposal of the enterprise. The payroll is subdivided into: variable and constant parts. The variable part of the payroll changes in proportion to the volume of production (salaries of workers at piece rates, bonuses for production results, etc.) The constant part of the payroll does not change with an increase or decrease in production (salary of workers at tariff rates, employees on salaries, all types of additional payments, etc.)

Important in the analysis of the use of payroll is the study of data on the average wage of employees of the enterprise, its change, as well as the factors that determine its level. A correspondence should be established between the growth rate of average wages and labor productivity. If the principle of advancing the growth rate of labor productivity over the growth rate of its payment is not observed, then there is an overspending of wages, an increase in the cost of production and a decrease in the amount of profit.

It might be useful to read:

Directions for the analysis of labor indicators. Analysis of the labor resources of the enterprise. Deviation from the plan

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ANALYSIS OF LABOR INDICATORS

CALCULATED PART

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DONETSK 2002